Unofficial transfer (c) Soyuzpravoinform LLC

LAW OF UKRAINE

of December 4, 2024 No. 4115-IX

About introduction of amendments to the Tax Code of Ukraine and other laws of Ukraine concerning review of rates of the excise tax on tobacco products

The Verkhovna Rada of Ukraine decides:

I. Bring in the Tax code of Ukraine (Sheets of the Verkhovna Rada of Ukraine, 2011, Art. No. No. 13-17, 112) such changes:

1. In Item 14.1 of Article 14:

to add paragraph two of subitem 14.1.106 with offers of the following content: "Retail price of sale of excise goods on which the maximum retail prices are established (without the excise tax from realization by subjects of managing of retail trade of excise goods) cannot be less than the production of such goods established for date the minimum excise tax liability on payment of the excise tax on tobacco products increased by coefficient of 1,45, and for tobacco products on which only the specific rate of the excise tax is established - it is less than the size of specific rate of the excise tax established for date of production of such goods increased by 1,45 coefficient. The extent of the maximum retail price on excise goods (products) which is established by producers or importers for tobacco products, tobacco, industrial substitutes of tobacco cannot be less, than the extent of retail price of sale estimated according to this subitem";

state subitem 14.1.144 in the following edition:

"14.1.144. beer - the foamy alcoholic drink saturated with carbon dioxide with content of alcohol of more 0,5 of % about., received as a result of fermentation of beer must by beer yeast, belonging to commodity group 2203 00 according to UKT foreign trade activities";

add with subitem 14.1.144-2 of the following content:

"14.1.144 - 2. beer nonalcoholic-saturated carbon dioxide foamy drink with % 0,5 alcohol content about. or it is less, received as a result of fermentation of the beer must beer yeast relating to goods item of 2202 according to UKT foreign trade activities".

2. Subitem 19-1.1. 19th Item 19-1. 1 Article 19-1 to state in the following edition:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info