According to the current Tax Code, taxpayers are exempt from certain taxes in the territories of active hostilities and the TOT.
However, in order to protect all taxpayers located in the territories of active hostilities, the Government has today supported amendments to paragraph 1 of the Cabinet of Ministers’ Resolution No. 1364 dated 6 December 2022.
The amendments provide for tax benefits to taxpayers in the territories of active hostilities where state electronic information resources operate. In particular, they will allow them not to charge or pay certain types of taxes in such territories.
The relevant draft resolution was developed by the team of the Ministry of Reintegration.
As of 30 April, state electronic information resources are functioning in the following territories that belong to the territories of active hostilities:
- Dnipropetrovska oblast: Nikopol city (Nikopol city territorial community (TC)), Chervonohryhorivka village (Chervonohryhorivka settlement TC) and others.
- Donetsk region: Kostiantynivska urban TG, Lymanska urban TG and others.
- Zaporizhzhia oblast: Preobrazhenska rural CT (partially) and others.
- Mykolaiv oblast: Ochakiv city (Ochakivska urban CAG), Kutsurubska rural CAG.
- Kharkiv region: Kindrashivska rural ATC, Kurylivska rural ATC (partially) and others.
- Kherson region: Kherson city ATC, Bilozerska settlement ATC and others.
In addition, the implementation of the act will eliminate discrepancies in the implementation of a housing certificate for the purchase of residential real estate in the territories of possible hostilities.