Ukrainians have been explained how to calculate the minimum tax liability. In such a situation, the actual period of land ownership or use is of key importance. This was reported by UNN with reference to the State Tax Service of Ukraine.
Details
If, during the calendar year, a plot of land is transferred from one owner or user to another (including under lease, sublease, or emphyteusis), the MPZ is distributed between them proportionally to the period of use
– stated the Ministry of Finance of Ukraine in response to a request from the State Tax Service.
Specifically:
- the previous land user pays the MPZ for the period from January 1 until the month when the right ceased;
- the new one – starting from the month of acquiring the right to the plot.
The minimum annual amount of MPZ, established by the provisions of the Tax Code of Ukraine, is subject to adjustment depending on the number of months of actual land use. This allows for a more accurate distribution of the tax burden among taxpayers and avoids the accrual of liabilities for periods when the land plot was not actually in their use
– the message says.
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