Representatives of the State Tax Service explained specifics of application of provisions of the Law 3050 in part of the single tax of Group IV, land payment, minimum tax liability and personal income tax

State Tax Service of Ukraine continues to clarify innovations of tax legislation regarding exemption peculiarities from assessment and payment of the single tax by payers of Group IV, land payment, environmental tax and minimum tax liability during martial law. Changes were made by the Law of Ukraine No. 3050-IX as of 11.04.2023 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding exemption from payment of the environmental tax, land payment and tax on immovable property other than land plot, for destroyed or damaged real estate".

During the online meeting with representatives of the All-Ukrainian Agrarian Council and the "Ukrainian Club of Agrarian Business" Association, representatives of the State Tax Service provided answers to practical questions that arise for business entities submitting clarifying tax declarations in order to reduce amount of tax liabilities from taxes that are carried out in territories of conducting (ending) active hostilities or temporary occupation (de-occupation).

In particular, explanation was provided regarding calculation of the minimum tax liability, procedure for submitting clarifying single tax declarations of Group IV and land payment.

Using examples, the tax experts explained peculiarities of filling out annexes with calculation of the minimum tax liability to clarifying tax declarations. It was also emphasized the payers’ right to use overpaid monetary obligations that will arise after submitting clarifying declarations, to pay future payments, other taxes and levies (except for single social contribution).

Taxation of charitable assistance to individuals was considered during the meeting. In particular, it was noted that taxation of such assistance paid to individuals who live (lived) on the territory of settlements where hostilities are (were) taking place and/or who were forced to leave their residence place due to hostilities in such settlements, until May 6, 2023 (date of entry into force of the Law 3050) was carried out without applying List of territories, approved by Order of the Ministry of Reintegration No. 309 as of 23.12.2022 (as amended), taking into account Paragraph 25 of Sub-section 1 Section XX "Transitional Provisions" of the Tax Code of Ukraine.

State Tax Service suggested that taxpayers, in case of need for more detailed explanation regarding application of provisions of the Law 3050, send requests to the tax service for provision of individual tax consultations.

Reminder! Communication tax platforms operate for operational communication with business in bodies of the State Tax Service. It is also possible to get explanation by calling “hotlines” and at Contact Center of the State Tax Service.

In addition, web portal of the State Tax Service has "Online education" section with useful tax information for taxpayers, which is located at the link https://tax.gov.ua/baneryi/onlayn-navchannya.