Revenues Ministry reminds
29 Nov. 2013 is the deadline to pay land tax and rental fees for land in state and communal property (other than citizens) for October 2013, as posted on the website of the Revenues Ministry.
Landowners and land users pay a fee for the land from the date of ownership or rights to use the land plot.
Legal entities paying fees for land independently calculate the amount of tax each year as at 1 January.
The amount of tax specified in the tax return for the current year shall be paid in equal shares by legal entities monthly within 30 days following the last day of the reporting month (p.287.3 Art.287 Tax Code of Ukraine). That is, the last date of payment of the land tax for October current year is 29 November 2013.
The method of calculating payments for land and terms of payment subject to the provisions of Art. 286-287 Chapter XIII of the Tax Code of Ukraine (as amended).
