The Supreme Council deputies have adopted in the final reading government legislations concerning the extension of some measures of state support until 2025.
The measure to simplify the calculation and payment for environmental pollution and the use of natural resources will continue to be in effect next year. Parliamentarians adopted the corresponding amendments to the law "On payments for environmental pollution and the use of natural resources" taking into account the amendments of the relevant committee on agro-industrial complex issues. Legal entities will be able to make an advance payment: for the first, second and third quarters of the year in the amount of 1/4 of the amount of the fee for environmental pollution and the use of natural resources paid for the previous year. Based on the results of the fourth quarter – based on the actual volumes of environmental pollution and use of natural resources and based on the base rates (established by law) using the inflation index established as of January 1, 2023. The law-in-draft will come into force after signing at the beginning of next year. The measure for making an advance payment has been in effect since 2022.
In addition, state support measures enshrined in the Customs Code and in the laws "On the single social tax and mandatory insurance contribution" and "On personal income tax" have been extended until 2025. They concern customs duties and fees and the payment of single social and income taxes.
The construction amnesty prescribed in the law "On certain additional state measures aimed at minimizing the negative impact of external economic factors" has been extended until the end of next year. Residents of the republic during 2025 will be able to register their buildings erected on land plots before 2023 in violation of the procedure established by law without a fine. This applies to residential, garden houses, summer cottages and extensions to them. Various outbuildings are subject to construction amnesty. The adopted law-in-draft will enter into force after being signed by the President.