The principles of payment of land tax in an apartment house

Q: The company acquired the ownership of non-residential premises in the basement of an apartment building. Due to the fact that they are neither the owners and users of land (according to land registry owner of the land under the multi-storey home is a housing office, and he pays the land tax), whether the enterprise to pay tax on the land in accordance with the Tax Code Ukraine? Answer: The land relations in Ukraine are regulated by the Constitution of Ukraine, the Land Code of Ukraine and adopted in accordance with regulations, said Department of massively-raising activities and appeals of citizens of the STA in the city of Sevastopol. In accordance with Article 42 of the Land Code of Ukraine on 25.10.01g. № 2768 amended the land on which there are apartment buildings, as well as their related structures, facilities and local area state or municipal property, shall be made consistent use of enterprises, institutions and organizations engaged in the management of these houses. In accordance with Article 24 of the Housing Code of Ukraine on 01.03.84g. for the operation of state and public housing in the city created by the enterprise on the balance of which are listed houses. Regarding the taxation of land, it should be noted that charging for the land shall under section 13 of the Tax Code of Ukraine (hereinafter - NKU), which established the land tax rate, the procedure of calculation and payment, benefits with respect to land taxation, etc. Paragraph 276.1 CLE provides that the tax for the land occupied by housing will be charged at a rate of 3 percent of the amount of land tax calculated in accordance with Articles 274 and 275 GCC. However, under § 287.8 CLE owner of non-residential premises (or part thereof) in an apartment house shall pay a tax for the area under such facilities (their parts) with the local area from the date of state registration of title to real estate. Based on the above, with the owners of non-residential 01/01/2011 in multifamily houses are payers of land tax on general grounds.