More than UAH 7 million - the funds paid by owners of real estate in Transcarpathia
During 10 months of 2015, taxpayers, who are registered in the territorial bodies of the Main Office of the SFS in Transcarpathian region, have paid to the local budget UAH 7 million 396 thousand of the tax on real property other than land.
Payers of this tax are individuals and legal entities, including non-residents who own residential and / or non-residential property. The largest share of the property tax was paid by entities. They transferred UAH 6 million 132 thousand, and individuals paid UAH 1 million 264 thousand.
Calculation of the amount of the tax for individuals in 2015 was made at the rates being in effect in 2014. The tax was paid by not all individuals, but only those who own an apartment / apartments with total area of more than 120 and s house / houses with total area of more than 250 square meters, various types of property with total area exceeding 370 square meters.
The procedure of calculation and payment of the tax on real property other than land is set out in Article 266 of the Tax Code of Ukraine.