The village of Tsyrkuny, Kharkiv region, was under occupation until May 7, 2022.
As of now, it has been included in the territory of possible hostilities (territories in which active hostilities were (are) being conducted).
The head of Tsirkunivska OVA informs about the need to pay land tax to the owners of land in Tsirkunivska OTG for the year 2023.
Is it legitimate?
Tatіana Mazur
Subitem 69.14 of subsection 10 ch. XX of the Tax Code of Ukraine provides that, temporarily, for the period from March 2022 to December 31 of the year following the year in which martial law will be suspended or abolished, land tax (land tax and rent for state-owned land plots) shall not be charged and paid and communal property) for land plots (land shares (shares)) located in the territories where hostilities are (were) fought, or in the territories temporarily occupied by the armed forces of Russia, and are owned or used, in including on the terms of lease, individuals or legal entities. The list of such territories is determined by the Cabinet of Ministers of Ukraine.
Therefore, the actions of OVA are not legal.