LETTER OF THE STATE TAX SERVICE OF UKRAINE

of November 20, 2012 No. 2723/0/141-12/C/17-3214

About consideration of the address

The State Tax Service of Ukraine considered your address concerning payment for the earth from physical persons and reports.

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 of Ukraine of 02.12.2010 No. 2755-VI (further - the Tax code).

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.

By Article 35 of the Land code it is determined that citizens - members of gardening society have the right to privatize the parcel of land, such privatization is performed without the consent to that of other members of this society.

The earth public of gardening society are its property, the parcels of land occupied with protective strips, roads, drives, buildings and constructions and other common use facilities belong to them. Use of the parcels of land of gardening societies is performed according to the law and charters of these societies.

According to Article 116 of the Land code citizens and legal entities acquire the property right and rights 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 the powers determined by the Land code.

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