Article about is presented how to report and pay a tax for vehicles. Namely about features of payment and giving of calculation of this tax for the HARDWARE, acquired (registered) for a year.
GOT the VEHICLE
GOT THE VEHICLE? PAY THE TAX
How to report and pay tax for vehicles (further – HARDWARE) which were registered on balance of the enterprise for January 1 of the current year, we already told. Today it will be a question of features of payment and giving of calculation of this tax for the HARDWARE, acquired (registered) for a year.
Payment order
The tax for the HARDWARE acquired within fiscal year, is paid before registration by one sum (Art. 5 of the Law of Ukraine from 11.12.91 of No. of the 1963rd II About a tax on owners of vehicles and other self-propelled cars and mechanisms in edition of the Law of Ukraine from 18.02.97 of No. 75/97-BP):
• for the months which have remained until the end of the year, since a month of registration if the HARDWARE which was already registered earlier on a teryoritoriya of Ukraine is got;
• for all year irrespective of a month of registration of such means if the HARDWARE which wasn’t registered before in Ukraine (a nayoprimer is got, it is imported from abroad or acquired new).
Let’s consider, how it occurs in practice.
Example 1
In April, 2008 the enterprise got avtomobil VAZ 2107 with engine displacement of 1 600 cm3, and registered it in a month, in May. Thus, the enterprise should pay before registration of the car a tax in the sum:
• 80 UAH. (1 600 cm3 x 5 UAH.: 100), if the car is registered for the first time in Ukraine (it is acquired new or is imported from abroad);
• 53,33 UAH. (1 600 cm3 x 5 UAH.: 100: 12 months x 8 months) if the car already was earlier zaregistrirovan in Ukraine (it is acquired not new).
Privileges on payment
If the enterprise is the payer of FSN, it is released from tax discharge:
• for tractors wheel (code 8701), except sedelny tractors (code 8701 20);
• lorries (code 8704).
It means that if the payer of FSN gets a tractor or the lorry which was already registered before in Ukraine, a tax before their registration it doesn’t pay. For confirmation of the granted right the enterprise should present in body of state registration (GAI and body of state technical supervision) the reference from tax inspection that in the current year it is the payer of FSN.
Pay attention: at the first registration of the HARDWARE in Ukraine the specified privileges don’t operate. That is if the enterprise got the new HARDWARE or the HARDWARE, vveyozenny from abroad and before in Ukraine not zareyogistrirovanny, it is necessary to pay a tax in the general order – for all year irrespective of a month in which it is registered.
Calculation giving
So, the tax is paid, but in addition it is necessary predstavit Calculation of the sum of a tax on owners of vehicles and other self-propelled cars and mexanizmov (further – Calculation). Such requirement contains in Law No. 1963 Art. 5.
In this case it is necessary to submit calculation to taxing authority in the HARDWARE place of registration within 10 days after its registration. A form of Calculation for the acquired HARDWARE the same, as for the general calculation (it is approved as the order GNAU from 17.09-01 g of No. 373 About the statement of forms of Calculation of the sum of a tax on owners of vehicles and other sayomokhodny cars and mechanisms, References to the specified Calculation and the Order of their filling and representation in body of national tax service).
In a header part of Calculation it is necessary to put marks of "X-th" in columns General calculation and Calculation for priobreyotenny vehicles.
The general, only in lines where tax discharge terms are specified, breakdown on quarters it is not necessary to do an order of filling of Calculation – the tax is entered by one sum in a quarter in which it was paid.
Pay attention: the form of Calculation is constructed in such a manner that in gr. 8 and 11 it is necessary to specify the godoyovy sum of a tax (it it is emphasized and in the Order No. 373). However the tax is paid for the HARDWARE which are got and registered within a year, not for all year (except cases of the first registration). Unfortunately, in this Order the order of a zayopolneniye of Calculation for this case isn’t written out.
Let’s offer the option of filling of Calculation for the priobyoretenny HARDWARE. We consider that in gr. 8 it is necessary to enter the annual sum of a tax, and in gr. 11 – actually paid.
Important point: if the enterprise is playotelshchiky FSN and gets the HARDWARE on which ustanovleny privileges, all the same it is necessary to submit Calculation for them. However in gr. 9 and 10 it is necessary to specify a privilege code according to the directory of privileges and the tax sum, av gr. 11 – to put a crossed out section.
Let’s consider an order of filling of Calculation on an example.
Example 2
The agricultural enterprise – the payer of FSN in April, 2008 got VAZ 2107 with engine displacement of 1 600 cm3, and registered it in GAI on May 5 the current year. The car priobreten not new, that is earlier it already was zaregistrirovan in the territory of Ukraine therefore the tax is paid for the months which have remained until the end of the year, since a month of registration (in 8 months).
Let’s present the Calculation fragment.
Rozrakhunok
to bag podatka z vlasnikiv transdressmakers zasobiv
that _nshy samokh_dny cars i mexanizmiv
(…)
(On materialam newspapers Balance Agro).