State Tax Service of Ukraine informs that Resolution № 485 of the Cabinet of Ministers of Ukraine as of 30.04.2024 made changes to Paragraph 1 of Resolution № 1364 of the Cabinet of Ministers of Ukraine as of 06.12.2022 "Some matters of forming list of territories where hostilities are ongoing or temporarily occupied by the Russian Federation".
Resolution entered into force on 03.05.2024.
Resolution’s text is posted on the Government portal and web portal of the State Tax Service in:
1) "Online education" section in the subsections:
"Tax on immovable property other than land plot /Legal entities/ Peculiarities of tax administration (levy)"
"Land tax/ Legal entities/ Peculiarities of tax collection (levy)";
"Environmental tax/ Peculiarities of tax collection (levy)";
"Single tax/ Legal entities/ Single tax for taxpayers of Group IV";
2) "Legislation/Taxes, levies, payments" section in the subsections:
"Local taxes/ Land tax (as a part of property tax)/ Normative – legal acts";
"Local taxes/ Tax on immovable property other than land plot/ Normative – legal acts";
"Local taxes/ Single tax for legal entities – agricultural producers (Group IV)";
"National taxes/ Environmental tax/ Normative – legal acts".