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ORDER OF THE CABINET OF MINISTERS OF UKRAINE

of July 6, 2016 No. 497-r

About approval of the Concept of creation and implementation of the automated control system behind turnover of excise goods (alcoholic beverages and tobacco products) "Electronic excise stamp"

Approve the Concept of creation and implementation of the automated control system behind turnover of excise goods (alcoholic beverages and tobacco products) "Electronic excise stamp" which is applied.

Prime Minister of Ukraine

V. Groysman

Approved by the Order of the Cabinet of Ministers of Ukraine of July 6, 2016 No. 497-r

The concept of creation and implementation of the automated control system behind turnover of excise goods (alcoholic beverages and tobacco products) "Electronic excise stamp"

Problem which requires the solution

The agreement on association between Ukraine, on the one hand, and the European Union, European Atomic Energy Community and their state members, on the other hand provides development of cooperation and harmonization of policy on counteraction and fight against fraud and smuggling of excise goods. The instrument of ensuring administration of the excise tax in the states - the members of the EU is use of the automated control system behind turnover of excise goods.

For today in Ukraine there is no effective mechanism of control of turnover of such excise goods as alcoholic beverages and tobacco products which provides operational receipt by bodies of the income and charges of up-to-date and reliable information about each stage of movement of the specified excise goods marked by brands of the excise tax.

For operational monitoring of turnover of excise goods it is necessary to implement the automated control system behind turnover of excise goods (alcoholic beverages and tobacco products) "Electronic excise stamp" (further the automated system) which will cover all stages of the address of excise goods on customs area of Ukraine from the producer and the importer until retail sale of excise goods (alcoholic beverages and tobacco products) (further - excise goods).

Implementation of the automated system will allow to receive the tool for realization of the state control of movement of excise goods and to enhance the mechanism of administration of payment of the excise tax.

Purpose and terms of implementation of the Concept

The purpose of the Concept is creation and implementation of the automated system which will provide control of turnover of excise goods from the producer or the importer to the final consumer, minimization of influence of human factor on administration of the excise tax, increase in budget receipts from payment of the excise tax, reduction of sales amounts of excise goods without payment of the excise tax that will make impossible legalization illegally of the produced/imported excise goods and, respectively, will provide reduction of amounts of illicit trafficking in excise goods.

The concept is provided to be implemented until the end of 2018. The actions plan on implementation of the Concept is given in appendix.

Ways and methods of implementation of the Concept

For functioning of the automated system the special protective element of brand of the excise tax as the unique identifier which contains the coded information will be used and will allow to trace the excise marked goods.

Use of special protective element of brand of the excise tax using unspecialized devices in combination with the software in case of recognition, reading and the analysis of the coded information will give the chance to establish connection of the database of the register of electronic excise waybills and system of accounting of data of registrars of settlement transactions concerning excise goods online. It will allow to obtain operational and reliable information about excise goods and their movement at each stage of realization to consumers.

The concept provides creation and functioning as a part of the automated system of the register of electronic excise waybills which will provide registration of the facts of movement of brands of the excise tax and the marked excise goods, and also the specialized software that will allow to declare in the automatic mode each stage of the address of brands of the excise tax and the marked excise goods from the fact of production by the producer of brands of the excise tax to the fact of realization of the marked excise goods through point of retail sale to the final consumer. Enhancement of system of accounting of data of registrars of settlement transactions concerning excise goods for needs of functioning of the automated system is also provided.

The subsystem of declaring of turnover of excise goods has the special purpose documentation of their realization by producers and other subjects of business activity in the field of turnover of excise goods. The electronic excise waybill fixing movement of excise goods shall be element of the specified mechanism. In order to avoid increase in unproductive document flow the specified delivery note shall become the universal document, that is combine number of source documents which confirm movement of excise goods for today.

The subsystem of declaring of realization of excise goods to the final consumer has the control and accounting purpose - documentation of the fact of realization of the marked excise goods to the final consumer and ensuring control of sales amounts of the marked excise goods. As the element of the specified mechanism is used the electronic control tape of the registrar of settlement transactions containing information on realization of specific excise goods.

Amount of financial resources

The amount of expenses necessary for implementation of the actions provided by the Concept will be determined by analysis results of requirements of amount of financial resources. The covering of the specified expenses will be performed within the means of the government budget for the corresponding year provided on the specified purposes and also at the expense of additional budgetary funds and other sources which are not prohibited by the legislation.

The expected results

Implementation of the Concept will allow bodies of the income and charges to obtain quickly up-to-date and reliable information about each stage of movement of the excise goods marked by brands of the excise tax that will provide:

strengthening at the national level of control of turnover of excise goods;

minimization of influence of human factor on administration of the excise tax;

increase in budget receipts from payment of the excise tax by exception of sales opportunity of excise goods without its payment, and also increase in the income of budgets of all levels as a result of complete accounting of production and turnover of each unit of excise goods in Ukraine which is subject to marking by brands of the excise tax;

detenization of the market of excise goods;

the efficient mechanism of fight with counterfeited or illegally the excise goods imported on the territory of Ukraine;

increase in efficiency of the prevention, identification and disclosure of crimes in the field of turnover of excise goods;

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