Details of taxation in the peninsula
The Main Directorate of the National Fiscal Service of Ukraine in Kyiv city reports that pursuant to article 5 of the Law of Ukraine On Crimea Free Trade Zone and specificity of business in the temporary occupied territory of Ukraine, on the territory of Crimea, in particular, the following country-wide taxes are not collected: the land tax and uniform tax in the agricultural sector, the NFS in Kyiv city reports.
Thus, pursuant to article 302 of the tax Code of Ukraine the agricultural sector is subject to taxation. The law sets out that nation-wide taxes and dues are not charged on taxation objects (including the objects relating to taxation) in the temporary occupied territory.
The persons registered with the oversight authorities or located (resided) in the territory of the Autonomous Republic of Crimea or Sevastopol city at the beginning of the temporary occupation are exempted from the obligation to file the following documents to controlling bodies: declarations (except customs declarations), reports and other documents relating to calculation and payment of taxes and dues during and after the period of the temporary occupation (1st part of par.12.3, article12 of the Law).
