Special issues are due to the tax liability for the payment of lands under the absence of documents to the property rights or the rights of use of land money
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2018, Vol 36, Issue 1
Abstract
In the article the bases of acquisition of the right of ownership and use of the land plot by the natural person – the taxpayer are investigated. The list of documents, which the person must provide to the state registrar for certification of the right of ownership to the land plot, is specified, in par ticular, in the event of amendments to the procedure for state registration. General jurisprudence concerning the acquisition of the status of a payer for land in the absence of a state act certifying the ownership or use of land. It has been established that the absence of the above-mentioned documents is not a ground for exemption from fulfillment of the tax obligation for payment of land payment.
Authors and Affiliations
О. В. Покатаєва
Keywords
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