Kamensky tax service , despite the law, reduced the debt of the company, which is located in Elizavetovka. Now the amount is reduced from 4 million UAH to 765.4807 thousand UAH.
It was reported by the chairman of Elizavetovka, Maxim Golosnoy.
about debt Ecomarket Plus for rent.
According to the Letter of Dneprodzerzhinsky OGNI GU DFS in the Dnipropetrovsk region dated 09/20/2016, №14853 / 04-33 / 10 – as of 09/21/2016, Ekomarket Plus LLC has a debt for land rent in favor of the local budget since August 30, 2013.
According to the Inspection Act No. 10047-04 of 03/05/2017, Kamensko OGNI (Petrikovsky Branch) of the company “Ecomarket Plus” LLC – it is indicated that LLC “Ecomarket Plus” was not paid from 01/01/2015 until the verification moment – 01.04.2017 any payment. During this period, the amount of debt assessed is 46,426.29 UAH. At the time of the check, the total debt for the rural budget is 478,042.80 UAH, and an additional 47,908.25 UAH of unpaid fines from previous periods.
The lease agreement for a land plot of 68.9 hectares for residential and public building for a period of 49 years, that is, until December 31, 2057, was concluded between ELIZAVETOVSKY village council and the defendant, Ecomarket Plus LLC on March 20, 2008
In accordance with the Agreement of November 20, 2013 on the changes and additions of the land lease agreement of March 20, 2008, the second paragraph of the Agreement was changed – the land plot already has an area of 61.0665 hectares leased to LLC Ecomarket Plus.
Since 2013, a new regulatory and monetary assessment of land in the territory of Elizavetovka village has come into effect.
According to the norms of the Tax Code of Ukraine:
289.1. To determine the amount of tax and rent, the normative monetary valuation of land plots is used.
According to part 1 of Article 632 of the Civil Code of Ukraine, the price in the contract is determined by agreement of the parties. In cases determined by law, prices (tariffs, rates, etc.) are established or regulated by the authorized bodies of state power or local self-government bodies.
In this way, the normative monetary valuation of land is the basis for determining the amount of rent. In turn, a change in the regulatory monetary value of a land plot is the basis for revising the rent amount.
According to the extract from the technical documentation of the regulatory monetary valuation of the land – the average value of the land of the settlement is 33.4 UAH m2.
From the beginning of 2013 on November 20, 2013, Ekomarket Plus LLC rented a land plot of 645,162 m2.
During 2013, the coefficient of indexation of the regulatory monetary assessment was “1”. Thus, the regulatory and monetary assessment of the land was:
645162 m2 x 33.4 UAH m2 = 21548410.8 UAH
According to the norms of the Tax Code of Ukraine, the minimum amount of rent is set at 3% of the regulatory and monetary valuation of the land plot.
Clause 9 of the Lease Agreement for the land plot, established the size of the annual rent in the amount of 3% of the regulatory and monetary valuation of the land plot.
This means that in the period September – November 2013 the rent should be:
21548410.8 UAH x 3% = 646452.324 / (Annual – 12 months.)
646452.324 / 12 months = 53871,027 UAH. (Monthly)
53871,027 UAH. x 3 months = 161613,081 UAH. (For the period September – November 2013).
From 11/20/2013 to the present day, Ekomarket Plus LLC leases a land plot of 610,665 m2.
The regulatory monetary value during December 2013 was:
610665 m2 x 33.4 UAH = 20396211 UAH.
The amount of rent for one month – December 2013 should be:
610665 m2 x 33.4 UAH m2 x 3% / 12 x 1 = 50990.5275 UAH
During 2014, the indexation factor of the monetary standard for 2013 was applied, which amounted to “1”. Thus, the regulatory and monetary assessment of the land during 2014 was:
610665 m2 x 33.4 UAH = 20396211 UAH.
The annual rent for 2014 was:
20396211 UAH x 3% = 611886.33 UAH.
During 2015, the indexation coefficient of the regulatory and monetary assessment for 2014 and 2013 was used, which amounted to “1”, “1.249”, respectively. Thus, the regulatory and monetary assessment of the land during 2015 was:
610665 m2 х 33.4 UAH x 1.249 (coefficient) = 20396211 UAH x 1,249 (coefficient) = +25474867,539 UAH.
Annual rents in 2015 amounted to:
+25474867,539 UAH x 3% = +764246.02617 UAH
During 2016, the indexation factor of the monetary standard for 2013, 2014 and 2015 was applied, which was 1, 1,249, 1,433, respectively. Thus, the regulatory and monetary assessment of the land during the year 2016 was:
610665 m2 x 33.4 UAH x 1.249 x 1.433 (coefficient) = 20396211 UAH х 1,249 x 1,433 (coefficient) = +36505485.183387 UAH
The annual rent for 2016 was:
+36505485.183387 UAH x 3% = 1095164,56 UAH.
During 2017, the indexation factor of the monetary standard for 2013, 2014, 2015 and 2016 was applied, which were “1”, “1.249”, “1.433” and “1.06”, respectively. According to the extract from the technical documentation on the regulatory monetary valuation of the land plot – the regulatory monetary valuation of the land plot in 2017 was:
The rent for the period January – September 2017 was:
38112545,56 UAH. x 3% / 12 x 9 months = 857532,2751 UAH.
If we take into account all the nuances, then it turns out that the total amount of rent for the period 2013 – 2017 is:
period: September – November 2013 = 161613.01 UAH
December 2013 = 50990.53 UAH
for 2014 = 611886.33 UAH.
for 2015 = 764246.03 UAH
for 2016 = 1095164,56 UAH
for the period: January – September 2017 = 857532.28 UAH.
Total: 3541432,74 UAH.
And this is a debt for only one leased plot, which is used under the Contract of March 20, 2008!
At the same time, ELIZAVETOVSKIY Rural Council signed with Ekomarket Plus LLC another agreement dated May 16, 2008, on the lease of a land plot of 10.4221 ha for recreational purposes (creation of a park zone). This contract is concluded for 49 years, until December 31, 2057.
According to approximate estimates, the debt of Ekomarket Plus LLC on the rent for the specified land plot is additional:
In general, the rent arrears of LLC Ekomarket Plus to Elizavetovka village budget is more than 4 million UAH.
However, the tax authorities do not consider it necessary to comply with the rule of paragraph 289.1. Of the Tax Code of Ukraine, regarding the obligation to use a regulatory – monetary assessment of land plots to determine the amount of land rent, and also take into account the debt – up to 478 042.80 UAH. It should be noted that according to data site – the debt of Ekomarket Plus LLC amounts to 765.4807 UAH.