Specialists of the State Tax Service answered topical questions regarding innovations in tax legislation in terms of payment exemption from the environmental tax, land payment, real estate tax and minimum tax legislation under the martial law

The most topical issues for local self-government bodies are the application of provisions of the Law of Ukraine No. 3050-ХХ as of 11.04.2023 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding payment exemption from the environmental tax, land payment and real estate other than land tax, for destroyed or damaged immovable property" were discussed during the online working meeting organized on 24.05.2023 by the Ministry of Agrarian Policy and Food of Ukraine, at the initiative of regional state, military and military-civilian administrations.

Event was attended by representatives of the Ministry of Finance of Ukraine, State Tax Service, State Service of Ukraine for Emergency Situations, State Service of Ukraine for Geodesy, Cartography and Cadastre, regional state and military administrations.

Specialists of the State Tax Service explained specifics of single tax payment on the area of agricultural land, land tax payment, exemption from the minimum tax liability, procedure for submitting clarifying calculations and crediting of tax overpayments into account of future payments.

Explanations were also provided on the procedure for payment exemption from the property tax for legal entities in case of destruction or damage to property, as well as exemption from assessment and payment of the environmental tax.