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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of August 20, 2025 No. 1009

About approval of the Procedure for inspection of the parcels of land on which the decision on provision of tax benefits on payment of the local taxes and/or charges in connection with recognition of the parcels of land unsuitable for use because of potential hazard of their pollution by explosive objects is made

According to the subitem 25 of Item 27 of the Section X "Transitional provisions" of the Land code of Ukraine the Cabinet of Ministers of Ukraine decides:

Approve the Procedure for carrying out inspection of the parcels of land on which the decision on provision of tax benefits on payment of the local taxes and/or charges in connection with recognition of the parcels of land unsuitable for use because of potential hazard of their pollution by explosive objects which is applied is made.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of August 20, 2025, No. 1009

Procedure for inspection of the parcels of land on which the decision on provision of tax benefits on payment of the local taxes and/or charges in connection with recognition of the parcels of land unsuitable for use because of potential hazard of their pollution by explosive objects is made

1. This Procedure determines the mechanism of carrying out inspection of the parcels of land concerning which village, settlement, city councils or military authorities of settlements (in case of creation) which chiefs perform the powers provided by part two of article 10 of the Law of Ukraine "About legal regime of warlike situation", or voyenno - civil authorities (in case of creation) make the decision on provision of tax benefits on payment of the local taxes and/or charges in connection with recognition of the parcels of land unsuitable for use because of potential hazard of their pollution by explosive objects (further - the parcels of land), for the purpose of identification of the fact of their use / non-use by purpose.

2. The terms used in this Procedure have the following value:

the body providing tax benefits - village, settlement, city council or military authorities of the settlement (in case of creation) which chief performs the powers provided by part two of article 10 of the Law of Ukraine "About legal regime of warlike situation" or military civil authorities (in case of creation);

authorized body - territorial authority of Gosgeokadastr or executive body of village, settlement, city council which acquired the powers established by the law on implementation of the state control of use and protection of lands.

3. The bases for carrying out inspection of the parcels of land are:

the appeal of executive bodies, local government bodies, physical persons or legal entities with information on use of the parcels of land on purpose and the data allowing to identify such parcels of land (cadastral number, the address, planned cartographic materials with location designation);

initiative of authorized body.

4. In case of carrying out inspection of the parcels of land on the basis determined by the paragraph the second Item 3 presents of the Procedure:

the authorized body within five working days from the date of receipt of the address sends the letter by all means to communication (with use of mail service, through system of electronic interaction of executive bodies, e-mail, etc.) to the body providing tax benefits in the territory of which the parcel of land, for the purpose of receipt of information of rather made decisions on provision of tax benefits is located;

the body providing tax benefits within three working days from the date of receipt of such letter directs by all means communications (with use of mail service, through system of electronic interaction of executive bodies, e-mail, etc.) to authorized body information on the made decisions on provision of tax benefits;

the authorized body issues the order (makes the decision) on carrying out inspection of the parcel of land within two working days from the date of receipt of information of rather made decisions on provision of tax benefits.

5. In case of carrying out inspection of the parcels of land on the basis determined by the paragraph third Item 3 presents of the Procedure:

the authorized body sends the letter by all means to communication (with use of mail service, through system of electronic interaction of executive bodies, e-mail, etc.) to the body providing tax benefits for the purpose of receipt of information of rather made decisions on provision of tax benefits;

the body providing tax benefits within three working days from the date of receipt of such letter directs by all means communications (with use of mail service, through system of electronic interaction of executive bodies, e-mail, etc.) to authorized body information on the made decisions on provision of tax benefits;

the authorized body within two working days from the date of receipt of information of rather made decisions on provision of tax benefits sends the letter by all means to communication (with use of mail service, through system of electronic interaction of executive bodies, e-mail, etc.) to GKA or to Institute of space researches of National academy of Sciences and State space agency for the purpose of receipt of materials of remote sensing of Earth (satellite pictures) concerning the parcels of land;

GKA or Institute of space researches of National academy of Sciences and State space agency within five working days from the date of receipt of such letter direct by all means communications (with use of mail service, through system of electronic interaction of executive bodies, e-mail, etc.) to authorized body the corresponding materials of remote sensing of Earth (satellite pictures);

the authorized body within five working days studies the received materials of remote sensing of Earth (satellite pictures) regarding the probable fact of use/non-use of the parcels of land on purpose;

in case of detection by results of processing of materials of remote sensing of Earth (satellite pictures) of the probable fact of use of the parcels of land on purpose the authorized body within two working days issues the order (makes the decision) on carrying out inspection of the parcels of land.

At the initiative of authorized body examination of the parcels of land is conducted no more than two times in one calendar year with interval between such inspections at least six months.

6. Examination of the parcels of land is conducted by the state inspectors on control of use and protection of lands of territorial authorities of Gosgeokadastr or executive bodies of village, settlement, city councils which acquired the powers established by the law on implementation of the state control of use and protection of lands (further - the state inspectors), with participation of the representative of the body providing tax benefits in the territory of which the parcels of land (in consent), and in the presence of the owner/user of the parcel of land or person authorized by it are located.

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