The Government adopted a Resolution defining the mechanism for forming a unified list of territories where hostilities are (were) taking place or which are temporarily occupied by the Russian Federation (list of territories).
On March 17, 2022, Law of Ukraine #2120-IX "On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine regarding the Effect of Provisions during the Period of Martial Law," entered into force, amending the procedure for payment of land tax established by the Tax Code. In particular, no land fee is charged or paid for land plots from March 1, 2022, until December 31 of the year following the one in which martial law is terminated.
The American Chamber of Commerce in Ukraine has repeatedly appealed to the Government and Parliament regarding the need to approve the list of territories to apply the tax legislation novelties. We welcome the determination of the mechanism for its formation. The business community expects the respective Cabinet of Ministers of Ukraine Resolution and the Ministry for Reintegration of the Temporary Occupied Territories Order to be published shortly.
We would like to thank MP Danylo Hetmantsev, Head of the VRU Committee on Financial Issues, Tax and Customs Policy and all AmCham Ukraine members for their contribution to approving the necessary by-laws.
