ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of April 15, 2021 No. 218

About modification of form of the Declaration on the maximum retail prices on excise goods (products) and the Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products)

According to Item 3 of the Section II "Final provisions" of the Law of Ukraine of January 16, 2020 to No. 466-IX "About introduction of amendments to the Tax Code of Ukraine concerning enhancement of administration of taxes, elimination of technical and logical not coordinations in the tax legislation", to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I ORDER:

1. Make changes to form of the Declaration on the maximum retail prices on excise goods (products) approved by the order of the Ministry of Finance of Ukraine of March 25, 2015 No. 359, registered on April 14, 2015 for No. 413/26858, having been reworded as follows it which is applied the Ministry of Justice of Ukraine.

2. Approve Changes in the Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products) approved by the order of the Ministry of Finance of Ukraine of March 25, 2015 No. 359, registered in the Ministry of Justice of Ukraine on April 14, 2015 for No. 413/26858, which are applied.

3. To provide to department of tax policy:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective in one month from the date of official publication.

5. To impose control of execution of this order on the deputy minister Vorobey S. I. and Chairman of the State Tax Administration of Ukraine Lyubchenko A. M.

Approved by the Order of the Ministry of Finance of Ukraine of March 25, 2015 No. 359

(in edition of the Order of the Ministry of Finance of Ukraine of April 15, 2021 No. 218)

The declaration on the maximum retail prices on excise goods (products)

See the Declaration on the maximum retail prices on excise goods (products) (13Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of April 15, 2021 No. 218

Changes in the Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products)

1. In Item 3 of the Section I of the word "customs" to exclude.

2. In the Section II:

in Item 1 of the word "conditions concerning registration of the digital signature of advance holders according to the procedure, determined by the legislation," shall be replaced with words "requirements of the Laws of Ukraine "About electronic documents and electronic document management", "About electronic confidential services";

2, 3 to state Items in the following edition:

"2. Submission of the Declaration electronically and receipt of receipts on obtaining and adoption of such Declaration are performed by means of electronic communication according to the Procedure for exchange of electronic documents with monitoring bodies approved by the order of the Ministry of Finance of Ukraine of June 06, 2017 No. 557, registered in the Ministry of Justice of Ukraine on August 03, 2017 for No. 959/30827 (in edition of the order of the Ministry of Finance of Ukraine of June 01, 2020 No. 261).

3. The declaration is considered accepted in the presence of the second receipt on acceptance of the electronic document containing date and time of adoption of the Declaration, registration number of the adopted Declaration. In case of availability of the second receipt on adoption of the electronic document date and time of acceptance (registration) of the electronic document by monitoring body the date and time fixed in the first receipt are considered.".

3. In Item 3 of the Section III:

in subitem 1 of the word and figures" (non-filtered cigarettes, cigarettes belong to the UKT foreign trade activities code 2402 20 90 10; to the UKT foreign trade activities code 2402 20 90 20 - filtered cigarettes)" shall be replaced with words also in figures "(in particular, non-filtered cigarettes, cigarettes belong to the UKT foreign trade activities code 2402 20 90 10; to the UKT foreign trade activities code 2402 20 90 20 - filtered cigarettes; to the UKT foreign trade activities code 2402 10 00 90 - cigarillos, including cigarillos with the cut-off ends, with tobacco content)";

state subitem 5 in the following edition:

"5) in the column 6 "Quantity of Units of Product in Commodity Unit (Products) on Which the Price, Pieces Is Established" the total quantity of units of piece tobacco products (in particular, cigarettes, cigarillos) containing in commodity unit (products) specified in the subitem 4 presents of Item is specified (in "pack" or "packaging");".

4. In appendix to the Procedure for creation and submission of the Declaration on the maximum retail prices on excise goods (products):

to add the name of the column 5 after the words "or series" with words "(in the presence)";

to state the name of column 11 in the following edition:

"Quantity of units of product in commodity unit (products) on which the price, pieces is established".

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