When is it necessary to pay taxes after the acquisition of land
The main department of the STS in the Kiev region reminds that in cases where a taxpayer submits to the tax authorities title documents for a plot of land for which there is no data in the information bases of the STS 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 even before the transfer of ownership of a particular object of taxation.
For individuals, the amount of payment for land is charged by the tax authorities at the location of the land plot. Payment data is sent to taxpayers on July 01 of the current year. The payer receives a decision-notification on the need to pay the tax.
If the ownership of land was transferred during the calendar year from one individual (legal) person to another, the tax must be paid by the previous owner.
This takes into account the period from 01.01 of the current year to the beginning of the month in which the right of ownership of a certain land plot ceased. At the same time, the new owner of the land plot will be obliged to pay tax starting from the month in which he re-registered the ownership right.
When the ownership of a piece of land is transferred from one individual or legal entity to another during a calendar year, the tax authority issues a tax notice-decision to the new owner. This happens after the tax office receives data that the ownership has been transferred.
If the transfer of ownership takes place after 01.06. of the current year, the new owner is given a new tax notice-decision by the tax authority. In this case, the previous tax notice-decision is withdrawn, that is, it is considered canceled.
If the taxpayer owns several land plots for which information needs to be reconciled, then in order to carry it out, he has the right to contact the tax office at the place of registration of all land plots.
Data reconciliation will be carried out according to:
the number of land plots and the size of their areas that are in use by this taxpayer;
right to preferential payment of tax;
land tax rates and its size;
the amount already accrued earlier for paying for the land.
If suddenly between the data received from the regulatory authorities and the data that are confirmed by the taxpayer and confirmed by the originals of the relevant documents. Such documentation includes:
deed of ownership;
documentation for benefits.
In the event of a change in the rates for a land plot, the tax office at the location of the land plot recalculates the amount of the tax payment within 10 working days and sends a new notification-decision. The previous one is considered withdrawn (cancelled).
Individuals are required to pay land tax within 60 days from the date of delivery of the tax decision notification (paragraph 1, clause 287.5, article 287 of the TCU).
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 ownership of a land plot or, on the basis of information provided by an individual that is contained in title documents for a land plot. At the same time, the tax authority accrues the amount of land tax, inclusive, from the month from which the individual acquired the right of ownership of the land. After accrual, a notice-decision is sent. The received tax receipt must be paid within 60 days from the date of delivery of the notice-decision from the tax authority.