According to with Sub-paragraph 12.3.3 Paragraph 12.3 = Article 12 of the Tax Code of Ukraine (hereinafter – Code), village, settlement, city councils (hereinafter – Councils) shall provide the controlling authority, in which the payers of relevant local taxes and/or levies are registered, with electronic information regarding rates and tax benefits for payment of local taxes and/or levies (hereinafter – Information) in accordance with procedure and form approved by the Cabinet of Ministers of Ukraine, and copies of decisions adopted on the establishment of local taxes and/or levies and on amendments to such decisions.
Paragraph 12.3 Article 12 of the Code stipulates that for a period of the martial law or state of emergency in Ukraine in territories where relevant Councils temporarily do not exercise their powers, decisions on the establishment of local taxes and/or levies and/or provision of tax benefits for payment of local taxes and/or levies shall be made by relevant military administrations and military-civilian administrations in accordance with procedure provided for by this Code for Councils.
Procedure and form of providing Information are approved by Resolution of the Cabinet of Ministers of Ukraine № 1330 as of 28.12.2020 “On approval of the procedure and forms of providing controlling authorities with information in electronic form regarding rates and tax benefits for payment of local taxes and/or levies” (hereinafter – Resolution № 1330).
State Tax Service of Ukraine informs that Resolution № 1330 was amended by Resolution of the Cabinet of Ministers of Ukraine № 1191 as of 18.10.2024 “On amendments to Resolution of the Cabinet of Ministers of Ukraine №1330 as of 28.12.2020 ” (hereinafter – Resolution № 1191).
Resolution № 1191 provides the introduction of information provision by Councils to controlling authorities through the information and analytical system for managing planning and execution of local budgets “LOGICA” (hereinafter referred – IAS“LOGICA”). Resolution № 1191 entered into force on 24.12.2024.
Paragraph 3 of Procedure for exchanging information between bodies controlling collection of budget revenues and local self-government bodies, approved by Resolution of the Cabinet of Ministers of Ukraine№ 627 as of 16.06.2021, stipulates that the Ministry of Finance is the owner of IAS "LOGICA" and ensures protection of information according to legislation on the protection of state information resources.
At the same time, according to line 15 of Annex 2 to Procedure for the exchange of electronic documents between the Ministry of Finance of Ukraine and Participants in the budget process at the local level (hereinafter – Procedure), approved by Order of the Ministry of Finance of Ukraine as of 30.08.2021№ 488, registered in the Ministry of Justice of Ukraine on 25.10.2021 under № 1372/36994, the chief administrator of local budget funds, authorized to perform such action, shall transmit to the IAS“LOGICA” of the Ministry of Finance of Ukraine information regarding rates of local taxes and/or levies and tax benefits for payment of local taxes and/or levies, copies of decisions adopted on the establishment of local taxes and/or levies and on amendments to such decisions for further transfer to the controlling authority.
Taking into account above specified, the Councils and military/military-civilian administrations, according to Sub-paragraph 12.3.3 Paragraph 12.3 Article 12 of the Code shall provide information in forms established by Resolution № 1330 (as amended) to the IAS "LOGICA" of the Ministry of Finance of Ukraine.
