In Transcarpathia, the land tax brought to the budget 85 million
From January to August 2015, UAH 85 million was transferred to the consolidtaed budget of the Transcarpathian region, these funds are revenues from the land tax. In particular, land users and land owners - legal entities paid Uah 66 million 906 thousand, and individuals paid UAH 18 million 100 thousand.
We remind that under the Law of Ukraine of December 28, 2014 number 71-VIII "On amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on tax reform" certain amendments were made, in particular, those regarding land tax. It is defined that it is a mandatory payment being a part of property tax that is levied in the form of land tax and rent for land plots of state and communal property.
In 2015, tax liabilities for land tax are determined in the form approved by order dated December 30, 2013 number 865.
The State Land Agency of Ukraine set 1.249 coefficient for indexing regulatory monetary value of land in settlements and other non-agricultural land in 2015. Since the regulatory monetary valuation of land is used for determination of the land tax, land users (landowners) must apply to the local authorities of the State Land Agency at the location of their land and receive information about such regulatory monetary value of land.
The basis for charging the rent for the land is a lease agreement for such land properly executed and registered under the law. The standard form of land lease agreement is approved by the Order of the Cabinet of Ministers of Ukraine dd. March 3, 2004 № 220.
Land users should contact the executive authorities and local governments and to register the the title or the right of use by the end of 2015.