According to the Land code of Ukraine use of the earth is paid. The payment for the earth is made in the form of a land tax and a rent.
Land tax owners of the land plots, land shares (shares) and land users pay. The rent is made for the land plots of the state and municipal ownership provided in rent.
Charge of a payment for the earth to natural persons (except businessmen) is carried out by the state tax inspections which hand over to payers till July 15 of passable year the tax message on payment in the budget of a payment for the earth from natural persons.
In the tax message noted bases for charge of tax obligations, the sum of a payment for the earth which is necessary to payment, and also terms of payment of a payment for the earth from natural persons.
The annual sum of the added payment for the earth citizens need to pay in equal shares: till August 15 and till November 15 of passable year, reports a press - service GNA.
GNA in the Nikolaev area pays attention of citizens that the second term of payment of a payment for the earth from natural persons (on November 15) comes nearer.
In case of violation of terms of payment of a payment for the earth to natural persons penalties for untimely payment are applied and the penalty fee for each day of delay of term of payment is.
Considering noted, GNA in the Nikolaev area addresses to natural persons concerning ensuring payment of a land tax and a rent from natural persons in the terms established by the legislation.
Concerning relatively charge and terms of payment by natural persons of a land tax or a rent for the land plots of the state and municipal ownership of a request to address in the state tax inspections in the location of objects of the taxation and on GNA site in the Nikolaev area (www.odpa14.gov.ua).