Since May of this year, in the Ternopil region, specialists of the fiscal service of Ukraine began the operation "Harvest-2019."

Such events are carried out in order to verify the completeness of tax calculation and payment by business entities and citizens who are owners of land plots with an area of ​​more than 2 hectares and are processed on their own to generate income.

During the operation, they counteract tax evasion schemes, identify unaccounted employees and the like.

So, from the beginning of this event, the specialists of the Main Directorate of the State Fiscal Service in the Ternopil region conducted an analysis and calculation of the number of employees and the level of salary that should be paid to employees of agricultural enterprises, depending on the area of ​​land.

They also calculated wages for processing 1 hectare of arable land and determined the circle of employers who paid wages in the amount below the minimum. According to the results of the measures taken, 137 business entities out of 511 compared to the first quarter of this year, increased the number of employees and raised their salaries.

The fiscal service specialists applied 22 control measures. Violators counted 281.8 thousand UAH of taxes, fees and penalties. It also turned out that 893 owners of agricultural machinery are registered with the tax authorities as business entities. A significant part of them, and this is 684 people, use a simplified taxation system.

The remaining 493 declared 1 million 175.4 thousand UAH of income received in 2018 for the services provided by agricultural machinery. The declarants determined tax liabilities for personal income tax in the amount of UAH 208.4 thousand and military duty - UAH 17.6 thousand.

Since the beginning of this year, 2972 ​​people who single-handedly cultivate land exceeding 2 hectares have submitted declarations. They announced the receipt of 6 million 754.2 thousand UAH of income. The declarants will pay to the budgets 1 million 212.2 thousand UAH of personal income tax and 101.8 thousand UAH of military duty.