From 1 January this year, the Pension Fund for first registration of cars will be calculated in new ways. The reason is the change of the subsistence minimum for able-bodied persons – UAH 1600, reports 24 channel.
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.
If the value 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).
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.
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 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 not necessary: the pension levy is payable only once at the first state of registration of the vehicle.