Sub-paragraph 14.1.147 Paragraph 14.1 Article 14 of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that payment for land is a mandatory payment as a part of property tax, which is paid in the form of land tax or rent for land plots of state and communal property.
Paragraph 286.4 Article 286 of the TCU stipulates that for newly allocated land plots or for newly concluded land lease agreements payer of the land payment submits tax declaration within 20 calendar days of a month following the reporting month.
In case of a change during year of object and/or taxation base, payer of the land payment has to submit tax declaration within 20 calendar days of a month following the month in which such changes took place.
In case that in the future tax periods (taking into account statute of limitations specified in Article 102 of the TCU) the taxpayer independently (including based on the electronic check results) discovers mistakes contained in previously submitted tax declaration (except for limitations specified by this Article), such taxpayer is obliged to send clarifying calculation to such tax declaration in the form valid at the time of submitting the clarifying calculation (Clause 1 of Paragraph 50.1 Article 50 of the TCU).
If payer of local taxes (in terms of the real estate other than land tax, land tax and single tax of Group IV) submits declaration in connection with changes to object and/or taxation base after the deadline for submitting reporting declaration has expired (based on the data entered in the relevant state registers), then fines are not applied (Paragraph 50.1 Article 50 of the TCU).
Form of the land payment tax declaration (land tax and/or rent for land plots of state or communal property) is approved by Order of the Ministry of Finance of Ukraine № 560 as of 06.16.2015 with changes and amendments (hereinafter – Declaration).
Line 3 Section ІІІ "Calculation (clarification) of tax liability" of Declaration indicates accrued amount of tax liability for the reporting year, taking into account clarifications of such amounts, in particular, for newly allocated (purchased) land plots or for newly concluded contracts during the reporting year (in total and with a breakdown by months).
Lines 4 – 8 of Section ІІІ "Calculation (clarification) of tax liability" of Declaration are filled out in case of clarification of tax obligations, in particular for newly allocated (purchased) land plots or for newly concluded contracts during the reporting year (note 25 to Declaration), which indicate:
line 4 – amount of tax liability accrued for a year according to data of previously submitted Declaration (clarified indicators of line 3 of Declaration are transferred);
line 5 – amount of tax liability for a year accrued before the increase, in total (line 3 – line 4);
line 5.1 – including amount of tax liability for a year accrued before the increase according to Paragraph 50.4 Article 50 of the TCU. That is, amount of accrual before the increase of tax liability in connection with changes in taxation object and/or taxation base (on the basis of data entered in relevant state registers) is indicated submitting Declaration after the deadline for submission, but taking into account norms of Paragraph 286.4 Article 286 of the TCU. Line is filled in only in Declarations marked as "reporting", "new reporting", "clarifying", in which in line 1.1, in lines 4 and 5 of Section III of Declaration indicates the current year (note 26 to Declaration);
line 5.2 – including amount of tax liability for a year calculated before the increase (line 5 – line 5.1);
line 6 – amount of tax liability accrued for reduction (positive value (line 4 – line 3));
line 7 – amount of fine ((sum of columns 4 to 15 of line 5.2 only for months for which payment deadline has passed) x 3 percent or 5 percent). Amount of applied financial sanction is indicated in case of an understatement in previously submitted Declaration of amount of tax liabilities, independently agreed by the payer, determined according to norms of Sub-paragraphs "a" or "b" of Clause 4 Paragraph 50.1 Article 50 of the TCU (if amount of the underpayment is determined in Declaration with mark " reporting ", "new reporting ", fine of 5 percent is applied, if it is marked as "clarifying" – in the amount of 3 percent) (note 27 to Declaration);
line 8 – amount of penalty, which is accrued by the payer independently according to Sub-paragraph 129.1.3 Paragraph 129.1 and Clause 3 of Paragraph 129.4 Article 129 of the TCU (note 28 to Declaration). Total amount of penalty is indicated in column 3 and in columns 4 to 15 with a breakdown by month.
Herewith, columns 3 to 15 are filled in in lines from 4 to 6 and 8 of Section III of Declaration.
