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Ukrainian Economy
Economy

How to pay for land during martial law: Clarification of State Tax Service

Author
Valery Moiseev

The State Tax Service (STS) reports that in connection with the adoption of Law No. 2120-IX, the procedure for fee-charging for land imposed by the Tax Code has been changed.

Temporarily, for the period from March 1, 2022 to December 31 of the year following the year in which martial law/state of emergency was terminated or cancelled, no payment (land tax and rent for land plots of state and communal property) is charged or paid for land plots located in territories where hostilities are taking place or in occupied territories.

This applies to the plots that:

  • are owned or used, including on a lease basis, by individuals or legal entities;
  • defined by the regional military administrations as contaminated with explosive remnants or those where there are fortifications.

The list of territories where hostilities take place or temporarily occupied territories is determined by the Cabinet of Ministers.

Given that the deadline for filing a tax return for land payments for 2022 is February 21, payers of land plot payments within certain territories should, if possible, file clarifying tax returns after the official publication of such a list.

In such tax returns, starting from March 2022, it is necessary to change the tax liabilities that were declared for payment in previously filed tax returns, and indicate them in the amount of "0", except for tax liabilities for January and February 2022.

In the column "Benefit code" indicate the number of the law, namely 2120.

Examples of filling out clarifying tax returns are available on the STS website.

The State Tax Service recalled that penalties and fines are not charged during martial law, and the accrued penalty is subject to cancellation.

Recall that earlier the STS:

  • clarified the issues of VAT payment during the transition to a single tax of 2% and new taxes on fuel;
  • gave a number of clarifications on paying taxes and expenditure assistance for the Armed Forces of Ukraine during martial law.
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