In this article the explanation is given to agricultural enterprises as the income of granting in rent of the land lot (share) is taxed.
The agricultural enterprise rents the land lot (share) of agricultural purpose at the individual
The agricultural enterprise rents the land lot (share) of agricultural purpose at the individual. Under the contract the rent makes 2 % from cost of the land lot. What sum of the personal income tax needs to be held from the income received by the individual – the lessor from granting such site in rent: estimated proceeding from a contractual rent or proceeding from the settlement sum of the rent defined according to the Decree No. 92?
In case the land lot predostavlyaetsya in rent by the individual, the size, a form and terms of introduction of a rent ustanavlivayutsya as agreed in the lease contract (Law Art. 21 from 06.10.98 of No. 161 About rent zemli, further – the Law No. 161). According to Art. 23 of this Law the rent for the land lots being in a property of individuals, is reconsidered as agreed.
The tax agent of the taxpayer – an arenyododatel concerning his income of a predostavyoleniye in rent of the land lot of selskokhoyozyaystvenny appointment, a ground share (share), a property share is the tenant (Law subitem 9.1.1 from 22.05.03 of No. 889-IV About a tax with doxodov individuals, further – the Law No. 889). Therefore, the tenant is obliged to hold with prichitayushhegosya to the lessor of the income the sum of the personal income tax and to transfer into its budget.
When granting the land lot in arendu the taxation object is defined isxodya from the size of the rent specified in the lease contract, but not less minimalyyony sum of rent payment established by the legislation concerning a ground lease (Law No. 889 subitem 9.1.1). Let’s notice that neither Zemelyyony the code, nor the Law No. 161 don’t establish the minimum sum of rent payment.
The decree from 02.02.02 of No. 92/2002 (further – the Decree No. 92) was adopted, in particular, with a view of increase of level of social protection of peasants – owners of the land lots and ground shares (shares).
For achievement of the specified purpose by this Decree it is offered to establish a payment for rent of zeyomelny sites agricultural a naznacheyoniya, ground shares (shares) of not less than 3 % of cost of the land lot, the ground share (share) defined according to a zakonodayotelstvo. Thus the duty is assigned to state authorities of the executive authority to provide measures for establishment by the parties of the relevant contracts of a rent in the specified size (Decree No. 92 Art. 2). Thus, at a rate of 3 % from the cost of the land lot defined according to the legislation, a ground share (share) it is necessary to consider a rent not minimum, but recommended.
In a considered situation the owner of a zemelyyony site (share) on the basis of the vysheupomyanuyoty Decree can initiate modification of the lease contract of a ground share (share) regarding increase in the size of a payment for polzovayony a ground share (share). It will be sootvetstvovat to an explanation provided in pisme of the State committee of Ukraine on zemelyyony resources from 28.10.08 of No. 14-17-6/12343.
Considering the stated, agricultural enterprise renting at the individual the land lot (share) of agricultural purpose, it is obliged to hold the personal income tax from the sum of a rent which is paid to this individual according to the lease contract. GNAU in pisme from 24.10.08 of No. 10443/6/17-0717 adheres to the same position.
On Balans-Agro newspaper materials.