The Main Department of the State Tax Service in the Dnipropetrovsk region reminds us that the list of land plots that are not subject to land tax is given in Art. 283 of the Tax Code of Ukraine (hereinafter – TCU). This was reported by the Main Department of the State Traffic Police in the Dnipropetrovsk region.<\/p>\n\n\n\n
<\/p>\n\n\n\n
Kyiv. Ukraine. Ukraine Gate – August 09, 2021 \u2013 Agriculture<\/span><\/a><\/strong><\/p>\n\n\n\n Land tax is not paid for:<\/p>\n\n\n\n \u0423agricultural lands of areas of radioactively contaminated territories, defined in accordance with the law as those that have undergone radioactive contamination as a result of the Chornobyl<\/a> catastrophe (zones of alienation, unconditional (compulsory) resettlement, guaranteed voluntary resettlement and enhanced radioecological control), and chemically contaminated restrictions on agriculture have been introduced (paragraph 283.1.1 of paragraph 283.1 of Article 283 of the TCU);<\/p>\n\n\n\n \ud83d\udccc lands of agricultural lands that are in temporary conservation or in the stage of agricultural development (paragraph 283.1.2 of paragraph 283.1 of Article 283 of the TCU);<\/p>\n\n\n\n \ud83d\udcccland plots of state variety testing stations and various divisions, which are used for testing varieties of agricultural crops (paragraph 283.1.3 of paragraph 283.1 of Article 283 of the TCU);<\/p>\n\n\n\n \ud83d\udccc lands of road use of public roads – lands <\/a>under the carriageway, roadside, ground, decorative landscaping, reserves, ditches, bridges, man-made structures, tunnels, transport interchanges, culverts, retaining walls, noise screens, sewage treatment plants located within the right-of-way by other road structures and equipment, as well as the land outside the right-of-way, if there are structures on them that ensure the functioning of highways, namely:<\/p>\n\n\n\n a) parallel bypass roads, ferry crossings, snow protection structures, and plantings, avalanche, and anti-mud structures, catching exits, protective plantings, noise screens, treatment facilities;<\/p>\n\n\n\n b) parking lots for transport and recreation, warehouses, garages, tanks for storage of fuels and lubricants, complexes for weighing large vehicles, production facilities, man-made and other structures that are in state ownership, owned by state enterprises, or companies, in the authorized capital of which 100 percent. shares (shares, units) belong to the state (paragraph 283.1.4 of paragraph 283.1 of Article 283 of the TCU);<\/p>\n\n\n\n