Of luck the LIGHTS on the calculation and payment of land tax of legal persons
the land tax Payers are land owners, land shares and land users. The order of calculation of payment for land established by article 286 of the Tax code of Ukraine, -reported in Lutsk LIGHTS of the Main Directorate IPS in the Volyn region. Legal entities independently calculate the amount of land tax annually as of 1 January and no later than 20 February of the current year submit to the state fiscal service at the location of the land plot tax return for the current year by the annual amount in equal installments for months. The submission of such a Declaration frees from the obligation of submission of monthly returns. Payers of the payment for the land have the right to submit monthly tax Declaration, which frees him from the obligation of submitting the tax Declaration not later than February 20 of the current year, within 20 calendar days of the month following the reporting one. In case of changes during the year, the object and/or the tax base, the taxpayers pay for the land to file a tax return within 20 calendar days of the month coming after the month in which such changes have occurred. When submitting the first Declaration (actual beginning of activity of the payer as payment for the land) with her and served help (extract) about the size of a standard monetary assessment of the land, and further such certificate is submitted with the approval of the new regulatory monetary value of land. Recall that the coefficient of indexation of the normative monetary valuation of land, which is indexed by normative monetary evaluation of land settlements and other non-agricultural land in 2016, is 1,433, agricultural land is 1.2. Recall that the land tax is paid by legal entities monthly within 30 calendar days coming behind the last calendar day of tax (reporting) month. The Department of the Lutsk LIGHTS This was reported in Lutsk city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
