Land tax payers are land plot owners and land users, and the objects of taxation are land plots owned or used (Articles 269, 270 of the Tax Code of Ukraine).<\/p>\n
The basis for calculating the land tax is the data of the state land cadastre (clause 286.1 of article 286 of the Code of Civil Procedure).<\/p>\n
Legal entities independently calculate the amount of tax liability for land tax.<\/p>\n
Accounting of land tax amounts to natural persons is carried out by tax authorities, which issue a tax notice-decision on the payment of tax to the payer by July 1 of the current year.<\/p>\n
Citizens of Ukraine may be given plots of land from state or communal property for horticulture in the amount of no more than 0.12 hectares (Article 121 of the Civil Code).<\/p>\n
The following are exempted from paying land tax:<\/p>\n
– disabled persons of the first and second groups;<\/p>\n
– natural persons who raise three or more children under the age of 18;<\/p>\n
– pensioners (by age);<\/p>\n
– war veterans and persons subject to the Law of Ukraine “On the Status of War Veterans, Guarantees of Their Social Protection”;<\/p>\n
– natural persons recognized by law as persons who suffered as a result of the Chernobyl disaster (paragraph 281.1 of article 281 of the Code of Civil Procedure).<\/p>\n
Exemption from payment of land tax for such categories of natural persons applies to land plots defined in Article 281.2. 281 of the Tax Code.<\/p>\n
So, if land plots are privatized by citizens who are members of a horticultural society and each citizen has received a document certifying the right to a land plot, then such citizens, except for those who have been granted benefits regarding the payment of land tax in accordance with Art. 281 of the PKU, are land tax payers.<\/p>\n
A horticultural society is a payer of land tax for land plots, including land plots for public use, given to such a society for horticulture and for which society members have not registered the right to their land plot.<\/p>\n
Source: Main Directorate of DPS in Zaporizhzhia Oblast<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"
Land tax payers are land plot owners and land users, and the objects of taxation are land plots owned or used (Articles 269, 270 of the Tax Code of Ukraine). The basis for calculating the land tax is the data of the state land cadastre (clause 286.1 of article 286 of the Code of Civil […]<\/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-252381","post","type-post","status-publish","format-standard","hentry","category-bez-katehorii"],"yoast_head":"\n