Procedure for calculation and deadlines for payment of the tax by individuals
The land tax shall be calculated on the basis of :
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documents confirming the right of ownership, the right of permanent land use, and the right of temporary land use at no charge;
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data from state quantitative and qualitative land records as of January 1 of each year, provided by the authorized agency for the management of land resources.
Documents confirming the right to a parcel of land are documents reflecting the identification characteristics of parcel of land, issued by authorized agency for management of land recourses to the owners of parcels of land and land users on the base of above mentioned documents.
Calculation of land tax is performed from the month going after the month of providing a parcel of land to taxpayer.
Objects of taxation being on common share ownership the tax is calculated proportionally to their share in parcel of land.
Land tax is paid to budget on location of parcel of land.
Individuals (except individual entrepreneurs, notaries, advocates on parcel of land used in their activity) have to pay land tax no later than October 1 of current year.
Individual entrepreneurs, notaries, advocate have to calculate and pay land tax on parcels of land in order established by Article 340 of this Code.
Calculation of land tax liable to be paid by individuals is performed by rating authorities on the grounds of basic tax rate separately on each parcel of land in term no later than August 1.
Basic tax serving for determining land tax is area of parcel of land.