If the Cabinet of Ministers cannot decide on the list of territories, which are (were) in the area of fighting or under temporary occupation, could taxpayers decide on their own?
In connection with the full-scale aggression of russia, a number of special rules and tax exemptions related to the territories, which are (were) in the area of fighting or under temporary occupation, were implemented.
All such special rules and tax exemptions contain a note that the list of territories, which are (were) in the area of fighting or under temporary occupation by the armed forces of the Russian Federation, is determined by the Cabinet of Ministers of Ukraine.
Such list of territories has not been approved yet (that is, for more than six months), and it is not clear when we should expect it from the Cabinet of Ministers of Ukraine.
In our review, there are some considerations whether the list of territories from the Cabinet of Ministers is really necessary as a prerequisite for the practical application of special rules or tax exemptions.
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