Vehicle tax: changes of 2007

In the publication the changes brought in the Law of Ukraine from 06.12.2006g are in detail stated. About a tax on owners of vehicles and other self-propelled cars and mechanisms and detailed comments to them.


In the law from 06.12.2006 No. 427-V which were reworded as follows the Law of Ukraine About a tax on owners of vehicles and other self-propelled cars and mechanisms, the new concept the first registration in Ukraine is entered.

It is the registration of a vehicle which is carried out by state authorities of Ukraine concerning this vehicle for the first time, that is the first statement av­tomobilya on the account in bodies of GAI.

The raised rate of a vehicle tax for second-hand foreign cars is entered at their first registration in Ukraine, and also osoyoby conditions of application of this rate.

Other group of changes in the taxation of vehicles is connected with recalculation of the sum of a vehicle tax at acquisition or car alienation within a year, and also with application of privileges at payment of a transpoyortny tax.

For the cars which have been already registered in Ukraine, the size of a vehicle tax not izme­nilsya. In fact new edition of the Law entered special rates only for second-hand avyotomobily, for the first time registered in Ukraine. At their further registration, a pereregistrayotsiya and the current checkup of a rate for payment of a vehicle tax didn’t change.

The rate of a vehicle tax applied at the first registration depends on, whether eksplua­tirovalos a vehicle earlier, and also from term of its operation. That is, if the vehicle wasn’t used earlier (new), applied usual (not povyshenyony) a rate of a vehicle tax. If the vehicle was already used, the raised rate na­loga in this case is applied. Differently, the main innovations of the Law first of all are directed on introduction of the opreyodelenny economic levers doing by extremely favorable primary registration in Ukyorain of import legkoyovy cars who was in operation 8 years are more senior, and also 5 years, strongly second-hand mikroavtobu­sov and tractors are more senior than maloyomoshchny second-hand lorries.

It is known that earlier operating rates of a vehicle tax were in direct dependence on a type of a vehicle and its technical characteristics (volume ci­lindrov the engine, engine capacity, dli­ny a vehicle). Now ukayozanny rates are differentiated in a zavisiyomost from, whether is registration of transyoportny means in Ukraine the first or not, and for the first registration – also on term of an isyopolzovaniye of such vehicle.

According to the Law at the first registration the vehicle tax is paid completely in a year, irrespective of, how many months osta­los before the termination of the current year.

It is necessary to pay attention that for snyayoty from the account within a year cars, zaregistyorirovanny in Ukraine for the first time, recalculation na­loga towards its reduction with the account ostav­shegosya until the end of the year of the period also not proizvo­ditsya. That is a tax paid on a povyshenyony rate, at car sale to return not podle­zhit.

Essential changes are brought in the list of privileges on tax discharge from owners of transportyony means. So, since January 1 of the current year the tax which is subject to payment by citizens decreases by 50 %, having in a property legkoyovy cars with volume of cylinders of the engine to 2500 cubic cm, registered in Ukraine till 1990 inclusive.

The structure of privileges for the selskokhoyozyaystvenny enterprises changed also – they lost svoyoy 50 %-y of a privilege for a tax on wheel trakto­ram, to buses and special cars for perevoz­ki people with quantity of places not less than 10.

As to payers of the fixed agricultural tax (FSN), earlier they were released by a polyonost from a vehicle tax, as paid as a part of fixed na­loga. Now the vehicle tax is excluded from the list of taxes and fees from which payment payers of the fixed agricultural tax are released. So, since 2007, such payers pay a vehicle tax in accordance with general practice.

At the same time the new legislation for payers of FSN provided a privilege in the form of liberation from payment of a vehicle tax for wheel tractors (a code 8701, except sedelny tractors – a code 8701 20) and cargo av­tomobili (code 8704).

Especially it is necessary to emphasize that the predostavyoleniye in naloyogovy inspection and tax discharge yuridichesyoky and individuals is carried out by legal entities of calculation in a place of registration of vehicles.

For 2007 it is necessary to submit calculation of a tax on owners of vehicles till March 1. For again acquired vehicles calculation is provided within 10 days from the moment of their statement on the account in bodies of GAI.

For untimely providing calculation and violation of term of tax discharge according to the tax legislation penalties are applied.

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