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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 3, 2022 No. 515

Some questions of transfer of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes

According to Item 3 of the Section II "Final provisions" of the Law of Ukraine of February 15, 2022 "About modification of the Budget code of Ukraine" the Cabinet of Ministers of Ukraine decides No. 2042-IX:

1. Approve the Procedure for transfer of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes (further - the Procedure) which is applied.

2. To the State Tax Service:

to determine monthly according to the Procedure for share for transfer of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes by budgets of local self-government taking into account the urgent reference book of local budgets (further - shares), to promulgate such shares on the official website and to give them to the Public treasurer service no later than the 15th day of every month;

provide explanations on application of regulations of the Procedure.

3. To the public treasurer service monthly to perform distribution of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes between the relevant budgets of local self-government according to the received shares no later than the last working day of every month.

4. Before determination for the corresponding period of shares the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes accumulates on the accounts of the Public treasurer service opened for transfer of other money which is temporarily carried to receipts of local budgets with its subsequent distribution on certain shares.

5. This resolution becomes effective from the date of its publication and is applied since May 1, 2022.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of May 3, 2022, No. 515

Procedure for transfer of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes

1. This Procedure determines the mechanism of transfer of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes (further - the excise tax), in the relevant budgets of local self-government.

2. The amount of the excise tax (Ai) which is subject to transfer in the relevant budget of local self-government is determined by formula:

Ai = And x Chi, And> 0,

where And - the excise tax which is subject to distribution between the relevant budgets of local self-government;

Chi - share for transfer in the I budget of local self-government;

і - index for designation of the relevant budget of local self-government.

3. The share for transfer in i-y the budget of local self-government is determined by formula:

Chi = P і / P, H it is also rounded to nine signs after comma,

where Rhee - the cost of the tobacco products realized by subjects of managing of retail trade, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes in the corresponding territory for the last (tax) month under report taking into account these registrars of settlement transactions and program registrars of settlement transactions;

Р - total amount of such cost of the realized tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes for the last (tax) month under report in general across Ukraine taking into account these registrars of settlement transactions and program registrars of settlement transactions.

4. GNS provides to Treasury of share for transfer of the excise tax in the relevant budgets of local self-government (further - shares) according to the structure and format of data determined by the relevant protocol of exchange of information between GNS and Treasury.

5. The treasury after receipt of shares for the corresponding period performs distribution of the excise tax including accumulated on the accounts of Treasury opened for transfer of other means which are temporarily carried to receipts of local budgets according to the formula specified in Item 2 presents of the Procedure.

6. In the reporting on accomplishment of the general fund of local budgets of transaction under transfer of the excise tax are reflected by the corresponding code of classification of budget receipts.

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