The Government has adopted Resolution No. 520 of 23 May 2023 “On amendments to Resolution of the Cabinet of Ministers of Ukraine No. 738 dated 21 June 2022”.
The document expands the list of crops to be planted using grants for the creation or development of horticulture, berry growing and viticulture. Rose hips and almonds are now allowed.
At the same time, the Government has determined that grant support for almond cultivation will be limited to a few regions: Odesa, Mykolaiv, Kherson, Zaporizhzhia, Zakarpattia, Kirovohrad, and Donetsk regions.
The Resolution also defines a list of regulatory documents to be submitted by the grant recipient to confirm the creation of new jobs. These documents include: a copy of the tax assessment submitted to the State Tax Service of the amounts of income accrued (paid) in favour of individual taxpayers and the amounts of tax withheld from them, as well as the amounts of accrued single social contribution for the last reporting periods.
In addition, the Government’s decision defines an exclusive list of taxes and fees for monitoring and recording the return of budget funds used by a business entity. These include the unified social contribution for obligatory state insurance, income tax, personal income tax, VAT, single tax and land tax.