Citizens have the right to check land payment data online

To verify the data on land payment, you can submit the relevant documents in writing or electronically (via the "Correspondence with the State Tax Service" menu of the private part of the Electronic Cabinet) to the tax authorities at your place of registration or the location of any of the land plots.

In particular, regarding the size and number of land plots, land shares owned or used by the taxpayer; the right to use the tax exemption; the amount of the land tax rate; and the accrued amount of land payment.

In case of discrepancies between the data of the controlling authorities and the data confirmed by the land payment payer on the basis of the originals of the relevant documents or duly certified copies of such documents, in particular documents on the right of ownership, use of the privilege, as well as in case of changes in the amount of the land payment rate, the controlling authority to which the land payment payer has applied shall recalculate the amount of tax within ten working days and send (deliver) a new tax notice-decision together with a detailed calculation of the amount of tax to be paid. The previous tax notice-decision is considered to be canceled (withdrawn).

In addition, if a taxpayer owns several land plots or has the right to several land shares (units) in respect of which it is necessary to reconcile data, such a taxpayer has the right to apply to the supervisory authority at its place of registration with the supervisory authorities or at the location of any of such land plots, including the right to which the individual has as the owner of a land share (unit) (paragraph 6 of clause 286.5 of the TCU).

Individuals using a qualified electronic signature have the opportunity to review the generated tax notices-decisions regarding the amounts of tax liabilities accrued to them on land payment in the menu "EC for citizens" of the private part of the Electronic Cabinet or in the "My tax office" application.