LETTER OF THE STATE TAX SERVICE OF UKRAINE

of November 15, 2012 No. 4967/0/51-12/15-3416

The State Tax Service of Ukraine considered the letter concerning the taxation the transaction value added tax on compensation for expenses on content of the house adjoining territory (compensation of payment of the land tax) to the lessor from 01.11.2008 on the complete accounting period of 2012 according to provisions of the lease of the non-residential premise and reports the following.

The land tax - obligatory payment which is levied from owners of the parcels of land and land shares (shares), and also permanent land users (subitem 14.1.72 of Item 14.1 of article 14 of the Tax Code of Ukraine (further - the Code)).

According to Articles 269, 270 Codes taxpayers are owners of the parcels of land, land shares (shares) and land users, and the taxation objects - the parcels of land which are in property or use, and also land shares (shares) which are in property (article 270 of the Code).

By the subitem "b" of Item 185.1 of article 185 of the Code it is determined that the taxation object the value added tax are transactions of taxpayers on delivery of services which place of delivery is located on customs area of Ukraine, according to article 186 of this Code.

According to subitem 14.1.185 of Item 14.1 of article 14 of the Code delivery of services - any transaction which is not delivery of goods, or other transaction on transfer of the right to objects of intellectual property right and other intangible assets or provision of other property rights concerning such objects of intellectual property right, and also provision of services which are consumed in the course of making of certain action or carrying out certain activities.

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