The Verkhovna Rada during the second reading of the draft Tax Code increased the limit of the area of real estate, which will not be taxed: for apartments from 100 to 120 square meters. meters for residential buildings with 200 square meters. m to 250 sq. m The corresponding norm is contained in the parliament on Thursday adopted 226 votes in the second reading in art. 265 "Real estate tax that is different from the land," the draft Tax Code of Ukraine.
It specifies that the tax base is the total area of residential real estate.
The list of non-taxable objects made: one for residential property belonging to families raising three or more children (including adopted), the hostel, not more than one garden and country house in one of the taxpayer.
According to the document, the tax rate established by village, township or city council in a 1 sq. km. m total area of residential real estate. In particular, for apartments with total area not exceeding 240 square. m and houses no more than 500 square meters. m rates can not exceed 1% of the minimum wage as of January 1 of the year, for apartments with a total area of 240 square meters. meters and houses more than 500 square meters. m - 2,7% of the minimum wage as of January 1 of the year.
In considering this article, the head of the parliamentary committee on tax and customs policy, Vitaly Homutynnik reported on proposals of the committee to move the introduction of this tax in 2012 to over in 2011 to develop a unified register of property and to prescribe rules of administration of the tax.
According to the transitional provisions of the Tax Code, if the final adoption of a draft article. 265 come into force on January 1, 2012
Recall parliament on Oct. 7 supported the first reading of the draft Tax Code, introduced by the Cabinet.