In order to maintain the status of a single taxpayer of the 4th group, in the case if the company can not meet the criteria for income of 75% of its own products due to crop failure due to force majeure, you need to get a decision of the Regional Council on force major existance with a list of business enterprises, which were affected because of such circumstances in accordance with the requirements of the paragraph 298.8.4 of the TCU.

Deputy Chairman of the Supreme Administrative Court for Tax Policy Olha Bohdanova emphasized this in her comment. The expert noted that if the agricultural producer submits the decision together with the declaration of the single tax payer by February 20, 2021, he will keep the 4th group.

This week, with the participation of Olha Bohdanova, centralized work was launched to obtain such decisions.

“We agreed with Deputy Minister of Economic Development Taras Vysotskyi that in order to initiate such Decisions, farms must submit the same package of documents as for obtaining the CCI Certificate of Force Major Confirmation. Regional administrations will initiate the adoption of such decisions at meetings of regional councils during December 2020-January 2021," Olha Bohdanova said.