The Bill (Reg. No.2378) defines the procedure of collecting tax imposed on immovable property other than a land plot. Pursuant to the Bill, the taxpayers are the natural persons, including entrepreneurs, and legal entities owners of buildings referred to the housing stock due to the Housing Code.
Pursuant to the Bill, the taxable objects include the buildings in ownership of the State or territorial communities, foreign institutions and organizations that enjoy diplomatic privilege and benefits due to the international agreements of Ukraine.
However, the Committee members deem necessary not to enhance particular tax laws and introduce new taxes, but adopt a Tax Code to define the basic principles of Ukrainian taxation system.
Moreover, it is necessary to coordinate the regulations of the Bill with the Civil Code of Ukraine, amend the articles appertaining to the definition of taxpayers, taxable objects, reduction of tax benefits, specification of tax administration, etc.