Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of July 18, 2024 No. 3878-IX

About introduction of amendments to the Tax Code of Ukraine concerning implementation of provisions of acts of the right of the European Union of rather excise tax

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:

1. In Item 14.1 of Article 14:

To add 1) with subitem 14.1.26-1 of the following content:

"14.1.26 - 1.promezhutochnye products wines and other fermented drinks (including mixes from the fermented drinks and mix on the basis of the fermented drinks) with the actual fortress of more 1,2 of % about., but no more than 22% about., carried to codes 2204, of 2205, 2206 00 (wines and other fermented drinks without addition of ethyl alcohol, in other place are not specified; wines and other fermented drinks with addition of ethyl alcohol) according to UKTVED";

Subitem 14.1.60-2 to state 2) in the following edition:

"14.1.60-2. Total amount of the tax liabilities on the excise tax on cigarettes - the annual amount of the tax liabilities on the excise tax (including the excise tax from retail trade by excise goods) all payers of the excise tax from goods by codes 2402 20 90 10, 2402 20 90 20 according to UKTVED, implemented by producers on customs area of Ukraine and imported by importers on customs area of Ukraine, determined in declarations of the excise tax for January - December of accounting year, per 1000 pieces.

The central executive body realizing the state tax policy determines by data of declarations of the excise tax and will promulgate on the official website no later than March 1 of the year following for reporting, the total amount of the tax liabilities on the excise tax on cigarettes, the weighted retail price of sale of cigarettes and the indicator (as a percentage) characterizing share of total amount of the tax liabilities on the excise tax in the weighted retail price of sale of cigarettes.

The share of total amount of the tax liabilities on the excise tax in the weighted retail price of sale of cigarettes is calculated by the following formula:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info