The State Tax Service of Ukraine informs that in connection with the adoption by the Verkhovna Rada of Ukraine on March 15, 2022 of the Law of Ukraine № 2120-IX “On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on martial law” The Tax Code of Ukraine (hereinafter – the Code) the procedure for payment for land. This was reported by the press service of the State Tax Service of Ukraine.
The changes adopted in connection with russia’s military aggression against Ukraine stipulate that temporarily, for the period from March 1, 2022 to December 31 of the year following the year in which the martial law was suspended or abolished, a state of emergency is not accrued and not payment for land (land tax and rent for land plots of state and communal property) is paid for land plots (land shares) located in the territories where hostilities are being conducted (conducted) or in the territories temporarily occupied by armed groups russia.
The changes concern plots owned or used, including on lease terms, by individuals or legal entities, as well as for land plots (land shares) identified by regional military administrations as contaminated with explosives and/or on which there are fortifications.
The list of territories where hostilities are being conducted (conducted) or temporarily occupied by russian armed forces is determined by the Cabinet of Ministers of Ukraine.
Given that the deadline for filing a land tax return for 2022 is February 21, 2022, land tax payers for the relevant areas within the defined territories should, if possible, submit clarifying tax returns after the official publication of such a list.