The Ministry of Agrarian Policy has updated the criteria for determining agro-industrial enterprises as critically important for the economy of Ukraine

2024-12-27 11:50:30
The Ministry of Agrarian Policy has updated the criteria for determining agro-industrial enterprises as critically important for the economy of Ukraine

The Ministry of Agrarian Policy of Ukraine, by Order No. 4282 of December 10, 2024, approved new criteria for recognizing enterprises, institutions and organizations of the agricultural sector as critically important for the national economy in a special period.

 

Now the importance of an agricultural enterprise for the national economy will be determined by the following criteria:

  • in the process of conducting agricultural activities, cultivates at least 500 hectares of farmland, or has an annual income of at least 20 million UAH, or the amount of personal income tax paid for the previous reporting quarter is at least 324 thousand UAH;
  • as of May 18, 2024, the main type of activity of the enterprise is one of the KVED specified in the said order;
  • the enterprise is under the management of the Ministry of Agrarian Policy or the management of the corporate rights of the state in the authorized capital of which is carried out by the Ministry of Agrarian Policy;
  • 100% of the shares (shares) in the authorized capital of which belong to the state, which was formed by transforming a state-owned enterprise and carries out activities related to the sublease of state-owned land plots at land auctions.

 

The basis for recognizing an enterprise as important in the field of agriculture in a special period is compliance with the two criteria specified in paragraph 1 of these Criteria with the mandatory submission of a Tax Calculation of the amounts of income accrued (paid) in favor of taxpayers - individuals, and the amounts of tax withheld from them, as well as the amounts of the accrued single contribution for the last reporting period, with confirmation by the supervisory authority of the acceptance of this Tax Calculation," the Ministry of Agrarian Policy reports.

 

The full list can be found in the order .

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