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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of December 19, 2023 No. 1333

About approval of the Procedure for submission of information 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

According to subitem 12.4.6 of Item 12.4 of article 12 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for submission of information on 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 the added explosive objects.

Prime Minister of Ukraine

D. Shmygal

Approved by the Resolution of the Cabinet of Ministers of Ukraine of December 19, 2023, No. 1333

Procedure for submission of information on 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

1. This Procedure determines the procedure of submission of information concerning decisions on establishment of tax benefits by 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 (further - the decision).

2. Village, settlement, city councils, military authorities and military civil authorities submit information on decisions to monitoring bodies on the location of the parcels of land within 10 calendar days from the date of adoption of the relevant decision in form according to appendix to this Procedure.

3. Decisions are made for each calendar year 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.

4. Information on decisions moves concerning each made decision, the changes made to such solutions, and cancellations of relevant decisions. In case of identification in earlier provided information of mistake by village, settlement, city councils, military authorities and military civil authorities the repeated specifying information marked on mistake in the column "Note" moves.

5. Information on decisions moves through means of information and telecommunication system "Electronic office "electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services".

Appendix

to the Procedure

Information 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

See Appendix

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