The traveling LIGHTS on the payment of tax on land and real estate
About features of payment of these taxes in 2017, said head of the Department of taxes and fees from individuals of the Main Directorate of DFS in Chernihiv region Svetlana Volkova. Land tax The tax base for land tax is the normative monetary assessment of land plots according to the annual coefficients of indexation, which is established by the relevant decisions of bodies of local self-government. The basis for calculating land tax are the data of the state land cadastre. Who has privileges on payment of land tax The tax code sets a number of preferential categories of citizens exempt from tax. Among them: pensioners (old-age), disabled first and second groups, citizens who are raising 3 or more children under the age of 18 years, veterans of wars, participants of the ATO, individuals affected by the consequences of the Chernobyl disaster etc. This exemption applies to one plot for each type of use within the limit values, for example: for subsidiary farming - not more than 2 hectares; - for construction and maintenance of residential homes, outbuildings and structures (subsidiary plot): in villages - no more than 0,25 hectares, in villages - no more than 0,15 hectares, in the cities - not more than 0.10 hectares; for the conduct of gardening - no more than 0.12 hectare. for individual country construction - no more than 0,10 hectares. The rate of land tax The tax rate for the land, regulatory monetary value of which shall equal not more than 3 percent of their normative monetary evaluation of lands for General use - not more than 1 percent of their normative monetary evaluation, and for agricultural land - not less than 0.3 percent and not more than 1 percent of their normative monetary evaluation. The tax rate is set at not more than 12 percent of their normative monetary evaluation of land plots in permanent use by business entities (except for state and communal property). The tax on real estate As for the tax on real property, other than land, the tax base is the total area of the residential property. The tax base of residential properties owned by individuals is calculated by the Supervisory authority on the basis of the State register of real rights to immovable property. For residential properties provides the following benefits The tax base of the property/residential real estate, including their shares, owned by the physical person of the taxpayer, is reduced: a) for apartment/apartments regardless of their number - by 60 squaremeters; b) for a residential house/houses regardless of their number - by 120 square meters; C) for various types of residential properties, including their shares (in the case of simultaneous stay in the property of the taxpayer of the apartment/apartments and residential house/houses, including their shares), to 180 square meters. In 2015 local authorities the Tax code of Ukraine was granted the right to increase these sizes. Thus, the present Chernigov in 2015 were installed the exemption for residential property of 80 sq. m for apartments and 150 sq. m. for houses. In 2016, this law was abolished. The tax rate on real estate The tax rates for residential properties are set by decision of the local authorities depending on the location (zoning) and types of such properties in an amount not exceeding 3 percent of the minimum wage established by law on January 1, 2016, per 1 square meter of the tax base. If the ownership of the payer of the object (objects) of taxation of residential property, the total area of which (which) exceeds 300 squarem (for apartments) and/or 500 m (for the house) the amount of tax is increased by 25 thousand UAH for each such object. In addition, local authorities have the right for property owners – individuals to establish additional benefits on the basis of their property status and income level. In some cases, benefits for individuals are not available: - the object/objects of taxation, if the area of this/these object/objects exceeds fivefold amount of Untaxable area, approved by the decision of local authorities; - the objects of taxation used by their owners for the purpose of receiving income (rent, lease, loan, used in entrepreneurial activity). If you have any disagreements It should be noted that the payers of the land tax and tax on immovable property have the right to make a written statement to the Supervisory authority at the place of residence (registration) for verification of data regarding: · residential and/or nonresidential real estate, including their shares, owned by the tax payer; · size of total area of residential and/or real estate owned by the tax payer; · the rights to use the benefits to pay tax; · the tax rate; · assessed amount of tax. In case of revealing discrepancies between Supervisory authorities and data confirmed by the taxpayer on the basis of originals of the relevant documents, in particular documents of ownership, the Supervisory authority at the place of residence (registration) the taxpayer conducts a revaluation of the tax. According to Chernigov LIGHTS.Ïåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
