LAW OF UKRAINE

of April 9, 1999 No. 587-XIV

About collection on development of wine growing, gardening and hop-growing

This Law determines procedure for collection and use of collection on development of wine growing, gardening and hop-growing.

Article 1. Payers of collection on development of wine growing, gardening and hop-growing are the subjects of business activity irrespective of patterns of ownership and subordination realizing alcoholic beverages and beer in wholesale and retail retail chain stores and network of public catering.

Producers of alcoholic beverages and beer are payers of collection only in case of sales term them these products in retail trade directly to consumers. In case of delivery of such products to subjects of wholesale and self-produced retail trade they are not payers of collection on development of wine growing, gardening and hop-growing.

In case of realization of alcoholic beverages and beer under commission agreements (consignment) payers of collection are subjects of business activity (except manufacturing consignors in case of implementation of wholesale trade of alcoholic beverages by them and beer) which receive into the account means or other types of compensation for sale of these products.

Features of collection of collection by the subjects of managing applying simplified taxation system, accounting and the reporting are established by Chapter 1 of the Section XIV of the Tax code of Ukraine.

Article 2. The taxation object collection is выручкатоварооборот, received at all stages of realization in wholesale and retail retail chain stores and network of public catering of alcoholic beverages and beer, including on the transactions which are not providing payment in cash.

Article 3. The rate of charge constitutes one and a half percent from the taxation object determined by article 2 of this Law.

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