Main Directorate of the STS in Rivne region reported that the taxpayers of Rivne region transferred 112.5 million UAH of the real estate tax other than land to local budgetsduring January – April 2020. Biggest part in the amount of this property tax was transferred to the budget by legal entities that independently declare and pay the real estate tax. Share of payment which they paid exceeded 90%, which is 102.2 million UAH.
Individuals transferred 10.3 million UAH of the real estate taxto local budgets.
The biggest amounts of the real estate tax revenues were received by the territorial communities of Rivne city – 9.9 millionUAH, Varash city –2.5 millionUAH, Rivne district – 2.3 millionUAH, Sarny district - 1.3 millionUAH.
It should be reminded that in 2020 controlling bodies accrue the real estate tax other than land for the 2019 tax (reporting) year to individuals-taxpayers. This tax liability is paid by individuals within 60 days from the date of the tax notification-decision delivery.Therefore, requirements for exemption from taxation provided by the Law № 533, taking into account the amendments introduced by the Law № 540, will be taken into account when calculating tax by controlling bodies to individuals - taxpayers for the non-residential real estate in 2021 for 2020 tax (reporting) year.