To ensure compliance with the Act so as to change the tax base of tax on real property other than land tax liabilities of taxpayers - legal persons are invited to submit no later than July 30, 2014 ( the deadline for payment of advance payments of tax on immovable property other than land for the II quarter 2014 ) clarifying declaration. At the same time , the declaration specifying the payer has the right to add ons , in accordance with paragraph 2 of Article 46.4 of Article 46 of the Tax Code, which specify that the tax liability is increased to fulfill the requirements of Article 265 of the Tax Code , as amended by the Act .
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In 2014 individuals a tax on real property other than land is calculated for the first base tax ( reporting) period - 2013 and the tax base will be a living area of residential real estate , including their shares as under Article 58 of the Constitution , laws and other normative - legal acts have no retroactive force , except in cases where they mitigate or annul the person liable.
This is stated in the Synthesis tax advice , approved by the Ministry of income and fees from Ukraine 25.04.2014 № 263.