In this article the paperwork order on a rent for ground shares if the lessor died is stated.
According to GKU Art. 1218, the structure of inheritance includes all rights and duties, prinadyolezhavshy to a nasledodatel at the moment of opening of inheritance and not stopped owing to his death. Without a somneyoniya, both a share, and a rent for it should nasledovatsya. However, now we would like to talk about a dogoyovor of rent of a share. In fact, we deal with an obyazatelyyostvo – the obligation of the tenant to pay off for using another’s property. Respectively, the arenyododatel in this legal relationship acts as the creditor. If to listen to h. 2 Art. 608 of GKU, the obligation prekrashhaetsya death of the creditor, only if it nerazryvyono are connected with the identity of the creditor. In your situation of tayoky indissoluble communication isn’t present that confirms p.1 GKU Art. 770: in case of change of the owner of the thing transferred in employment, to the new owner pass the rights and obyazanyonost of a naimodatel.
Successors so the tenant should look for contacts to them will be new owners precisely. But what to do, if the successor of the rights and duties of the lessor doesn’t contact the tenant?
Are convinced, such tenant should take necessary measures independently. And here what ways we see.
1. If the inspector to article 537 GKU, the debtor has pravo to execute the duty and to place money ought to a kreyoditor or securities in the deposit of the notary if the creditor or the person authorized by it is absent in a place of implementation of the obligation. In turn, the notary uvedomlyaet the creditor in an order established by the law, on entering of a duty into the deposit (h. 2 Art. 537 of GKU). But we advise to address to the state notary in a place of a proyozhivaniye of the lessor. Why? Yes because here all ravyono will arise an inheritance question.
2. It is possible to send the letter in the place of residence of an arenyododatel. In the letter specify that the enterprise wants rasschitatsya for rent zempy, and therefore to the successor of an arendoyodatel (it is natural, with the certificate on the right to a nasledyostvo) it is necessary to appear and take away all appropriate. Vozmozhyono, someone also will come. But will work it not always. Therefore we offer one more, in our opinion – the best, a way.
3. It is necessary to address to the state notary who runs hereditary business of the died. Napomyonim: as a place of opening of inheritance recognize the last poyostoyanny residence of a nasledodatel, and if it neyoizvestno – the location of property or its osnovyony part. So in most cases gosudarstvennogo the notary should be looked for in that district, where prozhival the lessor. Such way is convenient to that pozvolyaet to solve all questions even if the rent has a natural form.
Also the tenant should distinguish two cases, when:
1) a rent added to death of the lessor, but that didn’t receive it;
2) a rent added after death of an arendodayotel.
Why we focus your attention on it? All is very simple: in the first case successors inherit already concrete property. It can be both money, and any selxozprodukciya1 – in dependence because, what form of a rent is provided by the contract. Here before a nayoslednik there can be a question of tax discharge from a nayosledstvo, so, and about providing the declaration (it is all depends on the one who and that inherits). However, today we will speak specifically about the enterprise tenant.
In the second – the income in the form of a rent arises already directly at the successor. It any more property inheritance. Now he acts as the lessor, about what ukayozano in already mentioned Art. 770 of GKU
So give these two situations we will consider more podyorobno.
1. A rent added to death of the lessor-nasledodatelya
Once again we will remind that here inherit a real imuyoshchestvo. If it is a question of money what to do with them farther, it is clear from Instruction item 193 about an order of a soveryosheniye of notarial actions by notaries of Ukraine, utyoverzhdenny the order of the Ministry of Justice of Ukraine from 03.03.04 of No. 20/5 (further – the Instruction No. 20/5): Denezhyonye the sums and securities which remained after died, at the desire of successors or other zainteyoresovanny persons according to the separate inventory are given no later than the following after carrying out the inventory of day in the deposit notariusu, where are before delivery to successors or peredachi to the appropriate financial body in case of inheritance recognition vymorochny and transition of an imushcheyostvo to a property of a territorial community (vydeleyono a bus – the Village of the Village). That is after communication with the notary the rent will arrive straight into his deposit account. There she also will wait for the solution of the fate.
And here for a natural rent an order neskolko other. Unequivocally, you need to notify gosudarstvenyony notary office in a place of opening of inheritance that the died lessor possesses sootvetyostvuyushchy property (grain, grain, a beet, etc.). Notariyous, according to Instruction No. 20/5 item 190, will describe unasledoyovanny property, appoints his keeper and will transfer to it to storage. By the way, if among a hereditary imushcheyostvo there will be food, the notary transfers them to nasledyonik. If the inventory carry out without successors, products of dolyogosrochny storage transfer to the corresponding organiyozatsiya for realization (Instruction No. 20/5 item 192). It is done under the separate act which signs, except the notary and witnesses, by the successor or the representative of the organization to whom products are transferred.
As to tax discharge from the income, there are no nikayoky problems. Already at rent charge the arendayotor will estimate the sum of a tax on the income. If within 30 days it won’t pay, that, being guided by subitem 8.1.2 of the Law of Ukraine About a tax on the income of individuals from 22.05.03 of No. 889-IV (further – the Law on the income), it is necessary to pay a tax with doxodov no later than such 30th day. After imushcheyostvo transfer to the notary or the successor in the accounting of the tenant there will be pokazana a rent payment. Thus in calculation f. No. 1DF all data on charge and payment rent platy will be reflected with use identifikacionnogo numbers of the died lessor, instead of the successor.
2. The rent is added after death of the lessor
Unequivocally, that the enterprise rents a ground share, it is necessary to notify the notary and persons in a residence of the previous lessor. And further to wait for appearance of the successor. However, carrying out contract provisions, the arendayotor should add a rent before poyavitsya such person.
To detain tax discharge from the income in the budget not the soveyotuy. If, say, in the contract it is provided that an arendyony payment in a year charge and pay in December, and a poyoyavleniye of successors it is necessary to expect still oh as long, budte are so kind, pay a tax in the budget no later than the 30th date following after a month of charge (ukazanyony in the contract). Certainly, if you pay a rent to this term, the general rules will operate. So, at payment of the taxable income in a non-monetary form or cash from cash desk of the resident, a tax uplachivayut (transfer into) the budget during the bank day following behind day of such payment (Law subitem 8.1.4 about doxodax).
But here where problem: to the enterprise tenant not pomeshalo to execute the duty not only on tax discharge, but also on calculation filling f. No. of 1 DF. And to make it meanwhile it is unreal: the previous lessor died, and the identification code of the future – is unknown. It is good, if the applicant for inheritance one. It is possible to take from it a code, without waiting, while he will receive the certificate on a nayosledstvo. And if there is a lot of successors, it is possible to guess only who will inherit a share. How to be? We advise not to bring data about added after death of an arendodayotel to a payment in f. No. of 1 DF and to wait for invasion of successors. As soon as it (they) will appear and will report the identifikatsionyony number, the enterprise should submit specifying f. No. 1 DF2 and the relevant data to show under its koyody. Why we so consider? The explanation is elementary. The part of 3 Art. 1223 of GKU says that the right to inheritance voznikaet in the inheritance opening day. In such afternoon day of death of the person or day from which it is disclosed umeryoshy (h is. 2 Art. 1220 of GKU). That is being guided by GKU Art. 770, in our opinion, the successor gets the right of an arendoyodatel from the date of death of a nasledodatel. Respectively, doxod in the form of a rent (instead of inheritances) he receives imenyono. However, being guided by Art. 537 of GKU already mentioned by us, the rent (monetary) can be dumped on the deposit at the notary. But, we will remind, generally this rule, instead of a duty!
In end we want to tell some more words, pochemu in both cases we are guided put on smerti the lessor, instead of, say, put on sobyostvennost acquisitions. Because actually the right to a share, or, druyogy words, the right of the requirement, passes to the successor in day of death. Our thought confirms h. 5 Art. 1268 of GKU according to which irrespective of time an inheritance priyonyatiya it belong to the successor since inheritance opening. Thus, as transition of the right to a ground share don’t register, it is possible utverzhdat that the successor became the owner of a share from the date of death of the lessor – a nasledodatel.
It is clear, when it is some successors, an essence of that proisxodit, won’t change. But situation considerably uslozhnitsya. Therefore we wish to the enterprise to find quickly the arenyododatel, and to successors – peacefully to share property.
1Ob to an otrabotochny form we don’t mention, as it won’t affect in any way the inheritance taxation. Predyopriyatiye will perform works and will reflect it at itself as pogasheyony rent receivables before the died arenyodator.
2 Certainly if will already expire term of granting this formy for reporting quarter.
(On newspaper materials All about accounting).