Resolution No. 32 of the Ministry of Revenues and Duties validating the Procedure for issuing a certificate of the ownership of land plots by an individual and its form.

This Procedure determines the mechanism for issuing a certificate of availability of land plots provided to an individual in the amounts established by the Land Code of Ukraine, which, in accordance with the Tax Code of Ukraine, is the basis for not including in the total monthly (annual) taxable income of the taxpayer income received from the sale of his own agricultural commodities grown, collected, manufactured, produced and/or processed directly by the natural person on these land plots. A certificate of the availability of land plots by an individual shall be issued free of charge by the village, settlement or city council at the location of the taxpayer's tax address (place of residence) within five working days from the date of receipt by the relevant council of a written application for the issuance of such a certificate. The certificate is issued personally to the owner of agricultural commodities obtained from: (a) gardening; and (b) personal farm. The certificate is provided based on information from the State Land Cadastre (if available). The certificate is issued for a period of five years. Annex contains the form of certificate.