Taxpayers of property tax, excluding land, have the opportunity to contact the tax authority at their tax address with a written request for data verification. This was reported by the Main Directorate of the State Tax Service in Ivano-Frankivsk region.
This is reported by Finway
During the verification, the following information can be checked:
- objects of residential and/or non-residential real estate, including their shares, owned by the taxpayer;
- the total area of residential and/or non-residential real estate owned by the taxpayer;
- rights to receive tax payment benefits;
- the tax rate;
- the calculated tax amount.
If discrepancies are found between the data of the tax authority and the taxpayer’s documents, for example, in the case of ownership rights, the tax authority recalculates the tax amount and sends a new tax notification-decision. The previous tax notification is considered canceled.
If the register lacks information about the object, but the taxpayer has provided ownership documents, the tax will be paid based on the submitted data until the tax authority receives information from the state registration bodies regarding property rights.
Individuals can view the generated tax notification-decisions regarding the amounts of accrued tax liabilities for property tax, excluding land. For this, the following can be used:
- the “E-Services for Citizens” menu in the private part of the Electronic Cabinet;
- the State Tax Service web portal;
- the mobile application “My Tax”.
We remind you that in Ukraine, property tax rates will change in 2025. According to the new legislation, homeowners will pay tax based on the area of the property and its location. The main innovation is the increase of the base rate to 1.5% of the minimum wage for each square meter that exceeds the norm.