In Vinnytsia land users to rent on

After making changes in standard-setting framework, which became effective on January 1, 2015, taxpayers in a number of issues concerning the land tax. In particular, land users are interested in what amount to pay rent for the land use of state and municipal property. So, with nryvodu of sub-paragraph 288.5.1 of the Tax Code of Ukraine on rents expressed the legal position of the Supreme Court of Ukraine (SCU) in the order of 02.12.2014r. 21-274a14. In that document stipulates that with effect TCU annual lease payments for land state and municipal property, subject totransferred to the budget must meet the requirements of subparagraph 288.5.1 Article 288, paragraph 288.5 CLE and justify a set amount of rent. Thus, based on the principle of priority rules TCU over norms of other instruments in case of contradiction (subparagraph 5.2 of Article 5 TCU), the time of entering into such an agreement appropriate mediaMr. lease payments in any case not be less than the prescribed subparagraph 288.5.1 Article 288, paragraph 288.5 CLE. Reference to announce that the aforementioned materials on rent spelled out in the Letter of DFS Ukraine 03.02.2015r. Number 3340/7 / 99-99-10-02-02-17 and the decision of the Supreme Court of Ukraine 02.12.2014r. 21-274a14. Department comunikatsiy Main Department of DFS in Vinnitsa region This was reported in the Vinnytsia Regional State Administration