What has changed in the procedure in 2017.
From 1 January this year, the Pension Fund for first registration of cars will be calculated in new ways. The reason for the changes in cost of living.
First registration of the vehicle includes a first registration of a new car in the service center of the Ministry of interior or a used car previously registered in the territory of Ukraine. So the car is first registered, as a vehicle that is its owner.
First registration of the car
Except for the cost of services of the service center and forms at the first registration, the car owner is obliged to pay a fee to the Pension Fund. Avtoyurist Bogdan Hladik commentary site, “24” explained that if the car is imported from abroad, the appraised value of the car paid the excise duty, import duty and VAT. This amount is summed up and thus determined by the Pension Fund. If the car purchased in the showroom, it is in accordance cleared, so the PF is calculated only on the value of the car.
What has changed?
1 January 2017 a new subsistence minimum for able-bodied persons – UAH 1600. In this regard, the modified rates of duty on mandatory state pension insurance for the first registration of the vehicle noted in the Main service center MVSV.
To determine the rate of PF all vehicles are divided into 3 groups depending on their value. From the group, which gets the concrete car, depends on the rate: 3%, 4% or 5% of the car value.
Now, if the cost of the vehicle: not greater than or equal to 264 thousand hryvnia – is paid 3% (if the object of taxation does not exceed 165 living wage for able-bodied persons).
From 264 thousand to 464 thousand UAH – 4% (if the object of taxation exceeds 165 but does not exceed 290 living wage for able-bodied persons).
More than 464 thousand UAH – 5% (if the object of taxation exceeds 290 living wage for able-bodied persons).
Therefore, when the first registration of the vehicle will have to pay: the “new” Pension Fund tax, the cost of the special products (form and state the number) and the actual cost of the service. From the documents it is necessary to take the contract of purchase and sale of car and passport.
Where to pay the pension levy?
The pension levy is paid to the Pension Fund account of the district, which was the territorial service center for the place of registration of the legal entity.
If the car is exempted from PF?
If the new cars are exempt from paying the pension fee for the first registration, you will need to contact the service center of the Ministry of interior, taking with him documents confirming that this car is actually provided in accordance with the legislation for people with disabilities.
If you carry out re-registration of the car – a pension tax to pay again is not necessary. In the Main service centre of the Ministry of interior explained: the pension levy is payable only once at the first state of registration of the vehicle.
© 2017, z-news.link. All rights reserved.