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It is registered

Ministry of Justice of Ukraine 

April 14, 2015

No. 413/26858

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of March 25, 2015 No. 359

About approval of form of the Declaration on the maximum retail prices on excise goods (products), the Procedure for creation and submission of the declaration on the maximum retail prices on excise goods (products)

(as amended of the Order of the Ministry of Finance of Ukraine of 15.04.2021 No. 218)

According to Item 220.2 of Article 220 of the Section VI of the Tax code of Ukraine, the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order:

1. Approve enclosed:

form of the Declaration on the maximum retail prices on excise goods (products);

Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products).

2. Declare invalid the order of the State Customs Service of Ukraine and State Tax Administration of Ukraine of December 24, 2010 No. 1535/1027 "About approval of form of the Declaration on the maximum retail prices on excise goods (products), the Procedure for creation and submission of the declaration on the maximum retail prices on excise goods (products)", registered in the Ministry of Justice of Ukraine on January 19, 2011 on No. 78/18816.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.) provide:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Makeeva A. L. and Acting Chairman of the Public fiscal service of Ukraine Moklyak M. V.

Acting Minister

I. Umansky

 

Approved by the Order of the Ministry of Finance of Ukraine of March 25, 2015 No. 359

The declaration on the maximum retail prices on excise goods (products)

See the Declaration on the maximum retail prices on excise goods (products) (13Kb In original language)

Director of the department of tax, customs policy and methodology of financial accounting

N. A. Chmeruk

 

Approved by the Order of the Ministry of Finance of Ukraine of March 25, 2015, No. 359

Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products)

I. General provisions

1. Submission of the Declaration on the maximum retail prices on excise goods (products) (further - the Declaration) stipulated in Article 220th Section VI of the Tax code of Ukraine (further - the Code).

2. Declaring of the maximum retail prices on tobacco products on which Article 215 of the Section VI of the Code establishes ad valorem rates of the excise tax (further - excise goods (products)) is performed by producers or importers of such tobacco products.

3. The declaration moves the producer or the importer of excise goods (products) in the central executive body realizing state tax and policy (further - the Central body).

4. Shall contain data on the maximum retail prices established by the producer or the importer on the excise goods (products) made by it in Ukraine in the Declaration or on all excise goods (products) imported by it to Ukraine and date with which the maximum retail prices are established.

5. In case of need in change of any data containing in the Declaration submitted the producer or the importer of excise goods (products) to the central body, the producer or the importer shall submit to such body the new Declaration. Change of any data containing in the Declaration can be performed not more often than two times a month.

II. Submission of the declaration

1. The declaration moves in the Central body means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services", by its direction in monitoring body in the main place of accounting of the customs applicant for implementation of verification of presence and reliability of obligatory details.

2. Submission of the Declaration electronically and receipt of receipts on obtaining and adoption of such Declaration are performed by means of electronic communication according to the Procedure for exchange of electronic documents with monitoring bodies approved by the order of the Ministry of Finance of Ukraine of June 6, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 3, 2017 for No. 959/30827 (in edition of the order of the Ministry of Finance of Ukraine of June 1, 2020 No. 261).

3. The declaration is considered accepted in the presence of the second receipt on acceptance of the electronic document containing date and time of adoption of the Declaration, registration number of the adopted Declaration. In case of availability of the second receipt on adoption of the electronic document date and time of acceptance (registration) of the electronic document by monitoring body the date and time fixed in the first receipt are considered.

4. The declaration moves the producer or the importer of excise goods (products) in the Central body no later than the termination of the last working hour of day in which the deadline for the declaration - the 10 and 25 expires.

5. The maximum retail prices established by the producer or the importer on the goods (products) listed in the Declaration and provided to the central body no later than the 10th are entered from the 15th in which the Declaration moves, and the determined and given not later 25th - from 01 dates following after month in which the Declaration is submitted to the central body and are effective before their change according to the procedure, established by the Code.

6. Data on the maximum retail prices established in the Declaration on tobacco products not earlier than 15 and 01 dates, this Section specified in Item 5, are posted on the official website of the central body for form according to appendix to this Procedure.

7. The maximum retail prices established by the producer or the importer on excise goods (products) shall be caused on consumer packaging of such goods together with date of their production.

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