In Chernivtsi sell excisable goods nearly 600 entrepreneurs
As told the chief of Department of control over the circulation and taxation of excisable goods of the STI in Chernivtsi Lyudmila Osadchuk, registered in state tax Inspectorate in Chernivtsi 587 are payers of excise tax in retail trade in excisable goods ( including 136 451 legal and physical person). In January 2016, the Chernivtsi budget received UAH 10.7 million. excise tax on retail trade in excisable goods. Most of the tax in January 2016, a local Treasury received from the sale of alcoholic beverages is 4.5 million USD. or more than 42 percent in the structure of revenues on the retail excise tax. Proceeds from the sale of tobacco products amounted to 3.2 million USD. and from the sale of oil products – 3.0 million USD.". Recall that from January 1, 2016 came into force the Law of Ukraine "On amendments to the Tax code of Ukraine and certain legislative acts of Ukraine concerning balancing the budget revenue in 2016" from 24.12.2015, No. 909-VIII, which imposed the following excise tax rates: beer, alcoholic beverages, tobacco products, tobacco and industrial substitutes of tobacco remains unchanged at 5%; and fuel will be 0,042 euros for each liter of sold (released) product. Among the novelties of tax legislation 2016 – implementation of electronic administration implementation of fuels and introduction of excise invoice as a mandatory electronic document. This invoice will consist in the implementation of all operations related to sale of fuel on the domestic market. According to this norm to the payers of the excise tax, to implement fuel, in addition to manufacturers, importers and subjects of retail trade of fuel, include those which sell the fuel. Excise invoices will act similar to tax invoices for VAT, will be stored in electronic form and sellers will be provided to the buyers and will be registered in the Unified register of excise invoices. Failure to submit excise invoice or violation of the rules of its issuance, the buyer will have the right to file a complaint against the guilty party – the seller. To excise invoices need to contain the calculations of the adjustment. Norm for the excise invoices during the implementation of the fuel excise Unified register of waybills and of electronic administration implementation of fuel come into force on 1 March 2016. Read more about this in the letter of the SFS of Ukraine of 21 January 2016¹1903/7/99-99-19-03-03-17 "On the Declaration of the excise tax." This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
