Another tax abolished: who was allowed not to pay for land during the war

During the war in Ukraine, the state introduces benefits for citizens, entrepreneurs and different strata in order to contain the fall of the economy in a crisis situation. Changes are usually introduced for the period of martial law.

Now the state during the war allowed not to pay for the land. This is reported by the Government portal.

What changed

From now on for a period from March 1, 2022 to December 31 of the year following the year in which martial law is lifted, no payment for land is charged or made.

These are land taxes and rents. land plots of state and communal property. In particular, you do not need to pay for plots:

• located in the territories in which hostilities are (were) conducted or in the temporarily occupied territories, and which are owned or used, including on a lease basis, by individuals or legal entities;
• areas identified by the regional military administrations as littered with explosive objects or where there are fortifications.

The list of territories in which hostilities are or were conducted or were under temporary occupation is determined by the Cabinet of Ministers.

Submission of clarifying declarations

In 2022, the deadline for filing a tax return for land payments fell on February 21. Payers are now being asked to submit clarifying tax returns, if the land for which they pay tax falls into the list of the above plots. This should be done after such a list is determined by the Cabinet of Ministers.

“In such declarations, it is necessary, starting from March 2022, to change the tax liabilities that were declared for payment in previously submitted tax returns and indicate in the amount of “0”, except for tax liabilities for January and February 2022,” explained at the Government portal.

Examples of such documents can be found here.

Tax reform during the war

Segodnya has already told what changes were introduced to the Tax Code in Ukraine during the war.

Tax reform involves the payment of taxes on a voluntary basis for small businesses. All checks have also been canceled to keep people safe.

In particular, changes were introduced in the following areas:

• taxes for FLP;
• credit holidays;
• cancellation of business inspections;
• fuel taxes;
• charity.

Read more about these changes in our material.

We also talked about new changes in tax, financial, accounting and other reporting during the war, and who was allowed to take loans without interest.