Ukrainians in 2023 must pay taxes on their cars. At the same time, the cost of a car, for which you will have to pay, will be UAH 2.512 million (375 minimum wages) and provided that the car is not older than five years.
This is stated in Article 267 of the Tax Code of Ukraine. The transport tax rate is set at UAH 25,000 per calendar year for each car that is subject to taxation.
For vehicles purchased during the year, transport tax is paid starting from the month in which the ownership of such an object arose – the vehicle was registered. If the car was purchased within a year, the declaration is submitted one month from the date of the emergence of ownership of the vehicle, and the tax is paid starting from the month in which such a right arose.
What if you don’t pay taxes?
If you do not pay within 60 days, the amount of tax will increase. If you pay in the first 90 days – plus 10% to the fine, after 90 days – 20%. In addition, a car or other property may be seized (the so-called tax lien).
You can also use the car as a pledge, but it will not be possible to sell or donate it. Moreover, the tax authorities have the right to collect the car, sell it, receive payment from the amount received, and return the change to the former owner of the car. True, such a situation is a rarity. Most often, debtors pay their bills immediately after the tax lien.
If there is no car in the list of the ministry?
The Tax Service has published a special clarification (No. 688 / IPK / 12-32-12-03-05), which clearly states: no matter how much the car costs, if the model of this year of manufacture is not on the list, you do not need to pay.
And if you bought a car in the middle of the year, or sold it. Who pays?
If the car had several owners in 12 months, then the tax amount will also be divided. Suppose you sold a car in May. In this case, you need to pay five months, and the next owner – seven. 25 thousand divided by 12 and multiplied by five. The resulting figure – 10.4 thousand – is the amount of tax.
What if the car was stolen?
For those months when the car is wanted, you do not need to pay. But this will have to be proved – to file an application with the police, which will enter the information into the appropriate register.
How to pay tax
The tax replenishes the local budget, so the notice must contain the details for payment at the place of registration of the owner. However, this rule is violated by the tax authorities themselves.
As GLOBAL HAPPENINGS wrote earlier, taxes on the sale of apartments have been changed in Ukraine since November 1. Developers will have to pay VAT on a cash basis (the date of the obligation will coincide with the date of receipt of profit), and sellers – income tax on the difference between the purchase and sale prices.
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