Good day! Here is a brief overview of the order, as you requested.
1. **Essence of the Law:**
The order amends the form of the Calculation of the Share of Agricultural Production, which is used to determine the right of an enterprise to the simplified taxation system for agricultural producers. The changes concern the clarification of the sources of information used to calculate the share of agricultural production, in particular, income from the sale of crop and livestock products, as well as other income.
2. **Structure and main provisions:**
The order changes the wording of certain lines and columns in the table of Calculation of the Share of Agricultural Production. The changes relate to specific sub-accounts of accounting, which are used to determine income from agricultural activities. The order changes the sources of information for calculating income from the sale of crop and livestock products (lines 1.1 and 1.2), total income (line 2) and income from written-off accounts payable (line 3.5). These changes are aimed at bringing the calculation form in line with current accounting.
3. **Key provisions for use:**
The most important thing for using this order is that agricultural enterprises must take into account the updated sources of information when filling out the Calculation of the Share of Agricultural Production. This is necessary to correctly determine their compliance with the criteria for applying the special tax regime. Particular attention should be paid to changes in the accounting of income from sales and write-offs of accounts payable.
