Minrevenue reminds

Department of Minrevenue in Lviv region reminds that the land tax payers (other than individuals) each year independently calculate the amount of tax (land tax and land rent) on January 1 and no later than 20 February of this year submit the land tax return for the current year to relevant authority of Minrevenue at the location of land.

That is, the deadline for submission of the annual tax return for 2014 is February 20, 2014

By choice, the land tax payers have the right to file a monthly tax return reporting within 20 calendar days of the month following the reporting month without filing annual returns.

For new land, or if you change the subject or the tax base, the tax return must be filed within 20 calendar days following the month of acquisition of land or making appropriate changes.

To return must submit information on the amount of normative monetary evaluation of land (if the new part of land is used). Further, such information shall be submitted with the approval of a new normative monetary land valuation.

Important! State Land Committee of Ukraine calculated indexation factor of the normative monetary land valuation for 2013 at 1.0. Thus, in 2014 normative monetary land valuation, which was held in previous years, is subject to indexation as of 01.01.2014, on the ratio of 3.2, which is determined by the product of the coefficients indexed by: 1996 - 1,703, 1997 - 1,059, 1998 - 1,006, 1999 - 1,127, 2000 - 1.182, 2001 - 1.02, 2005 - 1,035, 2007 - 1,028, 2008 - 1,152, 2009 - 1,059, 2010 - 1.0, 2011 - 1.0, 2012 - 1.0, 2013 - 1.0.