Published 27 April 2018. Some rules have changed since; ask us for the current position.
Legal basis. Under subparagraph 4 of paragraph 297.1 of Article 297 of the Tax Code of Ukraine (Податковий кодекс України), some participants in the single tax (єдиний податок) regime, namely individual entrepreneurs (FOP, фізичні особи-підприємці), are released from the duty to pay land tax, calculate it and declare it to the tax authority.
Taxable objects. This type of taxation covers:
- land plots owned by the FOP;
- land plots held by the FOP under the right of permanent use;
- land plots leased by the FOP.
Condition. The main criterion for the land tax exemption is that the plot is used in the business activity of the single tax payer. If the taxable land is used for personal purposes, the tax relationship is governed by Section XIII of the Tax Code of Ukraine.
Confirmation. To confirm the exempt status, the FOP must prove the right to the plot by submitting a title document for it. Depending on the form of the right, one of the following documents is submitted to the relevant state supervisory authority at the location of the plot: a certificate of ownership or use, or a lease agreement.
Useful links: outsourced accounting services
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