Temporary exemption from tax obligations

Taxpayers from frontline territories that have suffered as a result of hostilities may receive a temporary exemption from tax obligations. This right is defined by the order of the Ministry of Finance dated July 29, 2022 No. 225. It provides for the postponement of the deadlines for submitting reports and paying taxes for such businesses to a date after the end of martial law or the restoration of the taxpayer's ability to fulfill his obligations.

The right to exemption is granted to legal entities and individuals who have suffered from Russian aggression and cannot fulfill their tax obligations due to its consequences, in particular:

1. destruction of production facilities in whole or in part;

2. destruction of computer and other equipment;

3. being in the area of combat operations;

4. occupation of the territory where the enterprise or its taxable objects are located;

5. loss of access to production or administrative premises;

6. loss of other productive or non-current assets.