Procedure of filling in columns 7, 8 of Section I and 8, 9 of Section II of the reporting (annual or monthly) clarifying land payment tax declaration (land tax and/or rent for land plots of state or communal property), including for a newly allocated land plot or under a newly concluded land lease agreement, in case of ownership (use) of land plot in the reporting year for less than a month
Sub-paragraph 14.1.147 Paragraph 14.1 Article 14 of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments stipulates that land payment is a mandatory payment as a part of property tax, which is paid in the form of land tax or rent for land plots of state and communal property (hereinafter – rent).
Form of the land payment tax declaration (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 (in edition of Order of the Ministry of Finance of Ukraine № 83 as of 18.02.2022 (hereinafter – Declaration).
Declarations of the "reporting" (annual or monthly), "new reporting" or "clarification" type, in terms of information regarding a period of possession/use for each land plot indicate:
column 7 of Section I or column 8 of Section II – proportion of days in a month (in format with four decimal places) is calculated according to formula: number of days of possession or use in a month/total number of days in a month (note 12 to the Declaration);
column 8 of Section I or column 9 of Section II – number of full months of ownership or use (from 1 to 12).
Submitting monthly Declaration, amounts of land tax and/or rent are calculated as for the annual Declaration, i.e. column 17 of Section I of the Declaration indicate annual amount of land tax, column 18 of Section II – annual amount of rent. Columns 7 and 8 of Section I or columns 8 and 9 of Section II regarding a period of ownership or use of the land plot are filled in as for the Declaration as for a year (note 18 to the Declaration).
For example, if payer of land payment owns or uses land plot as of January 1 of the current year, then filling in the Declaration, the following is indicated:
in the annual – column 8 of Section I or column 9 of Section II of the Declaration indicates 12, that is, a number of full months in the current year of ownership or use;
in the monthly (for January) – column 8 of Section I or column 9 of Section II are filled in the same way as for the tax (reporting) period (calendar year).
Herewith, column 7 of Section I and column 8 of Section II of the Declaration are not filled in.
For example, if the business entity as of January 1 of the current year was not payer of land payment, but from January 17 of the current year became owner of a newly allocated land plot or user of the land plot under newly concluded land lease agreement, then when filling in the Declaration of the "reporting" type, "reporting new" (annual or monthly):
column 7 of Section I and column 8 of Section II of the Declaration indicate 0.4839, i.e. proportion of days in January, calculated according to formula: number of days of possession or use in a month/total number of days in a month (15/31=0.48387);
column 8 of Section I or column 9 of Section II of the Declaration – 11, that is, number of full months in the current year of ownership or use of the land plot.
For example, if payer of land payment submitted Declaration for the current year and at the end of year on December 23 received ownership right to a newly allocated land plot or became user of the land plot under a newly concluded land lease agreement, then in case of submitting Declaration of the "clarifying" type for a year filling in information about such land plot column 7 of Section I or column 8 of Section II of the Declaration indicates 0.2903, that is, proportion of days in December, calculated according to formula: number of days of possession or use in a month/total number of days in a month (9/31=0.29032). In this example, column 8 of Section I and column 9 of Section II of the "clarifying " Declaration type are not filled in for such land plot.