As it is noted in the State Tax Service in the Volyn region, tax notices-decisions on the payment of the amount of tax calculated in accordance with p. 266.7.1 § 266.7 art. 266 TCU, and the relevant payment details, including local governments at the location of each of the residential and / or non-residential real estate, are sent (handed) to the taxpayer by the supervisory authority at the place of his tax address (place of registration) by July 1 of the year by base tax (reporting) period (year).

Thus, taxpayers have the right to apply in writing to the supervisory authority at the place of residence (registration) to verify the data on:

• residential and / or non-residential real estate, including their shares owned by the taxpayer;
• the size of the total area of ​​residential and / or non-residential real estate owned by the taxpayer;
• the right to use the tax benefit;
• the size of the tax rate;
• the accrued amount of tax.

Therefore, for an individual who inherited a residential real estate after the death of its owner, the tax is calculated by the controlling authority at the place of its tax address (place of registration) starting from the month in which such person acquired ownership.

Please note that the notary at the location of the state notary office or workplace of a private notary and / or in rural areas - an authorized official of the relevant local government at the place of opening the inheritance quarterly submit to the supervisory authority information on the issuance of a certificate of entitlement. for inheritance in the manner prescribed by the TCU for tax calculation. In the same manner, notaries submit information on the certificate of gift agreements. On the basis of the received information, the bodies of the state tax service calculate the amount of personal income tax and military duty to be paid by the heir or the gifted person.