Resolution № 485 of the Cabinet of Ministers of Ukraine as of 30.04.2024 "On amendments to Paragraph 1 of Resolution № 1364 of the Cabinet of Ministers of Ukraine as of 06.12.2022" (hereinafter – Resolution № 485), which entered into force on the date of publication, namely on 03.05.2024 , established that for taxation purposes, territories of active hostilities are included in the list of territories of active hostilities, territories of active hostilities, where state electronic information resources function.
Sub-paragraph 69.33 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Tax Code of Ukraine (hereinafter – Sub-paragraph 69.33 of the Code) stipulates that temporarily, from 01.03.2022, the single tax of Group IV is not accrued and paid on area of agricultural land and/or water fund land owned by agricultural producer or provided to producer for use, including under lease terms, in tax periods when military operations or territories temporarily occupied by the armed forces of russian federation take place on territories where such agricultural lands and/or water fund lands are located, until the termination date of active hostilities or temporary occupation by the russian federation on such territories. Dates of the beginning and end of active hostilities or temporary occupation are determined according to data of the List of territories on which hostilities there are (were) hostilities or temporarily occupied by the Russian Federation, approved by Order of the Ministry of Reintegration of the Temporarily Occupied Territories of Ukraine as of 22.12.2022 № 309, registered in to the Ministry of Justice of Ukraine on 23.12.2022 under № 1668/39004.
Annual amount of the single tax of Group IV is determined in proportion to the number of months when area of land plots (land shares) was subject to the single tax.
In view of the above specified, spread of effect of Sub-paragraph 69.33 of the Code in territory of active hostilities, where state electronic information resources function, begins on the first day of month in which Resolution № 485 entered into force.
Therefore, according to Sub-paragraph 69.33 of the Code, taking into account provisions of Resolution № 485 for taxation objects located on territory of active hostilities, where state electronic information resources function, the single tax of Group IV is not accrued and paid, starting from 01.05.2024 until the termination date of active hostilities in such territories.