The list of TOT and/or territories where hostilities are (were) conducted: how to apply it to taxpayers

It is worth reminding that the Order of the Ministry of Reintegration of 20.12.2023 No. 363 once again amended the List of territories where hostilities are (were) conducted or temporarily occupied by the Russian Federation, which was approved by the Order of the Ministry for Reintegration of the Temporarily Occupied Territories of Ukraine of 22 December 2022 No. 309.

The amendments concerned, in particular, the territorial communities of Zaporizhzhia, Donetsk, Mykolaiv, Chernihiv, Sumy, and Dnipro regions. Order No. 363 came into force on January 25, 2024.

MP Nina Yuzhanina reminds how to use the List No. 309.

The MP explains that the Tax Code of Ukraine refers to this List for a number of peculiarities of taxation of individuals and legal entities, in particular:

► for the temporarily occupied territories and territories where active hostilities are taking place:

♦ individual entrepreneurs - single tax payers of the first and second groups have the right not to pay the single tax;

♦ not accrued and not paid:

• single tax of the fourth group on the area of agricultural land and/or water fund lands;
• land payment (land tax and rent for land plots of state and municipal property);
• real estate tax;
• environmental tax;

♦ moratorium on certain documentary inspections;

♦ moratorium on conducting actual inspections;

♦ the tax authorities do not take any measures to repay the tax debt;

♦ special rules for confirmation of data specified in tax reporting, if it is impossible to provide primary documents;

♦ excise warehouses do not keep daily records of fuel and ethyl alcohol.

► for the territories of possible hostilities:

♦ individual entrepreneurs - single tax payers of the first and second groups have the right not to pay the single tax;

♦ moratorium on conducting part of documentary inspections;

moratorium on conducting actual inspections (except for gambling business, production (sale) of excisable goods, currency exchange);

♦ the tax authorities do not take measures to repay the tax debt.

Н. Yuzhanina notes: "Take this into account in order to avoid tax arrears and avoid the risk of fines from the tax authorities."