Benefits during the war. What is important to know

However, there is also a considerable number of positive points, so I suggest you understand whether everything is bad with business support. What is with taxation? The tax system is one of the first to receive a certain degree of liberalization with the beginning of active fighting, certain benefits even gradually begin to clean, but largely liberalization remains. The main news in taxation was the ability to switch to a simplified tax system with a 2%tax system.

If your land or other real estate is in temporarily occupied territories or in the territories of combat, the person shall be dismissed according to the payment for land or real estate tax. There are also customs benefits, but they are changing quite dynamically, so they should be tracked for each specific product group.

Will the state rental real estate help? Much has already been said about the Relocation procedure, but for a long time there was no effective mechanism for providing preferential conditions for renting state and communal real estate.

Then on May 27, a resolution was adopted 634 “On the Features of Lease of State and Communal Property in the Martial Status”, which set privileges that help not only the participants of the Relocation Program, but also to other tenants, namely: in addition, the winner of the auction for the lease of property, which leases property for relaxation - will pay 1 UAH per 1 square. m during the first 6 months of rent.

The long -awaited benefits of industrial parks have recently been adopted by two important laws that strengthen the benefits of industrial parks. They were also privileged before the war, but pre -war benefits did not stimulate their development too much.

Bill 5688 "On Amendments to the Tax Code of Ukraine on the creation of favorable conditions for attracting large -scale investments in industrial production" provides: Law 5689 "On Amendments to the Customs Code of Ukraine on the creation of favorable conditions for attracting large -scale investments in industrial production" , whether it will be enough to launch industrial parks during the war, because the concentration of production capacity is quite risky, but in peacetime such standards will have a positive effect for the restoration of industry.

Can a check come? For a long time, the inspections were actually blocked, but everything is restored, get used to the conditions of martial law and is no exception. It is now possible to carry out unscheduled measures of state supervision (control) in certain areas.

In particular, the prevention of uncontrolled rises for goods that have significant social importance, as well as in the presence of a threat that has a significant negative impact on the rights, legitimate interests, life and health of a person, protection of the environment and ensuring the security of the state.

Unfortunately, the formulation of "significant negative impact" is quite blurred, and therefore we can state that although mostly inspections are now suspended, in exceptional cases it is permissible to carry out them.

Can you build without permits? Of course, completely permits in construction have not been canceled, but a considerable part of the procedures were significantly simplified by the resolution 722 of June 24, 2022 "Some issues of permitting and registration procedures in construction in martial law".

All participants of the construction market have long suffered from the uncertainty of the state on the mechanism of issuing licenses for the implementation of economic activity on the construction of objects of CC2 and CC3. Instead of a license, it is enough to file an appropriate form that will allow construction. However, after the fighting is completed, the license will still have to be obtained if the state is determined by the necessary mechanism.

The construction of individual residential buildings can be carried out without obtaining a construction passport of land construction, but must comply with the provisions of town planning documentation, and in its absence - the purpose of the land plot.

Of course, it is not very clear how in the absence of access to cadastres and urban planning documentation to check such compliance, but it can be a good opportunity to obtain permits now under the simplified procedure, and to start building after the completion of active fighting. The "automatic" effect of the principle of silent consent in the issuance of certain documents in the field of urban planning was also introduced.

For example, if the relevant body is not provided with the relevant body of urban planning conditions and restrictions on the construction of the land or the rejection of the decision on refusal, the projection may be carried out without obtaining such a document. The approval of the project documentation should occur within 30 days, and in the absence of such approval, or reasonable refusal, the project is considered to be agreed by default.

Of course, the introduction of such a principle should have a positive impact on the market. However, the problems of providing unreasonable failures, or answers that cannot be unequivocally interpreted as refusals, will unfortunately remain. Summing up. The state prepares the basis for minimizing bureaucratic and permits in the course of economic activity.