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Who has privileges while paying land tax

Publication date: November 16, 2018

Does she have land tax benefits as an old-age pensioner for? With such a question a woman living in Donetsk Oblast asked the Sloviansk office of the Legal Development Network. She explained that she owns several land plots: for the maintenance of a residential building and land shares . What categories of citizens of Ukraine are entitled to the above-mentioned privileges and who are completely exempt from paying land tax – the lawyer of the Office at the public organization “Agency for Democratic Development of Donbass” Lilia Oleksenko explains .

According to pp. 14.1.72, clause 14.1 of Art. 14 of the Tax Code of Ukraine, a land tax is a compulsory payment from owners of land plots and land shares (shares), as well as permanent land users.

Land tax payers are owners of land, land shares and land users, and tax objects are land plots that are owned or used and land shares (units) that are owned (Article 269, 270 of the Tax Code of Ukraine).

Landowners and land users pay a fee for land from the day the property right or right to use the land is made (Clause 287.1 of Article 287 of the Tax Code of Ukraine).
The ground for accrual of the land tax is the data of the state land cadastre (item 286.1 of Article 286 of the Tax Code of Ukraine). Taxes are charged to individuals by the controlling authorities (where the land is located), who send (deliver) to the payer at the place of his registration before July 1 of this year a tax notice-a decision on the tax in the form established in the manner prescribed by art. 58 of the Code (paragraph 286.5 of Article 286 of the Tax Code of Ukraine).

Individual tax is paid within 60 days from the date of delivery of the tax notice-decision (paragraph 287.5 of Article 287 of the Tax Code of Ukraine).

According to clause 281.1 of Art. 281 of the Tax Code of Ukraine are exempt from payment of tax:

– invalids of the first and second group;

– individuals who bring up three or more children under the age of 18;

– pensioners (by age); war veterans and persons covered by the Law of Ukraine “On the Status of War Veterans, Guarantees of Their Social Protection”;

– individuals, persons recognized by the law, who suffered as a result of the Chernobyl disaster.

Exemption from payment of land tax, provided for the relevant category of natural persons p. 281.1 of Art. 281 of the Code, applies to one plot of land for each type of use within the limits of the limits:

– for the management of a private peasant farm – in the amount not more than 2 hectares;

– for the construction and maintenance of a dwelling house, economic buildings and structures (private plot): in villages – not more than 0,25 hectares, in settlements – not more than 0,15 hectares, in cities – not more than 0,10 hectares; for an individual cottage construction – no more than 0,10 hectares;

– for the construction of individual garages – not more than 0,01 hectares; for gardening – no more than 0,12 hectares.

The owners of land, land shares (land shares) and land users are exempted from payment of the tax for the period of the single tax of the fourth group, subject to the transfer of land and land shares (shares) to the lease of the fourth tax payer of the unified tax (paragraph 281.3 of the Tax Code of Ukraine).

At the same time, the list of types of land plots in respect of which individuals have the right to benefits from the payment of land tax does not include land plots formed at the expense of the transferred by the decision of the relevant council of land shares (shares).

Item 281.4 of Art. 281 of the Tax Code of Ukraine states that if an individual specified in clause 281.1 of Art. 281 of the Code, owns several land plots of one kind of use, then such person by May 01 of this year submits a written application in arbitrary form to the control body at the location of the land plot for the self-selection / change of land for the purpose of the privilege. The benefit starts to apply to the selected land plot from the base tax (reporting) period in which such a statement is filed.

It should be noted that an individual who has grounds for obtaining benefits for the payment of land tax must provide the controlling body at the location of the land plot a free application form for the granting of benefits and documents that certify its right to a benefit.

P.S. The Offices of the Legal Development Network are created and operate with the support of the program “Human Rights and Justice” initiative of the International Renaissance Foundation.

The views reflected in this material belong to its authors and may not coincide with the opinion of the International Renaissance Foundation.

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