{"id":252020,"date":"2023-08-11T08:37:33","date_gmt":"2023-08-11T08:37:33","guid":{"rendered":"https:\/\/agrochamber.lviv.ua\/derzhavna-podatkova-sluzhba-ukrainy-en\/04\/2026\/"},"modified":"2026-04-27T10:30:44","modified_gmt":"2026-04-27T10:30:44","slug":"derzhavna-podatkova-sluzhba-ukrainy-en","status":"publish","type":"post","link":"https:\/\/agrochamber.lviv.ua\/en\/derzhavna-podatkova-sluzhba-ukrainy-en\/08\/2023\/","title":{"rendered":"State Tax Service of Ukraine"},"content":{"rendered":"<p class=\"MsoNormal\" style=\"line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;\">The State Tax Service <a href=\"https:\/\/tax.gov.ua\/nove-pro-podatki--novini-\/697538.html\" target=\"_blank\" rel=\"noopener noreferrer\">has identified<\/a><\/span><strong><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: normal;\"> <\/span><\/strong><strong><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">one of the most common mistakes made by taxpayers<\/span><\/strong><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-bidi-font-weight: bold;\"> when completing <a href=\"https:\/\/blank.dtkt.ua\/blank\/37\" target=\"_blank\" rel=\"noopener noreferrer\">their land tax returns<\/a><\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">The State Tax Service <a href=\"https:\/\/tax.gov.ua\/nove-pro-podatki--novini-\/697538.html\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"mso-bidi-font-weight: bold;\">has identified<\/span><\/a><strong><span style=\"font-family: 'Arial',sans-serif;\"> <\/span><\/strong><strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">one of the most common errors made by taxpayers<\/span><\/strong><b style=\"mso-bidi-font-weight: normal;\"> <\/b>when completing <a href=\"https:\/\/blank.dtkt.ua\/blank\/37\" target=\"_blank\" rel=\"noopener noreferrer\">their land tax returns<\/a> (land tax and\/or rent for state- or municipally-owned land plots) (hereinafter \u2013 the Return), namely: <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">incorrect declaration of the land plot area<\/span><\/strong><b style=\"mso-bidi-font-weight: normal;\">.<\/b><\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Please note that the Declaration must be completed in accordance with the notes contained in the Declaration form itself, which was approved <a href=\"https:\/\/docs.dtkt.ua\/doc\/z0783-15#pn2\" target=\"_blank\" rel=\"noopener noreferrer\">by Order of the Ministry of Finance No. 560 of 16 June 2015<\/a> (as amended by <a href=\"https:\/\/docs.dtkt.ua\/doc\/z0303-22#pn2\" target=\"_blank\" rel=\"noopener noreferrer\">Order of the Ministry of Finance No. 83 of 18 February 2022<\/a>).<\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">Thus, in <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">column 11 of Section I of the Declaration<\/span><\/strong>, the area of the land plot must be stated <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">in hectares<\/span><\/strong> (to four decimal places; <em><span style=\"font-family: 'Arial',sans-serif; font-style: normal; mso-bidi-font-style: italic;\">note: 1 hectare = 10,000 sq m<\/span><\/em>) if the land plot is located <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">outside <\/span><\/strong>a settlement, and <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">in column 12 of Section I of the Declaration \u2013 in square metres<\/span><\/strong> (to two decimal places) if the land plot is located <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">within <\/span><\/strong>a settlement.\u00a0<strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">Columns 13 and 14 of Section II of the Declaration<\/span><\/strong> must be completed <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">in the same way<\/span><\/strong><b style=\"mso-bidi-font-weight: normal;\">.<\/b><\/span><\/p>\n<p style=\"margin: 0cm; margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%; background: white;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; color: black; mso-color-alt: windowtext;\">However, <em><span style=\"font-family: 'Arial',sans-serif; font-style: normal; mso-bidi-font-style: italic;\">for a single cadastral number,<\/span><\/em> <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">it is not permitted to enter<\/span><\/strong> land area figures <strong><span style=\"font-family: 'Arial',sans-serif; font-weight: normal; mso-bidi-font-weight: bold;\">simultaneously in columns 11 and 12 of Section I and columns 13 and 14 of Section II of the Declaration<\/span><\/strong>.<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">\u00a0<\/span><\/p>\n<p class=\"MsoNormal\" style=\"margin-bottom: .0001pt; text-indent: 35.45pt; line-height: 150%;\"><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Source<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-ansi-language: EN-US;\">:<\/span> <span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-ansi-language: EN-US;\">\u201c<\/span><span lang=\"UK\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif;\">Debit-Credit<\/span><span lang=\"EN-US\" style=\"font-size: 10.5pt; line-height: 150%; font-family: 'Arial',sans-serif; mso-ansi-language: EN-US;\">\u201d<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2013 the [&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-252020","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\/ 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