Latest news from the Ukrainian tax office is that if you capture a Russian tank, it's not considered a taxable asset.
"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."
Ukraine is obviously in a desperate situation at the moment, but arming your population with guns and molotov cocktails, and telling them they get to keep any Russian hardware they capture is quite a creative approach.