LAW OF UKRAINE

of December 11, 1991 No. 1963-XII

About tax on owners of vehicles and other self-propelled machines and mechanisms

This Law establishes tax on owners of some land and water vehicles, self-propelled machines and mechanisms as source of financing of construction, reconstruction, repair and content of highways of general use and holding nature protection actions on reservoirs.

Article 1. Taxpayers

Taxpayers from owners of vehicles and other self-propelled machines and mechanisms are the companies, organizations and the organizations, being legal entities, foreign legal entities (further - legal entities), and also the citizens of Ukraine, foreign citizens and stateless persons (further - physical persons) performing the first registration in Ukraine, registration, re-registration of vehicles and/or the having own vehicles registered in Ukraine according to the current legislation which according to article 2 of this Law are the taxation objects.

Article 2. Taxation objects

The taxation objects are:

tractors (wheel) - code on the Ukrainian classification of goods of foreign economic activity (further - code) - 8701, except caterpillar;

only truck tractors - code 8701 20;

the cars intended for transportation at least 10 persons including the driver, - code 8702;

cars - code 8703;

cargo vehicles - code 8704;

special purpose vehicles, except the passengers used for transportation and loads, - code 8705 (except firefighters and ambulance);

motorcycles (including mopeds) and bicycles with the established engine - code 8711, except having engine cylinder amount to 50 cubic cm, - code 8711 10;

yachts and sailing ships with the auxiliary engine or without it (except sports) - code 8903 91;

motor boats and motor boats, except boats with the outboard motor (except sports), - code 8903 92;

other boats (except sports) - code 8903 99.

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