of January 3, 1997 No. 16-1221/10-41
About payment due dates of the excise duty and the value added tax
Considering requirements of the Regulations on payment due dates of the excise duty and representation of calculation of the excise duty approved by the order GGNI of Ukraine of 25.12.95 N 99 and registered in Ministry of Justice of Ukraine 29.12.95 N 488/1024, State Tax Administration of Ukraine obliges the state tax authorities in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol for January, 1997 to provide correctness of determination of frequency of payment in 1997 in the budget of the amounts of the excise duty for excise goods for all available payers. Frequency of payment of the excise duty by excise goods (except alcoholic beverages, including alcohol drinking or ethyl, beer and tobacco products) is determined proceeding from the average monthly amounts of the excise duty for 1996, and by the newly created companies proceeding from the actual average monthly amounts of the excise duty for the last three-months accounting period since the beginning of realization of excise goods (products).
Due to the aforesaid of the company, except specified in subitems of "a"-"v" of Item 1 of the Regulations on payment due dates of the excise duty and representation of calculation of the excise duty at which in 1996 the average monthly amounts of the excise duty constituted over 50 thousand UAH, without fail, since January, 1997, transfer the excise duty amounts ezhedekadno of the 15th, 25th of current month, the 5th of the following for reporting month proceeding from the actual taxable turnover for the corresponding decade.
The excise duty amounts added for import goods according to the declarations specified in the appendix N 3 to the Instruction of 31.05.94 N 44, and also the amounts of the added penalty fee and financial sanctions are not taken into account.
Along with it in January, 1997 to carry out the analysis and determination of categories of payers for payment due dates for 1997 of the value added tax based on data of 1996 according to the Section VIII "Payment due dates of tax and submission of the declaration" Instruction "On procedure for calculation and tax discharge on value added" of 10.02.93 N 3 taking into account the order GGNI of Ukraine of 25.12.95 N 98, registered in Ministry of Justice of Ukraine 28.12.95 N 483/1019.
In case of determination of tax amount, average monthly for 1996, on value added only the VAT amounts estimated to payment for last calendar year shall be taken into account and are not taken into account of VAT amount, added for import goods when carrying out customs procedures and brought in the declaration on the value added tax and the excise duty for import goods given in the appendix N 3 to the Instruction of 31.05.94 N 44, and also the amounts of the added penalty fee and financial sanctions.
In case of determination of average monthly payment on the newly created companies and those which used privileges it is necessary to be guided by item 67 of the specified Instruction N 3.
Vice-chairman of A. Shitr
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