of June 11, 2010 No. 3642/K/17-0314
Concerning provision of explanations on the tax discharge from owners of vehicles
State Tax Administration, being guided by the Law of Ukraine of 02.10.92 N 2657-XII "About information", considered your letter (...) which arrived in the Ministry of Transport and Communications of Ukraine the letter (...), concerning provision of explanations on the tax discharge from owners of vehicles also reports the following.
Interpretation of the single questions of the current legislation concerning the taxation of owners of vehicles which are brought up in your letter in particular of questions 1, of 2, of 3, is stated respectively in Items 9, 14 and 2 the specified Explanations.
Concerning question of use of values of engine displacement in case of calculation of tax amounts from owners of vehicles it is necessary to specify the following.
According to article 34 of the Law of 30.06.93 N 3353-XII "About traffic", with changes and amendments, the vehicles of all types intended for operation on street road net public are subject to state registration and accounting: cars, buses, motorcycles of all types, brands and models, self-propelled machines, trail cars and semitrailer trucks to them, microcars, other vehicles and mopeds used on highways of the state value equated to them.
State registration and accounting of cars, buses, motorcycles and mopeds of all types, brands and models, self-propelled machines, trail cars and semitrailer trucks to them, microcars, other vehicles equated to them are performed by divisions of the State traffic inspectorate of the Ministry of Internal Affairs of Ukraine according to the procedure, approved by the resolution of the Cabinet of Ministers of Ukraine of September 7, 1998 N 1388, with changes and amendments, "About approval of the Procedure for state registration (re-registration), removal from accounting of cars, buses, and also the self-propelled machines designed on the chassis of cars, motorcycles of all types, brands and models, trail cars, semitrailer trucks, microcars, other vehicles and mopeds equated to them".
According to Item 8 of the specified resolution state registration of vehicles is carried out based on the applications of owners submitted personally, and the documents proving their identity, confirming legitimacy of acquisition, obtaining, import, customs clearance of vehicles, assessment of their cost, compliance of design of vehicles to the established safety requirements of traffic and also to requirements which are the basis for modification of registration documents. On the vehicles registered in division of the State traffic inspectorate registration certificates in the form established by the resolution of the Cabinet of Ministers of Ukraine of 31.01.92 N 47 "About approval of samples national and international certificates of the drivers and documents necessary for registration of vehicles" with changes and amendments are granted.
Thus, the individual characteristics of the specific vehicle necessary for calculation of tax on owners of vehicles, it is necessary to determine according to the registration certificate on this means.
Vice-chairman S. Lekar
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