Report on periodic monitoring of the effectiveness of the regulatory act - Order of the Head of the Siverskodonetsk Military-Civil Administration "On establishing rates and benefits for paying tax on real estate other than land, starting in 2022"

1. Type and name of regulatory act Order of the Head of the Siverskodonetsk Military-Civil Administration dated June 25, 2021 No. 1049 “On establishing rates and benefits for paying tax on real estate other than land, starting in 2022”
2.

Decision date

Effective date of the decision

June 25, 2021

January 01, 2022

3. Name of the person performing the performance tracking activities Financial Department of the Siverskodonetsk City Military Administration of the Siverskodonetsk District of the Luhansk Region.
4. Objectives of adopting the act

The adopted regulatory act is aimed at:

  • Compliance with the requirements of current legislation, namely Articles 10, 12, 266 of the Tax Code of Ukraine, Resolution of the Cabinet of Ministers of Ukraine dated May 24, 2017 No. 483 “On approval of the forms of standard decisions on establishing rates and benefits for paying land tax and tax on real estate other than land”;
  • Establishing appropriate and justified tax rates for real estate other than land and exemptions from this tax;
  • Ensuring revenues from the specified tax to the community budget, which is a prerequisite for financing community socio-economic development programs;
  • Ensuring openness and transparency of the actions of the local government body.
5. Deadline for implementing measures to track the regulatory act from 05/25/2026 to 06/25/2026
6. Regulatory act tracking type Periodic tracking
7. Methods for obtaining tracking results Statistical analysis of the indicators of revenues to the community budget from the tax on real estate other than land (hereinafter referred to as the real estate tax)
8. Data and assumptions on which performance was tracked, as well as how the data was obtained

Taking into account the regulatory objectives, the following performance indicators were defined to track the effectiveness of the regulatory act:

  • the amount of real estate tax revenues to the community budget;
  • the number of business entities and/or individuals to whom the act will apply;
  • the level of awareness of business entities and/or individuals about the main provisions of the act.
9. Quantitative and qualitative values ​​of the act's performance indicators
1st half of 2024 1st half of 2025 1st half of 2026
Number of taxpayers who paid real estate tax for the specified period, of which:
  • individuals, owners of residential real estate;
 7 21 29
  • individuals, owners of non-residential real estate;
 3 5 28
  • legal entities, owners of residential real estate;
 0 0 1
  • legal entities, owners of non-residential real estate;
 7 14 6
Real estate tax paid, of which (in UAH):
  • individuals, owners of residential real estate;
 6,693 19,022 32,457
  • individuals, owners of non-residential real estate;
 2,947 6,551 119,231
  • legal entities, owners of residential real estate;
 0 0 6,540
  • legal entities, owners of non-residential real estate;
 43,875 -1,441 29,869
The level of awareness of business entities related to state regulation is 100% (the regulatory act is published on the official website of the community in the Regulatory Policy/Regulatory Acts section in accordance with the requirements of the Law of Ukraine "On the Principles of State Regulatory Policy in the Sphere of Economic Activity"). 100% 100% 100%
10.

Assessment of the results of the implementation of the regulatory act and the degree of achievement of the specified goals

Since the beginning of the full-scale invasion of the Russian Federation into Ukraine, the territory of the community has been in the zone of active hostilities and has been subjected to full or partial occupation. In accordance with Law No. 2142-IX of March 24, 2022. “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Regarding the Application of Norms for the Period of Martial Law” as amended by Law No. 3050-IX of April 11, 2023. taxpayers were exempted from the calculation and payment of real estate tax until the official end of the temporary occupation or hostilities in the relevant territory. The application of these norms led to a significant decrease in real estate tax revenues to the community budget. In addition, due to the conduct of clarifying calculations and adjustments to tax liabilities of previous periods by business entities and/or individuals, the indicators of the reporting period for certain revenues from the real estate tax reached negative values.

Given this, it is objectively impossible to establish the real degree of achievement of regulatory objectives and determine the effectiveness of the regulatory act for the three-year reporting period.