Unofficial transfer. According to the license (c) Informtekhnologiya Ltd.
of September 13, 2013 No. 18036/7/99-99-15-02-02-17
To heads of customs of the Ministry of the income and charges of Ukraine
About provision to customs applicants of certificates of payment or exemption of ecological tax for vehicles
The ministry of the income and charges of Ukraine reports that the changes in the Tax code of Ukraine (further - the Code) brought by the Law of Ukraine of 04.07.2013 No. 422-VII "About introduction of amendments to the Tax Code of Ukraine concerning payment of ecological tax for utilization of vehicles out of service and enhancement of some tax regulations" became effective on September 1, 2013.
By the paragraph the fifth subitem 250.14.2 of Item 250.14 of article 250 of the Code it is determined that in case of the omission of the vehicle (body) or batch of vehicles (bodies) on customs area of Ukraine the monitoring body draws up and issues on each vehicle to person who imports on customs area of Ukraine such vehicle, the certificate of payment or of exemption of tax for utilization of vehicles out of service for further transfer by such person to the vehicle owner.
At the same time, according to subitem 250.18.3 of Item 250.14 of article 250 of the Code the law-enforcement body performs state registration (re-registration) of vehicles based on the certificate of the tax discharge for utilization of vehicles out of service or based on the certificate of exemption of tax for utilization of vehicles out of service.
At the same time, Items 250.16 - 250.17 articles 250 of the Code are determined that form of the certificate of the tax discharge for utilization of vehicles out of service and form of the certificate of exemption of this tax are established by the Cabinet of Ministers of Ukraine and are documents of the strict reporting.
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