LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of June 21, 2011 No. 17139/7/15-0717

Concerning collection of the land tax

Land relations in Ukraine are governed by the Constitution of Ukraine, the Land code of Ukraine (further - ZKU), and also the regulatory legal acts adopted according to them.

According to part one of article 116 ZKU legal entities acquire the property right and right to use by the parcels of land from lands of the state-owned or utility property according to the decision of executive bodies or local government bodies within their powers determined by ZKU or by results of auction.

Acquisition of right to the earth by legal entities is performed by transfer of the parcels of land to property or their provisions to use (part two of article 116 ZKU).

According to article 125 ZKU the property right to the parcel of land, and also the right of permanent use and the right of lease of the parcel of land arise from the moment of state registration of these rights.

The documents certifying the right to the parcel of land are determined by article 126 ZKU.

So, the property right to the parcel of land makes sure the state act, except the cases determined by part two of this Article (part one of article 126 ZKU).

According to part two of article 126 ZKU the property right to the parcel of land acquired in property from lands of private property without change of its limits, purpose makes sure: a) the civil agreement concerning alienation of the parcel of land signed according to the procedure, established by the law, in case of acquisition of property right to the parcel of land under such agreement; b) certificate on the right to inheritance.

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