Rent of the land lots of nonagricultural appointment

The explanation about need of the conclusion of the lease contract on the land lots used by the enterprise under economic structures, with local councils and rent payments is drawn.

The enterprise is the payer of FSN. Except agricultural holdings the enterprise uses lands under economic structures (repair shops, zernosklady, silosoxranilishha). Local council insists on the conclusion of the lease contract with it on such land lots and rent payment. Whether such requirement is lawful?

Yes, the requirement is lawful.

According to Art. 125 of ZK it is forbidden to start an ispolyyozovaniye of the land lot to:

• establishments of its borders in nature (on mestnos­ti);

• obtaining the document certifying the right to it;

• state registration of such site.

In this regard the enterprise using a zemelyyony site on which economic constructions are located, should legalize properly such use, namely – to conclude and zare­gistrirovat the lease contract of this land lot according to the Law on a ground lease.

One of essential provisions of the lease of the earth is rent introduction for using the land lot (Art. 15 and 21 Law about aren­de lands). The duty of its payment arises at an arenyodator on the basis of the lease contract of the land lot.

Payers of FSN are released from payment of a number of taxes and fees (obligatory payments) including a payment (tax) for the earth (Art. 1 of the Law on FSN), and respectively for them suspended a deyyostviye of the Law on a payment for the earth.

Action of the Law on a ground lease for platelshhi­kov isn’t suspended by FSN.

Therefore, the enterprise isn’t released from a duty to pay a rent for a zemelyyony site on which economic constructions are located, and should bring it according to the lease contract.

List of documents

1. ZK – the Land code of Ukraine from 25.10.01 of No. 2768-III.

2. The law on FSN – the Law of Ukraine from 17.12.98 of No. 320-XIV About the fixed agricultural tax.

3. The law on a ground lease – the Law of Ukraine from 06.10.98 of No. 161 – XIV About a ground lease in edition of the Law of Ukraine from 02.10.03 of No. 1211 – IV.

4. The law on a payment for the earth – the Law of Ukraine from 03.07.92 of No. 2535-XII About a payment for the earth in edition of the Law of Ukraine from 19.09.96 of No. 378/96-BP.

Century VASILENKO, lawyer of Balans-Klub firm.

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