Law of Ukraine No. 3050-IX as of 11.04.2023 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding exemption from payment of the environmental tax, land payment and tax on immovable property other than a land plot, for destroyed or damaged immovable property" (hereinafter – Law No. 3050) entered into force on 06.05.2023.
Law changed mechanism for determining list of territories on which hostilities are (were) taking place or temporarily occupied by the Russian Federation (hereinafter – List of territories). Law No. 3050 stipulates that list of territories is determined according to Procedure established by the Cabinet of Ministers of Ukraine.
Resolution No. 1364 of the Cabinet of Ministers of Ukraine as of 06.12.2022 (hereinafter - Resolution No. 1364) determines some issues of forming list of territories on which hostilities are (were) taking place or temporarily occupied by the Russian Federation. In particular, Paragraph 1 of Resolution No. 1364 defines the executive authority (Ministry for Reintegration of Temporarily Occupied Territories), which is delegated authority to approve list of territories, and also defines components of list of territories, requirements for the format of territories by which these territories are reflected in the list, and approved form of list of territories.
Considering the above specified, within meaning of the Law No. 3050, Resolution No. 1364 can be considered to have established procedure for determining the List of territories.
In this regard, the List of territories, approved by Order of the Ministry for Reintegration of the Temporarily Occupied Territories of Ukraine No. 309 as of 22.12.2022, registered in the Ministry of Justice of Ukraine on 23.12.2022 under No. 1668/39004, can be used for determination of specifics for payment of taxes and levies on relevant territories defined by the Tax Code of Ukraine.