ORDER OF STATE TAX ADMINISTRATION OF UKRAINE

of July 7, 2008 No. 454

About introduction of brands of the excise duty of new sample and carrying out exchange of remaining balance of unused brands of the excise duty of the previous sample

For the purpose of fulfillment of requirements of the resolution of the Cabinet of Ministers of Ukraine of March 12, 2008 N 179 "About introduction of brands of the excise duty of new sample for alcoholic beverages and tobacco products" I ORDER:

1. Approve the following forms:

1.1. The inventory report of brands of the excise duty of the previous sample at the seller of brands of the excise duty which is applied.

1.2. The inventory report of brands of the excise duty of the previous sample at the subject of housekeeping - the producer/importer who is applied.

1.3. The preliminary request calculation about the need for excise duty brands (for exchange of inventory remaining balance) which is applied.

1.4. The request calculation for acquisition of brands of the excise duty for marking of alcoholic beverages (for exchange of inventory remaining balance) which is attached.

1.5. The request calculation for acquisition of brands of the excise duty for marking of tobacco products (for exchange of inventory remaining balance) which is attached.

1.6. The separate order for production of brands of the excise duty of new sample (for exchange of inventory remaining balance) and disaggregation to it which is applied.

1.7. Information on results of inventory count of brands of the excise duty of the previous sample and disaggregation to it which is applied.

2. And to chiefs of regional governments of Inspection department behind production and the address of alcohol, alcoholic beverages and tobacco products of State Tax Administration of Ukraine in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol to provide to heads of State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol:

2.1. Bringing to permission of producers and importers of alcoholic beverages and tobacco products (further - subjects of housekeeping) the approved forms of the inventory report of brands of the excise duty of the previous sample at the subject of housekeeping of the producer/importer, the preliminary request calculation about the need for excise duty brands (for exchange of inventory remaining balance), requests calculations for acquisition of brands of the excise duty for marking of alcoholic beverages (for exchange of inventory remaining balance) and requests calculations for acquisition of brands of the excise duty for marking of tobacco products (for exchange of inventory remaining balance).

2.2. The termination of sale of brands of the excise duty of the previous sample for marking of alcoholic beverages and tobacco products (further - brands of the previous sample).

2.3. Carrying out mass and explanatory work among subjects of housekeeping through mass media concerning inventory count of remaining balance of unused brands of the previous sample and their exchange for brands of the excise duty of new sample under inventory remaining balance.

2.4. Creation of the commissions on carrying out inventory count of remaining balance of unused brands of the previous sample in sellers of brands and subjects of housekeeping and the commission on destruction of brands of the previous sample at sellers of brands with attraction in their list of representatives of departments of fight against corruption in bodies of the State Tax Service.

2.5. Participation of employees of bodies of the State Tax Service in carrying out inventory count of remaining balance of unused brands of the previous sample which will be performed as of September 1, 2008 according to Item 5 of the resolution of the Cabinet of Ministers of Ukraine of March 12, 2008 N 179 "About introduction of brands of the excise duty of new sample for alcoholic beverages and tobacco products" at sellers of brands and subjects of housekeeping with creation of the inventory report of brands of the excise duty of the previous sample at the seller of brands of the excise duty and the inventory report of brands of the excise duty of the previous sample at the subject of maintaining the economy producer/importer in duplicate one of which remains at the seller of brands.

2.6. Study with subjects of housekeeping of need for brands of the excise duty of new sample for exchange of the inventory remaining balance of brands of the excise duty of the previous sample established at sellers with provision of the preliminary request calculation by them about the need for excise duty brands for marking of alcoholic beverages and tobacco products (for exchange of inventory remaining balance).

2.7. Generalization of results of inventory count of brands of the excise duty and provision till September 10, 2008 to Inspection department behind production and the address of alcohol, alcoholic beverages and tobacco products of the separate order for production of brands of the excise duty of new sample (for exchange of inventory remaining balance) and disaggregations to it, and also information on results of inventory count of brands of the excise duty of the previous sample and disaggregation to it.

2.8. Acceptance of remaining balance of the unused brands of the previous sample returned by subjects of housekeeping according to the inventory report of brands of the excise duty of the previous sample at the subject of housekeeping - the producer/importer, together with the request calculation for acquisition of brands of the excise duty for marking of alcoholic beverages (for exchange of inventory remaining balance) and the request calculation for acquisition of brands of the excise duty for marking of tobacco products (for exchange of inventory remaining balance).

2.9. Destruction of brands of the excise duty of the previous sample with determination of the place and method of its carrying out (paper-cutting machines, burning and so forth) based on inventory reports and the relevant decision of the commission what to report to Inspection department behind production and the address of alcohol, alcoholic beverages and tobacco products till September 25, 2008 about.

2.10. Free issue till October 1, 2008 of brands of the excise duty of new sample to subjects of housekeeping in exchange for the returned brands of the previous sample for tobacco products, alcoholic beverages depending on content of ethyl alcohol in vodka or alcoholic beverage products or type wine-making products for which marking they were acquired.

2.11. Control of use by subjects of housekeeping of brands of the excise duty of new sample and till September 1, 2008 in production of alcoholic beverages and tobacco products - brands of the excise duty of the previous sample.

3. To inspection department behind production and the address of alcohol, alcoholic beverages and tobacco products (Gonchar I. M.) provide generalization of results of inventory count and provision till September 15, 2008 to the state specialized enterprise of the Ministry of Finance of GP "Printing Plant "Ukraine" on Production of Securities" of the separate order for production of brands of the excise duty of new sample (for exchange of inventory remaining balance) and disaggregations to it.

4. To inspection department behind production and the address of alcohol, alcoholic beverages and tobacco products (Gonchar I. M.) submit this order to the Ministry of Justice of Ukraine for state registration.

5. To department of mass and explanatory work and addresses of citizens (Kosarchuk V. P.) after state registration to bring this order to permission of taxpayers through mass media and to post it on the GNA official website of Ukraine.

6. To impose control over the implementation of this order on the vice-chairman of Reguretsky V. V.

Approved by the Order of State Tax Administration of Ukraine of July 7, 2008, No. 454

The inventory report of brands of the excise duty of the previous sample at the seller of brands of the excise duty of regional government of Inspection department behind production and the address of alcohol, alcoholic beverages and tobacco products of State Tax Administration of Ukraine in _______________________________ (region)

    Инвентаризация марок   акцизного   сбора   предыдущего    образца
проводилась по состоянию на 1 сентября 2008 года комиссией в составе:
     председатель - начальник  регионального  управления  Департамента
контроля за производством и обращением спирта,  алкогольных напитков и
табачных изделий государственной налоговой администрации Украины в ___
_________________________________________, ___________________________
              (регион)                         (фамилия и инициалы)
члены комиссии:
______________________________________________________________________
     (должность работника налогового органа, фамилия и инициалы)
______________________________________________________________________
     (должность работника налогового органа, фамилия и инициалы)
______________________________________________________________________
     (должность работника налогового органа, фамилия и инициалы)
_____________________________________________________________________,
     (должность работника налогового органа, фамилия и инициалы)
которой установлены  остатки  марок  акцизного  сбора  по  их   типам,
емкостью   тары   и  виду  продукции,  для  маркирования  которой  они
приобретались, в таком количестве
         
------------------------------------------------------------------
| N |    Тип марки     |  Емкость    |Серии|С номера | Количество|
|п/п| акцизного сбора  |  тары (для  | (*))|по номер |марок, штук|
|   |(ЛГП - "до 25 %", | алкогольных |     |  (*))   |           |
|   | "25 % и больше"; |   напитков  |     |         |           |
|   |ВП - "вино сухое",| отечествен. |     |         |           |
|   | "вино марочное", |производства)|     |         |           |
|   | "вино полусухое и|   литров    |     |         |           |
|   |  полусладкое",   |             |     |         |           |
|   |вино с добавлением|             |     |         |           |
|   |спирта (крепкое)",|             |     |         |           |
|   | "вино игристое", |             |     |         |           |
|   |"вино газированое"|             |     |         |           |
|   | "плодово-ягодное |             |     |         |           |
|   | вино", "вермут", |             |     |         |           |
|   |    "коньяк",     |             |     |         |           |
|   |"бренди"; АI - "до|             |     |         |           |
|   |  25 %", "25 % и  |             |     |         |           |
|   |  больше", "вино  |             |     |         |           |
|   |  сухое",  "вино  |             |     |         |           |
|   | марочное", "вино |             |     |         |           |
|   |   полусухое и    |             |     |         |           |
|   |  полусладкое",   |             |     |         |           |
|   |вино с добавлением|             |     |         |           |
|   |спирта (крепкое)",|             |     |         |           |
|   |  "вино игристое",|             |     |         |           |
|   |"вино газированое"|             |     |         |           |
|   | "плодово-ягодное |             |     |         |           |
|   | вино",  "вермут",|             |     |         |           |
|   |     "коньяк",    |             |     |         |           |
|   |"бренди",  "от 1,2|             |     |     

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