Pursuant to sub-par. 268.7.3, par. 268.7, article 268, chapter ХІІ of the Tax Code of Ukraine dd. December 02, 2010, No.2755-VI, as amended (hereinafter – the TCU), the fiscal period to report on tourist tax deductions equals one calendar quarter, the NFS reports.
The form of the tourist tax return was approved by the Ministry of Revenues and Duties of Ukraine that passed the executive order on 30.12.13, No.866, on declaring fees charged for parking of vehicles and tourist tax deductions, registered with the Ministry of Justice of Ukraine on 01.23.14, under No.141/24918.
Sub-paragraph 49.18.2, par. 49.18, article 49, chapter ІІ of the Tax Code of Ukraine specifies that tax returns are to be filed for the fiscal period that equals a calendar quarter, within 40 calendar days coming after the last day of the current fiscal quarter.
Pursuant to sub-par. 268.7.1, par. 268.7, article 268, chapter ХІІ of the Tax Code of Ukraine, the amount of tourist tax calculated with reference to the tax return for the fiscal quarter is to be paid quarterly, within the fiscal quarter, at the location of tax agents.
Pursuant to par. 57.1, article 57, chapter ІІ of the Tax Code of Ukraine, a taxpayer is liable to pay the amount due, which is stated in the tax return, within 10 calendar days after the last deadline date as set out in the TCU for tax reporting.
