Since the beginning of the year, local district treasuries have already received UAH 15 million 317 thousand of land tax. This year’s figures exceed the revenue for the corresponding period in 2014 by more than UAH 3.5 million. This positive result is mainly caused by the diligent work of experts of the supervisory authority and responsible attitude of taxpayers to their duties.
It should be noted that the legal persons – payers of land tax have transferred to the budget UAH 12.6 million. Individuals have paid during this period more than UAH 2.6 million of the tax.
Experts of Uzhgorod STI remind that payers of the land tax (except for natural persons) shall calculate the amount of tax themselves as of January 1 each year and no later than February 20 of the current year shall submit to the relevant supervisory authority the tax return for the current year with the annual amount broken down into equal installments by months. The submission of such tax return exempts from the obligation of submitting monthly returns.
Individuals (citizens), who have received state deeds for the ownership of land or lease agreements for the land of state and municipal property, shall not submit to the supervisory authorities tax returns on the land tax. The calculation of the amount of land tax or rent to be paid by such individuals (citizens) shall be carried out by supervisory authorities that issue tax notices-decisions before July 1 of the current year.
By Uzhgorod STI
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