Bureau of technical supervision


Property tax, application procedure which has changed from 1 July 2016,for non-payment of which, some citizens could lose their housing. According to experts, in particular risk are rural residents, many properties which are still not registered properly. However, once the regulatory authorities get all the information about them, you will be able to seize property from debtors.


Налог на недвижимость

Under the new rules if you previously had to pay only for the apartment with an area of over 120 square meters and houses 240 sq. m, it is now the norm cut by half to 60 sqm and 120 sqm, respectively. Secondly, the tax imposed not only for residential but also for non-residential premises, that is, in the General area will be considered as outbuildings, for example sheds or gazebos on private plots. Thirdly, the boundary, the tax rate increased from 2% to 3% minimum wage per square meter.

To pay the bills, the Ukrainians have within 60 days from the date of receipt of the notification. According to the forecasts of tax revenues to the State budget from this fee will be about 550 million hryvnias.

The amounts appearing in the tax notification in each region is different. The rates the local councils to decide. In the end, for example, in Kiev, the Dnieper, Uzhgorod, Ivano-Frankivsk pay 1% of the minimum wage (12,18 UAH./m), Kharkov and Odessa — 2% (24, 36 UAH./sq. m and the preferential area up to 120 sq m) in Lviv, Rivne, and Kirovohrad — 0,5% (6,09 UAH./sq m), says a leading specialist of Odessa Agency “Alexander-N” Alex Krasotu.

As you only need to pay for the extra squares, the amounts necessary to pay the state, not too large. For example, for an apartment of 150 sq. m in Kiev you need to pay 365,4 UAH, Lviv — 182,7 hryvnia.

However, while the bills came not all Ukrainians who have excess square footage. “The fact that they are issued on the basis of data in the State registry of real rights, and there is only data for facilities, which was the deal after 2012. The rest will automatically fall into the “gray” area,” explains the analyst SV Development Sergey Kostecki.

According to him, theoretically, the Ukrainians who know about their extra square meters will have to go to the tax and ask them to write them a notification.

“But such conscious citizens have one. The others sit and wait, really rejoicing that we may not receive bills and hoping that you forget about them,” — said the expert.

In turn, the lawyers insist that Ukrainians can be completely legal to pay for “excess” property. Because of changes in the Tax code, which legalized the payment can not be paid later than the 15th of July. And since in fact changes appeared at the end of December 2015, the tax acquires legal status only this year, and to pay its citizens should only in 2017.

“The taxpayer needs to be prepared for possible changes (not less than six months), otherwise they start to operate next year. In our case, the legislature had notified the citizens for three days. This resulted in a chain reaction on the part of local governments that failed to adopt appropriate provisions on local taxes (which include property tax and vehicle tax)”, — said the head of tax and customs law practice of the JSC “Udovice and partners” Maria Zolotareva.

According to her, Ukrainians are actively looking for a way not to pay the fee, including trying to appeal it in court. “Taxpayers usually choose the option of going to court with an administrative claim for cancellation of the relevant tax notice-decision. Less common is the initiative of the confession in court illegal decisions of the local self-government the relevant provisions of the property tax. There are shocking cases, in a court case initiated recognition illegal decisions of local authorities made by the Prosecutor’s office in interests of the state (decision of the Transcarpathian regional administrative court of 28 January 2016 in case No. 807/1234/15),” says Zolotarev.