In this article the explanation on single questions of tax discharge for using the earth is given.
I – the subject of small business, pay the single tax. Whether I am subject to release from payment in the rent budget for the earth of a gosudayorstvenny and municipal property?
According to article 13 of the Law of Ukraine from 06.10.98 of No. 161-XIV "About a ground lease", the earth lease contract – is the contract on which the lessor is obliged to transfer for a payment to the tenant the land lot in using for a certain term, and the tenant is obliged ispolzovat the land lot according to contract provisions and requirements of a ground zakonodatelyyostvo.
The presidential decree of Ukraine from 03.07.98g. to No. 727/98 "About the simplified system of the taxation, the account and the reporting of subjects of small business" (in edition of the Presidential decree of Ukraine from 28.06.99 of No. 746/99, with changes and dopolneniyami) it is established that the subject of low-his business who passed to payment of the single tax, isn’t the payer of a row nalogov and collecting (obligatory plateyozhy), and, in particular, a payment (tax) for the earth, that is, the land tax.
According to the item 6 a postanovleyoniya of Cabinet council of Ukraine from 16.03.00 of No. 507 "About an explanation of the Presidential decree of Ukraine from July 3, 1998 of No. 727" the subject of small business who sogyolasno the paragraph of the fifth part one of Art. 6 of the Presidential decree isn’t a playotelshchik of a payment (tax) for the earth, is released from a payment (tax) for the earth only for the land lots which are used by it for an entrepreneurial activity osuyoshchestvleniye.
The presidential decree not predusmotreny exceptions concerning an osyovobozhdeniye from payment rent platy for the land lots of a gosudaryostvenny and municipal sobstvenyonost.
Thus, the subject of small business whom platit the single tax, isn’t released from payment in the rent budget for the earth of the state and municipal sobstvenyonost.
According to subitem 3.1.1 of item 3.1 of the station Z Zakona Ukrainy from April 3, 1997 of No. 168/97-BP "About a tax on dobavyolenny cost" (with changes and additions.) the taxation object a value added tax are operations of payers of a tax on delivery of the goods and services, the place of granting kotoyory is on custom territory of Ukraine.
Thus, services which are provided to the vayoshy enterprise, are object a nalogooblozheyoniya a value added tax and consequently it is necessary to pay a rent taking into account the VAT.
On the land lot that belongs to me on ownership rights, the lease contract of a ground share (share) is concluded. Subsequently the arenyodator unilaterally cancelled a clause of the contract about tax discharge on the earth. Whether Pravoyomerno collecting land tax and fine charge to the owner of a ground share (share)?
As you have no privileges according to Art. 12 of the Law of Ukraine "About a payment for the earth" No. 2535-HP from 03.07.92g. concerning the taxation of a ground share, a zeyomelny tax for the land lot which prinadlezhit you as private ownership, neobxodimo to pay in the sizes provided by conditions of the Law of Ukraine "About a payment for the earth" in No. 2535-HP from 03.07.92g. (with changes and additions) in spite of the fact that the land lot is in rent. Vyyopolneniye or default of contract provisions between the tenant and the lessor isn’t kompetentsiyoy tax service. You can appeal to court otyonositelno unseemly performance of conditions of a dogoyovor by the tenant, but land tax No. 2535-HIIOT 03.07.92r should oplatit according to requirements of the Law of Ukraine "About a payment for the earth". (with izmeneyoniya and additions).
By requirements of Art. 17 of the Law of Ukraine "About a payment for zemlyu" No. of 2535-HIIOT 03.07.92 g it is provided that the land tax is paid in annually equal shares owners of the land lots, ground shares (shares) and land users till August 15 and till November 15.
According to requirements of Art. 25 of the Law of Ukraiyona "About a payment for the earth" No. 2535-HIIOT 03.07.92g. for delay of established periods of tax discharge vzimaetsya a fine in the sizes defined by the law.
Fine charge in cards of personal accounts of naloyogoplatelshchik is carried out by means of progyorammny providing in day actual a pogasheyoniya of a tax duty (its part) as it should be, opredeyolenny the order GNA of Ukraine from 11.06.2003 No. 290 „About the approval of the Instruction about an order of charge and fine repayment behind payments, which kontroliruyutsya bodies of national tax service", registered in the Ministry of Justice of Ukraine 27.06.2003 for No. 522/7843.
According to requirements of Art. 17 of the Law of Ukraiyona of No. of 2181-IIIOT 21.12.2000 g. "About an order of repayment of obligations of taxpayers before budgets and the state specialized funds" in a case when the taxpayer doesn’t pay coordinated summu the tax obligation throughout the predelyyony terms defined by this Law, such playotelshchik of a tax is obliged to pay a penalty in such razmerax:
– at a delay till 30 calendar days following behind the last day of a deadline of payment of the soglasoyovanny sum of the tax obligation – at a rate of ten percent of the extinguished sum tax dolga;
– at a delay from 31 to 90 calendar days in the following behind the last day of a deadline of payment of the coordinated sum of a tax obyazayotelstvo – at a rate of twenty percent of the extinguished sum of a tax duty;
– at a delay more than 90 calendar days, sleduyuyoshchy behind the last day of a deadline of payment of the sogyolasovanny sum of the tax obligation – in razmere fifty percent of the extinguished sum of a nalogoyovy duty.
The taxpayer pays one of the penalties noted in this subparagraph agrees with the general term of a zayoderzhka.
As you a tax for the earth paid with narusheniyoy the specified terms, that, according to trebovaniyami Art. 25 of the Law of Ukraine "About a payment for the earth" No. of 2535-HIIOT 03.07.92 g and Art. 17 of the Law of Ukraine of No. of 2181-IIIOT 21.12.2000 g. "About an order of repayment of obligations of naloyogoplatelshchik before budgets and gosudarstvennymi specialized funds" to you added a fine and shtrafyony sanctions.
Whether the teachers living in a rural mestyonost have the right to allocation of the land lots for maintaining a personal country economy. By what area such land lots can be provided and whether privileges on payment of the land tax extend on them?
Citizens of Ukraine can have on the right of a sobstvenyonost and rent the land lots for maintaining a personal country economy. Use zemel a personal country economy is carried out according to the Law (Art. 33 of the Land code).
On differentiation of lands of the state and kommuyonalny property of power concerning a rasyoporyazheniye lands within settlements, except the lands transferred in private ownership, carry out the relevant village, poselkoyovy, city councils, and outside of settlements – appropriate bodies of the executive authority.
The Cabinet council of Ukraine is obliged by the subparagraph of "g" of point 4 of the section IXKonechnyx of provisions of the Land code in six-months term after publication of this Code, in a chastyonost, to take measures on an udovletvoreyoniya of needs of teachers, doctors, other workers social sfery which live in the rural zone, in the land lots for maintaining a personal country hoyozyaystvo and gardening within norms of free privatization, and also for truck farming and a senokoyosheniye at the expense of lands of a stock and rezervyony fund.
According to article 121 Ground kodeksa citizens have the right to bespyolatny transfer of the land lots by it from lands of the state and municipal property for a veyodeniye of a personal country economy in the sizes no more than 2 hectares.
Therefore, teachers, doctors, other workers of the social sphere who live in a rural mestyonost, have the right to free transfer to it in a property of a zemelyyony site no more than 2,0 hectares for maintaining a personal country hoyozyaystvo in case of existence of lands zapasa and reserve fund.
As to payment of the land tax, it is necessary to note that payment of the land tax osushhestvlyaetsya according to the Law of Ukraine "About a payment for zemlyu" No. of 2535-HIIOT 03.07.92 g to which rates of the land tax are established and is defined a different order of the taxation of lands depending on that, ustanovlena or not their monetary assessment, and also privileges of rather land tax.
The basis for charge of the land tax yavlyayutsya data of the state land cadastre, and a rent for the land lot which is in the state or municipal sobstvenyonost – the lease contract of such land lot (Law No. 2535-XII Art. 13).
Privileges from payment of the land tax are defined by Law No. 2535-XII article 12.
In particular, according to a part of the second article 12 of the Law No. 2535-HIINE the payment for the land lots within the boundary norms established by the Land code of Ukraine, disabled people of Ii IIgrupp, citizens who bring up three and more children, and the citizens which members of families pass involuntary voyoenny service, pensioners, and also other persons is raised, kotoyory use privileges according to Ukyoraina’s Law "About the status of veterans of war, a guarantee of their sotsiyoalny protection", citizens to whom the certificate that they postradali as a result of Chernobyl accident is in accordance with the established procedure issued.
That is such categories of citizens in rural naselenyony points don’t pay the land tax for predostavyolenny it the land lots, in particular: for a vedeyoniya of a country part-time farm (to 2,0 hectares); construction and house service; hozyayyostvenny buildings and constructions (a priusadebny uchasyotok to 0,25 hectares); for gardening (to 0,12 hectares).
On materials of the state tax inspections of Donetsk region.