Who pays
Under article 433 of the Tax Code (natural persons) and article 425 (legal entities) — the persons who hold a land plot by right of ownership, possession, use or lease. The rent under a lease contract made with the khokim and registered by the state counts as the land tax.
What it depends on
The area of the plot; its location; its designated purpose (housing, agriculture, business). Under article 435 of the Tax Code, the tax base for natural persons is the area of the plot by the data of the state registration body, and for agricultural land it is the normative value of that land. The Tax Code sets the base rates, and the Kengashes of the regions and the districts (cities) set the exact rates with coefficients. A plot used for business activity carries the rates set for legal entities.
Reliefs
The Tax Code gives reliefs for certain categories of persons and certain land. Under article 436, you yourself give the document that confirms the right to the relief to the tax body at the place of the plot.
If the calculation is wrong
For natural persons the tax body calculates the tax and hands over the payment notice each year by 1 March (article 439). Check the data in the notice: the area, the rate, the relief. If there is a mistake, file a written application with the tax body.