It became known under which conditions an individual does not have to pay land tax

zemlyaIf you are the owner of the premises, but at the same time the right of ownership or the right to use the land plot under such a premises has not been entered in the State Register of Real Property Rights, you do not have the obligation to pay land tax. This was reported by lawyer Iryna Berdnychenko on her Facebook page, writes.

Iryna Berdnychenko emphasized that for a lawyer, no matter how strange it is, victory is when it is possible to win the case at the pre-trial appeal stage. That was done by appealing the tax notice-decision on the payment of land tax

"This position was taken by the State Tax Service of Ukraine (hereinafter also referred to as the "DPS of Ukraine"), having made a decision to satisfy the complaint of one of our clients on the tax notice-decision on the payment of land tax (hereinafter referred to as the "PPR")," she wrote.

The expert noted that the individual requested to appeal the decision of the tax office, as a result of which the administrative appeal procedure was initiated, which ended with a victory at the pre-trial stage and cancellation of the PPR.


"According to the decision on the results of the review of the complaint dated September 25, 2020, the DPS of Ukraine noted that the owner of real estate located on a plot of land, the right to which such a person has not registered in accordance with the requirements of the law, cannot be considered a payer of land tax in within the meaning of Article 269 of the Criminal Code of Ukraine, until the moment when the corresponding rights of such a person to such a plot of land arise in accordance with the entry formed in the State Land Cadastre in the manner determined by the legislation," she emphasized.


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