Land fee is a mandatory payment as part of property tax, which is paid in the form of land tax or rent for land plots of state and communal property, according to the definition provided in paragraph 14.1.147 clause 14.1 of Art. 14 of the Tax Code of Ukraine.

According to Art. 269 ​​of the Code, land tax payers are owners of land plots, land shares (shares) and land users. The object of taxation with land tax in accordance with the provisions of Art. 270 of the Code are land plots that are owned or used and land shares (shares) that are owned. The basis for calculating the land tax is the data of the State Land Cadastre (clause 286.1 of article 286 of the Code).

According to clause 287.1 of Art. 287 of the Code, land owners and land users pay a fee for the land from the day the right of ownership or the right to use the land plot arises. In case of termination of the right of ownership or the right to use a land plot, the land fee is paid for the actual period of ownership or use of the land in the current year.

At the same time, we bring to the attention of landowners and land users that the actual users of land plots are required to issue documents for the right to use such plots in accordance with the procedure and time limits in accordance with current legislation.

Using land plots without proper registration of rights is a violation of the norms of land legislation.

The local self-government body, guided by the norms of Art. 377 of the Civil Code of Ukraine, Art. Art. 120, 125, 126 and 206 of the Land Code of Ukraine, may raise the issue of compensation for damage caused (Articles 1166, 1167 of the Civil Code of Ukraine) by land users (legal entities and individuals) who use land plots without properly executed documents for the right to use land plots, in the form of unpaid rent for land plots of state or communal ownership.

Source: www.visnuk.com.ua