Here is the translation of the provided text:
1. **Essence of the Law:** This order amends the form of Calculation of the Share of Agricultural Commodity Production, which is used to determine the right of an enterprise to a simplified taxation system for agricultural producers. The changes concern the clarification of information sources used for the calculation, in particular, specifying the accounting accounts that must be taken into account.
2. **Structure and Main Provisions:** The order amends the annex to the Order of the Ministry of Agrarian Policy No. 772 of December 26, 2011, namely the table “Calculation of the Share of Agricultural Commodity Production.” Changes are made to the “Sources of Information” column for lines 1.1, 1.2, 2, and 3.5 of this table. The clarifications concern the accounting accounts used to determine income from the sale of agricultural products, as well as income from the write-off of accounts payable.
3. **Most Important Provisions:** The most important thing is that the order specifies which accounting accounts and subaccounts should be used to calculate the share of agricultural commodity production. This is important for agricultural producers who are single tax payers, as the correctness of calculating this share affects their right to be on a simplified taxation system.
