Main Directorate of the STS in Ivano-Frankivsk region informed that despite the fact that this year the business worked in quarantine, the tourist tax revenues have already amounted 4 million UAH. Of this amount, almost 1.6 million UAH was paid by legal entities and 2.4 million UAH by individuals – entrepreneurs.
Reminder! Tourist tax is a local tax and therefore, first of all, local self-governments should be interested in securing its revenues. Tourist tax rate is set for each day of temporary accommodation in places of residence (overnight stay) in the amount of up to 0.5% of the minimum wage for domestic tourism and up to 5% of the minimum wage for entry.
Tourist tax payers must pay its amount in advance before temporary accommodation in places of residence (overnight stay) to tax agents who collect at rates, in places of collection and in compliance with other requirements specified by the decision of relevant council. Tax agents pay the tourist tax at their location on a quarterly basis, within the period specified for quarterly reporting (tax) period and according to the tax declaration for the reporting (tax) quarter or in advance up to 30 days (inclusively) each month based on the decision of relevant village, settlement, city council or council of the united territorial community.
Reminder! The declaration form and appendix to it are approved by Order of the Ministry of Finance of Ukraine as of 09.07.2015 № 636 “On approval of forms for the tax declarations of parking fees for vehicles and the tourist tax” (as amended by Order of the Ministry of Finance of Ukraine as of 08.05.2019 № 186), the indicators in which are not reflected in the cumulative total but separately for each quarter. Tax declaration of the tourist tax is submitted by tax agents to the controlling body quarterly, within 40 calendar days following the last calendar day of reporting (tax) quarter.
If business entity did not conduct business activities during the reporting quarter, temporary accommodation services in places of residence (overnight stay) were not provided and there are no indicators to be declared, the declaration for such reporting quarter is not submitted.
Taxpayers, attention! All requisites and details must be indicated in tax reporting.