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RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of May 3, 2022 No. 515

Some questions of transfer of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes

According to Item 3 of the Section II "Final provisions" of the Law of Ukraine of February 15, 2022 "About modification of the Budget code of Ukraine" the Cabinet of Ministers of Ukraine decides No. 2042-IX:

1. Approve the Procedure for transfer of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes (further - the Procedure) which is applied.

2. To the State Tax Service:

to determine monthly according to the Procedure for share for transfer of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes by budgets of local self-government taking into account the urgent reference book of local budgets (further - shares), to promulgate such shares on the official website and to give them to the Public treasurer service no later than the 15th day of every month;

provide explanations on application of regulations of the Procedure.

3. To the public treasurer service monthly to perform distribution of the excise tax from realization by subjects of managing of retail trade of tobacco products, tobacco and industrial substitutes of tobacco, the liquids used in electronic cigarettes between the relevant budgets of local self-government according to the received shares no later than the last working day of every month.

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