Sub-paragraph 283.1.9 Paragraph 283.1 Article 283 of the Tax Code of Ukraine (hereinafter – Code) stipulates that tax for land plots contaminated with explosive objects is not paid.
Paragraph 2831.2 Article 2831 of the Code stipulates that the basis for not charging land tax according to Sub-paragraph 283.1.9 Paragraph 283.1 Article 283 of the Code in part of land plots contaminated by explosive objects is data from the State Land Cadastre (hereinafter – Cadastre).
For land plots located in territories where active hostilities are (were) ongoing or temporarily occupied by the russian federation, period during which land plots are recognized as contaminated by explosive objects is defined as a period beginning on the first day of month following the month in which active hostilities or temporary occupation of relevant territory ended (including when the beginning date of examination of dangerous territory by the operators of mine countermeasures comes after the date of end of hostilities or temporary occupation in relevant territory), under condition that the land tax payer submits to the local self-government authority, military administration or military-civilian administration an application about potential contamination of land plot with explosive objects and such local self-government body, military administration or military-civilian administration makes a decision to establish tax benefits for payment of local taxes and levies for the land plot specified in such application, and ends on the last day of month in which such land plots are recognized as suitable for use (Clause 4 of Paragraph 2831.2 Article 2831 of the Code).
Temporarily, during the martial law on the territory of Ukraine, introduced by Decree of the President of Ukraine "On introduction of the martial law in Ukraine" № 64/2022 as of 24.02.2022, approved by the Law of Ukraine "On the approval of Decree of the President of Ukraine " On introduction of the martial law in Ukraine" № 2102-IX as of 24.02.2022, to December 31 of year in which the martial law was suspended or cancelled, to the decisions of village, settlement, city councils, military administrations or military-civilian administrations regarding establishment of rates and benefits from local taxes and/or levies and/or decisions on amendments to such decisions do not apply requirements 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 Paragraph 12.3, Sub-paragraph 12.4.3 Paragraph 12.4 and Paragraph 12.5 Article 12 of the Code and the Law of Ukraine "On principles of state regulatory policy in the economic activity sphere", Part 4 of Article 15 of the Law of Ukraine "On access to public information", Law of Ukraine "On state assistance to business entities" (Sub-paragraph 69.34 Paragraph 69 Sub-section 10 Section XX of the Code).
Part 5 of Article 59 of the Law of Ukraine "On local self-government in Ukraine" stipulates that acts of authorities and officials of the local self-government of a normative and legal nature enter into force from the day of their official publication, unless the authority or official has established a later date for entry into force of these acts.
Therefore, during the martial law on the territory of Ukraine, according to requirements of Sub-paragraph 69.34 Paragraph 69 Sub-section 10 Section XX XX "Transitional provisions" of the Code, local self-government authorities have a right to make decisions on granting tax benefits for the land tax payment during the budget year and such decisions come into force from the date of their publication or from the date established in the decision (if such date is determined later than the publication date).
The Code defines conditions for exemption from taxation of land plots located in territories where active hostilities were ongoing or which were temporarily occupied by the russian federation:
- inclusion of territory on which the plot of land is located in the List of territories on which hostilities are (were) ongoing or temporarily occupied by the russian federation, approved by Order of the Ministry of Reintegration of the Temporarily Occupied Territories of Ukraine № 309 as of 22.12.2022, registered in the Ministry of Justice of Ukraine on 23.12.2022 under № 1668/39004;
- availability of the taxpayer's application, on the basis of which the decision is made;
- availability of the decision to establish tax benefits for payment of local taxes and levies for the land plot specified in such application;
- availability of information about such land plot in the Cadastre.
Local self-government authorities, on the basis of submitted taxpayer’s application, have a right to make the decision in a current year on the establishment of benefits for the land plot that is unsuitable for use due to potential threat of its contamination by explosive objects, including for periods determined by Clause 4 of Paragraph 2831.2 Article 2831 of the Code, with obligatory indication in such decisions of the land plot’s cadastral number and the date of end of active hostilities or temporary occupation of territory where such land plot is located.