What taxes must be paid when buying a flat

What are the duties and taxes must be paid when buying a flat from non-residents, and by what amount they calculated? The order transaction tax on the sale or exchange of moveable property tax on personal income are set forth in Art. 172 of the Tax Code of Ukraine dated 02.12.2010 № 2755-VI, as amended, said Department of massively-raising activities and appeals of citizens of the STA in Sevastopol in accordance with clauses Article 172 172.9 Income from operations for the sale (exchange) of real estate by individuals - non-residents are taxed in the manner prescribed for the residents, but at the rate specified in paragraph 167.1 Art. 167 (ie, the rate of 15% or 17%). Thus the rate of 17% applies if the total amount of income tax reporting month, more than ten times the minimum wage established by law as of January 1 of the tax year (in 2011, this amount is 941 USD.). For charging tax on personal income in the form of real estate used the estimated value of the property, but not lower than the value determined by the Help Desk technical inventory. Evaluation is based on national standards for property valuation and in accordance with the requirements of regulations on property valuation, which carry out accredited appraisers. Charging the state fee is regulated by the Decree of the Cabinet of Ministers of Ukraine from 01.21.1993 № 7-93 "On State Duty", as amended (hereinafter - the Decree). By entering into the contract of sale of immovable property, individuals pay a state tax or fee for a notary, and the collection of mandatory pension insurance. If a transaction of sale is issued by a public notary, in accordance with the Decree of the Cabinet of Ministers of Ukraine "On State Duty" from 21.01.1993 shall be paid the state a fee of 1% of the value of real property specified in the contract. The price of the property is determined by agreement of the parties, however, it should not be less than its carrying value specified in the certificate-characteristic of BTI.