LAND TAX

According to paragraphs 14.1.72 item 14.1 of Art. 14 of the Tax Code, a land tax is a compulsory payment made by land owners and landowners (shareholders) as well as permanent land users.

In this case, the subject of taxation is land that is owned or used permanently. The basis of taxation of land tax is:
- normative monetary valuation of land plots, taking into account indexation coefficient - for lands whose normative monetary valuation is carried out;
- area of ​​land plots whose regulatory monetary assessment has not been carried out.
According to Art. 797 of the Civil Code, the fee paid by the tenant of the building or other capital construction (their separate part) consists of the payment for the use of the land.
It follows that landlords who own land or permanent land users are taxpayers of the land budget. However, under the lease, the tenants of the premises may pay the landlords of these premises an additional fee for the use of the premises for the use of the land.
For persons exempted from this tax, it is necessary to refer to item 281.1 of Art. 281 of the Tax Code of Ukraine, which states that the following are exempted from the payment of land tax:
- disabled people of groups I and II;
- individuals who bring up three or more children under the age of 18;
- pensioners (by age);
- war veterans and persons covered by Law of Ukraine No. 3551-XII;
- natural persons, recognized by the law, persons who have suffered as a result of the Chornobyl disaster.
According to paragraph 281.2 of Art. 281 of the Tax Code of exemption from taxation for land, provided for the corresponding category of individuals under item 281.1 of this article, applies to one land plot for each use within the boundary norms:
- for the management of a personal peasant farm - no more than 2 ha;
- for the construction and maintenance of a dwelling house, farm buildings and structures (personal plot): in villages - not more than 0.25 hectares, in settlements - not more than 0.15 hectares, in cities - not more than 0.10 hectares;
- for individual cottage construction - no more than 0.10 ha;
- for the construction of individual garages - not more than 0.01 ha;
- for gardening - no more than 0.12 hectares.
The basis for the calculation of the land tax is the data of the state land cadastre.
The executive authorities on land resources, at the request of the relevant DFS body at the location of the land plot, provide the information necessary for the calculation and payment of land, in accordance with the procedure established by the Cabinet of Ministers of Ukraine.
The calculation of tax amounts by individuals is made by the State Tax Administration bodies, which send to the payer before July 1 of the current year the tax notification-decision on payment of tax according to the form established in accordance with Art. 58 of the Code of Ukraine.
In the case of transfer of ownership of land from one owner to another during the calendar year, the tax is paid by the previous owner for the period from January 1 of the current year to the beginning of the month in which he lost the ownership of the said land, and the new owner - from the month , in which the new owner had ownership.
In the case of transfer of ownership of land from one owner to another during the calendar year, the DFS body sends a tax notification decision to the new owner after receiving information about the transfer of ownership.
According to paragraphs. 287.5 Art. 287 of the Tax Code of Ukraine the tax on individuals is paid within 60 days from the date of delivery of the tax notification-decision.
In case of discrepancies between the data of the controlling bodies and the data of the taxpayer, such payer should contact the controlling body at the location of the land plot with the originals of the relevant documents, including documents on the ownership right, use the privilege for carrying out verification of data on:
- the size of the land plot owned and / or used by the taxpayer;
- the right to use tax relief;
- the size of the tax rate;
- accrued tax amount.
The controlling body at the location of the land plot within ten working days recalculates the amount of tax and sends (hands) to him a new tax notification-decision. The previous tax notification decision is considered canceled.