<\/p>\n
On December 6, the Cabinet of Ministers adopted Resolution No. 1364 on the list of territories where hostilities are being (were) conducted or temporarily occupied by the russian federation.<\/p>\n
It is assumed that businesses operating in such territories are exempted from paying environmental tax during the war. Similar benefits are introduced for land payment, tax on real estate other than land, for residential and non-residential real estate, including their shares, as well as the total minimum land tax liability for 2022 and 2023 tax (reporting) years.<\/p>\n
It is worth noting that as part of deregulation and business support, in March 2022, Law No. 2142-IX amended the Tax Code of Ukraine, which temporarily, from January 1, 2022, to December 31 of the year in which martial law is terminated or canceled, does not accrue and does not pay environmental tax by companies in the territories where hostilities are (were) conducted and in the territories temporarily occupied by the armed forces of russia.<\/p>\n
At the same time, the list of such territories is determined by the Cabinet of Ministers of Ukraine. Therefore, companies have not been able to use this instrument of state support for more than six months.<\/p>\n
Thus, the list is approved by the Ministry of Reintegration of the Temporarily Occupied Territories in coordination with the Ministry of Defense based on proposals of the relevant regional and Kyiv city military administrations. This is a similar mechanism, which is the basis of the Cabinet of Ministers Resolution \u2116457 and serves as the basis for the calculation of assistance to certain categories of the population affected by the war.<\/p>\n
The list should be updated at least twice a month.<\/p>\n
The European Business Association has appealed to the Government with this request several times this year. Particularly, given that the map of active hostilities is constantly changing and some territories have already been liberated from the occupation of the enemy, understanding the mechanism of obtaining this tax benefit is extremely important for further planning of business activities and calculation of its financial support. Therefore, the community sincerely welcomes this decision!<\/p>\n
At the same time, business is looking forward to the publication of official clarifications of the Tax Service on the application of these benefits and reporting.<\/p>\n
<\/p>","protected":false},"excerpt":{"rendered":"
On December 6, the Cabinet of Ministers adopted Resolution No. 1364 on the list of territories where hostilities are being (were) conducted or temporarily occupied by the russian federation. It is assumed that businesses operating in such territories are exempted from paying environmental tax during the war. Similar benefits are introduced for land payment, tax […]<\/p>\n","protected":false},"author":23406,"featured_media":450497,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[4,5,13],"tags":[],"yoast_head":"\n