To which controlling authority should individuals, who own several residential or non-residential real estate properties in different settlements, contact to verify data?

Press service of the State Tax Service of Ukraine, published 29 January 2025 at 09:44 Chapter: News

Payers of the real estate tax other than land plot have a right to submit a written application to the controlling authority at their tax address for the data reconciliation regarding:

- residential and/or non-residential real estate, including their shares, owned by the taxpayer;

- size of the total area of ​​residential and/or non-residential real estate owned by the taxpayer;

- right to use tax exemption;

- tax rate; 

- amount of accrued tax.

If data of the controlling authorities do not match data confirmed by the taxpayer on the basis of relevant original documents, such as property documents, the Tax Service makes a recalculation at the payer’s address and sends new notification-decision. Previous decision is considered canceled.

If the taxpayer submits documents for real estate that is not in the database of information systems of the central executive body that implements state tax policy, tax payment is made on the basis of information submitted by the taxpayer. This is valid until the Tax Service receives information from registration authorities about the transfer of ownership of taxable object.