Tourist tax revenues amounted to almost 5.5 million UAH during January – November 2020. Particularly, more than 2.2 million UAH was paid by legal entities and 3.3 million UAH by individuals – entrepreneurs. Tourist tax is fully transferred to local budgets. This was reported by Main Directorate of the STS in Ivano-Frankivsk region.
Reminder! Tourist tax is a local tax and therefore, first of all, local self-governments should be interested in securing its revenues. Its 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 transfer 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 decision of the relevant council.
Tax agents pay the tourist tax at their location on a quarterly basis, within the period specified for the quarterly reporting (tax) period and according to the tax declaration for reporting (tax) quarter, or in advance up to 30 days (inclusively) each month based on decision of the relevant village, settlement, city council or council of the united territorial community.