of May 29, 1996 No. 19-211/10-3685
About accounting on river 37 "Payment for the earth"
The main state tax authorities of Ukraine report that in 1996 the following accounting treatment for the land tax is effective:
1. Payers - legal entities pay tax monthly to the 15th of the following behind reporting. Till July 15 these payments are advance and on them the penalty fee is not charged and financial sanctions are not applied. The amounts of advance payments of the land tax before provision of calculation are not charged.
Payers dismiss on the land tax 1996 prior to July 15 taking into account increase in rates of the land tax in time 1,45 according to article 15 of the Law of Ukraine "About the Government budget of Ukraine for 1996". The state tax authorities carries out charge of the land tax which is actually paid for January-June on July 14 on cards of personal accounts of payers.
The tax remaining balance for July-December is distributed on months by equal shares according to given to the payer to calculation for 1996 and charged, since 14.08.96, - 1/6 part from remaining balance of the tax ought to payment.
After calculation provision out of time deposited amounts of payments of the land tax are considered as shortage, and since August 15 on these amounts the penalty fee according to the Law of Ukraine of 03.07.92 N 2535-12 "About payment for the earth" in the amount of percent 0,2 for each day of delay, including day of payment is charged.
For failure to provide or untimely provision in organizations of banks of payment orders on payment of the land tax financial sanctions in the form of collection of 10 percent of the amounts, subjects are applied to payment, since August 15, 1996.
2. Manufacturing land users of commodity agricultural products and physical persons, garage and construction, country and construction, gardening cooperatives pay the land tax in the budget equal shares in two time: till August 15 and till November 15.
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