To the attention of taxpayers of tax on immovable property other than land plot (legal entities)!

Press service of the State Tax Service of Ukraine, published 13 December 2023 at 16:37 Chapter: News

Tax declaration form for tax on immovable property other than land plot (hereinafter – Declaration form) was approved by Order № 408 of the Ministry of Finance of Ukraine on 10.04.2015.

In the Declaration form, in notes for filling out, it is indicated that annexes are integral part of tax declaration for tax on immovable property other than land plot.

The corresponding type of application ensures calculation of tax liability for the corresponding type of taxation object(s). If payer does not have the corresponding type of taxation object, the annex type in which tax liability is calculated for this type of taxation object is not attached to declaration.

​ It should also be noted that payment to the budget and accounting of accrued (declared) tax liabilities of tax on immovable property other than land plot is carried out by types of real estate objects.

Resolution № 106 of the Cabinet of Ministers of Ukraine as of 16.02.2021 "Some accounting matters of taxes, levies, payments and other budget revenues" (hereinafter – Resolution) states that list of taxes, levies, payments and other budget revenues is determined according to the list of codes budget classification, which are indicated in annex to Resolution.

Budget income classifier was approved by Order of the Ministry of Finance of Ukraine № 11 as of 14.01.2011 "On budget classification", which defines tax code and title:

18010100 – tax on immovable property other than land plot paid by legal entities that are owners of residential real estate objects,

18010400 – tax on immovable property other than land plot paid by legal entities that are owners of non-residential real estate objects.

For example, the taxpayer submitted declaration from tax on immovable property other than land plot with annex for residential real estate, while such taxpayer owns non-residential real estate. Such action has subsequently resulted or will result in the tax debt.

Arises a question: how to fill out the clarifying tax declaration in such case?

Article 50 of the Tax Code of Ukraine stipulates that the taxpayer is obliged to send clarifying calculation to such tax declaration in case that in the future tax periods he/she independently discovers errors contained in previously submitted tax declaration.

Namely: the taxpayer is obliged to submit clarifying tax declaration from tax on immovable property other than land plot for relevant period by clarifying previously agreed tax liability in terms of the residential real estate object (reduce) and declare (clarify) tax obligations for non-residential real estate (increase).

Therefore, the taxpayer must submit both annexes to tax declaration.

Example of filling out clarifying declaration in the specified situation is given in annexes.