GNAU letter from 22.09.2006g is printed. No. 10641/6/15-0616 in which definition of object by it and payers of a payment for the earth, the basis of charge of a tax and a rent is made.
The TENANT of the BUILDING OR the CONSTRUCTION PAYS BOTH FOR RENT, And FOR USING the LAND LOT UNDER THEM
GNAU letter About compensation to the lessor of expenses on payment of the land tax from 22.09.2006 of No. 10641/6/15-0616 (The messenger of tax service of Ukraine No. 44).
1. Object and payers of a payment for the earth.
Object of a payment for the earth is the land lot or the ground share (share), being in a property or using, including on usloviyax rent.
Payers are owners of zeyomelny sites, ground shares (shares) and zemyolepolzovatel, including tenants.
Owners of the land lots, ground shares (shares) and land users, except arendayotor, pay the land tax. For the land lots provided in rent, the rent is raised.
2. Bases of charge of a tax and rent.
The basis for charge of the land tax are data of the state land cadastre, and a rent for the land lot being in the state or kommunalyyony property – the lease contract such an uchayostka.
If the enterprises using privileges on the land tax, have the hozrasyochetny enterprises in submission or hand over in temporary use (rent) the land lots, otdelyyony buildings or their parts, a tax for the ground uchayostka occupied with this with self-supporting predpriyatiyami or buildings (their parts), transferred in temporary use, is paid in the ustanovyolenny sizes.
The payment raised from the employer of a building or a kayopitalny construction (their part), consists of a payment for using by it and payments for using the land lot.