The HO of the National Fiscal Service in Ternopyl oblast reminds that February 20 is the deadline for reporting:
1. Excise taxes for January 2015 by business entities – excise taxpayers involved in retail sale of excisable goods (sale of beer, alcoholic beverages, tobacco products, tobacco and non-tobacco, goods listed in par. 215.3.4, par.215.3, article 215 of the Tax Coxed of Ukraine (hereinafter – the TCU), directly by citizens and other final consumers, for their personal non-commercial use, irrespective of a type of settlements, including drinks on tap sold in the cafes, restaurants, and bars, other business entities engaged in public catering).
The said reports are submitted to the fiscal bodies that provide services on the territory where excisable goods are sold. The deadline for paying the first amounts of excise taxes declared falls on March 2.
2. The vehicle tax for the current year by legal persons. Please note that passenger cars used until 5 years, with the cylinder capacity of above 3000 cubic centimetres, are taxable items.
A legal person should independently calculate the amount of the vehicle tax and files the tax return to the controlling body lodged at the place of car registration (article 267 of the Tax Code of Ukraine). The tax is paid in instalments each quarter, until the 30th day of the month that comes next after the accounting quarter.
