Over 800 thousand hryvnia of real property tax has been paid in Uzhgorod district
Since the beginning of the year, local treasuries of Uzhgorod district have received more than 800,000 UAH of the tax on real property other than land. The major share of this tax has been paid by legal persons - owners of residential and non-residential real estate - 553,000 UAH. Individuals have paid more than 275,000 UAH.
Uzhgorod STI report that enterprises, institutions and organizations shall pay the property tax quarterly during the year in equal installments specified in the tax declaration. Instead, individuals, who own property shall pay the tax within 60 days of the delivery of tax notice once a year.
At the same time, the supervisory authority informs on the procedure of the taxation of objects under construction.
Thus, the calculation of the tax on property, which is owned by individuals, shall be made by a supervisory authority on the basis of the State Register of Title to Immovable Property and / or under the original relevant documents of the taxpayer, in particular documents of title.
Legal entities calculate the tax independently based on the total area of each tax object and on the basis of documents confirming the title to such object. If the property is newly established, the legal entity shall submit a declaration of property tax within 30 days from the date of the emergence of ownership to the properrty.
Physical persons shall pay the same tax in case of registration of property rights to residential and / or non-residential property and, accordingly, following the receipt of information from the State Register of Title to Immovable Property by the controlling authority.
By Uzhgorod STI
Дмитро Тужанський: угорській громаді Закарпаття потрібні гарантії їхніх прав та увага української влади як до повноцінних громадян
8 December 2017 21:13