Ukraine Tax Declaration on Property Status and Income — Annex MPZ (Minimum Tax Obligation for Agricultural Land)

Fields

• taxpayerTaxNumberOrPassport string required

  The taxpayer's registration number of the taxpayer account card (RNOKPP), or — for individuals who, on religious grounds, have declined a registration number and have a corresponding notation in their passport — their passport series (if any) and number instead, matching the same either/or convention as ua/dps/individual-income-tax-declaration's own taxpayerTaxNumberOrPassport field.

  length: 1–50classification: sensitive-pii
• declarationType enum required

  original = 'Звітна' (a regular declaration for the reporting period); revised_original = 'Звітна нова' (a new original filed to supersede a previously filed original for the same period, before the filing deadline); corrective = 'Уточнююча' (an amendment to an already-accepted declaration for a past period). Matches the same three enum values used across this registry's other UA DPS declaration schedules.

  enum: original | revised_original | corrective
• reportingPeriodYear integer required

  Звітний (податковий) період: рік

  range: 1991–∞
• correctedPeriodYear integer optional

  The calendar year of the tax period being amended by this corrective filing. Like Annex Ф4's own header (unlike Annex АП's), this sheet's period boxes carry no companion 'місяць' (month) column — only a year is captured for both the reporting period and the period being corrected.

  range: 1991–∞
• landPlot1CadastralNumber string optional

  The land plot's cadastral number, when assigned.

  length: 1–50
• landPlot1KatottgCode string optional

  The location code per the Classifier of Administrative-Territorial Units and Territories of Territorial Communities (KATOTTG), approved by Order of the Ministry for Communities and Territories Development of Ukraine No. 290 of 26 November 2020 (as amended by Order No. 3 of 12 January 2021) — an external classifier not reproduced inline on this sheet, matching this registry's established pattern-constrained convention for similar external-code columns (e.g. this same declaration's own KZ Form 220.0X country/currency code columns).

  length: 1–20
• landPlot1AreaOwnHa number optional

  The land plot's own (owned) area, in hectares to four decimal places, per the sheet's own unit note.

  range: 0–∞
• landPlot1AreaLeasedHa number optional

  The land plot's leased area, in hectares to four decimal places, per the sheet's own unit note.

  range: 0–∞
• landPlot1ValuationAssessedAmount number optional

  The land plot's own normative monetary valuation (НГОд), adjusted by the indexation coefficient set under the Tax Code of Ukraine's land-fee provisions, when that valuation has been carried out for this specific plot.

  range: 0–∞
• landPlot1ValuationNotAssessedAmount number optional

  The normative monetary valuation of 1 hectare of arable land for the Autonomous Republic of Crimea or the oblast in which the plot is located, adjusted by the same indexation coefficient, used only when no plot-specific valuation (НГОд) has been carried out.

  range: 0–∞
• landPlot1CoefficientK number optional

  The statutory coefficient K, normally 0.05; temporarily 0.04 for the 2022 and 2023 tax (reporting) years per sub-clauses 381.1.1 and 381.1.2 of Article 381 of the Tax Code of Ukraine.

  range: 0–∞
• landPlot1MonthsCount integer optional

  The number of calendar months during the reporting year the taxpayer held ownership, lease, or other use (including emphyteusis) of this land plot.

  range: 0–12
• landPlot1MinTaxObligationAssessedAmount number optional

  The minimum tax obligation computed for a land plot whose normative monetary valuation has been carried out: column 6 × column 8 × (column 9 / 12). Subject to the sheet's own statutory floor (MPZ ≥ UAH 700 per hectare, or ≥ UAH 1,400 per hectare where arable land accounts for at least 50 percent of the plot's area).

  range: 0–∞
• landPlot1MinTaxObligationNotAssessedAmount number optional

  The minimum tax obligation computed for a land plot with no plot-specific valuation: (column 4 or column 5) × column 7 × column 8 × (column 9 / 12). Subject to the same statutory floor as the assessed-valuation column.

  range: 0–∞
• landPlot1SharePercentage number optional

  This specific land plot's share, as a percentage, of the positive difference between the total minimum tax obligation (ЗМПЗ) and the total taxes/fees/payments paid during the reporting year, attributed by relative plot area.

  range: 0–100
• landPlot1PitAmount number optional

  The personal income tax payable at this land plot's own location: Section II line 03 (column 3) × this row's own column 13 (share percentage).

  range: 0–∞
• landPlot2CadastralNumber string optional

  The land plot's cadastral number, when assigned.

  length: 1–50
• landPlot2KatottgCode string optional

  The location code per the Classifier of Administrative-Territorial Units and Territories of Territorial Communities (KATOTTG), approved by Order of the Ministry for Communities and Territories Development of Ukraine No. 290 of 26 November 2020 (as amended by Order No. 3 of 12 January 2021) — an external classifier not reproduced inline on this sheet, matching this registry's established pattern-constrained convention for similar external-code columns (e.g. this same declaration's own KZ Form 220.0X country/currency code columns).

  length: 1–20
• landPlot2AreaOwnHa number optional

  The land plot's own (owned) area, in hectares to four decimal places, per the sheet's own unit note.

  range: 0–∞
• landPlot2AreaLeasedHa number optional

  The land plot's leased area, in hectares to four decimal places, per the sheet's own unit note.

  range: 0–∞
• landPlot2ValuationAssessedAmount number optional

  The land plot's own normative monetary valuation (НГОд), adjusted by the indexation coefficient set under the Tax Code of Ukraine's land-fee provisions, when that valuation has been carried out for this specific plot.

  range: 0–∞
• landPlot2ValuationNotAssessedAmount number optional

  The normative monetary valuation of 1 hectare of arable land for the Autonomous Republic of Crimea or the oblast in which the plot is located, adjusted by the same indexation coefficient, used only when no plot-specific valuation (НГОд) has been carried out.

  range: 0–∞
• landPlot2CoefficientK number optional

  The statutory coefficient K, normally 0.05; temporarily 0.04 for the 2022 and 2023 tax (reporting) years per sub-clauses 381.1.1 and 381.1.2 of Article 381 of the Tax Code of Ukraine.

  range: 0–∞
• landPlot2MonthsCount integer optional

  The number of calendar months during the reporting year the taxpayer held ownership, lease, or other use (including emphyteusis) of this land plot.

  range: 0–12
• landPlot2MinTaxObligationAssessedAmount number optional

  The minimum tax obligation computed for a land plot whose normative monetary valuation has been carried out: column 6 × column 8 × (column 9 / 12). Subject to the sheet's own statutory floor (MPZ ≥ UAH 700 per hectare, or ≥ UAH 1,400 per hectare where arable land accounts for at least 50 percent of the plot's area).

  range: 0–∞
• landPlot2MinTaxObligationNotAssessedAmount number optional

  The minimum tax obligation computed for a land plot with no plot-specific valuation: (column 4 or column 5) × column 7 × column 8 × (column 9 / 12). Subject to the same statutory floor as the assessed-valuation column.

  range: 0–∞
• landPlot2SharePercentage number optional

  This specific land plot's share, as a percentage, of the positive difference between the total minimum tax obligation (ЗМПЗ) and the total taxes/fees/payments paid during the reporting year, attributed by relative plot area.

  range: 0–100
• landPlot2PitAmount number optional

  The personal income tax payable at this land plot's own location: Section II line 03 (column 3) × this row's own column 13 (share percentage).

  range: 0–∞
• landPlot3CadastralNumber string optional

  The land plot's cadastral number, when assigned.

  length: 1–50
• landPlot3KatottgCode string optional

  The location code per the Classifier of Administrative-Territorial Units and Territories of Territorial Communities (KATOTTG), approved by Order of the Ministry for Communities and Territories Development of Ukraine No. 290 of 26 November 2020 (as amended by Order No. 3 of 12 January 2021) — an external classifier not reproduced inline on this sheet, matching this registry's established pattern-constrained convention for similar external-code columns (e.g. this same declaration's own KZ Form 220.0X country/currency code columns).

  length: 1–20
• landPlot3AreaOwnHa number optional

  The land plot's own (owned) area, in hectares to four decimal places, per the sheet's own unit note.

  range: 0–∞
• landPlot3AreaLeasedHa number optional

  The land plot's leased area, in hectares to four decimal places, per the sheet's own unit note.

  range: 0–∞
• landPlot3ValuationAssessedAmount number optional

  The land plot's own normative monetary valuation (НГОд), adjusted by the indexation coefficient set under the Tax Code of Ukraine's land-fee provisions, when that valuation has been carried out for this specific plot.

  range: 0–∞
• landPlot3ValuationNotAssessedAmount number optional

  The normative monetary valuation of 1 hectare of arable land for the Autonomous Republic of Crimea or the oblast in which the plot is located, adjusted by the same indexation coefficient, used only when no plot-specific valuation (НГОд) has been carried out.

  range: 0–∞
• landPlot3CoefficientK number optional

  The statutory coefficient K, normally 0.05; temporarily 0.04 for the 2022 and 2023 tax (reporting) years per sub-clauses 381.1.1 and 381.1.2 of Article 381 of the Tax Code of Ukraine.

  range: 0–∞
• landPlot3MonthsCount integer optional

  The number of calendar months during the reporting year the taxpayer held ownership, lease, or other use (including emphyteusis) of this land plot.

  range: 0–12
• landPlot3MinTaxObligationAssessedAmount number optional

  The minimum tax obligation computed for a land plot whose normative monetary valuation has been carried out: column 6 × column 8 × (column 9 / 12). Subject to the sheet's own statutory floor (MPZ ≥ UAH 700 per hectare, or ≥ UAH 1,400 per hectare where arable land accounts for at least 50 percent of the plot's area).

  range: 0–∞
• landPlot3MinTaxObligationNotAssessedAmount number optional

  The minimum tax obligation computed for a land plot with no plot-specific valuation: (column 4 or column 5) × column 7 × column 8 × (column 9 / 12). Subject to the same statutory floor as the assessed-valuation column.

  range: 0–∞
• landPlot3SharePercentage number optional

  This specific land plot's share, as a percentage, of the positive difference between the total minimum tax obligation (ЗМПЗ) and the total taxes/fees/payments paid during the reporting year, attributed by relative plot area.

  range: 0–100
• landPlot3PitAmount number optional

  The personal income tax payable at this land plot's own location: Section II line 03 (column 3) × this row's own column 13 (share percentage).

  range: 0–∞
• landPlot4CadastralNumber string optional

  The land plot's cadastral number, when assigned.

  length: 1–50
• landPlot4KatottgCode string optional

  The location code per the Classifier of Administrative-Territorial Units and Territories of Territorial Communities (KATOTTG), approved by Order of the Ministry for Communities and Territories Development of Ukraine No. 290 of 26 November 2020 (as amended by Order No. 3 of 12 January 2021) — an external classifier not reproduced inline on this sheet, matching this registry's established pattern-constrained convention for similar external-code columns (e.g. this same declaration's own KZ Form 220.0X country/currency code columns).

  length: 1–20
• landPlot4AreaOwnHa number optional

  The land plot's own (owned) area, in hectares to four decimal places, per the sheet's own unit note.

  range: 0–∞
• landPlot4AreaLeasedHa number optional

  The land plot's leased area, in hectares to four decimal places, per the sheet's own unit note.

  range: 0–∞
• landPlot4ValuationAssessedAmount number optional

  The land plot's own normative monetary valuation (НГОд), adjusted by the indexation coefficient set under the Tax Code of Ukraine's land-fee provisions, when that valuation has been carried out for this specific plot.

  range: 0–∞
• landPlot4ValuationNotAssessedAmount number optional

  The normative monetary valuation of 1 hectare of arable land for the Autonomous Republic of Crimea or the oblast in which the plot is located, adjusted by the same indexation coefficient, used only when no plot-specific valuation (НГОд) has been carried out.

  range: 0–∞
• landPlot4CoefficientK number optional

  The statutory coefficient K, normally 0.05; temporarily 0.04 for the 2022 and 2023 tax (reporting) years per sub-clauses 381.1.1 and 381.1.2 of Article 381 of the Tax Code of Ukraine.

  range: 0–∞
• landPlot4MonthsCount integer optional

  The number of calendar months during the reporting year the taxpayer held ownership, lease, or other use (including emphyteusis) of this land plot.

  range: 0–12
• landPlot4MinTaxObligationAssessedAmount number optional

  The minimum tax obligation computed for a land plot whose normative monetary valuation has been carried out: column 6 × column 8 × (column 9 / 12). Subject to the sheet's own statutory floor (MPZ ≥ UAH 700 per hectare, or ≥ UAH 1,400 per hectare where arable land accounts for at least 50 percent of the plot's area).

  range: 0–∞
• landPlot4MinTaxObligationNotAssessedAmount number optional

  The minimum tax obligation computed for a land plot with no plot-specific valuation: (column 4 or column 5) × column 7 × column 8 × (column 9 / 12). Subject to the same statutory floor as the assessed-valuation column.

  range: 0–∞
• landPlot4SharePercentage number optional

  This specific land plot's share, as a percentage, of the positive difference between the total minimum tax obligation (ЗМПЗ) and the total taxes/fees/payments paid during the reporting year, attributed by relative plot area.

  range: 0–100
• landPlot4PitAmount number optional

  The personal income tax payable at this land plot's own location: Section II line 03 (column 3) × this row's own column 13 (share percentage).

  range: 0–∞
• landPlotsTotalMinTaxObligationAmount number optional

  The section's own annual total minimum tax obligation (ЗМПЗ): the sum, across all land-plot entry rows above, of each row's own column 10 and/or column 11 value. Unlike columns 2-11, 13, and 14 (each printed per individual land plot and marked 'х' — not applicable — on this total row), this column is instead marked 'х' on the individual entry rows and printed only here, on the section's own total row.

  range: 0–∞
• totalMinTaxObligationAmount number optional

  Carries forward Section I's own total minimum tax obligation (landPlotsTotalMinTaxObligationAmount, column 12 of Section I's total row) as Section II's own line 01.

  range: 0–∞
• totalTaxesPaidAmount number optional

  The total of the six sub-line amounts below (lines 02.1-02.6), each a specific tax, fee, or payment category the taxpayer may credit against the minimum tax obligation.

  range: 0–∞
• pitMilitaryLevyOwnAgriculturalIncomeAmount number optional

  Personal income tax and military levy paid on the net taxable income from the sale of the taxpayer's own agricultural produce.

  range: 0–∞
• pitMilitaryLevyEmployeeIncomeAmount number optional

  Personal income tax and military levy paid on income of individuals in an employment or civil-law relationship with the taxpayer, and on income under lease, sublease, or emphyteusis agreements for agricultural land plots (excluding amounts paid for goods purchased from individuals).

  range: 0–∞
• singleTaxAmount number optional

  Single tax paid, when the taxpayer switched during the reporting year from the simplified taxation system to the general system.

  range: 0–∞
• agriculturalLandTaxAmount number optional

  Land tax paid for land plots classified as agricultural land used in business activity.

  range: 0–∞
• waterRentalFeeAmount number optional

  Rental fee paid for the special use of water.

  range: 0–∞
• leaseExpense20PctAmount number optional

  20 percent of the lease-payment expenses for agricultural land plots leased from legal entities and/or held in state or communal ownership.

  range: 0–∞
• positiveDifferenceAmount number optional

  The positive value of (line 01 minus line 02); carried to column 14 of Section V of the parent declaration (ua/dps/individual-income-tax-declaration).

  range: 0–∞