When taxes must be paid after purchasing a land plot

The main office of the State Tax Service in the Kyiv region reminds that in cases where a taxpayer provides tax authorities with title documents for a land plot for which there is no data in the information bases of the State Tax Service systems, the tax must be paid by individuals and legal entities based on the information submitted by the taxpayer. That is, information that was submitted before the transfer of ownership of a certain taxable object.

For individuals, the amount of payment for land is calculated by tax authorities at the location of the land plot. Payment data is sent to taxpayers on July 1 of the current year. The payer receives a decision-notification on the need to pay the tax.
If the ownership of the land was transferred during the calendar year from one individual (legal entity) to another, the tax must be paid by the previous owner. In this case, the period from January 1 of the current year to the beginning of the month in which his ownership of a certain land plot ceased is taken into account. At the same time, the new owner of the land plot will be required to pay tax starting from the month in which he re-registered the ownership.

When the ownership of a land plot is transferred from one individual or legal entity to another during the calendar year, the tax authority issues a tax notice-decision to the new owner. This occurs after the tax authority receives information that the ownership has been transferred.

If the transfer of ownership occurs after 01.06. of the current year, the tax authority issues a new tax notice-decision to the new owner. In this case, the previous tax notice-decision is revoked, that is, it is considered canceled.

If the taxpayer owns several land plots for which information needs to be verified, then he has the right to contact the tax authority at the place of registration of all land plots to conduct this. The data will be verified by:
the number of land plots and the size of their areas that are in the use of this taxpayer;
rights to preferential tax payment;
land tax rates and their amount;
amounts already previously accrued for land payment.

If suddenly between the data received from the regulatory authorities and the data confirmed by the taxpayer, and confirmed by the originals of the relevant documents. Such documentation includes:
deed of title;
documentation for the use of the benefit.

In the event of a change in the rates for a land plot, the tax authority at the location of the land plot within 10 working days recalculates the amount of the tax payment and sends a new notification-decision. The previous one is considered revoked (cancelled).
Individuals are obliged to pay land tax within 60 days from the date of delivery of the notification-decision to the tax authority (paragraph 1 of clause 287.5 of Article 287 of the Tax Code).

Accordingly, it is necessary to obtain rights to real estate from the central executive authorities that are engaged in the implementation of state policy in the areas of:
land relations;
state registration of rights to real estate.

They provide information that an individual has received the right of ownership of a land plot or on the basis of information provided by an individual that is contained in the title documents for the land plot. In this case, the tax office charges land tax amounts inclusively from the month from which the individual acquired the right of ownership of the land plot. After the charge, a decision notification is sent.
The received tax receipt must be paid within 60 days from the date of delivery of the decision notification from the tax office.