INFORMATION LETTER OF THE SUPREME ECONOMIC COURT OF UKRAINE

of September 23, 2009 No. 01-8/525

About some questions of payment by the state fee of claims of bodies of local and regional self-government of duty to make changes to lease agreements of the parcels of land

Due to the origin in court practice of question of whether bodies of local and regional self-government are exempted from payment of the state fee in case of their appeal to economic courts with claims for duty to make changes to lease agreements of the parcels of land regarding determination of the amount of the rent the Supreme Economic Court of Ukraine made in State Tax Administration the corresponding inquiry.

The State Tax Administration of Ukraine the letter N 11271/5/17-0316 reported of 18.09.2009 the following:

"According to the Law of Ukraine of June 25, 1991 N 1251-XII "About system of the taxation with changes and amendments the state fee belongs to nation-wide taxes and fees (obligatory payments).

Collection of the state fee in Ukraine is regulated by the Decree of the Cabinet of Ministers of Ukraine of January 21, 1993 N 7-93 "About the state fee" with changes and amendments (further the Decree).

By article 1 of the Decree it is determined that payers of the state fee in the territory of Ukraine are physical persons and legal entities for making in their interests of actions and issue of documents which have legal value, the bodies authorized on that.

The list of names of documents and actions for which the state fee is paid is provided in Article 2, and the size of rates of the state fee - in article 3 of the Decree.

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