In 2021, Ukrainians will have to pay for housing — and this is by no means a communal fee. All real estate owners should have received notices-decisions from the Tax Office about payment of tax on land, transport and real estate by July 1.
Ihor Shavrov, a well-known Ukrainian lawyer who manages the Shavrov and Partners law firm, will talk about the latter tax.
To begin with, we note that this tax does not apply to all real estate that belongs to each specific person, but only to those square meters that exceed the norms established by the Tax Code. These norms will be discussed below.
The payment term from the moment of receipt of the tax notification-decision is 60 calendar days. Such a term is established specifically for individuals.
If you have not received such a notification by July 1, but at the same time you conscientiously check your mail (by the way, not electronic, but ordinary), then they do not have the right to fine you for late payment.
Tax rates do not depend on citizenship and residency. The only difference is that to citizens of Ukraine, the tax notice with the calculation of the amount to be paid is sent to the place of residence, and to non-residents - to the place of location of the property.
HOW SUCH NOTICE SHOULD BE GIVEN
The Tax Code refers to letters sent to the address (location, tax address) of the taxpayer by registered letter with notification of delivery or personally delivered to the taxpayer or his representative.
That is, the tax office should have information that you have received a written letter. If you find it pinned to the front door, then such a letter is not considered properly delivered. But it is not worth playing with it.
WHAT SHOULD BE ATTENTION TO IN SUCH A NOTICE
- Are you the owner of such real estate at all?
- The size of the area (it is not written in the notification, but it is needed for checking tax calculations and, as a rule, such a calculation is attached)
- You have an exemption for paying such a tax
- The size of the tax rate
- The accrued tax amount
HOW TO CHECK THE TAX CALCULATION?
Norms, the excess of which is taxed:
For an apartment/apartments regardless of their quantity per 60 sq. meters;
For a residential house / houses, regardless of their quantity - for 120 square meters. meters;
For different types of residential real estate objects, including their shares (in the case of simultaneous ownership of an apartment / apartments and a residential house / houses, including their parts) - 180 square meters. meters
You will have to pay tax for every square meter above this norm. That is, if you own an apartment of 65 sq.m., then you will have to pay tax for 5 sq.m. exceeding the established norm of 60 sq.m.
Tax benefits for individuals do not apply to:
— to the object/objects of taxation, if their area exceeds five times the size of the non-taxable area, i.e. 60*5 = 300 sq.m.
object/objects of taxation, used by their owners for the purpose of obtaining income (rented, leased, loaned, used in entrepreneurial activity).
There are no benefits for non-residential premises.
The rates of this tax are established by the decision of the local self-government body, therefore, in order to check the calculation, you need to open this decision and find out what the current rate is. But this rate should not exceed 1,5% of the minimum wage established by law on January 1 of the reporting year for 1 square meter.
An important point: in 2021, the tax for 2020 will be paid, so the salary amount must be taken as it was established on January 1, 2020.
Article 8 of the Law of Ukraine "On the State Budget of Ukraine for 2020" from January 1, 2020 established a minimum salary of UAH 4 per month. Therefore, the maximum rate of rates for the reporting year of 723 cannot exceed 2020 (70 *85% ) for 4 square meter.
CALCULATION EXAMPLE
Decision of the Odessa City Council of March 16.03.2016, 428 No. 21.01.2015-VII "On Amendments to the Provisions on Property Tax in Part of the Tax on Immovable Property, Other than Land, Approved by Decision of the Odessa City Council of January 6258, XNUMX No. XNUMX- VI" set rate for residential real estate for natural persons:
0,1% of the minimum wage established by law on January 1 of the accounting (tax) year for 1 quarter. meter of the tax base (4,72 UAH).
So, if you own an apartment of 100 sq.m. in Odessa, then for 40 sq.m. you will have to pay UAH 188. = 8 sq.m. (40 sq.m. - 100 sq.m.)* 60 = 4 hryvnias.
WHICH OBJECTS ARE NOT SUBJECT TO TAX (EXCEPT TAX BENEFIT)
Individual (mansion) residential houses, garden or country houses that have been put into operation, but the ownership of which has not been legally registered, are not subject to taxation!
As for a newly built object of residential or non-residential real estate, the tax is paid by a natural person-payer from the month in which ownership of such an object arose.
A RESPONSIBILITY
As we have already said before, if you have not received such a notification-decision by July 1, then they do not have the right to impose fines for late payment. However, in case of late payment of the agreed tax liability, the following liability is provided:
in the event of a delay of up to 30 calendar days, inclusive, following the last day of the deadline for payment of the amount of the monetary obligation - in the amount of 10 percent of the repaid amount of the tax debt;
if there is a delay of more than 30 calendar days following the last day of the deadline for payment of the amount of the monetary obligation - in the amount of 20 percent of the repaid amount of the tax debt.
AND IF THE NOTIFICATION DID NOT COME?
Tax authorities send a notification-decision if the real estate object is in the Register of real estate objects. This register is still not in order. Therefore, not everyone receives tax notices, but then the tax authority can issue an invoice for the previous three years (the statute of limitations). In order to avoid the occurrence of tax debt in three years, property owners who have to pay tax, but have not received a tax notification-decision, can apply to the tax authority at the place of residence (registration) to verify the data.
Thus, within 60 calendar days from the moment of receipt of the tax notice-decision, all calculations must be clarified and verified, and the data verified with the tax office. If you do not agree with the amount (the tax office incorrectly calculated the tax), then it is during this period that you need to appeal to the court in time to appeal this decision, so that the accrual of fines for late payment does not begin, although the appeal period is 3 years.
