RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 21, 2014 No. 358

Some questions of realization of provisions of the Tax code of Ukraine concerning property assessment

The Cabinet of Ministers of Ukraine decides:

1. Determine that:

1) measurement base for determination of estimated value for for the purpose of calculation of the income of the taxpayer - physical person from sale (exchange), inheritance and/or donation of property in the cases provided by the Tax code of Ukraine (except cases of inheritance and/or donation of property which cost is assessed on zero rate) (further - estimated value) the market value calculated according to national standards and other regulatory legal acts concerning assessment of property and property rights is;

2) information from the valuation report of property, the report on expert money value of the parcels of land (further - the valuation report) constituted for the purposes of the taxation is introduced in the single database of valuation reports for the purpose of registration of such report and is appendix to the valuation report. The specified information is constituted and introduced in the single database of valuation reports through the authorized electronic platforms according to procedure for maintaining the single database of valuation reports which affirms Fund of state-owned property.

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