Today in Ukraine a real property tax is introduced
Today, January 1, 2013, the Article 265 of the Tax Code of Ukraine takes effect, according to which a tax on real property other than land is introduced.
Real property tax payers include the owners of residential real estate - individuals and legal entities established, registered and operating in accordance with the laws of Ukraine.
The tax service in early December warned that according to the provisions of the Tax Code of Ukraine, apartments of under 120 square meters in area, houses of under 250 square meters in area, garden or summer houses, residential real estate belonging to large families and adoptive families bringing up three or more children shall be exempt from taxation.
Pursuant to the requirements of the Tax Code of Ukraine, the tax rate shall be set by local councils.
The tax shall be accrued by the state tax service authority. Terms of payment for individuals - within 60 days after service of notice, for legal entities - down payments on a quarterly basis by the 30th day of the month following the reporting quarter, which are indicated in the annual tax return.
Source: the Ministry of Finance
Дмитро Тужанський: угорській громаді Закарпаття потрібні гарантії їхніх прав та увага української влади як до повноцінних громадян
8 December 2017 21:13