Registered or unregistered land – pay the tax. Our client used 4 land plots in his business, on which the company’s property is located. The company paid land tax for all land plots, the total amount of which was 4 million hryvnias per year. The tax service accepted such payments without objections throughout the year.
Our lawyer provided legal assistance and found that the payment of land tax in the amount of 2 million hryvnias was groundless and that it was possible to return four million hryvnias for the previous period 🤔.
The reason for such a tax payment was the absence of a registered right of ownership or use of land plots by the company in accordance with the procedure established by law for reasons independent of the company – the Kyiv City Council has been delaying the resolution of the issue for years. And according to the requirements of the Tax Code of Ukraine, land tax is a mandatory payment levied on owners of land plots and land shares (shares), as well as permanent land users.
The company’s lawyer set out its legal position in a letter to the State Tax Service on the provision of tax advice and clarification on the basis of which the tax service accepted payments from the company for unregistered land plots. In its response, the tax service supported the lawyer’s position and informed about the company’s exemption from paying such tax until the right to the land plots is registered and about the possibility of returning the unjustly paid tax in the amount of almost 4 million hryvnias.
Winner Law Firm is your victory.