Law of Ukraine of 03.27.2014, № 1166 - VII "On prevention of financial disaster, and creating the prerequisites for economic growth in Ukraine", amended Article 265 "Tax on immovable property other than land plot" of the Tax Code, in force since 01.04. 2014. In accordance with the Article 265 of the Tax Code, the words " living area " with the words " total area " in the appropriate case , resulting in a changed tax base tax on real property , other than land for legal entities and individuals - owners of residential properties .
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 .
On Determining tax
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.