The rent can be changed at the request of a party, just in case, if for reasons beyond their control have changed significantly the state of the lease. Previously, in accordance with the second part of Article 21 of the lease the rent could be changed at the request of either party when the prices and tariffs. Sublease Usage fees for subletting real estate and other property of a single individual specific (individual machines, equipment, vehicles, non-residential premises, etc.) is determined in the same manner that the use of rent for such property. CONTROL OF THE LEASED PROPERTY Rent Act added a new Article 32, whereby control over the use of the leased property of the state and municipal forms ownership rests with the following agencies: – the leased property, but another separate individually defined – to bodies carrying out state policy in the rental – rented another individually defined separate property – for those authorized to manage the enterprise, which is the lessor of the property. Bodies that define the state policy in the rental are listed in Part 2 of Article 2 of the profits. These include: – The Cabinet of Ministers of Ukraine and State Property Fund of Ukraine and its regional branches and representative offices – on state property – bodies authorized by the Supreme Soviet of the Autonomous Republic of Crimea, – regarding the property owned by the Autonomous Republic of Crimea – local authorities – with respect to property held in a communal property. Reflection in the accounting requirements of the Act Respecting all leases with respect to registration of contracts of lease of state and municipal property, as well as the implementation of lease transactions, not Remember that these operations are specific and must be properly reflected in the accounting and tax accounting. Consider the example of the order of reflection of such transactions in the accounting and tax accounting.
Example Vocational School (fiscal agency) with the permission of the regional branch of the State Property Fund of September 1, 2004 transferred to self-supporting enterprise in renting the studio space for Business and grinding machine. Landlord and tenant are subject to VAT. The rent is paid monthly. According to the contract of rent the tenant pays to the budget. Chief Controller Inspector KRO and Simferopol Simferopol district: Seminyak YV