{"id":251902,"date":"2024-08-15T17:55:16","date_gmt":"2024-08-15T17:55:16","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/do-iakoi-daty-iurydychna-osoba-povynna-splachuvaty-zemelnyi-podatok-u-razi-vidchuzhennia-neiu-protiahom-roku-zemelnoi-dilianky-iaka-perebuvala-u-ii-vlasnosti-en\/04\/2026\/"},"modified":"2026-04-27T10:19:02","modified_gmt":"2026-04-27T10:19:02","slug":"do-iakoi-daty-iurydychna-osoba-povynna-splachuvaty-zemelnyi-podatok-u-razi-vidchuzhennia-neiu-protiahom-roku-zemelnoi-dilianky-iaka-perebuvala-u-ii-vlasnosti-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/do-iakoi-daty-iurydychna-osoba-povynna-splachuvaty-zemelnyi-podatok-u-razi-vidchuzhennia-neiu-protiahom-roku-zemelnoi-dilianky-iaka-perebuvala-u-ii-vlasnosti-en\/08\/2024\/","title":{"rendered":"By what date must a legal entity pay land tax if, during the course of the year, it disposes of a plot of land that was in its ownership?"},"content":{"rendered":"<p style=\"margin: 0cm; font-size: 12pt; font-family: 'Times New Roman', serif; color: #000000; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 11pt; line-height: 22px; font-family: Arial, sans-serif; border: 1pt none windowtext; padding: 0cm;\">The Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast reports that, in accordance with paragraph 286.1 of Article 286 of the Tax Code of Ukraine, the basis for calculating land tax is: data from the State Land Cadastre; data from the State Register of Real Rights to Immovable Property; data from state acts certifying the right of ownership or the right of permanent use of a land plot (state land deeds); data from certificates of entitlement to land shares (parcels); decisions of the local self-government body on the allocation of land plots in kind (on site) to owners of land shares (parcels); data from other title-establishing documents certifying the right of ownership or the right to use a land plot, the right to land shares (parcels); data from the List of territories where hostilities are (were) taking place or which are temporarily occupied by the Russian Federation, as determined in accordance with the procedure established by the Cabinet of Ministers of Ukraine.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; font-size: 12pt; font-family: 'Times New Roman', serif; color: #000000; text-indent: 35.45pt; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 11pt; line-height: 22px; font-family: Arial, sans-serif; border: 1pt none windowtext; padding: 0cm;\">In accordance with paragraph 287.1 of Article 287 of the Tax Code of Ukraine, land owners and land users shall pay land tax from the date on which the right of ownership or the right to use a land plot arises.\u00a0<\/span><\/p>\n<p style=\"margin: 0cm; font-size: 12pt; font-family: 'Times New Roman', serif; color: #000000; text-indent: 35.45pt; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 11pt; line-height: 22px; font-family: Arial, sans-serif; border: 1pt none windowtext; padding: 0cm;\">In the event of termination of the right of ownership or the right to use a land plot, land tax is payable for the actual period during which the land was owned or used in the current year.<\/span><\/p>\n<p style=\"margin: 0cm; font-size: 12pt; font-family: 'Times New Roman', serif; color: #000000; text-indent: 35.45pt; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 11pt; line-height: 22px; font-family: Arial, sans-serif; border: 1pt none windowtext; padding: 0cm;\">Article 126 of the Land Code of Ukraine of 25 October 2001 No. 2768-III, as amended and supplemented, establishes that the official recognition and confirmation by the state of the fact of the acquisition or termination of the relevant right is the state registration of rights in rem to immovable property and encumbrances thereon in accordance with the Law of Ukraine of 1 July 2004 No. 1952-IV \u2018On State Registration of Real Rights to Immovable Property and Encumbrances Thereon\u2019.<\/span><\/p>\n<p style=\"margin: 0cm; font-size: 12pt; font-family: 'Times New Roman', serif; color: #000000; text-indent: 35.45pt; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 11pt; line-height: 22px; font-family: Arial, sans-serif; border: 1pt none windowtext; padding: 0cm;\">In the event of a transfer of ownership of a land plot or a right to a land share (parcel) from one owner \u2013 a legal entity or natural person \u2013 to another during a calendar year, the tax is payable by the previous owner for the period from 1 January of that year until the start of the month in which their ownership of the said land plot ceased, and by the new owner \u2013 from the month in which they acquired ownership (third paragraph of Article 286.5 of the Tax Code of Ukraine).<\/span><\/p>\n<p style=\"margin: 0cm; font-size: 12pt; font-family: 'Times New Roman', serif; color: #000000; text-indent: 35.45pt; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 11pt; line-height: 22px; font-family: Arial, sans-serif; border: 1pt none windowtext; padding: 0cm;\">Since paragraph 286.5 of Article 286 of the Tax Code establishes a monthly obligation to fulfil tax liabilities for land tax for the period during which the plot or share (parcel) is owned and contains a clarification stating that tax liabilities for land tax are fulfilled by the \u2018new owner \u2013 from the month in which they acquired ownership rights\u201d, when determining the date of termination of tax liabilities for land tax, a legal entity must be guided by the provisions of paragraph 287.1 of Article 287 of the Tax Code of Ukraine regarding the payment of land tax for the actual period during which the land plot was in its ownership in the current year.<\/span><span lang=\"UK\" style=\"font-size: 11pt; line-height: 22px; font-family: Arial, sans-serif;\">\u00a0<span style=\"border: 1pt none windowtext; padding: 0cm;\">\u00a0 \u00a0 \u00a0\u00a0<\/p>\n<p><\/span><\/span><\/p>\n<p style=\"margin: 0cm; font-size: 12pt; font-family: 'Times New Roman', serif; color: #000000; text-indent: 35.45pt; line-height: 24px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;\"><span lang=\"UK\" style=\"font-size: 11pt; line-height: 22px; font-family: Arial, sans-serif; border: 1pt none windowtext; padding: 0cm;\">Thus, in the event of a legal entity disposing of a land plot that was in its ownership during the year, land tax is payable for the actual period during which the land plot was owned by such entity \u2013 up to the date of registration of the termination of the legal entity\u2019s real right to the land plot in the State Register of Real Rights to Immovable Property in accordance with Law No. 1952.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0cm; font-size: 11pt; font-family: Calibri, sans-serif; line-height: 22px; color: #000000; text-indent: 35.45pt;\"><span lang=\"UK\" style=\"font-family: Arial, sans-serif;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin: 0cm; font-size: 11pt; font-family: Calibri, sans-serif; line-height: 22px; color: #000000; text-indent: 35.45pt;\"><span lang=\"UK\" style=\"font-family: Arial, sans-serif;\">Source<\/span><span lang=\"RU\" style=\"font-family: Arial, sans-serif;\">:<\/span> <span lang=\"UK\" style=\"font-family: Arial, sans-serif; border: 1pt none windowtext; padding: 0cm;\">Main Directorate of the State Tax Service in Ivano-Frankivsk Region<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Main Directorate of the State Tax Service in Ivano-Frankivsk Oblast reports that, in accordance with paragraph 286.1 of Article 286 of the Tax Code of Ukraine, the basis for calculating land tax is: data from the State Land Cadastre; data from the State Register of Real Rights to Immovable Property; data from state acts [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-251902","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>By what date must a legal entity pay land tax if, during the 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