The answer to a question is presented: the payer of the single tax leased shares of citizens, whether he is obliged to pay land tax?
Question: the payer of the single tax leased shares of citizens, whether he is obliged to pay land tax
Question-answer
Question: the payer of the single tax leased shares of citizens, whether he is obliged to pay land tax?
Answer: Collection of the land tax is carried out according to the Law of Ukraine About a payment for the earth (further the Law) by which the circle of payers of the land tax, tax rates, an order of its calculation and payment, and also a privilege to separate categories of payers, in particular, is defined.
According to Law Art. 2, earth use in Ukraine is paid. Object of a payment for the earth is the land lot, and also a ground share (share) which is in a property or using, including under lease, and payers – owners of the land lots, ground shares (shares) and land users, including tenants (Law article 5), that is directly subjects of managing to whom the land lots are transferred to the possession or provided in using, including under lease.
The right of use of the land lot is made out by the lease contract of the earth which is registered according to Art. 126 of the Land Code of Ukraine. Thus, payers of the land tax in the budget in the established sizes in accordance with general practice are owners of the land lots and land users to whom the land lots are transferred to the possession or provided in using, including under lease.
The taxation of the income on the simplified system of the taxation (single tax) is carried out according to the Presidential decree of Ukraine About the simplified system of the taxation, the account and the reporting of subjects of small business (further the Decree) from 03.07.1998goda No. 727 with changes and additions.
According to Decree article 6, subjects of small business who pay the single tax, aren’t payers of such types of tax and collecting (obligatory payments):
• company income tax;
• payment (tax) for the earth;
• collecting on special use of natural resources;
• charge for delivery of permission to placement of objects of trade and service trade;
• collecting on obligatory social insurance;
• collecting on obligatory pension insurance;
• collecting in the State fund of assistance of employment of the population;
• collecting in Fund of Ukraine of social protection of disabled people etc.
Thus, the payer of taxes, the tenant of the ground share (share) paying taxes for simplified system of the taxation (single tax), isn’t the payer of a payment of land tax.
RIVER. PRICKER,
head of the legal department of KGA UKTs.