Again, the Ukrainian Agri Council (UAC) presented an initiative to the Government to exempt tax payers of the 4th group from paying taxes for such land plots – they were talking about farmers whose fields were in the war zone, in occupied territories or mined. The UAC, the Association of Milk Producers and the Association of Pig Farmers of Ukraine addressed Prime Minister of Ukraine Denys Shmygal with a corresponding appeal.

It seems that exemptions from paying taxes for land are prescribed in the Tax Code in subsection 69.14 of clause 69 of subsection 10 of the Transitional Provisions for the period from March 1, 2022 to December 31. According to these provisions, enterprises located in the war zone, in the occupied territories, mined or have fortification structures are exempted from paying land tax or rent for communally owned land. However, the aforementioned subsection of the Tax Code of Ukraine does not provide for the exemption of single tax payers of the fourth group from paying the single tax, which actually replaces the land tax for this group of agricultural producers.

Nowadays, farmers of the 4th tax group, who have lost an opportunity to cultivate their landplots and receive income, are forced to pay their own funds to the budget. This situation directly discriminates single tax payers compared to other taxpayers and forces them to incur unnecessary expenses.

The UAC’s specialists prepared and sent to the government appropriate proposals for making the necessary changes to subsection 69.14 of subsection 69 of subsection 10 of the Transitional Provisions of the Tax Code of Ukraine.