State Tax Service has identified one of the most common mistakes made by taxpayers during preparation of the land tax declaration (land tax and/or rent for land plots of state or communal property) (hereinafter – Declaration), namely: incorrect declaration of the land plot’s area.
Please note that Declaration is filled out taking into account notes contained in the Declaration form itself, approved by Order of the Ministry of Finance of Ukraine № 560 as of 16.06.2015 (as amended by Order of the Ministry of Finance of Ukraine № 83 as of 18.02.2022).
Column 11 of Section I of the Declaration has to contain indicated area of the land plot in hectares (with four decimal places, note: 1 hectare is 10 000 square meters), if the land plot is located outside the settlement; column 12 of Section I of the Declaration – in square meters (with two decimal places), if the land plot is located within the settlement. Columns 13 and 14 of Section II of the Declaration require similar filling out.
At the same time, it is not allowed to fill in the land area indicators simultaneously in columns 11 and 12 of Section I and columns 13 and 14 of Section II of the Declaration for one cadastral number.
Making such mistakes by the taxpayer preparing the Declaration has a negative impact on the taxpayer’s positive history in the process of registration of tax invoice/adjustment calculation.