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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of September 3, 2024 No. 1007

About approval of the Procedure for submission of information concerning decisions on establishment of tax benefits on payment of payment for the earth (the land tax and the rent for the parcels of land of the state-owned and municipal property) and the non-personal tax, other than the parcel of land

According to Item 12.3 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 payment for the earth (the land tax and the rent for the parcels of land of the state-owned and municipal property) and the non-personal tax, other than the enclosed parcel of land.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of September 3, 2024, No. 1007

Procedure for submission of information on decisions on establishment of tax benefits on payment of payment for the earth (the land tax and the rent for the parcels of land of the state-owned and municipal property) and the non-personal tax, other than the parcel of land

1. This Procedure determines the procedure of submission of information concerning decisions on establishment of tax benefits by payment of payment for the earth (the land tax and the rent for the parcels of land of the state-owned and municipal property) and the non-personal tax, other than the parcel of land, for the physical persons and legal entities accepted based on the decision of the bodies specified in part three of article 33 of the Code of civil protection of Ukraine (except heads of subjects of managing), about obligatory evacuation of the population (further - the decision).

2. Village, settlement, city councils and military authorities or military civil authorities quarterly after the termination of tax (reporting) quarter submit to monitoring bodies on the location of the parcels of land, land shares (shares), objects of the residential and/or non-residential real estate as of the first day of the respective quarter information on decisions on form to 15-day time according to appendix.

3. Information on decisions according to appendix moves each decision which is rather accepted in tax (reporting) quarter, the changes made to such solutions, and cancellations of relevant decisions.

If by village, settlement, city councils and military authorities or military civil authorities it is determined that earlier submitted information (for last tax (reporting) quarters or for the current tax (reporting) quarter) is submitted to monitoring body not in full or contains mistakes, the specified information for the respective tax (reporting) quarter marked about mistake in the column "Note" in line in which the error is found moves.

4. Information on decisions moves means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic identification and electronic confidential services".

Appendix

to the Procedure

Information concerning decisions on establishment of tax benefits on payment of payment for the earth (the land tax and the rent for the parcels of land of the state-owned and municipal property) and the non-personal tax, other than the parcel of land, for the physical persons and legal entities accepted based on the decision of the bodies specified in part three of article 33 of the Code of civil protection of Ukraine (except heads of subjects of managing), about obligatory evacuation of the population

See Appendix

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