To calculate the amount of land tax for 2011 must obtain a certificate of normative monetary evaluation of land owned, the press service of the Odessa City Council.
"The solution of Odessa City Council approved the technical documentation for regulatory monetary evaluation of land the city of Odessa. Said normative monetary valuation of land was put into effect from 1.1.2011, the K 1 February this year the owners of land served the appropriate authority of the State Tax Service of the location of the land tax returns for the current year "- said in a press service, wrote Building.
According to Article 286.2. Tax Code, taxpayers pay for the land (legal entity) independently calculate the amount of land tax annually as at 1 January and 1 February this year, serves the appropriate authority of the State Tax Service of the location of the land tax returns for the current year.
To determine the tax rates and rents used regulatory and monetary valuation of the land (Article 289.1. Of the Tax Code).
Recall normative monetary valuation of land the city of Odessa has been commissioned by the Odessa City Council Ukrainian State Institute of Urban Design "Giprograd" in late 1999, the decision of the Odessa City Council from 09.12.1999 years № 438-XXIII «The monetary valuation of land in Odessa was approved and put into effect from 01.01.2000 year.