Payment for land is determined by the monetary value of land and will be charged as a land tax or rent specified in the letter. Accordingly, owners and users, but tenants have to pay land tax because of the rented plots will be charged rent, experts explain.
Related article: Legislative clarify the definitions of residential and common areaThe basis for calculating land tax are the data of land cadastre, tax specialists say. Gardening Association independently calculate the amount of tax liability for land tax in the manner and at rates specified by the Tax Code.
Recall STA explained the procedure for granting of state tax service of written tax advice under Articles 52 and 53 of the Tax Code of Ukraine. It is noted that the tax advice - it's free assistance of a particular STS taxpayer for the practical application of specific rules of normative-legal acts concerning taxes.