The State Tax Service has identified one of the most common mistakes made by taxpayers when completing their land tax returns

The State Tax Service has identified one of the most common errors made by taxpayers when completing their land tax returns (land tax and/or rent for state- or municipally-owned land plots) (hereinafter – the Return), namely: incorrect declaration of the land plot area.

Please note that the Declaration must be completed in accordance with the notes contained in the Declaration form itself, which was approved by Order of the Ministry of Finance No. 560 of 16 June 2015 (as amended by Order of the Ministry of Finance No. 83 of 18 February 2022).

Thus, in column 11 of Section I of the Declaration, the area of the land plot must be stated in hectares (to four decimal places; note: 1 hectare = 10,000 sq m) if the land plot is located outside a settlement, and in column 12 of Section I of the Declaration – in square metres (to two decimal places) if the land plot is located within a settlement. Columns 13 and 14 of Section II of the Declaration must be completed in the same way.

However, for a single cadastral number, it is not permitted to enter land area figures simultaneously in columns 11 and 12 of Section I and columns 13 and 14 of Section II of the Declaration.

Source: “Debit-Credit”