This year, the Main Department of the State Tax Service in Lviv region has issued 299 tax assessment notices on the payment of tax on real estate other than land.

As a reminder, this tax applies to apartments over 60 square meters, houses over 120 square meters, and non-residential real estate (regardless of size).

Tax notices on the assessment of real estate tax are sent to taxpayers at their tax address. However, according to the Department of Taxation of Individuals of the Main Department of the State Tax Service in Lviv region, the tax address is often different from the actual place of registration. The taxpayer is obliged to submit information on the tax address (its change) to the supervisory authority on its own, but citizens rarely comply with this.

As a result, tax notices are sent to addresses where taxpayers do not reside, resulting in debt, penalties and encumbrances on the debtors’ property. As of today, approximately 120 thousand people have real estate tax debts.

The tax authorities inform that individuals who own property can also familiarize themselves with the accruals made in their personal electronic cabinet, which can be accessed at https://cabinet.tax.gov.ua, as well as through the My Tax Office mobile application.

For reference.

In accordance with subpara. 266.10.1 of para. 266.10 of Art. 266 of the Tax Code of Ukraine, the tax liability for the reporting year on real estate tax shall be paid by individuals within 60 days from the date of delivery of the tax notice-decision.