Ministry of Revenues reminds
30 September 2013 is the last day for paying land tax and rent for the land in state and communal property (other than of individuals) for August 2013, states the message of the Ministry of Revenues.
Land owners and land users pay the land fee from the date of emergence of property rights or rights to use the land.
Amount of tax specified in the tax return for the current year is paid in equal installments on a monthly basis within 30 days following the last day of the month. That is, the last date of payment of the land tax for August current year is 30 September 2013
Entities-payers of the land tax calculate the amount of tax every year at 1 January. These entities submit tax returns to the territorial body of the Ministry of Revenues at the location of the land plot not later than February 20. The annual amount of tax in the tax return is divided in equal installments for 12 months.
However, the taxpayer is entitled to file reporting tax return on the land tax monthly. In this case the return shall be filed within 20 calendar days of the month following the reporting month.
In case of changes during the year in the object and / or tax base, the payer of the land tax submits a tax return within 20 days of the month following the month in which the change occurred.
Method of calculating the land tax and the period of payment is governed by the provisions of Art. 286-287 Chapter XIII of the Tax Code of of Ukraine (as amended).
