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The document ceased to be valid according to Item 2 of the Order of the Government of the Republic of Tajikistan of June 12, 2023 No. 264

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of December 31, 2004 No. 497

About control of production and turnover of excise goods

(as amended on 29-12-2012)

For the purpose of strengthening of control of production and turnover of excise goods, and also decides ensuring tax payment in the budget, the Government of the Republic of Tajikistan:

1. Approve the Procedure for activities of tax posts at the companies for production of ethyl alcohol, alcohol-containing drinks and tobacco products.

2. To provide to the heads of the companies and organizations having licenses of authorized state body of the Republic of Tajikistan for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products tax authorities with necessary rooms and means of communication.

3. The companies and the organizations having licenses of authorized state body of the Republic of Tajikistan for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products within 2 months from signature date of this resolution create tax posts and provide the productions with the metering devices established in technologically fixed places and fixing production volumes for tax and other purposes.

4. Production and the address of ethyl alcohol, alcohol-containing drinks and tobacco products without creation of control tax posts and without ustanovky in technologically appropriate places of calculating machines from fiscal pamyatyo which for the purpose of the taxation reflect production volume is forbidden.

5. Determine that:

- idea of tax authorities of the Republic of Tajikistan of availability of shortcomings on fulfillment of requirements of this resolution is for authorized state body of the Republic of Tajikistan on issue of licenses for production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products the basis for suspension of action of the license from signature date of such representation by the head of tax authority;

- the metering devices established, in technologically fixed places and the production volumes fixing for the tax purposes, are under constant control of tax authorities.

6. Declare invalid Item 2 of the order of the Government of the Republic of Tajikistan of December 31, 2003 No. 583 "About excise stamps for alcoholic and tobacco products".

 

Prime Minister

Republic of Tajikistan E.Rakhmonov

Approved by the Order of the Government of the Republic of Tajikistan of December 31, 2004 No. 497

Procedure for activities of tax posts at the companies for production of ethyl alcohol, alcohol-containing drinks and tobacco products

1. For the purpose of streamlining of production and turnover of ethyl alcohol, alcohol-containing drinks and tobacco products in the organizations for production of excise goods tax control posts are effective.

2. Employees of tax posts the staff of tax authorities is included.

3. Depending on duration of working hours at the companies activities of staff of tax authorities on tax posts within days are divided into changes and respectively upon termination of change replacement of staff of tax authorities will be organized.

4. Heads of the companies for placement of tax posts and ensuring free accomplishment of the tax authorities of tasks assigned to employees create working conditions according to which employees are provided with separate office, means of communication and iron box for document storage.

6. Employees of tax posts also shall not allow:

a) production of excise goods without the corresponding license;

b) realization of excise goods without quality certificate;

c) realization of the unmarked or incorrectly marked by excise stamps separate excise goods (alcoholic drinks and tobacco products).

7. Employees of tax posts shall:

a) undertake according to the operating regulatory legal acts of measure for suppression of misappropriation of ethyl alcohol, alcohol-containing drinks and tobacco products in case of their production, storage and delivery (export from the territory of the company);

b) reveal cases of delivery and acceptance of ethyl alcohol, alcohol-containing drinks and tobacco products according to false documents;

c) control condition and operation of the counters of finished goods which are sealed up in accordance with the established procedure;

d) set seal freight bills of all driving and leaving cars and register them in the book of registration of post;

e) verify records on delivery notes with the sold goods;

e) in case of identification of violation of the law or the exact information which is available about it to unload goods of the company of the car leaving from the territory for comparison it with records of freight bills; in case of unreasonable unloading of goods more than once during one change from the same employees of tax posts as a result of which moral and material damage is caused to the company the management of this company has the right to make the claim for compensation of damage;

g) monthly for the purpose of control of condition of accounting and use of labels and zakuporochny traffic jams to check compliance of number of labels and zakuporochny traffic jams to amount of the made products;

h) control authenticity and integrity of seals, indicators of counters of the equipment, correctness and timeliness of registration of indicators in registration books of the companies. In case of damage of stamps (seals) without delay to report in tax authorities;

i) participate in inventory count of inventory stocks of the company in case of scheduled inspection;

j) if necessary to address to other law enforcement bodies;

k) register persons and physical persons performing activities without formation of legal entity, acquiring excise goods in cash;

l) control correctness of charge and timeliness of payment of excises;

m) upon termination of the working day and in case of temporary suspension for various reasons of work of the company to seal shops and warehouses of the company;

o) demand written explanation of heads of the companies about the reasons of temporary suspension of work of shops;

o) not allow realization of excisable products from the territory of the company without payment of the amount of the excise tax;

p) to quarterly check compliance of remaining balance of finished goods of warehouses of the companies making excise goods, to financial accounting indicators;

c) on the basis of indicators of financial accounting to control intake of raw materials, actual production, delivery of excisable products and to provide information in tax authorities;

r) on the basis of financial accounting every month to check compliance of amount of delivered excise goods to sales amount of goods;

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