On taxes and other obligatory payments to the budget (Tax Code)

Article 512. The order for calculation and time limits for payment of the tax by legal entities and individual entrepreneurs

1. Taxpayers calculate the amount of the land tax on their own by applying an appropriate tax rate to the tax base.

2. Legal entities and individual entrepreneurs, except for individual entrepreneurs applying a special tax regime for small business entities, are required to calculate current payments for the land tax and pay them within a taxable period.

3. The amount of current payments is determined by applying appropriate tax rates to the tax base for taxable items that are available at the beginning of a taxable period.

4. Taxpayers, except for individual entrepreneurs applying special tax regimes for small business entities, shall pay the amounts of current tax payments in equal parts on or before February 25, May25, August 25 and November 25 of a taxable period.

5. If tax obligations arise within a taxable period, and also in case of provision of taxable items for use, their transfer into trust management or under a property rent (lease) agreement by legal entities indicated in subparagraphs 3) and 7) of paragraph 3 of Article 498 of this Code:

1) the first deadline for the payment of current tax amounts is the next scheduled deadline for their payment within this taxable period;

2) after the last deadline for current payments, only the final settlement and payment of the tax amount are made within the time limits provided for in paragraph 8 of this article.

6. In case of changes in land tax obligations within a taxable period, current payments are adjusted for the amount of the change in tax obligations in equal partsbetween forthcoming periods of payment of the land tax within this taxable period, unless otherwise established by paragraph 7 of this article.

7. In case of transfer of rights to taxable items within a taxable period, the amount of the tax is calculated for the actual period of ownership of a land plot.

The amount of the tax payable for the actual period of ownership of a land plot by a person transferring these rights must be paid to the state budget before or at the time of state registration of the rights. In this case, the person, transferring these rights, calculates the amount of the tax for the period running from January 1 of a current year until the beginning of the month, in which he/she/it transfers the land plot. The person, receiving such rights, calculates the amount of the tax for the period running from the beginning of the month, in which he/she/it acquired the right to the land plot.

8. A taxpayer shall make a final settlement and pay the land tax within ten calendar days of the deadline for the submission ofa declaration for a taxable period.

9. Individual entrepreneurs applying a special tax regime for small business entities shall pay the land tax within ten calendar days of the deadline for thesubmission of a declaration for a taxable period.