In Lutsk to February 20, 2015 legal entities must declare luxury cars that they own in Lutsk

LIGHTS reported that legal entities - the owners of cars that have been used up to 5 years and have engine has more than 3000 cu. cm., to independently calculate the amount of vehicle tax as of January 1of the reporting year. By February 20, 2015 must be submitted to the declaration of DFS broken down vehicle tax annual amount in equal installments quarterly. The declaration is submitted to the tax office at the place of registration of the vehicle, and the 30th of the month following the reporting quarter, the tax is paid in equal installments alsotion of the quarter. The tax rate is set per calendar year in the amount of USD 25,000 per car, which is subject to tax and the tax base (reporting) period is the calendar year. As for cars-taxable items purchased during the year, the declaration of a legal entity - taxpayer filed claimrotyahom month from the date of ownership to an object, and the tax is paid from the month in which there was ownership of an object. In case of transfer of ownership of the object of taxation from one owner to another during the year the tax is calculated by the previous owner for the period from January 1 this year to topthe month in which he lost the title to the specified object of taxation, and the new owner - from the month in which it has acquired ownership of the property. For objects of taxation, acquired during the year, the tax is paid in proportion to the number of months remaining until the end of the year, beginning with the month in which the register heldand devel- opment of the vehicle (subparagraph 267.6.6. 267.6., Article 267 of the Tax kodeksuUkrayiny). Note: vehicle tax introduced by the Law of Ukraine on December 28, 2014 71-VIII On Amendments to the Tax Code of Ukraine and laws of Ukraine on tax reform," which came into force on 1 January 2015. Cektor foromunikatsiy Lutsk LIGHTS This was reported in Lutsk City Council