Published 6 February 2017. Some rules have changed since; ask us for the current position.
We recently wrote that the State Fiscal Service of Ukraine (ДФС) is now required to advise taxpayers, and we received a question: when must a sole proprietor (FOP) file a land tax return?
Here is the tax authority's answer: land tax is assessed on the basis of data from the State Land Cadastre. This is provided for in paragraph 286.1 of Article 286 of the Tax Code of Ukraine No. 2755-VI of 2 December 2010, as amended.
A sole proprietor files the tax return with the tax authority where the land plot is located. The plot may be used for a shop, car service station, office and so on, based on documents confirming ownership, the right of permanent use or the lease of the plot, registered, naturally, in the sole proprietor's name.
The land fee is assessed by the tax authority where the plot is located. By 1 July of the current year, it sends (hands over) to the taxpayer, at the taxpayer's registered address, a tax assessment notice for the land fee in the prescribed form, in the manner set out in Article 58 of the Tax Code (paragraph 286.5 of Article 286 of the Tax Code).
The tax authority may assess the fee (land tax) even if there is no relevant document but business is being conducted on the plot. The necessary information is supplied to it by the local offices of the State Service for Geodesy, Cartography and Cadastre (Держгеокадастр) and the State Registration Service (Укрдержреєстр).
Nothing slips through the net.
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