**1. Substance of the Act**
This Order of the Ministry for Communities and Territories Development of Ukraine approves amendments to the List of Territories Where Hostilities Are Being (Were) Waged or Temporarily Occupied by the Russian Federation. The document updates the current List, setting it out in a new wording. The Order is a key instrument for officially determining the status of the respective territories, which directly affects the rights of citizens and business operations. It shall enter into force on the day of its official publication following its state registration with the Ministry of Justice of Ukraine.
**2. Structure of the Act, Main Provisions and Amendments**
The Act consists of a preamble defining the legal grounds for its adoption (in particular, Resolution of the Cabinet of Ministers of Ukraine No. 1364), five operative paragraphs, and an annex containing the List itself. The main change compared to previous versions is the complete update of the List of Territories (previously approved by Order No. 376 dated February 28, 2025) and setting it out in a new, updated wording. The Order has been officially cleared with the Ministry of Defense of Ukraine.
**3. Key Provisions for Practical Application**
For practical application, the updated List of Territories itself is of primary importance, as the inclusion of a specific hromada (territorial community) in the zone of hostilities or occupation serves as a ground for:
* the application of tax benefits (exemption from the land fee, environmental tax, real estate tax, etc.);
* making payments to internally displaced persons (IDPs);
* regulating the specific procedures for privatization, leasing of state property, and public procurement in these territories.
The specific dates of the commencement and termination of hostilities or temporary occupation, which are recorded in the List for each administrative-territorial unit, are of decisive legal significance.
