Publication date: 29.05.2024
lawyer, 23 years of experience in enforcement.
Peculiarities of the implementation of the norms laid down in the Law of Ukraine dated April 11, 2023 under the title No. 3050-IX, which refers to changes made to the Tax Code of Ukraine and other legislative acts of Ukraine. These changes, in particular, concern the exemption from payment of environmental tax, land tax and tax on immovable property, except for land plots, in case of destruction or damage to immovable property.
The process involves submitting information to the regulatory authorities regarding decisions on tax benefits in connection with the payment of local taxes and/or fees. These decisions were made on the basis of taxpayers' applications to declare land plots unsuitable for use due to the potential risk of contamination by explosive objects.
According to Clause 12.4 of Article 12 of the Tax Code of Ukraine, village, settlement, city councils (hereinafter - councils) are assigned certain powers, one of which is to provide information to the relevant authorities on the location of land plots. This information relates to Councils' tax relief decisions in respect of local taxes and/or charges. These decisions are made on the basis of taxpayers' applications to declare land plots unsuitable for use due to the potential risk of contamination by explosive objects (hereinafter - Decisions - contaminated land plots). Councils are required to provide this information electronically within 10 calendar days from the date of the decision. The provided information must contain the cadastral numbers of the land plots to which the decision applies. The form and procedure for providing this information are determined by the Cabinet of Ministers of Ukraine.
In regions where the Soviets are not the governing bodies, military administrations and military-civilian administrations are given the right to make decisions in accordance with the rules set forth in the Code for the Soviets (as specified in Clause 12.3 of Article 12 of the Code). .
According to paragraph 12.3.7 of paragraph 12.3 of article 12 of the Code, decisions regarding each calendar year are made separately, taking into account the relevant appeals of taxpayers, and are approved no later than the end of the current calendar year. year.
TextAs reported by the State Tax Service of Ukraine, by Resolution No. 485 of the Cabinet of Ministers of Ukraine dated April 30, 2024, amendments were made to paragraph 1 of Resolution No. 1364 of the Cabinet of Ministers of Ukraine dated December 12, 2024. 06.06.2022. These changes relate to the creation of a list of territories on which hostilities or temporary occupation by the Russian Federation were conducted.
Resolution No. 485 entered into force on May 3, 2024, which included the territories where hostilities are taking place in the list of territories of operation of state electronic information resources for taxation purposes.
For the purpose of taxation during the period of martial law in Ukraine, subsection 3 "Territories of hostilities, where state electronic information resources operate" of section I, which is called "Territories in which hostilities are (were) conducted, List of territories in which ( were conducted) hostilities or the conduct of hostilities in the temporarily occupied territories of the Russian Federation, approved by the Order of the Ministry for the Reintegration of the Temporarily Occupied Territories of Ukraine dated 12.22.2022 No. 309. (as amended), is used. The use of this subsection meets the special requirements for tax collection set forth in chapters VIII and XII, as well as paragraphs 69.14, 69.16 and 69.22 of subsection 10 of chapter XX, which is called "Transitional provisions, of the Tax Code of Ukraine (hereinafter - paragraphs 69.14, 69.16, 69.22 of the Code) .
From January 1, 2023, as determined by clauses 69.14, 69.16, 69.22 of the Code, the period from the first day of the month in which the beginning of active hostilities or temporary occupation for the relevant persons is established will not be taxed. territories, as well as the last day of the month when hostilities or temporary occupation cease. The determination of these dates is based on the information provided in the List of Territories.
At the same time, the spread of the action of paragraphs 69.14.
Therefore, according to paragraphs 69.14, 69.16, 69.22 of the Code, taking into account the norms of Resolution No. 485 for taxation objects located on the territory of active hostilities, on which state electronic information resources function, Taxes are not accrued and paid, starting from 05.01.2024 until the last day of the month, in which hostilities or temporary occupation of the relevant territory is completed.
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