Let us recall, thanks to the personal involvement of MP Jarosław Sachajka (Kukiz'15), who "led" to the adoption of regulations on financing agricultural unions from agricultural tax:
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Sachajko defends the bill on financing agricultural unions. Is good
… On January 1, 2024, the Act of July 13, 2023 amending the Agricultural Tax Act and certain other acts entered into force. The aim of the amendment was to create the possibility of financing trade unions of individual farmers by transferring 1.5% of the agricultural tax due by agricultural tax payers who are natural persons to a selected agricultural trade union.
Pursuant to the regulations, the minister responsible for agriculture prepares every year a list of entities entitled to receive 1.5% of agricultural tax and places it on the website of the office supporting this minister by the last day of February of a given tax year.
– We would like to inform you that in 2024, none of the entities applying for entry on this list met the conditions specified in Art. 257a section 1 point 2 of the Act of September 16, 1982 – Cooperative Law, art. 35a section 1 point 2 of the Act of 8 October 1982 on socio-professional organizations of farmers and Art. 8b section 1 point 2 of the Act of April 7, 1989 on trade unions of individual farmers – announced at the beginning of March this year. Ministry of Agriculture.
Therefore, none of the agricultural organizations applying for the deduction – and there were seven of them – met the statutory requirements and none of them will receive 1.5% of agricultural tax.
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Only after 5 thousand PLN for the rural housewives' club. It was supposed to be so beautiful
Will it go better this year?
It is possible that yes, if those interested pay more attention to the documents being prepared…
The Ministry of Agriculture suggests what exactly to pay attention to.
Pursuant to the Agricultural Tax Act, the tax authority competent for the location of the land, at the request of an agricultural tax payer who is a natural person or an agricultural production cooperative, transfers an amount of 1.5%. agricultural tax due to the taxpayer chosen by:
- trade union of individual farmers (pursuant to the Act on trade unions of individual farmers) or
- an audit association associating agricultural production cooperatives (based on the Cooperative Law Act) or
- National Union of Farmers, Agricultural Circles and Organizations (based on the Act on socio-professional organizations of farmers).
For such entities to be included on the list of those entitled to receive 1.5 percent. agricultural tax, must meet the conditions specified in the Act on Cooperative Law, the Act on Socio-Professional Organizations of Farmers or the Act on Trade Unions of Individual Farmers.
What should you pay attention to when submitting an application?
When submitting an application, you should pay special attention to, among others: on:
- appropriate structures (as of January 1 of a given tax year):
– audit associations associating agricultural production cooperatives – in at least 10 voivodeships and at least 3 poviats in each of these voivodeships, with a total number of min. 1,500 members in these cooperatives,
– National Association of Farmers, Agricultural Circles and Organizations – in at least 10 voivodeships and at least 3 poviats in each of these voivodeships, with a minimum number of 10 members in each circle,
– trade unions of individual farmers – in at least 10 voivodeships and in at least 3 poviats in each of these voivodeships, with a minimum number of 30 members in the union, in each poviat;
- legible membership declarations with the date of joining the organization;
- membership declarations consistent with member lists;
- the number of membership declarations consistent with the number of members on the list;
- date the list of members;
- complete details of the list of members of trade unions of individual farmers – divided into voivodeships and poviats, i.e. name, surname, PESEL number and place of residence of a person who is a member of this union and his or her address;
- complete data on the membership list of agricultural production cooperatives – divided into voivodeships and poviats, i.e. name, registered office and address as well as entry number in the National Court Register;
- the date on the membership declarations of agricultural production cooperatives that are members of the audit association and the number of the resolution on the basis of which they were accepted into the audit association;
- attaching to the membership declarations of agricultural production cooperatives a list of members of agricultural production cooperatives – divided into voivodeships and poviats, containing the name, surname, PESEL number and address of the person who is a member of this cooperative;
- certified as true copies of documents such as: membership declarations, statutes, resolutions and documents confirming that the source of financing the activities are payments from membership fees.
From January 1 to February 28, 2025, the Ministry of Agriculture and Rural Development will have time to verify applications . Submitting the application earlier allows for its faster verification and possible correction of any deficiencies.
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Up to 120 thousand PLN for small and medium-sized farms. The call for applications has started
