Legal entities paid 1.1 billion UAH of the land fees to local community budgets during January – June 2020.
In 2020, legal entities have declared the land payment liabilities in the amount of 2.4 billion UAH, including 1.3 billion UAH of the land tax and almost 1.1 billion UAH of rent.
As of 01.06.2020, the number of 13178 legal entities – payers of land fees, including: 7970 business entities – land tax payers and 5208 land rent payers.
It should be reminded that payers of the land fees (excepting individuals) independently calculate the amount of land fees annually as of January 1 and not later than February 20 of the current year and submit to the relevant controlling at the location of the land tax declaration for current year in the manner prescribed by Article 46 of the TCU, with a breakdown of the annual amount in equal installments by month. Submission of such declaration exempts from the obligation to submit monthly declarations.
Land payment is one of stable and effective sources of filling the local budgets, the funds of which are directed to meet the local communities’ needs.
