... according to the obligation to pay land tax?
Good day.
Yes, it is possible to renounce ownership of a plot of land, which in turn will lead to the cancellation of the obligation to pay land tax for this land.
Voluntary relinquishment of land ownership is a right granted to private land owners in accordance with the legislation of Ukraine.
The procedure for voluntary relinquishment of ownership rights to a land plot is established by the Land Code of Ukraine.
In accordance with Article 142 of the Code, the owner of the land can voluntarily renounce the ownership of the land plot in favor of the state or territorial community by applying to the relevant authority.