The Main Department of the State Tax Service in the Dnipropetrovsk region reminds us that the list of land plots that are not subject to land tax is given in Art. 283 of the Tax Code of Ukraine (hereinafter – TCU). This was reported by the Main Department of the State Traffic Police in the Dnipropetrovsk region.
Kyiv. Ukraine. Ukraine Gate – August 09, 2021 – Agriculture
Land tax is not paid for:
Уagricultural lands of areas of radioactively contaminated territories, defined in accordance with the law as those that have undergone radioactive contamination as a result of the Chornobyl catastrophe (zones of alienation, unconditional (compulsory) resettlement, guaranteed voluntary resettlement and enhanced radioecological control), and chemically contaminated restrictions on agriculture have been introduced (paragraph 283.1.1 of paragraph 283.1 of Article 283 of the TCU);
📌 lands of agricultural lands that are in temporary conservation or in the stage of agricultural development (paragraph 283.1.2 of paragraph 283.1 of Article 283 of the TCU);
📌land plots of state variety testing stations and various divisions, which are used for testing varieties of agricultural crops (paragraph 283.1.3 of paragraph 283.1 of Article 283 of the TCU);
📌 lands of road use of public roads – lands under the carriageway, roadside, ground, decorative landscaping, reserves, ditches, bridges, man-made structures, tunnels, transport interchanges, culverts, retaining walls, noise screens, sewage treatment plants located within the right-of-way by other road structures and equipment, as well as the land outside the right-of-way, if there are structures on them that ensure the functioning of highways, namely:
a) parallel bypass roads, ferry crossings, snow protection structures, and plantings, avalanche, and anti-mud structures, catching exits, protective plantings, noise screens, treatment facilities;
b) parking lots for transport and recreation, warehouses, garages, tanks for storage of fuels and lubricants, complexes for weighing large vehicles, production facilities, man-made and other structures that are in state ownership, owned by state enterprises, or companies, in the authorized capital of which 100 percent. shares (shares, units) belong to the state (paragraph 283.1.4 of paragraph 283.1 of Article 283 of the TCU);
📌 land plots of agricultural enterprises of all forms of ownership and farms (peasant), occupied by young orchards, berries, and vineyards before their entry into fruiting, as well as hybrid plantations, gene pool collections, and nurseries of perennial orchards (paragraph 283.1.5 283.1 Article 283 TCU);
📌 land plots of cemeteries, crematoria, and columbariums (item 283.1.6 item 283.1 article 283 TCU);
📌 land plots on which diplomatic missions are located, which in accordance with international treaties (agreements) approved by the Verkhovna Rada of Ukraine, use the premises and adjacent land plots free of charge (p. P. 283.1.7 p 283.1 Article 283 TCU);
📌 land plots provided for the construction and maintenance of religious and other buildings necessary to ensure the activities of religious organizations of Ukraine, the statutes (regulations) of which are registered in the manner prescribed by law (paragraph 283.1.8, paragraph 283.1 of Article 283 of the TCU).
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Source: Ukrgate
