The Ukraine National Agency for the Protection against Corruption (NAPC) has issued a rather marvelous statement on the treatment of captured Russian tanks and other equipment.
Captured tanks etc. are not subject to declaration [presumably for corporate and maybe private income tax (?)] on the grounds that, among other things, (A) acquisition was not the result of a transaction (but of occupation by a hostile force), and (B) tanks and equipment will already certainly have been trashed by Ukraine’s incredible defenders.
This is tax law in victory mode.
Victory to Ukraine!
Statement NAPC (emphasis added)
Ukraine’s National Agency for the Protection against Corruption (NAPC) has declared that captured Russian tanks and other equipment are not subject to declaration.
“Have you captured a Russian tank or armored personnel carrier and are worried about how to declare it? Keep calm and continue to defend the Motherland! There is no need to declare the captured Russian tanks and other equipment, because the cost of this … does not exceed 100 living wages (UAH 248,100),” NAPC’s press service said.
Also, there is no need in this case to submit reports of significant changes in property status within 10 days.
“Speaking by the letter of the law, combat trophies are not subject to reflection in the declaration for the following reasons: they were acquired not as a result of the conclusion of any type of transaction, but in connection with the full-scale aggression of the Russian Federation on February 24, 2022 against the independent and sovereign Ukrainian state as a continuation the insidious attack of the Russian Federation on Ukraine launched in 2014. Thanks to the courage and victory of the defenders of the Ukrainian state, enemy military equipment usually comes to you already destroyed and disabled, which makes it impossible to evaluate it in accordance with the law. On the valuation of property, property rights and professional valuation activities in Ukraine. Therefore, it is also impossible to find out how much such property costs,” the NACP said.
At the same time, the NACP continues to ensure the technical possibility of providing notifications of significant changes in the property status for the acquisition of objects seized from the Russian army, if there is a desire to declare same.
Date: 1 March 2022
See also: The Guardian