GNAU letter Concerning legitimacy of application by city council in lease contracts of the earth of indexation of inflation is published.
GNAU letter Concerning legitimacy of application by city council in lease contracts of the earth of an index of inflation from 18.10.2006 of No. 11718/5/-15-0216 (The messenger of tax service of Ukraine No. 41).
1. Object of a payment for the earth.
Object of a payment for the earth is the land lot which is in a property or using, including under lease. Owners of land and land users, except tenants, pay the land tax. For the land lots, preyodostavlenny in rent, the rent is raised.
The basis for charge of the land tax are data of the state land cadastre, and a rent for the land lot which is in the state or komyomunalny property – the lease contract takogo the land lot.
2. Size and terms of introduction of a rent.
The size, form and terms of introduction rent platy for the earth are established in a consent of the parties in the lease contract, except terms of introduction of an arendyony payment for the land lots of the state and municipal property.
The annual rent for the land lots which are in the state or kommuyonalny property, can’t be less than a size of the land tax and exceed 10 % of their standard monetary assessment.
In case as the lessor of the earth the body of local government acts, the tenant, having signed with it the contract on a ground lease, independently pays in the budget a rent for the earth.
3. Indexation standard monetary ocenki lands.
Payers of the land tax, and also rent for the land lots of a gosudarstyovenny or municipal property (except citizens) independently estimate the sum of a zeyomelny tax and a rent annually as of January 1 and till February 1 of the current year and submit to body of national tax service on a site of the land lot the tax declaration the current year. Predyostavleniye of such declaration releases from an obyayozannost of representation of monthly deklarayotsiya.
Legal entities should estimate independently the sum of the land tax and a rent for the land lots of the state and municipal property and annually indeksirovat a standard monetary assessment of lands.
If in the lease contract of the land lots carrying out indexation of a monetary assessment which influences the size of a rent isn’t provided, the lessor has the right to demand increase in her size. This procedure should be executed by a way of renewal of the contract or through an oformyoleniye of the additional agreement, as an izyomeneniye of provisions of the lease of the earth osushhestvlyaetsya by a mutual consent of the parties.