In this article the explanation about the taxation of a rent paid in a natural form is given.
The agricultural enterprise rents the land lots and property at individuals. The rent is partially paid in a natural form in this connection there are questions.
Whether it is necessary at the taxation of the rent paid in a natural form, to apply raising factor according to Law No. 889 item 3.4?
No, it is not necessary. I will explain why.
Really, the standard of item 3.4 of the Law of Ukraine from 22.05.03 of No. 889 About a tax on the income of fizicheyosky persons (further – the Law No. 889) provides that at charge of the income in non-monetary forme the object of taxation of the personal income tax is defined as the cost of such charge determined by the usual prices, increased by factor which pays off on the corresponding formula.
However according to the Law of Ukraine from 16.07.99 of No. 996-XIV About accounting and financial statements the income in accounting and the fiyonansovy reporting is charged only in grivnyax, that is in a monetary form. Sledovayotelno, in non-monetary forms the income to workers can’t be charged.
Such inconsistency does impossible practical application of item 3.4 of the Law No. 889. Therefore at the taxation of the rent paid in a natural form, it is not necessary to apply raising factor, preduyosmotrenny item 3.4 of the Law No. 889.
The same position was stated to GNAU in the letter from 04.11.05 of No. 10655/6/17-3116.
If in the contract the quantity of production is specified only, which the lessor should receive how to count a rent in a monetary form for definition of object of taxation of the personal income tax?
The rent for the earth – is the payment, which tenant brings to the lessor for polzovayony the land lot (Art. 21 of the Law of Ukraine from 06.10.98 of No. 161 About a ground lease, further – the Law No. 161).
The rent can be raised in monetary, natural and otrabotochny (service to the lessor) forms. The lessor and the tenant can provide a combination of different forms of a payment (Law No. 161 Art. 22) in the lease contract.
In case of rent implementation in naturalyyony and otrabotochny forms it is recalculated in monetary proceeding from the actual sebestoiyomost of the types of a produkyotsiya defined by the contract, the works (services), developed in an economy for last year (the resolution KMU from 23.04.99 of No. 672 About carrying out recalculation of volumes of natuyoralny and otrabotochny forms of a payment for rent of a ground share (share) in monetary).
T. DOBRODIJ, head of department of consideration of addresses of payers of Department of the taxation of individuals of GNA of Ukraine.