On Draft Law No. 13157 dated April 7, 2025

The Verkhovna Rada Committee on Finance, Taxation and Customs Policy, at its meeting held on July 14, 2025, taking into account the results of the discussion and voting, recommended that the Verkhovna Rada of Ukraine, based on the results of the second reading, adopt in the second reading and in general the Draft Law of Ukraine “On Amendments to the Tax Code of Ukraine in connection with the adoption of the Law of Ukraine ‘On Integrated Prevention and Control of Industrial Pollution'” (Reg. No. 13157 dated April 7, 2025), with the necessary technical and legal adjustments.

The following key provisions were adopted (the comparative table for the second reading covers 98 pages in total):

1. The title of the draft law was revised to:
   “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine in Connection with the Adoption of the Law of Ukraine ‘On Integrated Prevention and Control of Industrial Pollution’ and for the Purpose of Improving Certain Provisions of Tax Legislation.”
2. Article 274 of the Tax Code of Ukraine was supplemented with Paragraph 274.3, which reads:
   “274.3. The land tax rate for land plots, the normative monetary valuation of which has been conducted, and which are provided to mining enterprises for the extraction of minerals and development of mineral deposits, shall be set at 8 percent of their normative monetary valuation.”
3. Article 277 of the Tax Code of Ukraine was supplemented with Paragraph 277.2, which reads:
   “277.2. The land tax rate for land plots, the normative monetary valuation of which has not been conducted, and which are provided to mining enterprises for the extraction of minerals and development of mineral deposits, shall be set at 12 percent of the normative monetary valuation of arable land in the Autonomous Republic of Crimea or in the respective region.”
4. It was established that the Law of Ukraine “On the Principles of State Regulatory Policy in the Field of Economic Activity“ shall not apply to the preparation and adoption of regulatory legal acts enacted to implement the provisions of paragraphs 2 and 4–10 of Section I of this Law.

By the way, it is worth noting that the Committee wisely rejected a proposed provision under which, in the event a business entity has tax arrears for subsoil use rent exceeding 180 non-taxable minimum incomes (UAH 3,060) for two consecutive quarters, a decision could be made to terminate the relevant special permit for subsoil use.

Photo source: https://www.freepik.com