In this publication the order of granting and drawing up of Calculation of the sum of a tax on owners of vehicles and other self-propelled cars and mechanisms for 2009 is stated.
Reorganization 2002
On March 2 – the last day giving in taxing authorities legal entities of Calculation of the sum of a tax on owners of vehicles and other self-propelled cars and mechanisms for 2009 (further – Calculation). In this consultation it will be a question of an order of representation and Calculation drawing up, and also payment of this tax.
Who should submit Calculation
Calculation only legal entities (represent the enterprises, establishments, to the organizations), kotoyory:
· or there are own transport sredyostvo registered in Ukraine;
· or carry out the state registrayotsiya (including the first registration in Ukraine) and a re-registration of vehicles.
Under the state registration ponimaetsya registration of vehicles by bodies of the State traffic inspectorate of the Ministry of Internal Affairs, and for agricultural machinery (for example, wheel tractors) – bodies of the State technical supervision.
Object of taxation by a vehicle tax
Object of taxation by this tax are the vehicles specified in Art. 2 of the Law from 11.12.91 of No. 1963-XII About a tax on owners of vehicles both others self-propelled mashin and mechanisms, further – the Law No. 1963.
The vehicle tax isn’t paid:
for the rented vehicles (in this case the lessor will be the payer of a tax); for vehicles which are at the enterprise in a property, but yet zaregistrirovany or are already removed from state registration (for example, prepare for sale); for specialized agricultural machinery (tractors on caterpillar to a course, kombajny different types, various harvest equipment, etc.).
Pay attention: the enterprises which do not have own registered vehicles, listed don’t submit to Law No. 1963 Art. 2, Calculation.
Privilege on payment
The list of the persons using a privilege on payment of a vehicle tax, is provided in Law No. 1963 Art. 4. So, exempts from among legal entities are only the enterprises – payers of the fixed agricultural tax. However the privilege to them is provided not on all available transport, and only on two look:
· tractors wheel (code 8701), except sedelyyony tractors (code 8701 20);
· lorries (code 8704).
This privilege for the first registyoratsiya of vehicles doesn’t extend. In this case nalog it should be paid in the general order.
Let’s remind, the first registration – is a registrayotsiya which is carried out in Ukraine for the first time rather this vehicle (Law No. 1963 Art. 3), for example upon purchase of the new car or import from abroad on the territory of Ukraine.
Drawing up and Calculation giving
Calculation is represented in taxing authority in a place of registration of vehicles. Therefore if the enterprise has a transport, zaregistriroyovanny in the territory of different administratively territorial units, it submits Calculation to tax inspections in a place of registration of tayoky means (for each vehicle in tax).
Form of Calculation and order of its filling utverzhdeny the order GNAU from 17.09.01 of No. 373 (The dayoly – the Order No. 373).
Calculation the current year moves in terms, ustanovyolenny for the annual tax period, that is within 60 calendar days after a zaversheyoniya of tax year (Art. 6 of the Law No. 1963, Law subitem 4.1.4 from 21.12.2000 of No. 2181 About an order of a pogayosheniye of obligations of taxpayers before budgets and the state specialized funds, further – the Law No. 2181). So, in 2009 it is necessary to present calculation not later on March 2 the current year.
For filling of Calculation data of accounting on quantity of the zaregistriyorovanny vehicles being on balance of the enterprise, as of 1 yanvarya are used fiscal year.
Vehicles, on which the privilege on tax discharge is established (for example, for platelyyoshchik of FSN), also should be specified in Calculation. However at definition of the sum of a tax to payment these vehicles aren’t considered.
Let’s show in the table how to fill columns Rasyocheta.
Let’s consider on a conditional numerical example as it is correct to make Calculation.
Example
The farm of "Prom_n" for January 1, 2009 has in a property sleyoduyushchy vehicles (with the indication of volume of cylinders of the engine):
the car VAZ-21099 (code 8703) – 1500 cm cubic; the GAZ-33021 lorry (code 8704) – 2445 cm cubic; a tractor wheel MT3-80 (code 8701) - 4 750 cm cubic; the sedelny tractor Kamaz-5410 (code 8701 20) – 10 857 cm cubic.
FH is the payer of FSN therefore in Rasyocheta should specify all the transport sredyostvo, but a tax it will pay only for cars VAZ-21099 and Kamaz-5410. Wheel and the lorry the tax doesn’t pay the enterprise for a tractor (see a sample below).
ROZRAKHUNOK
to bag podatka z vlasnnik_vtransportny zasobiv that _nshy self-propelled imexanizmiv cars
Lines rally Ikvartal ___ 426 ____ UAH. till April 15 of 2009 roubles (25 % for a bag gr. 11)
To Podatka: (bag podatka) (number, misyac)
II quarter ___ 426 ____ UAH. till July 15 of 2009 roubles (25 % for a bag gr. 11)
(bag podatka) (number, misyac)
IIIkvartal ___ 426 ____ UAH. till October 15 of 2009 roubles (25 % for a bag gr. 11)
(bag podatka) (number, misyac)
IVkvartal ___ 426 ____ UAH. till January 15 of 2010 roubles (25 % for a bag gr. 11)
(bag podatka) (number, misyac)
Tax discharge in the budget
Tax discharge in the budget is carried out in a vehicle place of registration.
Legal entities pay a tax ezhekvaryotalno equal parts – to the 15th date following reporting quarter.
Let’s remind, in 2009 the deadline of tax discharge is necessary:
• for April 14 – for Ikvartal;
• On July 14 – for the II quarter;
• On October 14 – for the III quarter;
• On January 14, 2010 – for IVkvartal.
If for fiscal year vehicles were removed about registration, a tax for nixpodlezhit to recalculation, except a tax, uplachennogo at the first registration.
Responsibility on a vehicle tax
Responsibility for giving of Calculation and payment of a transyoportny tax it is provided by the Law No. 2181. So, for untimely giving of Calculation vzimaetsya a penalty at a rate of 170 UAH. (subitem 17.1.1).
If the tax is out of time paid, (subitem 17.1.71) penalty is raised from naruyoshitel
· at a delay till 30 calendar days – in razmere 10 % of the extinguished sum of a tax duty;
· from 31 to 90 calendar days inclusive – at a rate of 20 %;
· more than 90 calendar days – at a rate of 50 %.
On Balans-Agro newspaper materials.