WHAT IS THE TERM FOR PAYING THE TOURIST TAX

According to paragraphs 268.7.1 of the TCU, tax agents pay the fee at their location every quarter, within the term determined for the quarterly reporting (tax) period and in accordance with the tax declaration for the reporting (tax) quarter, or in advance payments by the 30th (inclusive) of each month based on the decision of the relevant village, settlement, city council.

Tax agents who pay the fee in advance payments reflect the amount of accrued monthly advance payments in the tax declaration for the reporting (tax) quarter. At the same time, the final amount of the fee, calculated in accordance with the tax declaration for the reporting (tax) quarter (taking into account the actually made advance payments), is paid by such tax agents in the terms determined for the quarterly reporting (tax) period.