of April 26, 2013 No. 2307/5/99-99-17-02-01-16
Concerning determination of tax agents upon purchase sale of vehicles
The tax agent concerning tax on the income physical litsyuridichesky person (its branch, department, other separate division), self-employed face, representation of nerezidentayuridichesky person, the investor (operator) under the agreement on separation of products which irrespective of the organization-legal status and method of the taxation and/or charge forms (payments, provisions) the income (in cash or non-cash form) shall charge, hold and pay in other taxes the tax provided by the Section IV of this Code to the budget from name and at the expense of physical person from the income which is paid to such person, to keep tax accounting, to submit tax statements to tax authorities and to bear responsibility for violation of its regulations according to the procedure, stipulated in Article 18 and the Section IV of this Code (subitem 14.1.180 of item 14.1 of Art. 14 of the Code).
According to item 173.3 of Art. 173 if agreement party of purchase sale of object of personal estate is the legal entity or the physical person - the entrepreneur, such person is considered the tax agent of the taxpayer and shall execute everything the functions of the tax agent determined by this Section. At the same time the tax agent holds tax at the rates determined according to Items 173.1 or 173.2 of this Article taking into account information on priority of the sale of personal estate specified by the taxpayer in the agreement of purchase sale or in the separate statement.
If object of personal estate is on sale (exchanges) with mediation of the legal entity (its branch, department, other separate division) or representations of the nonresident or the physical person - the entrepreneur, such intermediary performs functions of the tax agent concerning representation to body of the State Tax Service of information on income amount and the amount of the tax paid in the budget according to the procedure and the terms established for tax calculation, and the taxpayer during the conclusion of the agreement shall pay independently in the budget tax on the income from transactions for sale (exchange) of objects of personal estate.
Therefore, in case of implementation of transactions concerning execution of agreements of purchase sale of vehicles by bodies of the State traffic inspectorate of the Ministry of Internal Affairs of Ukraine the specified body performs all functions of the tax agent.
For exception of obligations of bodies of the State traffic inspectorate of the Ministry of Internal Affairs of Ukraine of questions of control of completeness of the tax discharge on the income of physical persons in case of alienation of vehicles it is necessary to make corresponding changes to article 173 of the Tax Code of Ukraine. At the same time we consider it expedient to leave behind bodies of the State traffic inspectorate of the Ministry of Internal Affairs of Ukraine duty to notify bodies of the income and charges about the drawn-up agreements of purchase sale of vehicles.
In case of receipt of the relevant bill Ministry of the Income and Charges of Ukraine will take part in its study.
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