RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 12, 2020 No. 97

About modification of the Regulations on production, storage, sale of brands of the excise tax and marking of alcoholic beverages and tobacco products

The Cabinet of Ministers of Ukraine decides:

1. Bring in the Regulations on production, storage, sale of brands of the excise tax and marking of alcoholic beverages and tobacco products approved by the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010 No. 1251 (The Official Bulletin of Ukraine, 2011, No. 1, Art. 35; 2013, No. 24, Art. 808, No. 89, Art. 3265; 2014, No. 81, Art. 2287; 2015, No. 40, Art. 1216; 2016, No. 26, Art. 1024, No. 81, Art. 2687; 2017, No. 67, Art. 1993; 2018, No. 32, Art. 1122, No. 84, Art. 2768; 2019, No. 90, Art. 3000; 2020, No. 4, the Art. 202), changes which are applied.

2. Provide to the State Tax Service till April 1, 2020:

submission of information provided by the changes approved by this resolution, buyers of brands of the excise tax means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services";

possibility of forming by the provided changes approved by this resolution, information data set about details of brands of the excise tax and the barcodes and QR codes this for generation and also transfer of such data set with use of means of information protection.

3. This resolution becomes effective from the date of, its publication following behind day, except Item of 3 changes approved by this resolution which becomes effective from the date of entry into force of the resolution of the Cabinet of Ministers of Ukraine concerning approval of new sample of brands of the excise tax for marking of alcoholic beverages with use of barcode and QR code.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 12, 2020 No. 97

Changes which are made to Regulations on production, storage, sale of brands of the excise tax and marking of alcoholic beverages and tobacco products

1. In Item 3:

the third and fourth to state paragraphs in the following edition:

"GNS monthly submits with use of means of information protection (in encrypted form) to the manufacturing company the summary request calculation for production of necessary quantity of brands and pays the expenses connected with their production.

The manufacturing companies and importers of alcoholic beverages and tobacco products (further - buyers of brands) submit means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" monthly to the 8th to the seller of brands of the excise tax (further - the seller of brands) for satisfaction in two months of need for brands such information: the preliminary request calculation about the need for brands by their types, details of the payment document / payment documents (number, date of the payment order and the amount of the listed money) on transfer of payment for production of brands and the report on use of the brands acquired last month. The concept "seller of brands of the excise tax" is used in the value given in the Tax code of Ukraine.";

after the paragraph of the fourth to add Item with the new paragraph of such content:

"In case of not receipt within 24 hours to the buyer of brands of confirmation about the obtaining fact means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" information specified in paragraph four of this Item, the buyer of brands no later than the 10th in which the preliminary request calculation is submitted can submit to the seller of brands such information in paper form.".

With respect thereto to consider paragraphs of the fifth and sixth respectively paragraphs the sixth and seventh;

to replace the paragraph of the sixth with paragraphs of the following content:

"To the 18th in which the preliminary request calculation is submitted according to the paragraph to the fourth this Item buyers of brands have the right to perform adjustment of such request calculation towards increase which does not exceed the amount determined in it, by submission of the additional preliminary request calculation means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services".

In case of not receipt within 24 hours to the buyer of brands of confirmation about the obtaining fact means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" information specified in paragraph six of this Item, the buyer of brands no later than the 20th in which the preliminary request calculation is submitted can submit to the seller of brands the additional preliminary request calculation in paper form.".

With respect thereto to consider the paragraph of the seventh the paragraph the eighth.

2. State Item 5 in the following edition:

"5. The amount of payment for one brand for alcoholic beverages constitutes 0, 1926 hryvnias, for tobacco products - 0, 091 hryvnias.

The brand for alcoholic beverages, except wine-making products (alcoholic beverage products), national production is made in green color scale, for alcoholic beverages which are wine-making products, national production - red, for alcoholic beverages, except wine-making products (alcoholic beverage products), import production - violet, for alcoholic beverages which are wine-making products of import production - orange, for tobacco products of national production with the filter and without filter (cigarette, cigarette) - green, for other tobacco products of national production - orange, for tobacco products of import production with the filter and without filter (cigarette, cigarette) - blue, for other tobacco products of import production - claret color scale.

The brand for alcoholic beverages shall contain quick response two-dimensional bar code (further - QR code and linear barcode (further - barcode).

Such details are applied on each brand:

the words "UKRAINE", "BRAND of the EXCISE TAX", "TOBACCO PRODUCTS" (for tobacco products);

the designation of type of brand consisting of words and the letters "alcohol domestic (alcoholic beverage products)" - JSC LVP, "alcohol domestic (wine-making products)" - JSC VP, "alcohol import (alcoholic beverage products)" - "AI LVP", "alcohol import (wine-making products)" - "AI VP", "tobacco domestic (filtered cigarettes)" - "The Federation Council", "tobacco domestic (non-filtered cigarettes, cigarettes)" - "THAT BF", "tobacco import (filtered cigarettes)" - "TI Federation Council", "tobacco import (non-filtered cigarettes, cigarettes)" - "TI BF", "tobacco domestic (other products)" - "OTHERS", "tobacco import (other products)" - "OTHER TI";

index of the region of Ukraine (according to appendix) which corresponds to the location of the producer of products, designated by two figures (for marking of domestic production), series from four letters and six-digit number, two two-digit numbers (month and year in which brands for alcoholic beverages) or two-digit and digit are made (year and quarter in which brands are made for tobacco products) through virgule and the amount of the excise tax (for alcoholic beverages) paid per unit of output to within thousand sign, except the amount of the excise tax from realization by subjects of managing of retail trade of alcoholic beverages;

details of the buyer of brand (are specified on brands for alcoholic beverages): for legal entities - code according to EGRPOU, for physical persons entrepreneurs - code which is displayed by registration number of accounting card of the taxpayer or series (in the presence) and passport number (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to the relevant monitoring body and have mark in the passport);

QR code and barcode (are specified on brands for alcoholic beverages).

The barcode contains information on series and number of brand.

The QR code contains information on series and number of brand, details of the buyer of brand: for legal entities - code according to EGRPOU, for physical persons entrepreneurs - code which is displayed by registration number of accounting card of the taxpayer or series (in the presence) and passport number (for physical persons which because of the religious beliefs refused adoption of registration number of accounting card of the taxpayer and reported about it to the relevant monitoring body and have mark in the passport), and the link to a web resource for check of brand.

The QR code also may contain information about hash sequence.

Information data sets for generation of the QR codes and barcodes applied on brand for alcoholic beverages are generated by GNS and transferred to manufacturer with use of means of information protection in the summary request calculation.

The seller of brands conducts electronic base of brands of the excise tax (further - electronic base of brands) in which information is reflected about:

the received brands the seller of brands;

the issued brands the seller of brands (with indication of the following details of the payment document / payment documents on transfer of payment for production of brands, as number, date of the payment order and the amount of the transferred funds);

the used brands the buyer of brands;

the damaged, written off and destroyed brands.".

3. The first - the fourth Item 10 to state paragraphs in the following edition:

"10. Sale of brands is performed based on the brands provided by the buyer by means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services":

requests calculations of quantity of brands;

certificates of payment of the amount of the excise tax which is calculated at the rates on finished goods, in the form of details of the payment document / payment documents (number, date of the payment order and the amount of the listed money) about payment of the amount of the excise tax which is calculated at the rates for finished goods (for importers and domestic manufacturers of alcoholic beverages for which production the ethyl alcohol which is not denatured is used).

In case of not receipt within 24 hours to the buyer of brands of confirmation about the obtaining fact means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" information specified in paragraphs second and third this Item, the buyer of brands can submit to the seller of brands such information in paper form.".

4. State Item 27 in the following edition:

"27. The buyer of brands submits means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" the register of the damaged brands, specifying their series and number.

The damaged brands which are drawn up properly return to their seller together with the statement of the payer for return of paid amount of the excise tax or for its transfer on account of future payments.

In case of impossibility of equalization of the brands damaged by automatic machine for sticker of brands and their gluing on the single sheet of paper at the manufacturing company the commission which draws up the statement of write-off of such brands is created. In the act the actual quantity of the brands damaged by automatic machine surely is specified. Are the representative of territorial authority of GNS on the location of the producer part of said commission (commission chairman) and the representative of the relevant local state administration. The act of write-off is introduced by the representative of territorial authority of GNS in electronic base of brands.

The similar procedure for destruction of brands extends also to batches of low-quality products which return to manufacturer.

At the same time the payment for brands is not subject to return.

In case of identification by the seller of brands of discrepancy to their requirements of the legislation or strong indications of counterfeit such brands return to manufacturer for conducting examination about what the reference is issued to the buyer of brands. After receipt of experimental testimony the statement based on which the specified brands are liable to destruction by manufacturer is drawn up, and in case of recognition of brands false or counterfeit - go to the relevant law enforcement agencies.".

5. State Item 29 in the following edition:

"29. Unused brands which are not damaged are accepted by their seller. The buyer of brands submits means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" the register of unused brands, specifying their series and number, and the statement for return of paid amount of the excise tax or for its transfer on account of future payments and returns to the seller the drawn-up properly unused brands. At the same time the paid amount of the excise tax according to the conclusion of the seller of brands is compensated to the buyer of brands or at his desire is set off on account of future payments at the rate of quantity of actually returned brands.

The seller of brands creates the act of acceptance of the returned brands in electronic base of brands.

In case of not receipt within 24 hours to the buyer of brands of confirmation about the obtaining fact means of electronic communication electronically with observance of requirements of the Laws of Ukraine "About electronic documents and electronic document management" and "About electronic confidential services" information specified in paragraph one of this Item, the buyer of brands can submit to the seller of brands such information in paper form.

Brands which cannot be used in connection with discrepancy of the amount of the excise tax applied on them to the amount determined taking into account effective rate of the excise tax for date of pouring of products return subjects of managing, and what is stored at sellers of brands, the seller of brands returns to the manufacturing company after change of rate of the excise tax for destruction according to established procedure in a month.

The seller of brands returns the returned unused brands which are not damaged to the manufacturing company annually till April 30 and till October 30 for destruction according to established procedure.

The manufacturing company performs destruction of the specified brands within three months after their obtaining.

The cost of brands is not compensated.".

6. Add Item 30 with the paragraph of the following content:

"The document is introduced by the representative of territorial authority of GNS in electronic base of brands.".

7. In the text of the Provision to replace the word "GFS" with the word "GNS".

 

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