LETTER OF THE MAIN STATE TAX AUTHORITIES OF UKRAINE OF THE STATE COMMITTEE OF UKRAINE ON THE FOOD INDUSTRY

of June 14, 1996 No. 06-114/10-4026

About tax payment

According to the above-mentioned Laws of Ukraine business entities which perform processing, conversion, enrichment or use of raw materials supplied by the customer are not allowed to release finished goods it to the owner (customer) without payment of the excise duty and other taxes established by the existing tax legislation of Ukraine.

Considering the above, for the purpose of ensuring completeness and timeliness of the budget receipts the companies processors (contractors) are forbidden to release the alcohol and alcoholic beverage products made with raw materials supplied by the customer use, to owners (customers) of these products without payment of the excise duty. For the purpose of payment confirmation of taxes in case of receipt of finished goods the customer shall give to the company processor copy of the settlement payment document about payment of full amount of these payments with mark of organization of bank and confirmation of the state tax authorities about their transfer to the budget.

The state tax authorities need to provide constant control behind completeness and timeliness of payment in the budget of taxes at the spirit and alcoholic beverage companies, having paid special attention on the companies which perform processing, conversion, enrichment or use of raw materials supplied by the customer in case of production of finished goods. For this purpose at these companies to provide direct presence of permanent representatives of the state tax authorities.

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