The Ministry of Revenue and Duties reports
The Main Department of the Ministry of Revenue and Duties of Ukraine in Kyiv city reports some amendments made to Law of Ukraine dd. April 8, 2014 №1191- VII, namely “on alterations to the Tax Code of Ukraine as regards abolition of eco-tax on vehicles and excise duty levied for modifying of a vehicle imported through the customs territory of Ukraine into the passenger car subject to taxation”, took effect on April 18, 2014, in particular, it is applied to chapter VIII «Eco-tax» of the Tax Code of Ukraine; these changes abolished the eco-tax levied for utilization of vehicles being out of service (hereinafter – utilization tax).
Given the said above, the payers of the utilization tax are those who manufacture (make) transport devices in the customs territory of Ukraine to further sell them in the domestic market of Ukraine. They are obliged to state, in the tax returns, the quantity of vehicles sold in the domestic market of Ukraine from 01.04.2014 to 17.04.2014 (inclusive) in order to charge taxes for the II quarter of 2014 (the memo of the Ministry of Revenue and Duties of Ukraine dd. 28.10 . 2013 №22416/7/99-99-15-04-01-17 specifies how to fill in the data).
As regards transport devices imported to the territory of Ukraine, the utilization tax is not imposed on a vehicle (body) or a batch of vehicles (bodies) since 18.04.2014, provided that the customs declaration is submitted to the customs authority.
