TNAU letter About a rent for the earth from 29.03.2006 of No. 2918/15-0616 is presented.
1. Concept a rent for the earth.
The rent for the earth – is the payment, which tenant brings to the lessor for using the land lot. Calculation of the size of a rent for the earth osushhestvlyaetsya taking into account inflation indexes (if another isn’t provided by the lease contract).
Rent with the indication of its size, an indekyosatsiya, forms of payment, terms, an order of its introduction and revision, responsibility for its failure to pay yavlyaetsya one of essential provisions of the lease of the earth.
2. A rent for the earth in 2006.
If by the contract it is defined that the size of an arendyony payment for the earth is established at level of a zemelyyony tax, follows:
– to consider, whether the order a vychisleyoniya of the sum of the land tax in 2005 in a sravneyoniya with previous years, since a year changed, in the koyotory the contract on rent zemelnogo a site was signed,
– to consider, whether changes to the contract were made. The size of a rent for the land lots,
established in the contract at level of the sum of a zeyomelny tax which should be paid by the legal entity in 2006, will depend from:
– years of imprisonment of the contract,
– factors of indexation of rates zemelnogo a tax (in case the monetary assessment of lands of the settlement isn’t established)
or
– indexations of a standard monetary assessment (if the monetary assessment of lands of the settlement is established).
GNAU letter About a rent for the earth from 29.03.2006 of No. 2918/6/15-0616.