<\/p>\n
For the period of martial law, Ukraine has introduced the right to defer payment of taxes and submission of reports with the obligation to do so later \u2013 within six months after the abolition of martial law.<\/p>\n
It should be noted that the Tax Code of Ukraine (TCU) establishes the need for the Ministry of Finance to determine the procedure for confirming the impossibility of fulfilling the tax obligation. At the same time, this norm resonates with the provisions of the TCU on the onset of force majeure, recognized by the Chamber of Commerce in connection with the military aggression of the russian federation against Ukraine. However, the TCU does not specify the manner in which one can use the rules of force majeure.<\/p>\n
According to the EBA experts, taxpayers should be given an unconditional possibility to use the appropriate grounds for exemption from liability. Accordingly, we call on the Ministry of Finance to develop Regulations (on the possibility or impossibility of fulfilling obligations) so that taxpayers can exercise their rights without unnecessary bureaucratic procedures. We expect the Ministry of Finance to clarify the application of the rules on the exemption from liability based on force majeure. We expect this clarification to be most favourable for taxpayers.<\/p>\n
We would also like to note that the EBA has previously sent a letter to the State Tax Service and the Ministry of Finance requesting official clarification on the application of taxpayers’ right to defer reporting and payment of taxes, as well as exemption from environmental tax, land fees, tax on immovable property other than land in respect of “objects” located in the occupied territories or territories in which there were\/are hostilities.<\/p>\n
Companies have additional questions about the peculiarities of filing a clarifying tax return declaration after the abolition of martial law, the timing of the publication by the Cabinet of Ministers of the List of territories where hostilities are taking place or temporarily occupied by the armed forces of the russian federation and\/or publication by the regional military administrations of the List of land plots identified as contaminated with explosive objects and\/or for which there are fortifications.<\/p>\n