Taxpayers who carry out activities in the sphere of tourism transferred 6.1 million UAH of the tourist tax to the local budgets during 2019 – this is 2.4 million UAH more than in 2018. This was reported by the Main Directorate of the STS in Trans Carpathian region.
Biggest amounts of the tourist tax were transferred by the business entities of Yaremche city (almost 3922.3 thousand UAH) and Ivano-Frankivsk city (1339.0 thousand UAH).
Also, during 2019 tourists preferred such regions as Kosiv region – revenues of the tourist tax have amounted 187.1 thousand UAH, Bogorodchanshchina – 112.4 thousand UAH, Kolomyia city – 111.1 thousand UAH, Dolynshchyna – 85.2 thousand UAH and Nadvirnyanshchyna – 79.2 thousand UAH.
Tourist tax is a local tax, funds of which are transferred exclusively to the local budgets, so that united territorial communities, village, town and city councils should first and foremost be interested in filling the local treasury.
Tourist tax rate is determined by the decision of relevant council and its determination depends only on the deputies of the local level. Heads of local self-government authorities jointly with the deputy corps should carefully and reasonably consider determination of economically feasible rates of the tourist tax in the subordinate territories.
It should be reminded that the tourist tax rate is determined by decision of the local self-government for each day of temporary accommodation in the places of residence (overnight) in the amount of up to 0.5% of the minimum wage for domestic tourism and up to 5% of the minimum wage for inbound tourism.
Tourist taxpayers pay amount of tax by advance payment before temporary accommodation in the accommodation (overnight) to the tax agents who collect tax at rates, collection points and in compliance with other requirements determined by the decision of the relevant council.
Tax agents pay amount of the tax collection at their location quarterly within the period specified for the quarterly reporting (tax) period and in accordance with the tax declaration for the reporting (tax) quarter or by advanced payment up to 30th day (inclusively) every month (up to 28th (29th) day inclusively in February) based on the decision of relevant village, settlement, city council or council of the united territorial community, established in accordance with the law and a prospective plan on formation of territorial communities.