The Ukrainian Income and Tax Ministry issued instructions on September 13, 2013, with recommendations for customs offices to issue temporary tax receipts or certificates of exemption from the payment of car recycling tax.
“The Ministry recommends that customs offices issue temporary tax receipts in keeping with the template posted on the official Web site with the number of a customs declaration being the number of the receipt… The tax receipts will be swapped with proper documents within a month of the ministry announcing the start of the swap,” the ministry said.
According to the ministry, the car recycling tax became effective as of September 1, 2013, in keeping with the July 4, 2013 amendments ((No.422- VII)) to the Tax Code.
The Tax Code also envisages that if a vehicle or a batch of vehicles is allowed onto Ukraine’s customs territory, a customs office should register it and issue a tax receipt or a certificate of tax exemption from the payment of car recycling tax per each vehicle to a person or entity that brings the vehicle(s) into Ukraine. Later, the documents should be handed over to the owner of the vehicle(s).
