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Submission of a clarifying declaration on industrial real estate
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According to the explanation in category 106.07 of the section “Questions – answers from the Knowledge Base” ZIR, which is located at the link: zir.tax.gov.ua < / a>, owners of industrial buildings must within 30 calendar days from the date of entry into force of the Law of Ukraine “On Amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation”, submit declarations such as “Clarifying” or ” Reporting “(if on the deadline for filing the declaration there were no objects of taxation), which reflect the relevant changes in the tax liability for real estate tax, other than land, for periods beginning on May 23, 2020.
Because for other cases of change of the tax base (change of rates or codes of type of object, introduction / cancellation of privileges, cancellation of the property right, change of a share in the property right to object, etc.) norms of TCU and other regulations do not define term of specifying Declaration, the case is subject to the provisions of paragraphs. 266.7.5 § 266.7 art. 266 of the TCU, namely the clarifying Declaration must be submitted within 30 calendar days from the date of change of the tax base.
Thus, the clarifying Declaration on industrial real estate, which became subject to taxation on May 23, had to be submitted no later than June 22.
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