To which supervisory authority must individuals-owners of several residential and/or non-residential real estate objects located in different settlements apply for data reconciliation?

Information and Reference Department, published 20 October 2022 at 16:01 Chapter: Question of the day

Sub-paragraph 266.7.3 Paragraph 266.7 Article 266 of the Tax Code of Ukraine №2755-VI as of 02.122010 with changes and amendments stipulates that real estate other than land tax payers have a right to apply in writing form to the supervisory authority at their tax address for reconciliation of data regarding:

objects of residential and/or non-residential real estate, including their shares, owned by the taxpayer;

size of the total area of residential and/or non-residential real estate owned by the taxpayer;

right to use tax benefit;

amount of tax rate;

accrued amount of tax.

In case of discrepancies between data of the supervisory authority and data confirmed by the taxpayer on the basis of originals of relevant documents, in particular, ownership documents, the supervisory authority recalculates tax amount at the tax payer's tax address and sends (hands) new tax notification-decision. Previous tax notification -decision is considered canceled (withdrawn).

Clause 2 of Sub-paragraph 266.7.4 Paragraph 266.7 Article 266 of the TCU stipulates that in case that the tax payer submits to the supervisory authority title documents for immovable property, information about which is not available in the database of information systems of the central executive body that implements state tax policy, tax payment by individuals is carried out on the basis of information submitted by the taxpayer until the supervisory authority receives information from the state registration authorities of rights to immovable property on the transfer of ownership of the taxable object.

In addition, individuals, using a qualified electronic signature, have opportunity to view the generated tax notifications-decisions regarding amounts of tax liabilities charged to them from the real estate other than land tax in the "EC for citizens" menu of private part of the Electronic cabinet, which can be accessed at: http://cabinet.tax.gov.ua, as well as through the web portal of the State Tax Service.

More information is in the “Knowledge Base” of public information and reference resource