The Association "Ukrainian Club of Agrarian Business" appealed to the government to help approve as soon as possible the list of territories on which hostilities are (were) taking place, or those that are temporarily occupied by the armed forces of the Russian Federation. This is reported by UCAB, writes agronews.ua.

The need for urgent approval of the list of such territories is due to the fact that from the beginning of 2023, Ukrainian farmers must submit reports and calculations for the payment of the minimum tax obligation, which was introduced by the provisions of the Law of Ukraine dated November 30, 2021 No. 1914-IX "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring the balance of budget revenues" as the minimum amount of the tax liability for the payment of taxes, fees, payments related to the production and sale of one's own agricultural products and/or property and /or use (rent, sublease, emphytheusis, permanent use) of land plots classified as agricultural land, says the UCAB notification.

"However, in connection with the full-scale invasion of the Russian Federation, subsection 69.15 of Subsection 10 "Other Transitional Provisions" of the Tax Code of Ukraine provides that for the 2022 and 2023 tax (reporting) years, minimum tax obligation is not calculated and paid for land plots located on in the territories where hostilities are (were) taking place, or in the territories temporarily occupied by the armed formations of the Russian Federation, and/or for land plots identified by the regional military administrations as littered with explosive objects and/or on which there are fortifications," the experts added .

The list of such territories is determined by the Cabinet of Ministers of Ukraine. However, as of today, the specified list has not been approved.

According to UCAB, agricultural lands that are or were in the zone of active hostilities or Russian occupation require a thorough inspection, demining, and land restoration. Some producers have limited access to their land and crops.

"However, based on the current provisions of the legislation, even in the current conditions, when farmers do not physically have access to the land, and therefore cannot receive income, they will have to calculate the minimum tax obligation for themselves on these land plots, if the list is not approved by the Cabinet of Ministers of Ukraine territories on which hostilities are (were) taking place, or temporarily occupied by armed formations of the Russian Federation," the appeal explains.

Taking into account the above, UKAB appeals to the Prime Minister of Ukraine Denys Shmygal with a request to help speed up the approval by the Cabinet of Ministers of the list of territories where hostilities are (were) taking place, or temporarily occupied by armed formations of the Russian Federation, for proper taxation of agricultural producers in these territories.