Owners of luxury cars this year pay transport tax for cars from 2016 (inclusive), the average market value of which is more than 375 times the minimum wage established by law as of January 1 of the tax (reporting) year.
That is, if the amount of the "minimum wage" as of January 1, 2021, is 216 USD, then the owners of cars whose cars cost more than 81,000 USD must pay the tax.
The tax rate is 900 USD per year, the payment deadline is within 60 days from the date of delivery of the decision/notification.
Payers are individuals and legal entities, including non-residents, who have their own cars registered in Ukraine in accordance with the current legislation, which, in accordance with paragraphs. 267.2.1 clause 267.2 of Art. 267 are objects of taxation.
The tax is paid at the place of registration of taxable items and credited to the relevant budget in accordance with the provisions of the Budget Code of Ukraine.
If the taxpayer fails to pay the agreed amount of the monetary obligation within the time limits determined by the Internal Revenue Code, such a taxpayer is held liable in the form of a fine in the following amounts:
- in the event of a delay of up to 30 calendar days, inclusive, following the last day of the due date for the payment of the amount of the monetary obligation - in the amount of 10% of the repaid amount of the tax debt;
- in the event of a delay of more than 30 calendar days following the last day of the due date for the payment of the amount of the monetary obligation - in the amount of 20% of the repaid amount of the tax debt.
At the same time, it is stipulated that starting from the first working day following the last day of the deadline for payment of the tax liability (including for the period of administrative and/or judicial appeal), the accrual of penalties begins (clauses 129.1.2 cl. 129.1 of Art. 129 Internal Revenue Code)
In the event of an unlawful seizure by a third party of a passenger car, which, in accordance with paragraphs. 267.2.1 Clause 267.2 Art. 267 of the Internal Revenue Code is an object of taxation, the transport tax for such a passenger car is paid from the month following the month in which the fact of unlawful seizure of a passenger car took place if such a fact is confirmed by an appropriate document on entering information on the commission of a criminal offense in the Unified Register of Pre-trial Investigations issued by an authorized state body.
In the event that a car is returned to its owner (legal owner), the tax for such a car is paid from the month in which the car was returned in accordance with the decision of the investigator, prosecutor or court decision. The taxpayer is obliged to provide the supervisory authority with a copy of such a resolution (decision) within 10 days from the date of receipt (clause 267.6.8, clause 267.6 of article 267 of the Tax Code).