Question:
Which regulatory body do individuals (citizens) have a right to contact to verify data regarding the land tax payment?
Answer:
Land tax payers have a right to verify data on the basis of which the land tax or rent for plots of state and municipal property is calculated.
To do this, it is needed to contact the Tax Service at one’s registration place or at location of the land plot.
This can be done:
- in writing;
- electronically via the Electronic cabinet (menu "Correspondence with the State Tax Service")).
What can be clarified during the reconciliation:
- area and number of land plots and/or shares owned and/or used;
- right to a benefit;
- amount of the land tax rate;
- accrued amount of the land tax payment.
If there are discrepancies between the payer’s data and information contained in the tax declaration, the payer may provide documents confirming ownership right or use of the land, as well as right to a benefit.
Based on documents, the State Tax Service shall, within ten working days, recalculate the tax and send (hand over) to the payer new tax notification-decision with a detailed calculation of the amount.
In this case, previous tax notification-decision is considered canceled (withdrawn).
If a citizen owns several land plots or land shares (parts), such payer may apply for a reconciliation to the Tax Service at the tax registration place or at location of any of the land plots.
