This is a new kind of evaluation property and property rights, owned by natural persons, in Ukraine. The evaluation value of property and property rights is determined upon results of such evaluation; such value shall be the basis for calculating the amount of taxes/fees or other obligatory payments.
In compliance with the Regulation No. 231 as of 04.03.2013 «Procedure of conduction of evaluation for tax purposes and accrual and payment of other obligatory payments levied in accordance with the legislation» independent evaluation of the property is held for the purpose of calculating the taxpayer's income - a natural person from sale (exchange) and other income of such taxpayer in the form of monetary compensation received by him from the alienation of movable and immovable property (except for cases of its inheritance and donation), as well as calculation of the amount of the state fee, taxes and other obligatory payments levied in accordance with the legislation.
We are looking forward to our mutually beneficial cooperation.