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Several members of parliament, including head of the profile committee Danylo Hetmantsev, have proposed exempting from import duties and VAT imports of goods to Ukraine single tax payers of the first, second and third groups, those paying tax at a rate of 2% of turnover, as well as to establish a simplified form of customs clearance.
Corresponding draft law No. 7190 with amendments to the Tax Code and other laws on improving legislation for the wartime period was registered in the Rada on March 22.
"The import of vehicles by citizens is completely exempt from taxation. The import of vehicles by subjects of the simplified system is exempt from excise tax and VAT," the explanatory note also says.
According to it, for 2021 and 2022 tax (reporting) years, no tax is charged and paid on real estate other than a land plot, for residential real estate, including their shares, in the territories of hostilities or temporarily occupied by armed formations of the Russian Federation.
In addition, the provisions on taxation of personal income tax from own grown agricultural products and exemption from VAT of single tax payers of the third group on special conditions are being improved.
"The period during which taxpayers who were not able to file tax returns must fulfill the obligation to submit reports in full after a special period has been extended from three to six months," the documents says.
It also defines the features of the functioning of the customs authorities for the wartime period.
In addition, the bill also contains clarifications to recently adopted law No. 2120 (the bill was numbered 7137-d) on tax benefits during martial law.
As reported, the Cabinet of Ministers, by resolution No. 330 of March 20, allowed the import of goods, in particular vehicles, under a simplified procedure without paying customs duties, for the period of martial law, but the decision will come into force after the adoption of relevant legislation.
According to it, along with the standard for almost all goods, a simplified method of customs control is introduced, which exempts imports from paying VAT, excise and import duties, involves the filing of a preliminary customs declaration and does not require customs inspection.
As stated in the document, the simplified method will not be applied by companies that import into Ukraine ethyl alcohol and other alcoholic distillates, alcoholic beverages, beer (except live fermented kvass), tobacco products, tobacco and its industrial substitutes, cigarettes, as well as liquids used in electronic cigarettes.
"Cargo for our defense, for our people will be brought into Ukraine as easily as the laws of physics allow. We are removing absolutely all bureaucracy, all paperwork, as well as VAT, duty - all customs payments," President of Ukraine Volodymyr Zelensky said on the night of March 19. He urged parliament to pass the law immediately.
