In Lutsk legal entity - single tax payer of the third group is exempt from paying land tax for the land
a Legal entity - single tax payer of the third group, which acquired the ownership or use of land and is the owner of non-residential premises (its part) in an apartment building, and a lease of immovable property is the main or one of the activities exempted from the land tax for the land underlying such property subject to the lease of immovable property in accordance with the concluded civil-law agreement because this land that a taxpayer (the lessor) is used exclusively for economic activities. The land use can occur under lease. Exemption from the payment of the rent applicable law provides. Under article 42 of the Land code of Ukraine land plots on which apartment buildings are located, and related buildings, facilities and local area state or municipal property, are granted in permanent use to enterprises, institutions and organizations that manage these homes. Land plots on which apartment buildings are located, and related buildings, constructions and house adjoining territories within the common property of owners of apartments and non-residential premises in the house, handed over free of charge into ownership or permanent use of the apartment owners in the manner prescribed by the Cabinet of Ministers of Ukraine. According to articles 269, 270 of the Tax code of Ukraine payers of land tax are, in particular, land owners and land users, and the objects of taxation are the land plots owned or used. Owner of non-residential premises (its part) in an apartment house shall pay to the budget a tax for the area under such facilities (or their parts) subject to a prorated amount of territory from the date of state registration of property rights to immovable property (§287.8 article 288 of the Code). However, the basis for calculating land tax are the data of the State land cadastre (section 286.1 of Art. 286 Code). Land owners and land users shall pay fees for the land from the date of occurrence of the property right or use of land (paragraph 287.1 article 287 of the Code). Article 4 of the law of Ukraine from July 01, 2004 No. 1952 "On state registration of proprietary rights to immovable property and their encumbrances" provides that subject to state registration the right of ownership, right of permanent use and right to lease (sublease) of land. Payers of the single tax are exempted from duty charges, payment and tax reporting on property tax (land tax), except the land tax for land plots that are not used by single tax payers of the first - third groups for economic activities (PP. 4 clause 297.1 of article 297 of the Code). Consequently, the entity has chosen the simplified taxation system (single tax payer of the third group), the obligation to pay land tax or entitled to exemption from its payment begins from the date of occurrence of the property right or use of land. Given the above, land tax for land plots on which apartment houses are located, and related buildings, structures based on Pro rata share of the territory, shall pay a business entity that has ownership or use of such land. According to article 3 of the Commercial code of Ukraine economic activity is the activity of economic entities in the sphere of social production, aimed at manufacturing and sale of products, performance of works or provision of services of value character that have price certainty. The organization Department of the Lutsk LIGHTS This was reported in Lutsk city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
