Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
Is the reimbursement of utility payments from the tenant included in the income of the legal entity - the payer of the single tax of the third group?
According to Paragraph 2 of Clause 292.1 of Article 292 of the Tax Code of Ukraine (Tax Code of Ukraine), as amended, all types of income received during the tax period in monetary (cash and/or non-cash) form, material or in an intangible form, including the income of representative offices, branches, branches of a legal entity, defined by Clause 292.3 of Article 292 of the Code of Civil Procedure.
The income of the payer of the single tax includes the value of the goods, works, and services received free of charge during the reporting period, defined in Article 292.3. 292 of the Civil Code.
Goods, works, services provided to the payer of the single tax under written donation contracts or other written contracts in accordance with the law are considered received without any form of remuneration or obligation to return them. This also includes goods that are transferred to the payer of the single tax for responsible storage and are subsequently used by him. In addition, outstanding payables for which the statute of limitations has expired are included in the income of a taxpayer of the third group who is also a taxpayer of value added tax for the relevant reporting period.
The income of the payer of the single tax of the third group (legal entities) for the specified reporting period includes the value of goods, services, and works sold during this period. This applies to cases where prepayment was received for such transactions within the terms specified by the PKU for the payment of other taxes and fees. According to Article 283 of the Economic Code of Ukraine dated 16.01.2003 N 436-IV (as amended, hereinafter referred to as GKU), one party (the lessor) transfers the rights of ownership and use of the property under the lease agreement. for economic activity to another party (the lessee) in exchange for a predetermined fee for a certain period.
Regardless of the tenant's economic performance, rent remains a fixed payment to the landlord. The agreed amount of rent may be changed by mutual agreement of the parties or in accordance with the specific circumstances set forth in Article 286 of the Civil Code.
Therefore, the income of the lessor - a legal entity paying the single tax of the third group includes utility payments, which are separately reimbursed by the lessee in accordance with the lease agreement.
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