Ukraine Tax Agency Clarifies Land Tax Exemptions, Benefits for Citizens

The Ukrainian State Fiscal Service Aug. 27 clarified land tax benefits and exemptions for citizens. The clarification includes: 1) categories of individuals exempt from land tax; 2) maximum land areas covered by the benefit for residential buildings and structures; 3) the exemption for owners of land or shares leased to a single taxpayer of the fourth group, for the duration of the lease; 4) the May 1 deadline for taxpayers with several plots of the same usage type to indicate which plot should receive the benefit; 5) that taxpayers must apply for the benefit within 30 days if the right ...