The State Revenue Department for the Koksu district reports the following.
Cancellation of land tax for owners of apartment buildings, The norm on exemption from payment of land tax by occupied apartments (rooms) in multi-apartment residential buildings is associated with complex administration (in terms of determining the share of the apartment (room), its area, calculating the amount of land tax) and the inexpediency of the costs of calculating and collecting this tax.
So, any taxation first of all assumes that the "tax" income should significantly exceed administrative expenses, the administration of the tax should be inexpensive.
The law provides for the introduction of this norm from 2020, that is, for 2020, the land tax for these land plots will not be paid.
This norm is improving for individuals.
The office of state revenue
in the Koksu district