Про особливості нарахування та сплату земельного податку чи орендної плати за землю розповідає головний державний інспектор управління оподаткування фізичних осіб ГУ ДПС у Тернопільській області Юлія Соболь

\u041f\u0440\u043e \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043d\u0430\u0440\u0430\u0445\u0443\u0432\u0430\u043d\u043d\u044f \u0442\u0430 \u0441\u043f\u043b\u0430\u0442\u0443 \u0437\u0435\u043c\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u0447\u0438 \u043e\u0440\u0435\u043d\u0434\u043d\u043e\u0457 \u043f\u043b\u0430\u0442\u0438 \u0437\u0430 \u0437\u0435\u043c\u043b\u044e \u0440\u043e\u0437\u043f\u043e\u0432\u0456\u0434\u0430\u0454 \u0433\u043e\u043b\u043e\u0432\u043d\u0438\u0439 \u0434\u0435\u0440\u0436\u0430\u0432\u043d\u0438\u0439 \u0456\u043d\u0441\u043f\u0435\u043a\u0442\u043e\u0440 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u0444\u0456\u0437\u0438\u0447\u043d\u0438\u0445 \u043e\u0441\u0456\u0431 \u0413\u0423 \u0414\u041f\u0421 \u0443 \u0422\u0435\u0440\u043d\u043e\u043f\u0456\u043b\u044c\u0441\u044c\u043a\u0456\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0456 \u042e\u043b\u0456\u044f \u0421\u043e\u0431\u043e\u043b\u044c”},”is_text_only_story”:false,”id”:”UzpfSTEwMDA2OTIxNTY0OTY3OToxMzM0NzkwODIyMTcxNDI3OjEzMzQ3OTA4MjIxNzE0Mjc=”},”__module_operation_CometFeedStoryAttachedStory_story”:{“__dr”:”CometFeedStoryInvertedAttachedStoryLayoutStrategy_attachedStoryLayout$normalization.graphql”},”__module_component_CometFeedStoryAttachedStory_story”:{“__dr”:”CometFeedStoryInvertedAttachedStoryLayoutStrategy.react”}},”attached_story”:null}},”id”:”UzpfSTEwMDA3Njg4MDc3MzAxOToxMDYzNDU1NjI5NTYwNDUzOjEwNjM0NTU2Mjk1NjA0NTM=”},”__module_operation_CometFeedStoryAttachedStoryMatchRenderer_story”:{“__dr”:”CometFeedStoryAttachedStoryStrategy_attachedStory$normalization.graphql”},”__module_component_CometFeedStoryAttachedStoryMatchRenderer_story”:{“__dr”:”CometFeedStoryAttachedStoryStrategy.react”}},”message”:null,”message_suffix”:null,”message_container”:null,”message_sticker”:null,”aggregated_stories”:null},”encrypted_tracking”:”AZaGTKeS_DR1RxeQiat2yWulGhHgNLgp_k6UP3PwdZjFm_sISHwb3px9RUymfCEiA1mGJbw8gG1lFGGApnt90NRM_64jTJXvMOKS_O0ERJJsjguhEeHtoprsuSZjBsPOdAwIBw0NfmBI0k2n3FFyuJnOKcHmVhVkQRd7BuQvLKJtsE8LO4RuVtyAIjknqsZo92f547uV4FTPpTHzlNqUHT45xjM1eB7JzbYg8BpsXCayOxtFhF9CPKNuKimDcUzNoVQ-LNvvtainawSgsq6b6dVlJFEnWAhzwbZQJI_lfFe1IToMP4x8ybvNSCTl5ImCUgp-WYBgkcYesib5vCWG-orKZwzdGsC7-fffld_ALpFJ1ZUlAyRxdAtoRnEmCTsHW3CJPDzm5_YWaofRPCWIxS5S7wn9ljBT5B7rqpE5JdSta7TxKPHBedP7FgauDwaAX9HgNANPYHJ3CVFv5htFkCNqe3ewfym3nPHOXK-E87x-0BLMHUXpQCJCBvPShIiKNfgIvAJ9TfLgT6LJPyWt52k29FnKvbjsN-G_BfTsNbJ74ltnXvGSj4a5iuuQ19dMBaq5b556iQRtbJiJAn9NsZtWBwmM2PrmrOyl6rKAIovZx50ZYpd8LmT9_wn1HPe0TBDiTqhfkLBhllikN2jBDWiV-7219U8LCmzMf1qeQD4w-yY2L9_ne3eDBJYUkJ00v4DMNon_EF2gBdw24R4MzDP9lzNoT9A-S4_5f5w8V1zSh5SNr4DO3ZSk47S_j5w241qp9BYLXMRyoCINMU6zm3NQpMAv5wvK6XNG5-Dh6oa_KgnWZ4mODX2OCABeABaYh6tUVfPTLopm0lYgTLdUn6EMe5WocNa6xpRS3RIuiH79C9kJfihimUHU26NaZVpCRtHMZuYnDARp3zqi320a5gsBzLCnIfHJKuvQVJPO9b8G1pgj0pEP8LcaICNtDqU9uqvjkLAXwsfEN64Fg5gN1FJ-BZEnLNRtPNJ8qM_ToUTN1VOy4JCxTP69LK3q5dyxgMnJVJB_gpYG9ZOvlxnjs05l0eAl0u2zFiZc6X8LSq_4KHdGsxAR_lQmvbBxMqtmi3Klgcw1hRk2uDHuv7gtWm6-mTdpYSHdyADIPuRzzLkBlvv_9D5_Z2PuOnLdgUdqpm5RlC3LSd-fWa9ssWuKasjeY8HYgxcVao8wUDigMr2ofg5DWHAayx0zmvBDGExZxesnu95IeUwkcegiy42_I53KHBc_YEP2oZxO2xrR5jwdRCTxetn6TKyHeHJ0gVL9VeDNyGT8A5Ct1K3ZA6COIkHE3wSHoTQqD070GxZGHSMhp_AwWBEfjzzTRmG-LcL-m3fp18c5fwnv1tzFp5wqx2rCzuGHk0mYOGMDq0SZ28UF5XH6iyqWqVL2V2B0WhXXYKjP6zhP4iH1NVYH0lj1_XchFqVfwSv1hMUCn-A4n6_D9JtPB6U1E5Isehw65ILNr2vovUcBHV2qcerxnvkV26HeorWaXG6J8rX4Dp8izVK9jqh1tAvk1NZ7w69I-ClKLiMAm5bc2MexzVKRD06lz38F8BZ7u_1LOLtOYiIoL_C1EjosEN7K68Ovha8Xi3oHaQYIOnNW5EfR96JLqAaxxnkSAUKQqZD1qVhYbMKJHdErpxhX0DQvrnsVBo-8dF085Yr5t17CQCMrmS2j8WN-CDYT6ZudbsWtlYWZk1AMBedS-iS9TXZllsxsJfERxCrXZd3xjvUBlwTdOMqFYPTj5ZmWvbAYNTExebHtmm6gbunF2m1wmL8tP8-JbfIMHmkH5NsbQ9CVg6i43p8KIHiIGmp3zJSnFHMZldk-RpApA5I_CVQeRH0_bKm6fr-INQ182SjLIWoVdaEAAUvIydtVCppmeRP3cjI_Ni8Tw3rK79iY-PtbK0_0AjjEA1GAGAqDN41Xz3yPCe86Sm9uH_tVXnyMvRwIJEmDAp4TZE6qiuljthdswhTgZnwgRV3ZeaX1UFMDtLSJ1QDzGheq94NqdE1B7m17M4VM161g3xC8WBAOG35VthDYNpP_3zUa2KquThxXrEIiZnmoanrbcfCmc4Yr91DOKrFQ2KK8qxieeCZmgrlb7kYTfH5wZJ6k7hbVW61ikX07nV95HUXrJrOfmaFwS6Pj3BGBWLomfqpn_wgQwTfz2d6f88RLIPYlGlJW-9kiUeeIOCR4R8HfyYoKjc-DH3muKSqr3NsUO9dBSghzbjmChDU_nJDdQ-9MXlgJcuVHGR4rsAU6HUF23ZepG5UduN8TeHfuK7VTvJcEte-6glNAnzqNahCtypO4zAxYiXPVEtMKyUaKAr3RF5zFf_rIzEapx5ylC47Cu9hpgXU2r-b–MYDXNIQdqkz7qopwJH3O5fqHUPB9WVlCgZ3jPRKM34FULa90Dr_bct60LIBLn4HuUsp3rqQzyK6pJFcvFy0cshuWaD9js0p1D2nQNRhJ89KLzxVSTrIdnqcEfdjMi6IOOh8NzbroCv6BepeyWAMfavI5YYFPkTY9aeIJBTxxpG0gE5ShB8QV4V_d1hNnsAUgZSvoIpDnUnq9emSBsU