State Tax Administration has determined the tax rate on land outside the settlements, amounting to 1% of their regulatory monetary valuation. This is stated in an official letter agencies "On considering the application. " According to the findings of STA, the land tax rate depends on the location of the land, namely within the village or outside it, according to analysts LІGA: LAW.
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.
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.