The government again reverted to the idea of вЂ‹вЂ‹imposing a tax on real estate.
In early July, Prime Minister Yulia Tymoshenko on the need to consider
in Parliament a bill. And although he has not been
on the agenda of the Verkhovna Rada, whose work was closed dots
in law, and an extraordinary session the MPs gathered
spend on other "overarching" issues, we can not exclude that
"Real-estate tax" materialized in the near future. Especially
that "from nothing" could get a good replenishment of local budgets.
Who will have to pay in case of imposing a tax on real estate
and when this might happen? Despite opinions to the government,
that in view of the crisis indicators of taxable real estate area, from
which will "dance" tax can be changed, we will be guided
last year's bill в„– 3533 "On taxes on real property (real estate)
different from the land "as the initiator of the rules and acts as a time
The Cabinet in the person of his commander in chief. Luxury with "excessive"
The government proposes to define an area that live in apartments
over this area in the bill - a luxury and you have to pay.
Taxpayers are the owners of property - physical
and legal persons. In this case, if the property is in general
shared ownership of several persons (eg, home or office two masters
Center, which bought part of the tenants' premises), the taxpayer
supports each of them with the corresponding shares. If the property
is jointly owned by individuals (ie, without separation
specific parts, such as marital property), the tax can be paid
one of them of their choice, but each person is responsible for non-payment
tax or to comply with the obligations related to payment. Bill
offers a number of benefits on which tax is not charged if the project area
tax does not exceed 150 square meters. m total area of вЂ‹вЂ‹apartments, 300
square. m total area of вЂ‹вЂ‹the house, 100 square meters. m total area of вЂ‹вЂ‹the garden (suburban) home
100 square meters. m total area hozpostroek and structures, 30 square meters. m of total area
garage. Lawyer Company "Law Firm" YUST Ukraine "Alexey Rogachev
explained that if an individual is in the ownership of several
apartments, are taken into account the area of вЂ‹вЂ‹each of them separately, not combined
area all owned apartments. If none of them does not exceed 150
m, the tax is not paid. A similar rule is used
and in cases where the property there are different objects, such as rent,
garden house and a garage. If none of these facilities does not exceed the stipulated
concessions area, the tax need not pay, according to a draft.
But there is its own peculiarities. According to the lawyer, the benefits established
for apartments and houses, the owner can use only under the condition
if this is his principal place of residence, and he's registered. And in the case
with garden (dacha) house, Combining and garages, the owner will be able to
take advantage of the benefits for only one garden at home, one
Combining and one garage, regardless of their number. That is,
in the presence of two garages, for example, an area of вЂ‹вЂ‹20 square meters, the owner may
expect to benefit for only one of them, and the second will
pay the tax in full. According to the lawyer, if the building area exceeds
provided for preferential rates, the tax paid for the entire area completely.
In other words, if the total size of the apartment is 170 square meters, the tax
would be paid for the entire area, not just for the "extra" 20 sq.m.
Rogachev said that local authorities bill provides
right to determine additional benefits to pay this tax, however,
do not specify to what extent and under what circumstances. Individuals must
will pay tax each year until 15 November of that year, and legal
person - on a quarterly basis until the 30th of the month following the quarter.
Evade taxes is impossible? If the benefits are clear: the registered
- Is exempt from tax, then to avoid paying for "extra" apartments and villas
tempted to rewrite their relatives in various calibers. But not
far from it, along with real estate "rewritten" and the obligation to pay
tax, because the property requires. "If the sale of a friendly
face is to reduce their own tax deductions,
this is not the best option - just a friendly "figurehead" face
will be required to pay taxes "- warns Rogachev. Exactly
also can not use the benefits by selling the friendly face of
example, ВЅ of ownership of a garden house area of вЂ‹вЂ‹110 sq.m.
"It seems that, as a result of the transaction will turn out that now each of the owners
owns only 55 square meters, and thus is entitled to a privilege tax.
However, in this case, the property will be located in the common
owned by several parties, and while the taxpayer serves each
of them in the appropriate proportion. In other words, in this example, both
co-owner will have to pay tax in half, based on the total area
garden house "- said the lawyer. True, there is a small loophole.
Rogachev said that given the characteristics of specific property
theoretically possible to get a benefit, if we divide this property
two or more (for example, in a private home to sell separately the premises as
apartment, and not as a share of the ownership of the house). In this case, the area
each of the sites will be considered separately. Land - separately
house - originally a separate undertaking of the Government was that
to impose a tax "on the huge houses and large tracts of land," then flies
separated from the burgers, because tax collection is necessary to create a single
register of real rights in land and property, which still can not
to share the SLC and the Ministry of Justice. So, the bill divided the land
from the property. Lawyers believe that the existing registers BTI - required
minimum that the law worked in practice. "However, the separate administration
tax, for example, at home and pay for the land on which it stands, much
more difficult and more expensive than all the activities at once "- added the lawyer
"YUST Ukraine". Partner, "Adler and partners. Law Office "
lawyer Yuri Ostapenko said that the tax administration will be selected
property owners of "excess" area on the basis of the BTI, which
will be required to submit quarterly STA before the 15th of next month
statements required to calculate the tax. In the corresponding
inspection information is transmitted to all owners of real estate
in a territory, not just those whose area exceeds soft.
"Inspection on your own calculates the size of the tax, which
payable by natural persons (entities do it yourself)
and notify the relevant proprietor of the place of residence of the need
payment of a specified amount each year until July 15 of that year ", - added
Rogachev. The rich also pay real estate market in different ways
evaluate the effect of the tax. Some say that the luxury tax
- International practice, because in Europe it is up to 60% of local budgets.
But others resent how much you can push, and even at times when people
save every penny. According to Director General of Academy Park
Lane Galina Melnikova, in the form in which there is today a bill that
he did not have a material impact on the change in value of the property.
Since the tax rate - only 1% of the minimum subsistence level
(669 UAH) for 1 square. meter total area, ie, 6, 69 grn. per square. meter.
A majority of residents own apartments, the area does not exceed
soft 150 sq. km. meters. She believes that amount will have to pay
once a year is too small to lay it in the value of property
for sale. "The real estate tax exists in almost all countries
and taking into account the world practice, this is normal, when in possession of real estate
you pay tax, "- she added. In this Rogachev said that
payment of tax - can afford to owners of large real estate. "At
As it is obvious that the owner of the house of 320 sqm are able to accurately
to pay 2141. UAH. per year (in less than 200 USD. per month), "- counted
he said. On the other hand, according to a lawyer, may increase in size
rent office centers, as their owners will try to
"Throw" on the tenant an additional tax burden. Developers
however, consider that a tax may lead to lower sales volume
housing, since reduced the number of investors in housing
that will lead to reduction in the industry and make our "residence"
even less accessible. According to the vice-president "Kyivmiskbud" Alexis
Bulgakov, in times of crisis, when all fell proceeds to introduce additional
taxes inappropriate. Indeed, proponents of the bill focused on
2001-2007, the situation where property prices grew rapid
rate. But now the situation has changed dramatically, prices have fallen, the number of
contracts of sale of real estate has declined. And the introduction of
property tax can sharpen the problem, said Yu Ostapenko. So
better to make the bill to the Verkhovna Rada after the stabilization
economic situation. Lawyer "YUST Ukraine" considers that at this
tax does not affect the amount of real estate transactions since its base is
area of вЂ‹вЂ‹real estate owned by a particular person, rather than
operations with it. "Therefore, a lull in the market speculation it is hardly affected;
but the likelihood that people will start to sell items related
area to minimize the payment of this tax - is high enough, "
- The expert believes. In his view, if Parliament adopts a law in this
year, the tax levy in 2010 would be contrary to the provisions of Art.
1 of the Law of Ukraine "On Taxation System". As a "typical
error "of the government is that it offers the imposition of taxes
without change in the law called that should be included in the
him not later than 6 months before the new fiscal year and enter
in force at the beginning of the new fiscal year. Lawyer predicts that, rather
all, the dispute between the interested parties will be addressed again at the Constitutional
Court. And it means - if you live by the law, the tax is not shining to us soon.
Subject to any rules - no earlier than 2011. And if you remember that today
the yard is not just a year, and election year, it is hardly a member of
or "uryadovets" who dares to scare the electorate the prospect of additional
spending in an already difficult economic conditions. But in our country
You can wait for any surprises ...