Abstract
The article analyzes the policy of the Soviet government towards religion in Podillia. The author highlights the processes of imposing atheistic ideas, destroying religious buildings, and repressing priests and believers. After the adoption of the Decree "On the Separation of Church and State" in 1919, the Soviet authorities systematically deprived religious organizations of legal rights, nationalized church property, and restricted church activities. Particular attention was paid to anti-religious propaganda and the creation of the Living Church as a tool for splitting religious life.