of March 6, 1997 No. 18-0212/11-1603
About payment for the earth
The State Tax Administration of Ukraine considered your letter concerning payment of the land tax and reports.
The law of Ukraine of September 19, 1996 N 378/96-BP "About payment for the earth" which is enacted since January 1, 1997, is provided that the payment for lands of road economy of highways of general use is not collected.
Article 31 of the Law of Ukraine "About transport" this the list of lands of road economy, and by article 21 of the Law of Ukraine "About traffic" is determined what roads belong to highways public.
According to article 13 of the Law of Ukraine "About payment for the earth" the basis for charge of the land tax is land and cadastral documentation which is kept by bodies of the State committee of Ukraine for land resources and which contains system of necessary data and documents on distribution of lands among owners of land and land users, including lessees, on categories of lands.
Lands which are under highways public, provided to the road organizations in use according to the current legislation of Ukraine and which account is kept by zemleupravlenchesky services are exempted from payment for the earth according to the Law of Ukraine of September 19, 1996 "About payment for the earth". The operating and repair and construction organizations according to the specified Law are not exempted from payment for the earth. However the same Law provides that the Supreme Council of the Autonomous Republic of Crimea, regional, city, settlement and village councils can establish privileges concerning payment for the earth, but only at the expense of means which are enlisted on special budget accounts of the relevant budgets.
Vice-chairman of A. I. Shitr
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