ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of January 23, 2015 No. 14

About approval of form of the declaration on the excise tax, the Procedure for filling and submission of the declaration on the excise tax

According to Article 46 of Chapter 2 of the Section II and Item 223.2 of Article 223 of the Section VI of the Tax code of Ukraine I order:

1. Approve enclosed:

declaration form on the excise tax;

Procedure for filling and submission of the declaration of the excise tax.

2. Recognize invalid orders of State Tax Administration of Ukraine of December 24, 2010 as No. 1026 "About approval of form of the tax declaration on collection in the form of the target allowance to applicable fare on electrical and heat energy, except the electric power made by qualified cogeneration installations", the No. 1030 registered in the Ministry of Justice of Ukraine on January 12, 2011 on No. 29/18767, and of December 24, 2010 "About approval of form of the Declaration of the excise tax, Procedure for filling and submission of the Declaration of the excise tax" registered in the Ministry of Justice of Ukraine on January 20, 2011 for No. 86/18824.

3. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Chmeruk N. A.), to Department of methodological work on the tax matters of the Public fiscal service of Ukraine (Privalova N. E.) provide:

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

promulgation of this order.

4. To inspection department behind turnover and the taxation of excise goods of the Public fiscal service of Ukraine (V. I. Hertz) provide provision to Development department of IT of the public fiscal service of Ukraine (Dzyubaty A. B.) declaration forms on the excise tax in electronic form according to the approved declaration and algorithms of control for acceptance and the automated processing of the declaration from the moment of state registration of this order in the Ministry of Justice of Ukraine.

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

6. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine Fudashkin D. A. and Chairman of the Public fiscal service of Ukraine Belous I. A.

Approved by the Order of the Ministry of Finance of Ukraine of January 23, 2015 No. 14

The declaration the declaration on the excise tax (with appendices)

See the Declaration the declaration on the excise tax (with appendices)

Approved by the Order of the Ministry of Finance of Ukraine of January 23, 2015, No. 14

Procedure for filling and representation the declaration on the excise tax

I. General provisions

1. The declaration on the excise tax (further - the Declaration) is developed according to Article 46 of Chapter 2 of the Section II, subitem 213.1.12 of Item 213.1 Article 213, subitem 215.3.10 of Item 215.3 of Article 215 and Item 223.2 of Article 223 of the Section VI of the Tax code of Ukraine (further - the Code).

2. The declaration is constituted and persons determined by Article 212 of the Section VI of the Code as payers of the excise tax (further - the payer) represent.

For each accounting period established by the Code irrespective of whether payers performed economic activity in the accounting period and whether there are tax liabilities on payment of the excise tax, fill and give appropriate sections and appendices to the Declaration:

subjects of managing which according to Item 212.1 of Article 212 of the Section VI of the Code are payers of the excise tax and have acting (including suspended) licenses for the right of implementation of activities with the excisable products which are subject to licensing according to the legislation;

the payers determined by subitem 212.1.15 of Item 212.1 of Article 212 of the Section VI of the Code.

Other payers fill and submit Sections and appendices to the Declaration only concerning those transactions which they perform and on which they have tax liabilities on payment of the excise tax.

The payer who according to subitem 212.1.11 of Item 212.1 of Article 212 of the Section VI of the Code is subject of managing of retail trade enabling the realization of beer, alcoholic beverages, fills and represents only the Section "D" and appendix 6 to the Declaration. The subject of managing who is taxpayer according to subitem 212.1.17 of Item 212.1 of Article 212 of the Section VI of the Code enables the realization of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes fills and submits Section D and appendix 61.

For the accounting period in which the taxpayer determined by subitem 212.1.16 of Item 212.1 of Article 212 of the Section VI of the Code used goods (products) which codes according to UKT foreign trade activities are not specified in subitem 215.3.4 of Item 215.3 of Article 215 of the Section VI of the Code (except gas natural in gaseous state by code 2711 21 00 00 according to UKT foreign trade activities) as fuel for gas station of vehicles, the equipment or devices with internal combustion engines with ignition from compression, with internal combustion engines with spark ignition, with internal combustion engines with the krivoshipno-conrod mechanism, fills and submits the Section "B" and appendix 1 to the Declaration.

The mark about submission of the specific Section of the Declaration and appendix to the Declaration with indication of number of copies and the number of pages is put down on the last leaf of the Declaration.

3. The base tax period for payment of the excise tax corresponds to calendar month.

4. The taxation objects the excise tax and procedure for determination of taxation basis are established by Articles 213, of the 214th Section VI of the Code, the list of excise goods (products) and the size of rates of the excise tax are stipulated in Clause the 215th Section VI of the Code.

II. Creation of the Declaration

1. The declaration is constituted by the payer according to the procedure, stipulated in Clause the 48th Chapter 2 of the Section II of the Code. Appendices to the Declaration are its integral part.

2. The declaration consists of the general part containing necessary obligatory details of the payer, six Sections constituted by payers depending on type of excise goods, the appendices containing calculations for calculation of tax amount depending on type of the established rates of the excise tax, and also the Section completed by employees of the State Tax Administration of Ukraine (further monitoring body) after submission of the Declaration. The procedure for filling of the Declaration separately according to each Section is given in the Section IV, and appendices in the Section V of this Procedure.

3. In general part of the Declaration the payer specifies type of the submitted Declaration (reporting, reporting new, specifying), the accounting (tax) period for which the Declaration is submitted, and in case of refining of indicators of the previous accounting periods - also accounting (tax) period which is specified. The accounting (tax) period is equal in the specifying Declaration to the accounting (tax) period which is specified.

4. In the Declaration full name and the EGRPOU code - for the legal entity (separate division), surname, name, middle name (in the presence), registration number of accounting card of the taxpayer or series (in the presence) and passport number - for physical person taxpayer are specified according to registration documents. Series (in the presence) and passport number is noted by citizens of Ukraine in whose passports the mark testimonial of availability of the right to make any payments on series (in the presence) and to passport number is brought. Data on the tax address are specified according to requirements of Article 45 of Chapter 1 of the Section II of the Code.

5. The declaration contains the name of monitoring body in which she moves, date of giving, initials, surname, registration number of accounting card of the taxpayer or series (in the presence) and passport number (for citizens of Ukraine who because of the religious beliefs refuse adoption of registration number of accounting card of the taxpayer and officially notified on it the relevant monitoring body and have mark in the passport) and the signature of the payer - physical person or the signature of officials of the payer of the legal entity, certified by the payer's seal (in the presence).

6. In the Declaration payers whose list is determined by Article 212 of the Section VI of the Code are specified. For specifying of type of the payer of the excise tax in the corresponding cell of line of the 05th general part of the Declaration which corresponds to certain subitem of Item 212.1 of Article 212 of the Section VI of the Code according to which the subject of managing is payer of the excise tax the mark "X" is without fail put down.

7. All indicators in the Declaration (except appendices) are put down in hryvnias without kopeks with the corresponding rounding by generally established rules.

8. The declaration is signed:

head of the payer or authorized person, and also person responsible for financial accounting and submission of the tax declaration to monitoring body;

physical person payer or his legal representative.

9. If the payer considers that the form of the Declaration increases or reduces its tax liabilities contrary to Code regulations, he has the right to note this fact in appendix 10 to the Declaration.

10. During calculation of the tax liability for the rates established in foreign currency the official rate of hryvnia to foreign currency established by the National Bank of Ukraine, operating for the first day of quarter in which sales of goods (products) is enabled and is applied remains invariable within quarter. The rate is specified with six signs after comma.

III. Submission of the Declaration to monitoring bodies

1. The payer independently estimates the amount of the tax liability which specifies in the Declaration.

2. The declaration for the accounting (tax) period equal to calendar month, moves the payer monthly within 20 calendar days following behind the last calendar day of reporting (tax) month in monitoring body in the place of accounting of such payer. Subjects of managing of retail trade which enable the realization of excise goods shall be on accounting and submit the Declaration to monitoring bodies on the location of Items of sales of goods.

3. The payer fills only appropriate section and appendices to the Declaration which correspond to type of economic activity of the payer, type of excise goods (products). If the payer is at the same time payer of the excise tax on different types of economic activity according to article 212 of the Code, it submits one Declaration on appropriate sections and appendices to it.

The paragraph two is excluded according to the Order of the Ministry of Finance of Ukraine of 08.12.2020 No. 747

4. The payer determined by subitem 212.1.15 of Item 212.1 of article 212 of the Code and also the payer who has acting (including suspended) shall give to the license for the right of implementation of activities with the excisable products which are subject to licensing according to the legislation appropriate section of the Declaration and appendix/appendix to it for each accounting (tax) period irrespective of:

whether such taxpayer performed economic activity in this period performed;

whether there are tax liabilities on payment of the excise tax or do not arise.

5. The declaration moves in monitoring body personally the payer (authorized by it person) or goes by mail with the assurance of receipt and with the inventory of investment, or it is provided by means of electronic communication electronically with observance of requirements of the laws of rather electronic document management and the digital signature.

The taxpayer who chooses interaction method with monitoring body means of electronic communication electronically shall report when electing method of interaction to monitoring body the electronic address(es) by entering of this information into the accounting data through electronic office.

6. When sending the Declaration by mail the payer shall perform such departure to the relevant monitoring body not later than five days before the expiration of deadline of submission of the tax declaration.

7. In case of loss or spoil of the mailing or delay of its delivery to monitoring body because of the operator of mail service such operator bears responsibility according to the law. In that case the payer is exempted from any liability for non-presentation or untimely submission of the Declaration.

The payer within five working days from the date of receipt of the notification on loss or spoil of the mailing shall direct by mail or provide personally at its choice to monitoring body the second copy of the Declaration together with the copy of the notification on loss or spoil of the mailing.

8. Irrespective of the fact of loss or damage of such mailing or delay of its delivery the payer shall pay the amount of the tax liability which is independently determined by it in the Declaration during the terms established by the Code.

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