Tymoshenko comes back to a real estate tax

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The prime minister - the minister of UkraineYulia TYMOSHENKOconsiders it expedient to consider next week in the Verkhovna Rada of Ukraine the bill of a real estate tax.

As the correspondent of the UNIAN reports, she declared it today at meeting of Council of chairmen of village and settlement councils at the Cabinet.

As reported the UNIAN, the Cabinet of Ukraine suggests to impose a tax on apartments more than 150 sq.m. About it it is spoken in the bill No. 3533 "About a tax on real estate (real estate), other than the land plot", brought by Cabinet of Ministers in the Verkhovna Rada on December 22, 2008.

According to the explanatory note, the document provides real estate tax introduction, other than the land plot. In particular, by the payer of a tax it is planned to determine natural persons, including natural persons - businessmen, and also legal entities - owners of buildings. Buildings, except what are in property of establishments and the organizations of the foreign states have to be objects of the taxation.

The base of the taxation offers to determine the total area of real estate objects which will be defined on the basis of the data provided by bodies which carry out the state registration of the rights for real estate.

Tax rates counting on a year make 1% of the sum of the monthly living wage operating for able-bodied population for January 1 of the reporting tax period, for 1 sq.m of total area of object of the taxation.

For taxpayers privileges by each view of buildings in the following sizes are established: 150 sq.m of total area on the apartment used as the main residence; 300 sq.m of total area of the house at its use as main residence; 100 sq.m of total area of the garden (country) house; 100 sq.m of total area of economic constructions; 30 sq.m of total area of garage.

The specified privileges are applied to one real estate object by each look from above-mentioned irrespective of number of buildings in property of the taxpayer.

Thus the right to establish side benefits in the form of base reduction налогообло is provided to local governments

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