In Vinnytsia oblast the methodology of calculation of excise tax on retail sales
Main Department of DFS in Vinnitsa region informs that the State fiscal service of Ukraine in its letter dated 31.12.2015 G. ¹ 48131/7/99-99-19-03-03-17 explained the method of charging the 5% excise tax on retail trade in excisable goods and the procedure for reflection in a fiscal receipt of the amount of excise tax in retail trade in excisable goods. The most important thing: The excise tax on retail sales is charged on the cost (retail sales price) value added tax on excisable goods and is not included in the base of the tax treatment of such transactions. The amount of tax liability for excise tax with the retail sales (At) is calculated by the formula: On = FRTz: 105x5, where CPF - the actual retail price (the price the itemised receipt) VAT and deposited in this price excise tax. The amount of tax liability for VAT (PSPD) will be: PSPD = (CPF -): 120x20. Clarification provided by letter from DFS 31.01.2015 ¹ 3121/7/99-99-22-07-03-17 regarding the reflection in, fiscal receipts PPO excise tax remain unchanged. Department communications SE DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
