New form of tax declaration for levy on vehicle parking spaces is introduced in 2023

State Tax Service of Ukraine reports on the approval of new form of the Tax declaration for levy on vehicle parking spaces (Order of the Ministry of Finance of Ukraine № 402 as of 30.11.2022 "On amendments to the Tax declaration form for levy on vehicle parking spaces" (registered in the Ministry of Justice of Ukraine on 13.12.2022 under № 1586/38922) with changes introduced by Order of the Ministry of Finance of Ukraine № 445 as of 20.12.2022 "On amendments to Order of the Ministry of Finance of Ukraine № 402 as of 30.11.2022" (registered in the Ministry of Justice of Ukraine on 21.12.2022 under №1652/38988) (hereinafter – Orders № 402, № 445).

Main changes contained in the new declaration form:

- pursuant to Decree of the President of Ukraine № 180/2021 as of 29.04.2021"On decision of the National Security and Defense Council of Ukraine as of 15.04.2021 "On the state regional policy measures to support decentralization of power", the new declaration form provides for the possibility to specify code of the Codifier of administrative-territorial units and territories of territorial communities instead of code of the  State classifier of objects of the administrative-territorial system of Ukraine (line 2 of annex to declaration);

- pursuant to provisions of Sub-paragraph 49.18.8 Paragraph 49.18 Article 49 of the Tax Code of Ukraine in order to ensure possibility of submitting declaration for the tax (reporting) period on which date of liquidation or reorganization falls, which does not coincide with quarterly deadlines for submitting tax reporting, declaration provides for a note about the taxpayer’s liquidation/reorganization.

New declaration form is applicable from 01.04.2023.

Orders № 402, № 445 are posted on web portal in section "Legislation / Taxes, levies, payments / Local levies / Levy on vehicle parking spaces / Legal acts".

Declaration form in edition of Order № 402 with changes made by Order № 445 is placed in section "Legislation / Taxes, levies, payments / Local levies / Levy on vehicle parking spaces / Reporting forms".