ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of January 11, 2011 No. 14

About approval of the Operating procedure of representatives of bodies of the State Tax Service in excise warehouses and tax posts

According to Articles 229 and 230 of the Section VI of the Tax code of Ukraine and for the purpose of improvement of overall performance concerning prevention and fight against illegal production and the address of alcohol and products against its content, strengthening of control of completeness and timeliness of receipt in the budget of the excise tax of PRIKAZYVAYU:

1. Approve the Operating procedure of representatives of bodies of the State Tax Service in excise warehouses and tax posts (further - the Procedure) which is applied.

2. To State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol:

2.1 determine representatives of body of the State Tax Service by the location of excise warehouses of producers of alcohol ethyl, bioethanol, vodka and alcoholic beverage products and tax posts of producers of products with use of alcohol of the ethyl, received at the rate excise tax of 0 hryvnias for 1 liter of 100 percent alcohol;

2.2 organize work of representatives of body of the State Tax Service in excise warehouses and tax posts, provide proper working conditions and provide reserve on case of temporary absence of workers;

2.3 entrance is permitted provide representatives of bodies of the State Tax Service in excise warehouses and tax posts with stamps "", "Departure is resolved", the forms of forms and other documents provided by Procedure.

3. To department of economic providing (Tsoklan I. I.) entrance is permitted take measures for production of number stamps "".

4. To department of financial provision (Vidiborets A. P.) entrance is permitted finance production of number stamps "".

5. To inspection department behind production and the address of alcohol, alcoholic beverages and tobacco products (Radchenko A. P.):

5.1 submit this order to the Ministry of Justice of Ukraine for state registration in accordance with the established procedure;

5.2 in ten-day time after state registration to provide promulgation of this order.

6. This order becomes effective in thirty days after its state registration.

8. To impose control over the implementation of the order on the vice-chairman Matveev O. V.

Approved by the Order of State Tax Administration of Ukraine of January 11, 2011, No. 14

Operating procedure of representatives of bodies of the State Tax Service in excise warehouses and tax posts

I. General provisions

1.1. This Procedure determines the mechanism of control by representatives of bodies of the State Tax Service of production and the address of alcohol ethyl, alcohol ethyl denatured (alcohol technical), bioethanol (further - alcohol), vodka and alcoholic beverage products in excise warehouses and the companies where the alcohol received on zero rate of the excise tax is used.

Representatives of bodies of the State Tax Service act on excise warehouses - specially equipped rooms in the limited territory where economic activity by development, processings (conversion), mixing, flood, packaging, packing, storage, obtaining or issue of alcohol ethyl, vodka and alcoholic beverage products is performed.

The tax post is formed in the territory of the companies where alcohol on zero rate of the excise tax for production is used:

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