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Maanimo.com law on utilization cars, comments lawyer partner ADCOM Law Firm Helen Vorontsova
2013-08-08
- Helen, why did the date of entering into force of the new law?
- In accordance with the final provisions of the law "On the disposal of vehicles", he comes into force on the day, there will come the day of publication, that is, from August 8. ("Voice of Ukraine” № 45 dated August 7, 2013). At the same time, for a maximum of implementation, the Cabinet instructed for three months from the date of entry into force of the law to provide appropriate regulations. And also provide revision and abolition of ministries and other central executive authorities of their legal assets, contrary to the new law.
- Who will pay recycling tax?
- In accordance with Section 240.2 1. Tax Code (version shall enter into force on 1 September 2013) Tax payers disposal of decommissioned vehicles are individuals who:
1. Are imported into the territory of Ukraine vehicles and / or body to them (with the exception of body product category 10 October 8707 in accordance with the UKT VED) in the customs regime of import (§ 240.2 1.1. PCs Ukraine) .
2. Implementing production (manufacturing ) vehicles in the customs territory of Ukraine, and their sale on the domestic market (§ 240.2 1.2. Ukraine NC);
3. Acquire vehicles in individuals who do not pay this tax, in accordance with subparagraph 240.6.1 of paragraph 240.6 of this article (§ 240.2 1.3. Ukraine NC).
The Act also contains a list of people who do not pay the tax (§ 240.6. Ukraine NC). In particular, these include diplomatic and consular missions , as well as cars, imported in accordance with the Law "On humanitarian aid", etc.
In taking on the disposal of the vehicle collection point is not entitled to charge a fee for the disposal of such a vehicle (Part 5, Art . 7 LU " On the disposal of vehicles ").
- Do the right to raise the cost of auto auto contracts signed with customers cars before the entry into force of the law (for those contracts that have already been fully or partially disbursed final buyers of car)?
- In accordance with Section 240.6.6 Tax Code of Ukraine do not pay the people who buy in Ukraine vehicles, which in due course were first registered or re-registered before September 1, 2013, the owners of the vehicles. Or in individuals who do not pay this law and carry out the sale of such vehicles after September 1.
The date of tax liability (for vehicles and vehicle bodies imported into the customs territory of Ukraine) is the date of filing of the customs authorities of the customs declaration for the vehicle.
- How the new law will affect the car market?
- Undoubtedly, the entry into force of the Law "On the disposal of vehicles" can not affect the cost of imported cars for consumers. Especially, taking into account the lack of competitive offers from Ukrainian producers of vehicles. Wide list of persons exempt from tax, and the lack of necessary today regulations, the development of which is vested in the Cabinet , can serve as a tool for future abuse by corrupt officials.
- Helen, why did the date of entering into force of the new law?
- In accordance with the final provisions of the law "On the disposal of vehicles", he comes into force on the day, there will come the day of publication, that is, from August 8. ("Voice of Ukraine” № 45 dated August 7, 2013). At the same time, for a maximum of implementation, the Cabinet instructed for three months from the date of entry into force of the law to provide appropriate regulations. And also provide revision and abolition of ministries and other central executive authorities of their legal assets, contrary to the new law.
- Who will pay recycling tax?
- In accordance with Section 240.2 1. Tax Code (version shall enter into force on 1 September 2013) Tax payers disposal of decommissioned vehicles are individuals who:
1. Are imported into the territory of Ukraine vehicles and / or body to them (with the exception of body product category 10 October 8707 in accordance with the UKT VED) in the customs regime of import (§ 240.2 1.1. PCs Ukraine) .
2. Implementing production (manufacturing ) vehicles in the customs territory of Ukraine, and their sale on the domestic market (§ 240.2 1.2. Ukraine NC);
3. Acquire vehicles in individuals who do not pay this tax, in accordance with subparagraph 240.6.1 of paragraph 240.6 of this article (§ 240.2 1.3. Ukraine NC).
The Act also contains a list of people who do not pay the tax (§ 240.6. Ukraine NC). In particular, these include diplomatic and consular missions , as well as cars, imported in accordance with the Law "On humanitarian aid", etc.
In taking on the disposal of the vehicle collection point is not entitled to charge a fee for the disposal of such a vehicle (Part 5, Art . 7 LU " On the disposal of vehicles ").
- Do the right to raise the cost of auto auto contracts signed with customers cars before the entry into force of the law (for those contracts that have already been fully or partially disbursed final buyers of car)?
- In accordance with Section 240.6.6 Tax Code of Ukraine do not pay the people who buy in Ukraine vehicles, which in due course were first registered or re-registered before September 1, 2013, the owners of the vehicles. Or in individuals who do not pay this law and carry out the sale of such vehicles after September 1.
The date of tax liability (for vehicles and vehicle bodies imported into the customs territory of Ukraine) is the date of filing of the customs authorities of the customs declaration for the vehicle.
- How the new law will affect the car market?
- Undoubtedly, the entry into force of the Law "On the disposal of vehicles" can not affect the cost of imported cars for consumers. Especially, taking into account the lack of competitive offers from Ukrainian producers of vehicles. Wide list of persons exempt from tax, and the lack of necessary today regulations, the development of which is vested in the Cabinet , can serve as a tool for future abuse by corrupt officials.