Hello.
When buying land, we have to submit the signed contract to the FURS, which will determine the tax to be paid within a month or so, which is (usually) paid by the seller. In my case, the seller did not want to pay the tax (it was written in the contract that he would pay it). In order to get the process started, I paid the tax. I told FURS that I would write that I was the payer, but they did not allow it.  I arranged the transfer of ownership, but complained about the amount of tax. The appeal was upheld and the money was returned to the seller. I suggest that the contract be submitted to the FURS, where it will be approved, so that the process can be followed through. Once they have calculated the amount of tax, they inform the payer to settle the liability. This will be fairer and will speed up the process of the land transfer.