What sanctions are provided for non-fulfillment of the obligation to pay land tax?
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Yaroslav Sikorsky
Good day.
If the payer of the land tax has not paid the approved amount on time, he is subject to a fine depending on the terms of the delay:
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10% of the paid amount of the tax debt, if the delay is up to 30 calendar days inclusive, following the last day of the payment deadline;
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20% of the paid amount of the tax debt, if the delay is more than 30 calendar days following the last day of the payment deadline.
27.04.2023 16:35