Land payment during the martial law

State Tax Service of Ukraine informs that the Verkhovna Rada of Ukraine adopted the Law of Ukraine as of 15.03.2022 № 2120-IX “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding validity of norms for a period of the martial law”, which changed procedure for collecting the land payment (hereinafter referred to as the Amendments) established by the Tax Code of Ukraine (hereinafter referred to as the Code).

Amendments adopted in connection with military aggression of the Russian Federation against Ukraine provide that temporarily for a period from 01.03.2022 to December 31 of year following the year when the martial law and state of emergency were suspended or lifted, there is no accrual or payment for land (land tax and rent for land plots of state and communal property), land plots (land shares) located in territories where hostilities are being (were conducted) or in territories temporarily occupied by the armed forces of the Russian Federation and are owned or used, including on lease by individuals or legal entities, as well as for land plots (land shares), determined by regional military administrations as littered with explosive devices and / or on which there are fortifications (Sub-paragraph 69.14 Paragraph 69 Sub-section 10 Section XX “Transitional Provisions” of the Code).

List of territories in which hostilities are being (were conducted) or temporarily occupied by the armed forces of the Russian Federation is determined by the Cabinet of Ministers of Ukraine.

Given that a deadline for submitting land tax declaration for 2022 fell on 21.02.2022, the land tax payers for relevant plots within the defined territories should, if possible, submit clarifying tax declarations (hereinafter – Declaration) after official publication of such list.

Tax liabilities declared for payment in previously submitted tax declarations must be changed and indicated in “0” amount in the land tax declarations starting from March 2022, except for tax liabilities for January and February 2022.  

In order to be able to further identify grounds for reducing tax liabilities in the land tax declaration in column “Privilege Code” as the privilege code, indicate number of the Law of Ukraine, namely № 2120.

Examples of filling in the clarifying land tax declarations and rent for 2022 in connection with adoption f the Law of Ukraine as of 15.03.2022 № 2120-IX “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding validity of norms for a period of the martial law” by the Verkhovna Rada of Ukraine are posted on the web portal of the STS at the link https://tax.gov.ua/zakonodavstvo/podatki-ta-zbori/zagalnoderjavni-podatki/plata-za-zemlyu--fizichni-oso/formi-zvitnosti/

Reminder! Fines and penalties are not accrued in view of provisions of Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX “Transitional Provisions” of the Code and amendments to Paragraph 129.9 Article 129 of the Code, namely, the penalty is not accrued and accrued penalty is subject to cancellation in case of an act (action or omission) by a person due to imposition of the martial law, state of emergency according to the new version of Sub-paragraph 129.9.7.

At the same time, please note that according to Paragraph 102.9 Article 102 “Statute of limitations and their application” of the Code, the course of terms determined by the Code and other legislation, control over the observance of which is entrusted to the controlling bodies, is suspended for a period of validity of legal regime of the martial law and state of emergency.