Tax calendar
September 5, 2014, is the last date for payment in advance from rental income received by landlords in the third decade of August:
- transit of natural gas via pipelines throughout the territory of Ukraine;
- transportation of oil and petroleum products via long-distance transmission pipelines and pipelines through the territory of Ukraine;
- transit of ammonia via pipelines throughout the territory of Ukraine.
The basic taxable (accounting) period for rental income tax is a calendar month. The taxpayers calculate the amount of tax liability on the rental income on their own.
The amount of taxes is paid by the landlord at the place of tax registration, as advance payments per decade (15, 25 day of the current month, 5 day of the next month) based on:
- actual scope of natural gas and ammonia and distance routes of transportation through the territory of Ukraine in particular decades of the month;
- actual volumes of oil and oil products transported through the territory of Ukraine in particular decades of the month.
This norm is stipulated in subpar. 254.5, article 254, chapter IX of the Tax Code of Ukraine dd. December 02, 2010, under No.2755-VI, as amended.
