Particularities of taxation
Pursuant to articles 269, 270 of the Tax Code of Ukraine, the land tax is to be paid by owners of land plots, land shares as well as land users, while the object of taxation implies a land plot owned or used as well as a land share belonging to a taxpayer, the National Fiscal Service in Ternopol oblast reports.
According to par. 99.2, article 99 of the Tax Code of Ukraine the monetary obligations of the minors/underage children are to be fulfilled by their parents (adoptive parents), and guardians (custodians) until attainment of majority (civil capacity) in full by the minors/underage children.
The parents (adaptive parents) of the minors/underage children and the minors/underage children in case of non-fulfilment of monetary obligations bear mutual proprietary responsibility to fulfil monetary obligations and/or pay off the tax debt.
A list of natural persons exempt from paying the land tax is given in par. 281.1, article 281 of the Tax Code of Ukraine, but the tax relief on land owned by the minors and underage children is not specified.
The grounds for charging the land tax are the data from the national land cadastre (par. 286.1, article 286 of the Tax Code of Ukraine).
Thus, the tax on land plots owned by the minors and underage children are charged on the common grounds and paid by the parents, custodians or the minors and underage children with assistance of parents or guardians.
