Paragraph 286.2 Article 286 of the Tax Code of Ukraine (hereinafter – Code) stipulates that land tax payers (except for individuals) independently calculate the land tax amount each year as of January 1 and not later than February 20 of the current year, submit to relevant controlling authority at the land plot’s location tax declaration for the current year in the form established according to procedure provided for in Article 46 of the Code, with a breakdown of the annual amount into equal parts by month. Submission of such declaration exempts from obligation to submit monthly declarations. Submitting the first declaration (actual start of activity as the land tax payer), certificate from technical documentation on the normative monetary valuation of land plot (hereinafter – Certificate from Evaluation) is submitted together with it, and in the future such Certificate is submitted in case of approval of the new normative monetary valuation (hereinafter – Valuation) of land.
At the same time, technical documentation on the valuation of land plots is valid until the start of application of decision of relevant local self-government body on the approval of new technical documentation (Paragraph 4 of Resolution of the Cabinet of Ministers of Ukraine № 1147 as of 03.11.2021 "On approval of Methodology of the normative monetary valuation of land plots"). That is, the Certificate to Declaration for the following tax (reporting) periods is not submitted until approval of the new Valuation.
Land tax declaration form (land tax and/or rent for land plots of state or communal property) was approved by Order of the Ministry of Finance of Ukraine № 560 as of 16.06.2015 (with changes) (hereinafter – Declaration).
Paragraph 49.3 Article 49 of the Code establishes that tax declaration is submitted at the taxpayer’s option, unless otherwise provided by the Code, in one of the following ways: personally by the taxpayer or person authorized to do so, or sent by mail with a delivery notification and attachment description, or by electronic communication means in the electronic form in compliance with requirements of the Laws of Ukraine "On electronic documents and electronic document management" and "On electronic identification and electronic trust services".
If necessary, the taxpayer may submit, together with tax declaration, additions to such declaration, which are compiled in arbitrary form, which will be considered as integral part of tax declaration. Such addition is submitted with explanation of reasons for its submission. At the same time, the taxpayer who submits reports in the electronic form submits such addition in the electronic form (Clause 2 of Paragraph 46.4 Article 46 of the Code).
In case of submission of Declaration together with Certificate from Valuation, presence of Certificate to such Declaration is indicated in line 8 "Addendum to Declaration" (number of sheets), and in the line "Content of addition" of Declaration – date and number of Certificate.
In case of submission of Certificate from Valuation by the electronic communication means in the electronic form, including through the "Electronic cabinet" (menu "Correspondence with the State Tax Service"), number and date of Declaration to which such Certificate is submitted are indicated in the accompanying letter with explanations.