New property tax declaration form

Автор: admin_dev
New property tax declaration form

At the end of 2013, the Ministry of Revenues approved by Decree No. 766 a new property tax declaration form, separate from the land plot declaration.

Содержание статьи:

According to paragraph 265.7.5 of the Tax Code of Ukraine, legal entities — taxpayers — independently calculate the amount that must be paid as tax for the reporting year and submit it by February 20 to the territorial body of the Ministry of Revenues. In the declaration, the annual amount is divided into equal parts quarterly. If an immovable property object is put into operation, the declaration is submitted within 1 month after the registration of ownership rights to such an object.

These provisions come into effect on February 21, 2014.