Decision of the Kyiv City Council № 6919/6960 as of 13.07.2023 "On amendments to Decision of the Kyiv City Council № 242/5629 as of 23.06.2011 "On establishment of local taxes and levies in Kyiv city" (hereinafter – Decision) changed rate amount of the real estate tax other than land tax (hereinafter – Tax), for a specified class category of buildings and structures of residential and non-residential real estate.
New Tax rates, approved by Decision, according to Part 5 of Article 59 of the Law of Ukraine № 280/97-VR as of 21.05.1997 "On local self-government in Ukraine" and Sub-paragraph 69.34 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Tax Code of Ukraine, apply from the date of official publication of Decision – from 18.07.2023.
Tax payers for residential and non-residential real estate located on territory of Kyiv city and assigned to a certain class category of buildings and structures have a right to independently clarify agreed tax obligations from Tax by submitting clarifying calculations based on Article 50 of the Tax Code of Ukraine.
In order to reflect the specified amount of the Tax obligation, a Tax Declaration is submitted, form of which is approved by Order of the Ministry of Finance of Ukraine № 408 as of 10.04.2015 (as amended by Order of the Ministry of Finance of Ukraine № 371 as of 10.11.2022) (hereinafter – Declaration) by the "Clarifying" type.
Section I "Calculation of tax obligation" of Annex 1 to Declaration on residential real estate objects is filled in as follows:
in line(s) 2.1-2n, columns 9, 10, 11, 12, 13, 15, 16, 24 and 25 remain unchanged;
column 14 indicates amount of new tax rate according to Decision;
column 17 indicates amount of monetary obligations for a year, taking into account new rate;
specified amounts of advance payments for the III and IV quarters are calculated:
column 26 indicates amount of quarterly advance payments for the 3rd quarter, calculated taking into account rate change (in proportion to the number of days of validity of old and new Tax rates);
column 27 indicates amount of quarterly advance payments for the IV quarter, calculated taking into account amount of new Tax rate;
in line 3, columns 23, 24, 25, 26, 27 are filled with new figures, which should correspond to columns 23, 24, 25, 26, 27 of line 2.0.
Lines 4 and 6 must be filled out in Section II "Clarification of tax liability" of Annex 1 to Declaration.
Section I "Calculation of tax obligation" of Annex 2 to Declaration of non-residential real estate objects is filled in as follows:
in line(s) 2.1-2n, columns 9, 10, 11, 12, 13, 15, 23 and 24 remain unchanged;
column 14 indicates amount of new tax rate according to Decision;
column 16 indicates amount of monetary obligations for a year, taking into account new rate;
specified amounts of advance payments for the III and IV quarters are calculated:
column 25 indicates amount of quarterly advance payments for the 3rd quarter, calculated taking into account rate change (in proportion to the number of days of validity of old and new Tax rates);
column 26 indicates amount of quarterly advance payments for the IV quarter, calculated taking into account amount of new Tax rate;
in line 3, columns 22, 23, 24, 25, 26 are filled with new figures, which should correspond to columns 22, 23, 24, 25, 26 of line 2.0.
Lines 4 and 6 must be filled out in Section II "Clarification of tax obligation" of Annex 2 to Declaration.
Obligatory to be filled is line 8 of Declaration, which indicates grounds for reducing tax obligations.
In case of specific questions during process of filling out Declaration and its annexes, it is necessary to use general notes contained in the Declaration form.