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The deadline for submitting the land tax declaration has been changed.
The deadline for submitting the land tax declaration has been changed.
According to the latest amendments made to the Tax Code, the deadline for submitting land tax declarations has been established.
Pursuant to Article 208.2 of the Tax Code, enterprises calculate land tax on an annual basis based on the size of land plots and the applicable tax rates. The land tax declaration must be submitted to the relevant tax authority no later than January 31 of the year following the reporting year. As January 31 of the current year is not a working day, the deadline for submitting the declaration has been extended until the first working day following that date, namely until February 2.
According to the latest amendments made to the Tax Code, the deadline for submitting land tax declarations has been established.
Pursuant to Article 208.2 of the Tax Code, enterprises calculate land tax on an annual basis based on the size of land plots and the applicable tax rates. The land tax declaration must be submitted to the relevant tax authority no later than January 31 of the year following the reporting year. As January 31 of the current year is not a working day, the deadline for submitting the declaration has been extended until the first working day following that date, namely until February 2.