DFS Bukovina recalls that the lease provides for payment of property tax.
In the fiscal authorities are aware that many Bukovinians lease housing and other personal property that is currently not used - additional, and sometimes the main source of income. It may be, as a room in an apartment so she and private apartment, garage, country house, and so on.
According to the Tax Code of Ukraine pp.170.1 in calculating the income of an individual from providing its lease of real estate must take into account the rent specified in the lease agreement, which shall be not less than the minimum amount of rental payment for full or partial month lease.
The minimum amount of the lease payment is determined by the method of determining the minimum lease payments for real estate individuals, approved by the Cabinet on 29.12.2010. ¹ 1253, based on the minimum cost of monthly rent per square meter total area of the estate subject its location, and other functional and qualitative indicators set by governments village, the place in which territory it is located.
According to the decision of the executive committee of the Chernivtsi City Council 09.12.14r. rates approved minimum cost of monthly rent per square meter total area of real estate without value added tax in the following amounts.
Thus, the rental of real estate private individuals for non-commercial activities, for living individuals, the minimum monthly cost per square meter - 5, 36 UAH .; for production - 10.72 USD. If the lease property for commercial activities minimum price per month per square meter - 16.08 USD.
Tax Bukovinians point out that the tax be actually received the amounts for rental property, but not below the minimum value.
In addition, the landlord, who rents an apartment to individuals and not the employer, on a quarterly basis within 40 days to charge off and pay the tax on personal income to the budget. For example, if the monthly income is less than USD 12.180, it is necessary to pay 15%, all above - 20% of the income.