Chernivtsi: the trade of excise goods the city budget, earned 19 million USD.
As has told the chief of Department of control over the circulation and taxation of excisable goods Chernivtsi LIGHTS Lyudmila Osadchuk, for 2016, the budget of Chernivtsi received 19,0 mn. excise tax on retail trade in excisable goods. Most of the local tax coffers received from the sale of alcoholic beverages – 7,0 mln., or 37% in the structure of revenues on the retail excise tax. Proceeds from the sale of tobacco products amounted to 5.0 million USD. and from the sale of oil products – 6.9 million UAH". Registered in Chernivtsi LIGHTS are 587 payers of excise tax in retail trade in excisable goods ( including 136 451 legal and physical person). Recall that the Law of Ukraine from December 24, 2015 No. 909-VIII "On amendments to the Tax code of Ukraine and certain legislative acts of Ukraine concerning balancing the budget revenue in 2016" (further – the Law No. 909) March 1, 2016 introduced a system of electronic administration implementation of fuels and introduction of excise invoice as a mandatory electronic document. The deed is drafted in the Commission of all operations on the sale of fuel on the domestic market. Therefore, in accordance with subparagraph 212.3 212.3.4 paragraph of article 212 of the Tax code of Ukraine (hereinafter – the Code), with modifications introduced by Law No. 909, persons who will implement the fuel must be registered as payers of the tax regulatory authorities at the location of legal entities, place of residence of physical persons – entrepreneurs prior to the implementation implementation of of fuel. Registration of the taxpayer is carried out on the basis of the person not later than three business days prior to the implementation of implementation of fuel the application for registration of the payer of the excise tax from the sale of fuel. In addition, the person performing the fuel sales must, not later than March 20, 2016 submit to the Supervisory authority at the main place of accounting of the stocktaking record the volume of remaining fuel. Please note that in accordance with paragraph 117.3 article 117 of the Code of the implementation by subjects of managing of operations on the sale of fuel without the registration of such entities as payers of the excise tax in accordance with the established procedure shall entail imposition of penalty on legal persons and physical persons – entrepreneurs in the amount of 100 % of the value of the sold fuel. This was reported in the Chernivtsi city CouncilÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
