According to the new law, starting from 2015, owners of cars with engines over 3 liters and up to 5 years old will have to pay 25 thousand hryvnias of the new transport tax to the budget annually. Our readers often wonder if there are ways to avoid these payments. Theoretically, such an opportunity exists, and we will discuss it in a separate article. Here we will talk about payment deadlines and amounts.
Under the new rules, both individuals and companies become payers. Notably, the tax also applies to foreigners and stateless persons who own vehicles registered in Ukraine.
However, it is easier for non-residents: they can legally not pay by arranging temporary import of the car into the country. In this case, their expenses are almost zero. Similar options exist for Ukrainian citizens, although they are more complicated, but also real.
But let's return to the situation when a person decides to pay according to the law. The luxury tax for individuals is accrued from the month in which the ownership right to the car appeared. Therefore, already from April 1, 2015, internal affairs bodies are obliged to transfer information to the tax inspectorates at the place of vehicle registration for calculating the payment. After that, data must be submitted monthly, within ten days from the moment of car registration.
The tax payment notice is handed to the payer before July 1 of the base tax period. Individuals must pay within 60 days. For legal entities, the procedure is different: they independently calculate the tax from January 1 of the current year and submit a declaration to the tax office at the place of registration no later than February 20.
Individuals pay the entire amount at once. Companies can divide it into equal parts and pay quarterly.
If you sell a vehicle, you need to pay for it until the month when you lose ownership. The new owner starts paying from the month in which they acquire that right.
For example, if a car is bought in April 2015, the tax will have to be paid only for 9 months of the year, not all 12.
The law clearly states: the object of taxation is passenger cars that are no more than 5 years old and have an engine displacement exceeding 3000 cubic centimeters. No more than five years — that's all. This means that 25 thousand hryvnias annually will have to be paid by all owners of cars with engines from 3 liters until the car turns five years old.
