Regarding payment of taxes in the form of the minimum tax liability

Taxpayers who own and/or use (rent, sublease, emphyteussis, permanent use) land plots classified as agricultural land are required to pay taxes in the form of the minimum tax liability (Law of Ukraine No. 1914 as of 30.11.2021).

For payment of taxes in the form of the minimum tax liability, separate codes for classification of budget revenues have been introduced (Order of the Ministry of Finance of Ukraine No. 154as of 27.03.2023) and the State Treasury Service of Ukraine has opened appropriate accounts for crediting such funds to the budget.

Information regarding requisites of accounts for payment of taxes in the form of the minimum tax liability is placed on subsites of the website of the State Tax Service at the link https://tax.gov.ua/rahunki-dlya-splati-platejiv/.