The Verkhovna Rada has registered the draft law "On Amendments to the Tax Code of Ukraine on the Specifics of Collecting Land Tax and Rent for Permanently Used Land Plots" No. 6291 on establishing the specifics of collecting payments for land in relation to state and communal land plots leased by entities the right to permanent use of land plots.

The explanatory note notes that this draft Law proposes the establishment of a rule according to which the rent for land plots of state, communal ownership, leased by subjects of the right to permanent use of land plots, is not an integral part of the payment for land.

As stated in the documents, the draft law was developed to implement the provisions of the draft Law of Ukraine "On Amendments to the Land Code of Ukraine and Other Legislative Acts on Expanding the Rights of Permanent Users of Land Plots", which provides:

• granting the right to certain subjects of the right of permanent use of agricultural land and land plots of agricultural land belonging to defense lands, to lease land plots for growing agricultural products;
• establishment of a procedure for re-registration of existing permanent use rights to other property rights, according to which individuals and legal entities of private law will have the right to re-register the permanent use right, received by them before the entry into force of the Land Code of Ukraine, to the right to lease for a period of 50 years or to buy out land plots.

AgroPolit