The main administration of the DPS in the Kyiv region informs that if the inherited plot of land is leased, and the lease agreement is valid and registered, the minimum tax liability is determined by the lessee, not the heir, the Prompolitinform portal reports.
According to the norms of the Tax Code of Ukraine, the transfer of ownership of a land plot by inheritance does not terminate the lease agreement, unless otherwise provided by its terms. The rights and obligations of the previous owner under such an agreement pass to the new owner.
If the lease right is registered in the State Register of Property Rights to Immovable Property, the MTL is determined by the lessee (user) of the land plot.
At the same time, if the land plot is not leased or transferred to other use on the basis of a registered agreement, the MTL is determined by the controlling authority, and the payer is the owner of the land plot. After the inheritance is processed, the heir becomes such a payer.
Photo: Main Traffic Police Department in Kyiv region
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