To the attention of local self-government bodies, military/military-civilian administrations, as well as payers of land tax and tax on immovable property other than land plot!

State Tax Service of Ukraine informs that, according to Paragraph 12.3 Article 12 of the Tax Code of Ukraine (hereinafter – Code) decisions of bodies specified in Part 3 of Article 33 of the Civil Protection Code of Ukraine (except for heads of business entities), obligatory evacuation of population is the basis for obligatory adoption by relevant local self-government body or military administration or military-civilian administration (in territories where relevant village, settlement, city councils temporarily do not exercise their powers) in within territories in respect of which decision was made on the obligatory evacuation of population, decisions on the establishment of tax benefits for payment of land tax (land tax and rent for land plots of state and communal property) and real estate tax other than land plots for individuals and legal entities (hereinafter – Decision).

For reference:

Part 3 of Article 33 of the Civil Protection Code of Ukraine:

"3. Decisions on the evacuation are made by:

1) Cabinet of Ministers of Ukraine at the state level;

2) Council of Ministers of the Autonomous Republic of Crimea, regional, Kyiv and Sevastopol city state administrations at the regional level;

3) district, district state administrations in cities of Kyiv or Sevastopol, relevant local self-government bodies at the local level;

4) managers of business entities at the object level".

Requirements do not apply to such Decisions of local self-government bodies, military administrations or military-civilian administrations and/or decisions on amendments to such decisions of Sub-paragraph 4.1.9 Paragraph 4.1 and Paragraph 4.5 Article 4, Sub-paragraphs 12.3.3, 12.3.4 and 12.3.7 of Paragraph 12.3, Sub-paragraph 12.4.3 Paragraph 12.4 and Paragraph 12.5 Article 12 of the Code, Laws of Ukraine "On principles of state regulatory policy in the economic activity", "On the state aid to business entities" and Part 4 Article 15 of the Law of Ukraine "On access to public information".

For reference:

Sub-paragraph 4.1.9 Paragraph 4.1, Paragraph 4.5 Article 4 of the Code regulate periods of application of tax benefits;

Sub-paragraphs 12.3.3, 12.3.4 Paragraph 12.3, Sub-paragraph 12.4.3 Paragraph 12.4, Paragraph 12.5 Article 12 of the Code regulate terms of adoption, application, entry into force of decisions of village, settlement, city councils (bodies of local self-government);

Sub-paragraph 12.3.7 Paragraph 12.3 Article 12 of the Code stipulates that it is not allowed to set individual preferential rates of local taxes and levies for individual legal entities and individuals-entrepreneurs and individuals or to exempt them from paying such taxes and levies.

Local self-government bodies, military administrations or military-civilian administrations are obliged to submit information about Decisions to the controlling authorities by location land plots, land shares (shares), residential and/or non-residential objects every quarter within 15 days after the end of tax (reporting) quarter real estate, as of the first day of the corresponding quarter.

Such information is provided electronically in manner and form approved by the Cabinet of Ministers of Ukraine.

Pursuant to Paragraph 12.3 Article 12 of the Code, Resolution of the Cabinet of Ministers of Ukraine № 1007 as of 03.09.2024 was adopted "On approval of Procedure for submitting information regarding decisions on establishing tax benefits for land tax payment (land tax and rent for state and communal land plots) and tax on immovable property other than land plot", which entered into force on 06.09.2024.

Text of the Resolution can be found here.