RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of July 2, 1998 No. 275

About approval of the Provision on accounting and control of production, pouring, storage and wholesale of alcohol and alcoholic products

According to the resolution of the Cabinet of Ministers of May 21, 1998 "About additional measures for strengthening of the state monopoly for production and turnover of alcoholic products and increase in receipts in the budget from realization of alcoholic and tobacco products in the territory of the Republic of Uzbekistan" the Cabinet of Ministers decides No. 221:

1. Approve provision on accounting and control of production, pouring, storage and wholesale of alcohol and alcoholic products according to appendix.

2. To Uzplodoovoshchvinprom-holding, Uzkhimprom association till September 1, 1998 to develop and approve in coordination with the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan standard rates of the material consumption, exit of finished goods, and also rates of natural loss in case of production of alcohol and alcoholic products.

3. To impose control over the implementation of this resolution on the Prime Minister Sultanov U. T.

Approved by the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of July 2, 1998 No. 275

Provision on accounting and control of production, pouring, storage and wholesale of alcohol and alcoholic products

General provisions

This Provision is developed according to the resolution of the Cabinet of Ministers of the Republic of Uzbekistan of May 21, 1998 No. 221 "About additional measures for strengthening of the state monopoly for production and turnover of alcoholic products and increase in receipts in the budget from realization of alcoholic products and tobacco products in the territory of the Republic of Uzbekistan" and extends to the companies which are engaged in production, pouring, storage and wholesale of alcohol and alcoholic products irrespective of patterns of ownership.

The companies making food alcohol and alcoholic products perform the activities in the presence:

the license granted by the Cabinet of Ministers of the Republic of Uzbekistan;

the identification number (appropriated by territorial authorities of the State Tax Service) on the alcoholic products marked by excise stamps and mark of conformity.

The made alcoholic products are implied as the alcoholic drinks developed on specialized enterprises according to the existing regulating documents and meeting the requirements of standards and include: wine, wine materials, vodka, alcoholic beverage products, cognac, balm, cognac alcohol, food alcohol and crude alcohol.

Production of alcoholic products from food alcohol of foreign production, is not allowed. In cases of identification of the facts of availability of food alcohol of foreign production, and also production of alcoholic products from the specified alcohol the companies, bodies of the State Tax Service take adequate measures according to the address of alcohol and the alcoholic products made from this alcohol to the income of the state in the procedure established by the legislation.

I. Accounting and control of production and expenditure of alcohol

1. Development of alcohol and alcohol raw is performed according to the production schedules approved by JSC Uzsharobsanoat and Uzkhimprom association. Accounting, storage, leave, transportation of alcohol and alcohol raw will be performed according to the instruction approved by JSC Uzsharobsanoat and Uzkhimprom association.

2. The alcohol consumption on production of alcoholic products is allowed within the established consumption rates. Consumption rates, including natural wastage, affirm JSC Uzsharobsanoat and Uzkhimprom association in coordination with the Ministry of Finance and the State Tax Committee of the Republic of Uzbekistan. Control of the correct use of alcohol is exercised by accounts department of the company and the responsible persons designated by the director.

3. Loss of alcohol and alcohol raw is determined by inventory count.

Operational check of remaining balance of alcohol is made monthly by measurement by the devices intended for these purposes. Inventory count is carried out once a year, in the period of the smallest remaining balance, by its omission through mernik of I-class.

Results of inventory count are drawn up according to the Instruction about procedure for carrying out the inventory count approved by JSC Uzsharobsanoat and Uzkhimprom association.

II. Production, pouring and marking of alcoholic products

4. The right of production of alcoholic products is granted to the companies of all patterns of ownership which are registered in accordance with the established procedure, have the license granted by the Cabinet of Ministers for the made type of products and necessary conditions for its production.

5. Production of alcoholic products is performed at the companies according to their specialization and on the basis of standards, and also the regulating documentation developed by producers of the products approved by the JSC Uzsharobsanoat company and registered in the Uzstandart agency according to the current legislation.

6. The companies making alcoholic products provide and carry out on all production stages microbiological, physical and chemical and technological control according to the existing regulating documents.

7. Quality and amount of the spent raw materials and materials are fixed in special magazines and forms of primary accounting.

8. Pouring and registration of finished alcoholic products is made on the specialized equipment intended for these purposes.

9. Pouring, packing, etikirovaniye and marking by excise stamps and mark of conformity of products is made according to requirements of the existing standards and according to Procedure for marking by the mark of conformity of alcoholic products approved by the Uzstandart agency.

III. Accounting of wine and vodka and other alcoholic products

10. Financial accounting covers all movable and immovable resources of alcoholic products. Quantitative accounting shall cover, in addition to volume indicators, also the content of alcohol and sugar, physical and chemical and other indicators provided by the regulating documentation.

11. In shops of pouring of wine and vodka products and other alcoholic products on the first day of every month accounting by removal of remaining balance of alcoholic products, condition of container, excise stamps, label products, corking products and other material values relating to production of the made products is made. Operational accounting of these material resources is made daily.

For operational accounting on lines of pouring the counters of quantitative accounting of the made products which underwent the state checking are established.

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