Pay taxes correctly: detailed analysis on the example of property taxes

To simplify tax payment process, specialists of the State Tax Service of Ukraine have prepared instruction for citizens with detailed instructions on paying property tax obligations, in particular land tax, both through mobile bank applications and at the cashier of banking institutions.

Example 1. Payment through the bank’s mobile application

To pay tax liability through the bank’s mobile application:

- open application on mobile phone and select section for paying taxes;

- fill in the payment instruction, indicating:

- your own tax number and the last name, first name, patronymic (automatically filled in by the bank);

- title and code of the Treasury body, IBAN account number (information from the tax notification-decision on payment of land tax received by a citizen from the State Tax Service’s body is used);

- amount of the land tax (information from the tax notification-decision on the land tax payment received by a citizen from the State Tax Service’s body is used);

- payment purpose:

- payment type code: 101 (a 3-digit number is indicated);

- additional record information: land tax payment for 2024 according to the tax notification-decision (brief description in any form of information about the paid tax and reporting period).

The next step: 

- check that all the data filled in the payment instruction is correct (including citizen’s own tax number),

- confirm payment.

IMPORTANT: making payments for a citizen who has land tax obligations, the payer fills in the tax number and the last name, first name, patronymic of citizen whose land tax obligations are being paid in requisites “Name of the actual payer” and “Code of the actual payer” of payment instruction.

 Example 2. Payment through the bank cashier

To pay at the bank cashier, provide the cashier with the following information:

- personal tax number, the last name, first name, patronymic;

- title and code of the Treasury body, IBAN account number (from the tax notification-decision on payment of land tax received by a citizen from the State Tax Service’s body);

- amount of the land tax (information from the tax notification-decision on the land tax payment received by a citizen from the State Tax Service’s body is used);

- payment purpose:

payment type code: 101 (a 3-digit number is indicated);

additional record information: land tax payment for 2024 according to the tax notification-decision (brief description in any form of information about the paid tax and reporting period).

The next step к: 

- check correctness of the data filled in by the bank cashier in payment instruction (including citizen’s own tax number),

- personally sign correctness of the payment instruction requisites for further execution by the bank.

IMPORTANT: making payments for a citizen who has land tax obligations, the payer provides the bank cashier with information about the tax number and the last name, first name and patronymic of citizen whose land tax obligations are being paid.

If the payment instruction requisites are filled in without errors, the paid funds will be credited to the budget as the land tax revenues from the payer who has this tax obligations, and credited to such payer’s integrated card.

RESULT: on the day after the payment is made, the payer will be able to check such crediting in private part of the Electronic cabinet.