Land tax: rules of payment and benefits

21.02.2018 00:15
Articles about real estate | Land tax: rules of payment and benefits The list of mandatory and most costly payments in Ukraine include land tax. But who and how much you need to pay, do not understand yet. The most important thing to be guided by is Article 206 of the Land Code, which defines key points for land plots, shares, shares, and land users.

Annually, all taxpayers, without taking into account individuals before January 1, independently calculate the amount and file a declaration no later than February 20. To do this, there is a specially established form, broken into shares and periods. All financial transactions are carried out in the fiscal body at the location of the land plot.

Related article: Privatization of land in Crimea decided to make it shorter

Who pays?

Owners of land shares (units), owners of land plots, tenants of land plots of state property (including permanent ones).

These categories do not include entrepreneurs who pay a "single tax", economic grounds from the exclusion zone or compulsory resettlement and enhanced radioecological control, chemically polluted territories, common road road facilities; lands of cemeteries, crematoria and columbariums; land on which diplomatic missions are located.

Rules for individuals

Make payment no later than 60 days after receiving a notification from the fiscal service. If you did not receive it, contact the tax inspector at the location of the land plot to not receive a penalty next month (10% of the amount, more than 30 days - 20%).

Tax rate and preferential categories

It is established by local councils, contains a normative monetary estimate, which should not exceed three percent of their normative monetary estimate.

The list of beneficiaries include:

disabled first and second group;
Persons who raise three or more children under the age of 18;
pensioners (by age), veterans of war and persons covered by the Law of Ukraine "On the Status of War Veterans, Guarantees for Their Social Protection";
affected by the Chernobyl disaster.

Changes in 2018 year From the beginning of January, preferential categories have been officially canceled restrictions on the receipt of sites, whereas previously it was possible to get only one plot for each species.

For example, for mining companies - 25% of the tax amount. They also canceled the responsibility for non-payment in the event that no notification was received on time.

Earlier it was reported that in Kiev they sell land for the construction of warehouses.
Content tags: land
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