Physical persons can circumvent the estate tax

The lawyer argues that individuals in Ukraine will be able to avoid its obligations under the property tax.

After the introduction of the real estate tax, scheduled for July 1, 2012, from individuals is a legitimate opportunity to avoid liability for its payment. This was reported LigaBusinessInform Julia Yashenkova, Senior Attorney International Law Group AstapovLawyers.

Under the existing provisions of the Tax Code of Ukraine in the calculation of property tax taxable individuals living area is reduced by 120 square meters. m for apartments and 250 square meters. m for a house. Thus, each owner for tax purposes may reduce the size of your living space, for example, issued the house living area of ​​750 square meters. m for themselves and two children. Thus, you can save your own budget by 14 UAH 485.50., Says the lawyer.

"Also note that the tax is paid on the basis of just living, and not the total area of ​​residential real estate. This means that the walk-in closets, pantries and other non-residential premises are not considered in calculating the amount of tax. That is, the" bona fide "citizens, managed to "negotiate" with the responsible officer will be able to reduce the area of ​​residential buildings in the inventory object "- emphasizes Julia Yashenkova.

The real estate tax paid to the local budget of the place of registration of the residential real estate. The tax is calculated at a rate of 1% of the minimum wage as of January 1 of the year for the 1st quarter. m of living space for the flats area of ​​240 square meters. m and residential area of ​​500 square meters. m. In this case, if the area exceeds 240 sq ft apartment and the area of ​​a dwelling house - 500 square meters. m, the tax rate is 2.7%.

Accrual of tax for individuals by the tax authorities on the basis of the State Register of real rights on real estate. At the same individuals to pay accrued taxes within 60 days of receipt of notice of tax solutions (and the relevant details for the payment).

For nonpayment of tax by individuals provides penalties in the amount of 10% of the tax (or underestimation of the amount) for delay of up to 30 days and 20% - for delay beyond 30 days.
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