To which controlling body is the tax declaration on real estate tax other than land submitted, if the real estate objects are located in different parts of the city with a district division, which are serviced by different controlling bodies...Chapter: News
To which controlling body is the tax declaration on real estate tax other than land submitted, if the real estate objects are located in different parts of the city with a district division, which are serviced by different controlling bodies but are part of one territorial community of the city and the tax is paid to a single account of such territorial community?
Form of the tax declaration on real estate tax other than land 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 № 897 as of 15.11.2018) (hereinafter – Declaration).
Note 6 to the Declaration, according to Sub-paragraph 266.7.5 Paragraph 266.7 Article 266 of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments, stipulates that the taxpayer of real estate other than land (hereinafter – Tax) submits Declaration to relevant controlling bodies at the location of taxation object(s), in which the taxpayer is registered (at the main and / or minor registration place).
In case of creation of a united territorial community, which includes territorial communities of administrative-territorial units located in different districts, the Declaration is submitted to relevant controlling body at the location of administrative center of the united territorial community.
At the same time in conditions of administrative reform (according to orders of the Cabinet of Ministers of Ukraine №№ 707-p – 730-р as of 12.06.2020 on the definition of administrative centers and approval of territories of territorial communities of regions) in case of creation of a territorial community in cities with district division according to the division of powers between controlling bodies serving districts of the city, one controlling body is determined, which is authorized to administer local taxes and levies, including Tax.
Given above specified, if the real estate is located in a territorial community in the city with a district division in different districts of the city, the Declaration is submitted to the controlling body authorized to administer Tax in the city with a district division.
Information about such controlling body can be obtained from any controlling body of such city.
At the same time, please note that in case of submitting Declaration to another controlling body of the city, the payer will receive a notification about the State Tax Inspectorate, which is created for territorial community of the city, code of the Classifier of objects of administrative-territorial organization of Ukraine which is specified by payer in the Declaration, determined according to the division of powers for Tax administration. In this case, re-submission of Declaration to the "correct" authorized State Tax Inspectorate is not required.
More information is in the “Knowledge Base” of public information and reference resource