LETTER OF THE STATE TAX SERVICE OF UKRAINE

of December 13, 2012 No. 3278/0/141-12/F/17-3214

About consideration of the address

The State Tax Service of Ukraine considered your address of 23.11.2012 concerning privilege on payment for the earth and reports the following.

Land relations in Ukraine are governed by the Land code of Ukraine of 25.10.2001 No. 2768-III (further - the Land code), and collection of payment for the earth - the Tax code.

According to Article 206 of the Land code use of the earth in Ukraine is paid.

According to article 269 of the Tax Code taxpayers are owners of the parcels of land, land shares (shares) and land users.

In article 270 of the Tax Code it is noted that the taxation objects are the parcels of land which are in property or use, and land shares (shares) which are in property.

According to Item 286.1 of article 286 of the Tax Code the basis for charge of the land tax are data of the state land cadastre.

According to Item 287.2 of article 287 of the Tax Code accounting of physical persons - taxpayers and charge of the corresponding amounts are carried out annually till May 1.

According to Item 286.5 article 286 of the Tax Code charge to physical persons of tax amounts is carried out by bodies of the State Tax Service which issue to the payer till July 1 of the current year the tax message decision on the introduction of tax in the form established according to the procedure determined by article 58 of this Code.

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