Residential Land 2,890 sqm for Sale on The the Paved Road - Kimihurura

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Income tax

July 1 passed. This means that those of you who are legally required to pay property taxes should have received a tax decision notice (NUR) with the amount due by that date. But even if we assume that the fiscal authorities scrupulously and conscientiously fulfilled their duties, it is still not worth running headlong into the bank. While there is still a little time left, it makes sense to check the controllers, whether they messed up something during the calculations. Or even worse - the tax was unreasonably charged. Or accidentally attributed an extra zero ... Have the tax authorities taken into account all your benefits? Let's find out together now.

Actually, there are three property taxes: real estate tax, transport tax and land payments (in the form of land tax and rent). In principle, individuals can be payers of any of them. But, as a rule, there are no questions with the calculation of the transport tax. Therefore, we will not talk about him here. Leaving aside the rent - it is also difficult to make a mistake with its amount, since there, in most cases, the lease agreement rules the ball. Remains property tax and land tax. Let's talk about them. And to make it easier for you to assimilate the information, we present i Residential Land 2,890 sqm for Sale on The the Paved Road - Kimihurura t in the table.

How individuals pay tax on real estate and land

(2) non-residential real estate (clause 266.1.1 of the GCC).

For real estate tax purposes, it does not matter whether an individual is registered as an individual entrepreneur. All the same, the subject of ownership is an individual, and not an individual entrepreneur, therefore it is an individual (and not an individual entrepreneur) who will be the payer of the tax on real estate used by the sole proprietor in his business activities

(1) owners of land plots, land shares (shares);

(2) permanent land users (clause 269.1 of the GCC).

Fiscals believe (BZ 111.05, valid until May 23, 2020): if the real right to land is registered on an individual entrepreneur, such persons in terms of calculating and paying land tax are equated to legal entities. And only those sole proprietors who have documents of title to the land issued to an individual can count on the application of the rules for "physicists" to them

tax rates are determined by local governments

 A3)

taking into account the limiting sizes established in Art. 273, 274 and 277 NKU (p. 284.1 NKU)

You can find out the specific tax rate from the decision of the local council on the location of the taxation object (real estate or land) or on the official website of the State Tax Administration (tax.gov.ua/rishennya-mistsevih-rad-/).

Note! An additional rate of UAH 25 thousand of real estate tax (to the amount of tax calculated at general rates) is applied to apartments with an area exceeding 300 sq. m, and / or houses with a total area of ​​over 500 sq. m (clause "g" clause 266.7.1 GCC)

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