How to submit statements of payments for the land?

The State Tax Administration in Sevastopol, reports that the procedure for calculating the payment for the land regulated by Article 286 of the Tax Code of Ukraine dated 02.12.2010 № 2756-VI (hereinafter - NKU), which entered into force on 01.01. 2011. In accordance with § 286.2 Art. 286 NKU payers pay for the land (other than nationals) independently calculate the amount of tax each year on 1 January. As before, the tax return for the current year by an annual amount equal parts by month submitted to the authority State Tax Service at the location of the land before February 1. Submission of this Declaration exempt from the obligation to submit monthly returns. However, Section 286.3 Art. 286 GCC provides that the payer of a payment for land is entitled to a monthly new reporting tax return within 20 calendar days of the month following the reporting period. This frees him from the obligation to file a tax return before February 1 of this year. the Ukrainian State Committee on land resources in accordance with Section 289.2 of Article. NKU 289, based on the consumer price index for 2010 ( 109,4%), calculated the coefficient of indexation of regulatory monetary valuation of land for the year 2010 - 1,0. Thus, in the preparation of tax returns to pay for the land in 2011 regulatory monetary value of land in 2010 to index for indexation coefficient 1.0 . NKU established new requirements for the submission of the first declaration (the actual beginning of work as a payer of fees for land). However, it should submit a statement (statement) about the size of the regulatory monetary value of land. In the future, such certificate filed in the case of approval of a new regulatory monetary valuation land. For newly designated land or on newly signed leases for the land of the land tax payer to file a tax return and within 20 calendar days of the month following the reporting period (§ 286.4 Art. 286 NKU).