Owners of elite cars paid almost 100 thousand UAH of the transport tax in January 2020. This was reported by the Main Directorate of the STS in Ivano-Frankivsk region.
It should be reminded that individuals who own “luxury” cars must pay the transport tax. The subject of taxation are cars, with the issue date which has not passed more than five years (inclusively) and the average market cost of which is more than 375 amounts of the minimum wage determined by the law as of the 1st of January of the tax (reporting) year (4 723 UAH) – that is 1 771 125 UAH in 2020.
List of passenger cars that are subject to the transport tax in 2020 is available on the official website of the Ministry of Economic Development, Trade and Agriculture of Ukraine by the link: http://www.me.gov.ua/Vehicles/CalculatePrice?lang=uk-UA.
Specified list contains the following information: brand, model, year of production, engine cylinder capacity, fuel type. In 2020, the list of car brands contains: AstonMartin, Audi, Bentley, BMW, Cadillac, Chevrolet, Dodge, Ferrari, Ford, GMC, Lamborghini, LandRover, Lexus, Lincoln, Maserati, Mclaren, Mercedes-Benz, Polestar, Porsche, Beast, Rolls-Royce, Tesla and Toyota.
In the absence of information about brand, passenger car model with taxation signs is indicated on the website, subsequently the car owner may apply to the Ministry of Economic Development to obtain it. Accordingly, the Ministry of Economic Development supplements the list with new information and publishes it on its official website.
The tax rate is set at the rate of 25 thousand UAH per calendar year for each passenger car. Tax authority at place of the taxpayer’s registration calculates the amount of tax from the object / objects of taxation of individuals. The taxpayer must pay the tax within 60 days from the date of receipt of the tax notification-decision which is delivered (handed) at the place of registration.
Tax arrears and penalties occur after 60 days from the date of delivery. With a delay of up to 30 calendar days following the last day of the payment term there is envisaged penalty of 10% of the repaid amount of the tax debt and with a delay of payment up to more than 30 calendar days – penalty of 20%. At the same time, the amount of unpaid tax is charged with a penalty in the manner determined by Article 129 of the Tax Code of Ukraine.
Individuals - taxpayers have the right to apply to the fiscal authority at the place of their registration with writing application for verification of data on taxable objects owned by the taxpayer and amount of the accrued tax.
It should be reminded that the transport tax belongs to local taxes and fees which is credited to the local budget.