State Tax Service of Ukraine reports on the approval of new form of the Tourist tax declaration (Order of the Ministry of Finance of Ukraine № 403 as of 30.11.2022 "On amendments to form of the Tourist tax declaration") (registered in the Ministry of Justice of Ukraine on 13.12.2022 under №1587 /38923) with changes introduced by Order of the Ministry of Finance of Ukraine № 446 as of 20.12.2022"On amendments to Order of the Ministry of Finance of Ukraine № 403 as of 30.11.2022 " (registered in the Ministry of Justice of Ukraine on 21.12.2022 under № 1651/38987) (hereinafter – Orders № 403, № 446).
Main changes contained in the new declaration form:
- to ensure implementation of 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 measures of the state regional policy 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 liquidation/reorganization of tax agent from the tourist tax.
New declaration form is applicable from 01.04.2023.
Orders № 403, № 446are posted on web portal of the State Tax Service in section "Legislation / Taxes, levies, payments / Local taxes / Tourist tax / Legal acts".
Declaration form in edition of Order № 403 with changes introduced by Order № 446 is placed in section "Legislation / Taxes, levies, payments / Local taxes / Tourist tax / Reporting forms".