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LAW OF UKRAINE

of April 11, 2023 No. 3050-IX

About introduction of amendments to the Tax Code of Ukraine and other legal acts of Ukraine concerning exemption of ecological tax, payment for the earth and the non-personal tax, other than the parcel of land, for the destroyed or damaged real estate

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. 13-17, 112) the following changes:

1. In Article 12:

in Item 12.3:

after paragraph one to add with the new paragraph of the following content:

"For action of warlike or emergency state in Ukraine in the territories where the relevant village, settlement, city councils temporarily do not perform the powers, decisions on establishment of the local taxes and/or charges and/or provisions of tax benefits on payment of the local taxes and/or charges have the right to accept the relevant military authorities and military civil authorities according to the procedure, provided by this Code for village, settlement, city councils";

add subitem 12.3.7 with paragraphs second and third the following content:

"Action of paragraph one of this subitem does not extend to acceptance by village, settlement, city councils, military authorities and military civil authorities of decisions on establishment of tax benefits on payment of the local taxes and/or charges based on statements of taxpayers for recognition of the parcels of land unsuitable for use in connection with potential hazard of their pollution by explosive objects (with obligatory specifying of cadastral numbers of such parcels of land), and also about modification of such decisions.

The decision on establishment of tax benefits on payment of the local taxes and/or charges based on statements of taxpayers for recognition of the parcels of land unsuitable for use in connection with potential hazard of their pollution shall be accepted by explosive objects for each calendar year separately, on condition of availability of the corresponding statements of taxpayers, and for the period no more than until the end of the current calendar year";

in Item 12.4:

the paragraph one to state in the following edition:

"12.4. On taxes and fees treat powers of village, settlement, city councils, military authorities and military civil authorities";

add with subitem 12.4.6 of the following content:

"12.4.6. Provision of information to monitoring bodies on the location of the parcels of land concerning decisions on establishment of tax benefits on payment of the local taxes and/or charges accepted based on statements of taxpayers for recognition of the parcels of land unsuitable for use in connection with potential hazard of their pollution by explosive objects. Such information is provided in electronic form according to the procedure and in form, the approved Cabinet of Ministers of Ukraine, within 10 calendar days from the date of adoption of the relevant decision with obligatory specifying of cadastral numbers of the parcels of land on which the relevant decision is made".

2. Item 38-1. Add 2 Articles 38-1 with paragraphs the seventh and eighth the following content:

"the parcels of land, land shares (shares) for which were not charged and the payment for the earth or the single tax of the fourth group, being in preservation, or contaminated by explosive objects or on which the decision on provision of tax benefits on payment of the local taxes and/or charges based on statements of taxpayers for recognition of the parcels of land unsuitable for use in connection with potential hazard of their pollution by explosive objects is made were not paid.

The minimum tax liability for the parcels of land, land shares (shares) provided by the paragraph the seventh this Item is not determined for the period for which the payment for the earth or the single tax of the fourth group is not determined".

3. In subitem 49.18.3 of Item 49.18 of Article 49 of the word and figures "subitems 49.18.4 and 49.18.5" to replace with the word and figures "subitem 49.18.4".

4. To add Item 70.15 of Article 70 with subitem 70.15.3 of the following content:

"70.15.3. Are transferred to the Unified state demographic register for carrying out verification of data on physical persons according to parts four and the seventh article 34 of the Law of Ukraine" About public electronic registers "in the amounts and procedure established by the Cabinet of Ministers of Ukraine".

5. In paragraph one of the subitem "an" and the subitem "v" of Item 176.1 of Article 176 of the word of "this Section" shall be replaced with words "of this Code".

6. In paragraph one of Item 177.11 of Article 177 "subitem 49.18.5" to replace the word and figures with the word and figures "subitem 49.18.4".

7. To state Item 179.2 of Article 179 in the following edition:

"179.2. According to this Code the obligation of the taxpayer on submission of the tax declaration is considered executed and the tax declaration does not move, except cases when submission of the tax declaration is directly provided by this Code if such taxpayer received:

income, including foreign income which according to this Code do not join in the total monthly (annual) taxable income;

income only from tax agents irrespective of the type and the size added (paid, provided) the income;

income from transactions of sale (exchange) of property, donation, the income from which according to this Code is not assessed, assessed with tax on zero rate and/or from which in case of the notarial certificate of agreements under which the tax according to this Section was paid;

income in type of objects of inheritance which according to this Section is assessed on zero rate of tax and/or from which the tax according to Item 174.3 of Article 174 of this Code is paid.

Also Tax declaration does not move in the cases which are directly provided by this Code.

If the taxpayer shall submit the tax declaration according to other provisions of this Code, in it along with other income the income provided by this Item is specified".

8. The paragraph one of subitem 266.7.4 of Item 266.7 of Article 266 to state in the following edition:

"266.7.4. Bodies of state registration of the rights to real estate shall after the termination of tax (reporting) quarter give to 15-day time to the central executive body realizing the state tax policy, data necessary for calculation and collection of tax by physical persons and legal entities, as of the first day of the respective quarter according to the procedure, determined by the Cabinet of Ministers of Ukraine. The central executive body realizing state policy in the field of migration (immigration and emigration), including counteractions of illegal (illegal) migration, nationality, registration of physical persons, refugees and other categories determined by the legislation, submits data within terms and according to the procedure, articles 70 of this Code established by subitem 70.16.7-1 of Item 70.16".

9. In Article 283:

in Item 283.1:

state subitem 283.1.2 in the following edition:

"283.1.2. The parcels of land which are in preservation, or the earth of agricultural holdings, being in stage of agricultural development";

add with subitem 283.1.9 of the following content:

"283.1.9. The parcels of land contaminated by explosive objects";

add with Item 283.2 of the following content:

"283.2. The tax is not paid for the parcels of land unsuitable for use in connection with potential hazard of their pollution by explosive objects, in case of acceptance by village, settlement, city councils, military authorities and military civil authorities of decisions on the establishment of tax benefits on payment of the local taxes and/or charges according to the procedure determined by this Code".

10. Add with Article 283-1 of the following content:

"Article 283-1. Features of determination of the land tax for the parcels of land which are in preservation or are contaminated by explosive objects, or are unsuitable for use in connection with potential hazard of their pollution by explosive objects

283-1.1. The basis for not charge of the land tax according to subitem 283.1.2 of Item 283.1 of Article 283 of this Code are data of the State land cadastre.

The land tax for the parcels of land determined by subitem 283.1.2 of Item 283.1 of Article 283 of this Code is not charged and not paid for the period:

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