At the same time, land owners are legal entities and individuals (residents and non-residents) who have acquired land ownership rights in Ukraine in accordance with the law, as well as territorial communities and the state in relation to communal and state-owned lands, respectively, and land users are legal entities and individuals. (residents and non-residents) to whom, in accordance with the law, land plots of state and communal property have been provided for use, including on lease terms (paragraphs 14.1.34, 14.1.73, paragraph 14.1 of Article 14 of the TCU).

In particular, in accordance with the provisions of the Land Code of Ukraine, the Law of Ukraine of October 6, 1998 № 161-XIV "On Land Lease" as amended and subparagraphs 14.1.34 and 14.1.73 paragraph 14.1 of Art. 14 TCU owners, users and tenants of land are legal entities and individuals who in the manner prescribed by law acquired land ownership and / or land use.

According to Art. 80 of the Civil Code of Ukraine (hereinafter - CCU) a legal entity is an organization established and registered in the manner prescribed by law. A legal entity is endowed with civil capacity and legal capacity, may be a plaintiff and defendant in court.

A legal entity is liable for its obligations with all its property (paragraph 2 of Article 96 of the CCU).

However, according to Art. 95 of the CCU, a branch is a separate subdivision of a legal entity that is located outside its location and performs all or part of its functions. Branches and representative offices are not legal entities. They are endowed with the property of the legal entity that created them and act on the basis of the provisions approved by it.

Thus, tax returns on land fees to the controlling authorities at the location of land are required to submit payers of land fees - legal entities - owners and land users of such land.