Private Sub Worksheet_Activate()
Dim LastRow As Long, i As Long, Rng As Range
    LastRow = Cells(Rows.Count, 1).End(xlUp).Row     'здесь нужна 1? не 22? ведь номер столбца 22
    Application.ScreenUpdating = False               
    Rows("9:" & LastRow).Hidden = False              'не надо указывать столбец?
    For i = 9 To LastRow
        If Cells(i, 22).Value = "НЕ ТРЕБУЕТСЯ" Then
            If Rng Is Nothing Then
                Set Rng = Cells(i, 1)
            Else
                Set Rng = Union(Rng, Cells(i, 1))
            End If
        End If
    Next
    If Not Rng Is Nothing Then Rng.EntireRow.Hidden = True
    Application.ScreenUpdating = True
End Sub

Sub Hide()
    Dim rCell As Range, rSel As Range
    Dim lLastRow%
    lLastRow = Cells(Rows.Count, 22).End(xlUp).Row
    For Each rCell In Range("V9:V" & lLastRow)
        If rCell.Value = "НЕ ТРЕБУЕТСЯ" Or rCell.Value = "" Then
            If rSel Is Nothing Then
                Set rSel = rCell
            Else
                Set rSel = Union(rSel, rCell)
            End If
        End If
    Next rCell
    If Not rSel Is Nothing Then rSel.EntireRow.Hidden = True
End Sub

Private Sub Worksheet_Calculate()
Application.EnableEvents = False
Hide
Application.EnableEvents = True
End Sub

Sub Hide()
    Dim rCell As Range, rSel As Range
    Dim lLastRow%
    lLastRow = Cells(Rows.Count, 22).End(xlUp).Row
    For Each rCell In Range("V9:V" & lLastRow)
        If rCell.Value = "НЕ ТРЕБУЕТСЯ" Or rCell.Value = "" Then
            If rSel Is Nothing Then
                Set rSel = rCell
            Else
                Set rSel = Union(rSel, rCell)
            End If
        End If
    Next rCell
    If Not rSel Is Nothing Then rSel.EntireRow.Hidden = True
End Sub

Sub Hide()
    Dim cell As Range
    Application.ScreenUpdating = False
    For Each cell In [V9:V300]
        If cell.Value = "НЕ ТРЕБУЕТСЯ" Then cell.EntireRow.Hidden = True
    Next
    Application.ScreenUpdating = True
End Sub