ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of March 19, 2001 No. 111

About approval of the Regulations on procedure for charge, payment due dates and provisions of calculation of the excise duty and changes to orders GNA of Ukraine

According to the Law of Ukraine "About procedure for repayment of obligations of taxpayers to budgets and the state trust funds" and resolutions of the Cabinet of Ministers of Ukraine of January 18, 2001 I ORDER to N28 "About Introduction of Amendments to the Resolution of the Cabinet of Ministers of Ukraine of February 27, 1999 N275":

1. Approve Regulations on procedure for charge, payment due dates and provisions of calculation of the excise duty it (is applied).

2. O.S.'s Goatsucker to submit to the chief of Head department of the excise duty and market monitoring of excise goods this order to the Ministry of Justice for state registration.

3. To the head of department in 10-day time after state registration of the order to provide with Kovalenko V. V. cases its replication and rassylaniye to State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol.

4. In the order of State Tax Administration of Ukraine of August 3, 1999 N404 "About Approval of Report Form about the Amount of the Added Collection on Development of Wine Growing, Gardening and Hop-growing" registered in the Ministry of Justice of Ukraine on August 5, 1999 for N534/927:

in Item 2 of the word "to the 20th" shall be replaced with words "not later than the 20th";

in appendix to the order "The Report on the Amount of the Added Collection on Development of Wine Growing, Gardening and Hop-growing":

in the column "Indicators" of line 1 of the word "for month under report" to exclude;

in the name of the column "The accruing result since the beginning of the accounting period" to replace the word of "period" with the word "years".

5. In Item 3 of the Procedure for deprivation of the status of the tax agent approved by the order of State Tax Administration of Ukraine of January 6, 2000 N4 and registered in the Ministry of Justice of Ukraine on January 13, 2000 for N16/4237, of the word "to the 15th" shall be replaced with words "not later than the 20th".

6. Declare invalid the order of the Main state tax authorities of Ukraine of December 25, 1995 N99 "About Approval of the Regulations on Payment Due Dates of the Excise Duty and Provision of Calculation of the Excise Duty" registered in the Ministry of Justice of Ukraine on December 29, 1995 for N488/1024 (with changes and amendments).

7. To impose control of execution of this order on the vice-chairman Operenko G. M.

Approved by the Order of State Tax Administration of Ukraine of March 19, 2001 No. 111

Regulations on procedure for charge, payment due dates and provisions of calculation of the excise duty

1. General provisions

1.1. This Provision determines procedure for charge and payment of the excise duty by payers of the excise duty, payment due dates and provisions of calculation of the excise duty.

1.2. Payers of the excise duty are determined by article 2 of the Decree of the Cabinet of Ministers of Ukraine "About the excise duty" and article 2 of the Law of Ukraine "About the excise duty on alcoholic beverages and tobacco products".

1.3. The taxation objects the excise duty are determined by the Decree of the Cabinet of Ministers of Ukraine "About the excise duty" and the Law of Ukraine "About the excise duty on alcoholic beverages and tobacco products".

1.4. The inventory (products) on which rates of the excise duty and their size are established is determined by the relevant laws of Ukraine.

2. Procedure for calculation of the excise duty

2.1. The excise duty is charged at the rates as a percentage to turnover on sale:

for the goods made on customs area of Ukraine proceeding from their cost, on the maximum retail prices established by the producer on goods which it makes, without the value added tax and the excise duty;

for goods which are imported on customs area of Ukraine proceeding from their cost, on the maximum retail prices established by the importer on goods which he imports, without the value added tax and the excise duty (but there is at least customs value of such goods taking into account the amounts of import duty without the value added tax and the excise duty).

2.2. The excise duty is charged in the firm amounts in hryvnias or in euro from unit implemented (transferred, imported into Ukraine) goods (products). The excise duty added in euro is paid in currency of Ukraine by the currency (exchange) rate of the National Bank of Ukraine operating for the first day of quarter in which sales of goods (products) is enabled and remains invariable within quarter.

2.3. The excise duty is charged at the same time at the rates as a percentage to turnover on sale and in the firm amounts from unit of the realized goods (products) for those excise goods on which the current legislation of Ukraine establishes such rates.

2.4. The excise duty is estimated is combined, i.e. at the rates as a percentage to turnover from sales price, but the firm sum at least determined from unit of the realized goods (products) for excise goods on which the current legislation of Ukraine establishes such rates.

3. Procedure for charge of the excise duty

3.1. The excise duty amount if the rate is established in cash equivalent to physical unit of measure of goods, is calculated thus:

in case of application of rate of the excise duty in hryvnias on formula

where

And - the excise duty amount;

With - excise duty rate;

To - the goods quantity determined in the physical units of measure determined by the relevant law;

in case of application of rate of the excise duty in euro on formula

where

And - the excise duty amount;

With - excise duty rate;

Є - hryvnia exchange rate to euro as of the first day of the respective quarter;

To - the goods quantity determined in the physical units of measure determined by the relevant law.

Calculation of the amount of the excise duty from diesel fuel is performed separately by each type of diesel fuel which account is kept in case of storage and realization depending on content of mass fraction of sulfur, using the corresponding rates of the excise duty established by the law on diesel fuel depending on content of mass fraction of sulfur.

3.2. The excise duty amount if the rate is established as a percentage to turnover from realization, is estimated in the following procedure.

At first taxable turnover on the established producer or the importer to the maximum retail prices, excluding tax on value added and the excise duty, separately is determined by each type of goods (products) on formula

where about - taxable turnover, m - the maximum retail price by each type of goods (products), and - the excise duty amount as a part of the maximum retail price, п - tax amount on value added as a part of the maximum retail price, to - goods quantity in units of measure on which the maximum retail price is established.

After determination of turnovers from realization the excise duty amount by each type of goods on which the maximum retail price, on formula is established is estimated

where and - the excise duty amount at the rates as a percentage to turnover from realization by each type of goods, with - excise duty rate as a percentage to turnover from realization, about - taxable turnover by each type of goods.

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