The Tax Code stipulates that vehicle tax payers are owners of cars not older than 5 years (from the date of production), the average market value of which exceeds 375 minimum wages (until 01.12.21 – 2,250,000 UAH).
List of vehicles subject to taxation in 2021
This is reported to the Main Directorate of the State Tax Service in the Sumy region.
The rate of transport tax per year is 25 thousand UAH per car. Therefore, in case you own several vehicles that are subject to taxation, tax must be paid for each of them.
From the moment of receipt of the decision-notification from the supervisory authority, the car owner has 60 days to pay the vehicle tax.
We remind car owners who, for various reasons (including because of the discrepancy between the registered place of residence and the actual one), did not receive a notification-decision that they need to contact the territorial tax office at their place of residence to receive a tax notification- solutions for the further payment of a certain amount of tax.
For violation of tax payment up to 30 calendar days following the last day of the payment deadline, a penalty of 10% of the repaid amount of the tax debt is provided, and if payment is delayed for more than 30 calendar days – a fine of 20% of the repaid amount of the tax debt. In addition, a penalty is charged on the amount of unpaid tax in the manner specified in Art. 129 of the Tax Code.
We also advise you to watch a detailed test drive of the Aston Martin DBX 2021 from the FineAuto team: