Calculation of land tax for individuals is carried out by tax authorities at the location of the land plot based on the data of the State Land Cadastre.

According to Clause 286.5 of Article 286 of the Tax Code, the assessment of tax amounts to natural persons is carried out by the DPS authorities, which issue a tax notice-decision on the payment of tax to the payer by July 1 of the current year.

According to paragraph 287.5 of Article 287 of the Tax Code, tax is paid by natural persons within 60 days from the date of delivery of the notification-decision.

Taxpayers are responsible for the timely and full repayment of the accrued agreed monetary obligation (Article 54.5 of Article 54 of the PKU).

For the purpose of timely crediting of funds when paying tax, pay special attention to the completed payment order in the “payment destination” section. Often, incorrect filling in of the payment document leads to untimely crediting of payments to the budget.

When filling out payment documents, mandatory requisites in the designated payment are the tax payer’s code or passport series (for payers who refused the code), the payer’s last name and initials.

Furthermore, demand cashier operators of banks, post offices to correctly fill in the “Purpose of payment” field and be careful when paying through bank terminals, Internet banking systems, etc.

If this field is not filled in correctly, the amount paid will be accounted for separately as unexplained, and a tax debt may arise in the taxpayer’s integrated card, on which interest and fines will be charged for late payment.

Source: Main Directorate of DPS in Zhytomyr Oblast