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New declaration form for land payment will be introduced from January 1, 2023

published 22 December 2022 at 11:48

State Tax Service of Ukraine informs that by Order of the Ministry of Finance of Ukraine № 83 as of 18.02.2022 "On amendments to the Declaration form for land payment (land tax and/or rent for land plots of state or communal property)", registered in the Ministry of Justice of Ukraine on 07.03.2022 under № 303/37639 (hereinafter – Order № 83), new edition of the tax declaration for land payment was approved.

Main changes contained in the new declaration form:

it is possible to specify code of the Codifier of administrative territorial units and territories of territorial communities instead of code according to the Classifier of objects of the administrative-territorial structure of Ukraine (line 7);

list of legal documents that are the basis for taxation was expanded, in particular, those certifying a right to land shares (parts) of the payer allocated in kind. Type of a right under code 4 was added – right to a land share (part) (column 3 of Section I);

for cases of ownership/use of land plots for less than a full calendar year – declaration contains such an indicator as a period of ownership/use of the land plot (columns 7-8 of Section I, columns 8-9 of Section II);

declaration was added with information regarding:

- codes of  the Classification of objects of the administrative and territorial structure of Ukraine (Codifier of administrative-territorial units and territories of territorial communities) of the administrative-territorial units and addresses of locations of taxation objects (columns 10 - 11 of Section I, columns 11 - 12 of Section II);

- expiration dates of the lease agreement (column 7 of Section II);

- term of using tax benefit in the reporting period (columns 20-21 of Section I);

- details of the amounts accrued before an increase of the tax liability according to Paragraph 50.4 Article 50 of the Tax Code of Ukraine (lines 5.1, 5.2 of Section III).

New declaration form will be in force from January 1, 2023.

Order № 83 is posted on web portal of the State Tax Service in the section "Legislation / Taxes, levies, payments / Local taxes / Land payment/ Legal acts".