Taxpayers
Taxpayer for income from sales of own agricultural products is a natural person who generates income from the sale of his own agricultural products to buyers who keep business records, to another natural person outside the points of sale on green markets and at points of sale on green markets, which is not subject of taxation in accordance with Article 29 of the Law on Personal Income Tax.
Tax base
The basis for calculating the tax is the difference between the realized total income and the recognized standardized costs in the amount of 80%.
Electronic Calculation for advance payment of Personal Income Tax (e-PPD)
- The buyer of agricultural products (the payer of the income who keeps business records) calculates the advance payment of the Personal Income Tax for income from the sale of own agricultural products on the basis of the performed purchase of agricultural products from natural persons.
The payer of the income calculates the advance payment of the Personal Income Tax which is paid by deduction before the payment of the income for each natural person to whom the income is paid, applying the rates prescribed by the Law on Personal Income Tax.
The payer of the income prepares an Electronic calculation of income and tax (e-PPD) with data for each natural person to whom the income is paid and it submits electronically to the Public Revenue Office through the system e-pdd.ujp.gov.mk
The calculation is approved by the Public Revenue Office before the payment of the tax and the payment of the net income at the payment operations carrier is made.
The payer is obliged to issue to the taxpayer a copy of the calculation for the tax advance payment for each payment. - The income recipient (natural person) calculates the advance payment of the Personal Income Tax for income from the sale of own agricultural products to natural persons outside the points of sale on green markets.
The income recipient calculates the calculation of the Personal Income Tax for each income, applying the rates prescribed in the Law on Personal Income Tax.
The income recipient for each generated income prepares an Electronic calculation for income and tax (e-PPD) and electronically submits to the Public Revenue Office via the system e-pdd.ujp.gov.mk, by the 10th of the month on the realized income in the previous month.
The calculation of the advance payment of the income tax is approved by the Public Revenue Office. - The Public Revenue Office calculates the advance payment of the Personal Income Tax on incomes from the sale of own agricultural products to natural persons at points of sale on green markets, if the natural person (the recipient of income) is taxed according to a lump-sum net income.
The lump-sum net income for natural persons who sell their own agricultural products to other natural persons at points of sale on green markets shall be determined by the Public Revenue Office on the basis of the amount of the lease at the point of sale on the green market and the size of the net income of the taxpayer who under the same or similar conditions performs the same or similar activity.
The Public Revenue Office for each natural person that generates income from selling its own agricultural products at points of sale on green markets prepares an Electronic Calculation for Income and Tax (e-PPD) and a Decision for determining the advance payment of income tax and submits the Decision to the recipient of income.
The Public Revenue Office performs the calculation of the Personal Income Tax on income on the basis of data from the reports of the organizers of the green markets for the users of the points of sale.
Refund of the paid tax for the realized income from the sale of own agricultural products to buyers and other natural persons outside the points of sale on green markets
- The taxpayer who in the course of the calendar year realized income from the sale of his own agricultural products (to buyers and other natural persons outside the points of sale on green markets) that did not exceed the amount of 1.000.000 MKD, has the right of refund of the paid tax for the realized income from the sale of own agricultural products.
- The right to a refund of paid tax is realized by the taxpayer who in the calendar year earned income that is not taxed in accordance with the provisions of the Law on Personal Income Tax, except the income from article 6 paragraph 1 item 27.
- The right of refund of a paid tax is not exercised by a taxpayer who in the calendar year earned another income that is taxed in accordance with the provisions of the Law on Personal Income Tax.
Register yourself if the income from the sale of own agricultural products exceed 1 million MKD
The taxpayer whose total income from the sale of own agricultural products (to buyers and other natural persons outside the points of sale on green markets) in the year exceeds the amount of 1.000.000 MKD, is obliged to register no later than 15 January next year for performing an activity in accordance with the law (regardless of whether he has realized or not realized income on other grounds).
Annual obligation of the natural person
The Public Revenue Office prepares a pre-populated Annual Tax Return for all citizens - individuals who have realized income from sale of own agricultural products during 2018.
The pre-populated Annual Tax Return (PIT-GDP) is submitted by the Public Revenue Office to the citizens no later than 30 April 2019 through the system e-pdd.ujp.gov.mk
Each natural person is obliged to confirm the accuracy of the data from the populated Annual Tax Return or to correct the return no later than May 31, 2019
If the citizen does not confirm or correct the populated Annual Tax Return no later than 31 May 2019, the populated PIT-GDP issued by the PRO will be considered as confirmed.
