In this article the explanation concerning indexation of rates of the land tax and a monetary land assessment in 2009 is given.
Reorganization 2002
Ukrayoina’s public tax administration in connection with adoption of law of Ukraine from 26.12.08 of No. 835-VI About the Government budget of Ukraine for 2009 (further – the Law No. 835-VI) provides an explanation concerning a primeyoneniye of separate norms of the taxation of the earth which should be considered at determination of the size of the land tax and a rent for zemelyyony sites of the state and municipal property in 2009.
By the law No. 835-VI (article 63) it is established that in 2009 on settlements, the monetary which assessment of lands isn’t carried out, the rates of the land tax established by a part of the second article 7 of the Law of Ukraine from July 3, 1992 of No. 2535-XII About a payment for the earth (with izmeneniyami and additions, further – the Law No. 2535-XII), increased in 3,1 times are applied. That is, on specified zemlyam the factor of indexation of rates of the land tax in 2009 remained at level of 2008.
Thus according to Law No. 2535-HIIPO article 7 to the land lots of settlements (except for agricultural holdings) where the monetary assessment isn’t established, rates of the land tax differentiate and approve the relevant village, poyoselkovy, city councils, proceeding from average rates of a tax, functional use and a site of the land lot, but not above, than twice from average rates of a tax taking into account the corresponding factors.
By article 63 of the Law No. 835-Vitakzhe it is established that on agricultural holdings and lands of the settlements which monetary assessment is carried out and specified as of January 1, 2009, the rates of the land tax established by article 6 and part one of article 7 of the Law No. 2535-XII are applied.
In response to the resolution of Cabinet council of Ukraine from May 12, 2000 of No. 783 About carrying out indexation of a monetary assessment of lands (point 3, further – the Resolution No. 783) the State committee of Ukraine on ground resources the letter from January 9, 2009 of No. 14-22-6/87 notified Council of ministers of the Autonomous Republic Crimea, regional, Kiev and Sevastopol municipal public administrations, Republican committee on Independent Reyospublika Krym’s ground resources, head departments of ground resources in areas, the cities of Kiev and Sevastopol that a monetary assessment of lands of the settlements, carried out on basic data on a soyostoyaniye for 01.04.96, and the monetary assessment of the selskoyokhozyaystvenny grounds which has been carried out as of 01.07.95, is subject to indexation as of 01.01.09. on factor 3,022, which opredelyaetsya proceeding from work of factors of indexation for 1996 – 1,703, for 1997 – 1,059, for 1998 – 1,006, for 1999 – 1,127, for 2000 – 1,182, for 2001 – 1,02, for 2005 – 1,035, for 2007 – 1,028 and for 2008 – 1,152. The Normayotivny monetary assessment of lands for 2002, 2003, 2004 and wasn’t indexed 2006.
The factor of indexation of a standard monetary land assessment for 2009 pays off isxodya from a mid-annual index of inflation for 2008 – 125,2 %v compliance with Order of carrying out indexation of a monetary assessment of the lands, the approved Resolution No. 783.
Therefore, at calculation of the sum of the land tax and a rent for lands of the state and municipal property a standard deyonezhny assessment of lands for 2008 neobxodimo to index on factor 1,152.
GNAU letter from 13.01.09g.
No. 374/7/15-0717