The State Tax Service reminds individual entrepreneurs about the specifics of submitting the land tax declaration. Such a declaration is submitted only by those individual entrepreneurs who have registered ownership, permanent use, or lease of a land plot.
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Deadlines and Place for Submitting the Declaration
Entrepreneurs with registered land plots must submit the declaration annually by February 20 at the location of the respective land. This requirement applies to all individual entrepreneurs who have registered ownership, use, or lease of a land plot.
Main Aspects of Tax Assessment and Payment
The land tax includes two main components: land tax and rent for the use of state or communal land in accordance with the provisions of Article 14 of the Tax Code of Ukraine. Land tax is paid by owners and permanent land users, while rent is charged according to the terms of the lease agreement.
Tax payment begins from the day the right to the land plot is acquired. Information from the State Land Cadastre, the Register of Property Rights, as well as legal documents are used to calculate tax liabilities.
Individual entrepreneurs, like other taxpayers (except for individuals who are not entrepreneurs), independently determine the amount of tax as of January 1 of the relevant year and submit an annual declaration. When submitting the declaration for the first time, it is necessary to attach an extract regarding the normative monetary valuation of the plot.
“If the land plot is registered specifically in the name of the individual entrepreneur, they are obliged to submit the land tax declaration annually — whether in the case of ownership, permanent use, or lease.”