During the 1st quarter of 2020 from the total amount transferred to the state budget, the taxpayers of Odessa region paid 6.9 million UAH of the rent, of which: 3.3 million UAH of the rent for the special use of water; 2.4 million UAH of the subsoil rental fee; 1.2 million UAH of the rent for the use of radio frequency resource of Ukraine.
Local budgets of Odessa region received 4.4 million UAH of the rent during the 1st quarter of 2020. In the total amount of payment the rent for special use of water is 2.7 million UAH; subsoil rental fee – 1.1 million UAH; rent for the special use forest resources – 0.4 million UAH.
It should be reminded that the taxpayers of rent for the special use are: primary water users – entities, regardless of ownership: legal entities, their departments, offices, representative offices, other separate divisions without legal entity formation, permanent representative offices of non-residents, as well as individuals - entrepreneurs who use and / or transfer to the secondary water users the water obtained by abstraction of water from water bodies; business entities regardless of ownership: legal entities, their departments, offices, representative offices, other separate divisions without the formation of the legal entity, permanent representative offices of non-residents, as well as individuals - entrepreneurs who use water for the needs of hydropower, water transport and fisheries.
Taxpayers of the rent for the use of mineral resources for extraction of minerals are business entities, including citizens of Ukraine, foreigners and stateless individuals, registered under the law as entrepreneurs who have acquired the rights to use the object (area) of mineral resources on the basis of special permits for the subsoil use (hereinafter referred to as a special permit) within specific subsoil areas for the purpose of carrying out economic activities for extraction of minerals, including during geological exploration (or geological exploration with further industrial development) within the objects (plots) specified in such special permits.
Taxpayers of the rent for the use of radio frequency resource of Ukraine are the general users of the radio frequency resource of Ukraine, defined by the legislation on the radio frequency resource, which is granted the right to use the radio frequency resource of Ukraine within the allocated part of the bands of common radio frequencies on the basis of: licenses for the use of radio frequency resource of Ukraine; broadcasting licenses and licenses for the operation of a radio electronic device and a radiation device; authorization to operate a radio electronic device and a radiation device obtained on the basis of a contract with the broadcasting license holder; authorizations for the operation of a radio electronic device and a radiation device.
Taxpayers of the rent for the use of forest resources are forest users – legal entities, their departments, offices, other separate subdivisions that do not have the status of legal entity, permanent representative offices of non-residents who receive income from sources of their origin from Ukraine or perform agent (representative) functions in relation to such non-residents or their founders, individuals (except individuals who have the right to use the forest resources in accordance with forest law free of charge without special permission), as well as individuals - entrepreneurs who carry out special use of forest resources on the basis of a special permit (logging or forest ticket) or in accordance with the terms of the contract of long-term temporary use of forests.
