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Therefore, if an individual continues to receive tax notifications-decisions for a plot of land they no longer own, this is most often due to technical errors in the register, delays in updating information, or the fact that the ownership right has not been legally terminated and the corresponding changes regarding the owner have not been registered in the State Register of Property Rights to Real Estate.For example, such cases may occur if a notary does not make changes to the register on time, or the tax office has not yet updated its database, then the tax is charged to the person who is listed as the owner in the relevant registers. And so, such a person receives a tax notification-decision, even when they no longer actually own the land.In case of such situations, you need to contact the tax office at the place of registration or at the location of the land plot to verify the data. You can do this in person or remotely through the "Correspondence with the Tax Authorities" menu in the Electronic Taxpayer Cabinet.Be sure to prepare copies of documents confirming the transfer of ownership rights (purchase and sale agreement, exchange or gift agreement, certificate of inheritance rights, or court decision) and provide a copy of the document to the tax office to confirm that you are no longer the owner of the land and are not obliged to pay the tax. In this case, the tax office will be required to cancel the tax notification-decision sent to you.At the same time, it should be noted that there are cases provided for by tax legislation when even with updated information in all registers about the transfer of ownership rights, the previous owner is obliged to pay the land tax for a certain period in the taxable year.In particular, such a case is provided for in the second paragraph of Article 286.5 of the Tax Code of Ukraine, according to which in case of the transfer of ownership rights to a land plot from one owner – legal or natural person to another within the calendar year, the tax is paid by the previous owner for the period from January 1 of that year until the beginning of the month in which their ownership right to the specified land plot ceased, and by the new owner – starting from the month in which they acquired the ownership right.Thus, even if you sold the plot of land within the year, you are obliged to pay the tax for the time when it was officially in your ownership (i.e., from January 1 until the date of sale). The buyer, on the other hand, starts paying the tax from the date of acquiring the ownership right.In conclusion, to avoid misunderstandings with the tax office, always check the relevance of your data in the relevant registers, including the State Register of Property Rights to Real Estate, access to which is open. And in case of receiving a tax notification-decision for a land plot you no longer legally own, do not delay in contacting the tax office to verify the data by providing supporting documents to bring the information in line with the current data.
