LETTER OF THE MAIN STATE TAX AUTHORITIES OF UKRAINE

of February 7, 1996 No. 11-311/10-777

About control of accomplishment of the Law of Ukraine of 19.12.95 No. 481/95-BP

The main state tax authorities of Ukraine report that the Law of Ukraine "Is adopted on December 19, 1995 about state regulation of production and trade in alcohol ethyl, cognac and fruit, by alcoholic beverages and tobacco products" N 481/95-BP which is enacted from day of its publication, i.e. since January 23, 1996 ("the Voice of Ukraine" of January 23, 1996 N 13).

Article 6 of the specified Law provides that the subjects of business activity making alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products, are subject to obligatory registration in the state tax authorities on the location of these subjects as payers of the excise duty by provision of the copy of the license in five-day time after its obtaining.

According to Article 15 patents for the right of retail trade by alcoholic beverages and tobacco products are subject to obligatory registration in the state tax authorities.

For issue of permissions the payment which is respectively enlisted is established:

- for licenses for production of alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products - 50 percent in the government budget of Ukraine, and 50 - in the corresponding local budget on the location of the subject of business activity;

- for licenses for the right of export or wholesale trade by alcohol ethyl, cognac and fruit - in the government budget of Ukraine;

- for licenses for the right of export, import of alcoholic beverages and tobacco products - in the government budget of Ukraine;

- for licenses for the right of wholesale trade by alcoholic beverages and tobacco products - in the relevant budgets of the Autonomous Republic of Crimea, areas, cities of Kiev and Sevastopol;

- for patents for the right of retail trade by alcoholic beverages and tobacco products - in the local budget in the place of trade of the subject of business activity, and in the rural zone - 50 percent in the district budget in place of registration of the subject of business activity, and 50 percent - in the corresponding local budget in the place of trade of the subject of business activity.

Article 17 of the above-stated Law provides financial sanctions against subjects of business activity in the form of penalties in case:

untimely registration as payer of the excise duty - 100 tax-free minima of the income of citizens;

productions of alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products without license availability - 200 percent of cost of the made products (on wholesale selling prices), but are at least 500 tax-free minima of the income of citizens;

productions of alcoholic beverages with use of other types of alcohol (except ethyl, cognac and fruit) - 200 percent of cost of the made products (on wholesale selling prices), but are at least 500 tax-free minima of the income of citizens;

wholesale (including import and export) and retail trade by alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products without availability of the license (patents) or with violation of statutory rules of trade in them - 200 percent of cost of the received batch, but are at least 100 tax-free minima of the income of citizens;

retail trade by alcoholic beverages and tobacco products without quality certificate availability - 200 percent of the cost received for sales of goods, but are at least 100 tax-free minima of the income of citizens.

The specified penalties go: 50 percent - in the government budget of Ukraine and 50 percent - in the local budget in place of registration of the subject of business activity.

Considering specified, the Main state tax authorities of Ukraine charge:

1) to Provide registration as payers of the excise duty of subjects of business activity who make alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products; patents for the right of retail trade by alcoholic beverages and tobacco products.

2) to Establish control of completeness, timeliness and correctness of transfer of payment for licenses and patents.

3) to Provide constant and systematic control on questions which are within the competence of tax authorities, providing thematic checks of accomplishment by subjects of business activity of requirements of the specified Law in the corresponding work plans.

4) to Establish operating control behind accomplishment of decisions on collection of the penalties provided by the Law, and in case of failure to carry out by subjects of business activity of decisions of other bodies who are authorized them to accept, to levy the penalty amount in indisputable procedure.

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