LETTER OF THE MAIN STATE TAX AUTHORITIES OF UKRAINE

of July 20, 1995 No. 10-321/10-3418

About the excise duty

The main state tax authorities of Ukraine in pursuance of the decision of the Commission of the Verkhovna Rada of Ukraine concerning agro-industrial complex, to land resources and social development of the village of 10.07.95. "Concerning the taxation the excise duty of transactions on exchange of self-produced excise goods for import material resources for agricultural industry" reports about application of the current legislation that the current legislation on the excise duty, in particular the Decree of the Cabinet of Ministers of Ukraine of 30.04.93 N 43-93, does not prohibit provision of privileges to agricultural producers which used services of import intermediaries in case of exchange of self-produced excise goods (or such which are made on conditions to be provided) on fuels and lubricants and other material resources for agricultural industry.

Considering brought, in case of charge by tax authorities to agricultural producers of the amounts of the excise duty, penalties and penalty fee for untimely calculations with the budget on turnover for realization of self-produced excise goods as used for exchange for the import fuels and lubricants and other import material resources not directly producer and performed by the organizations which import the specified goods for agricultural industry, such amounts are subject to urgent return to farms.

About noted it is necessary to report to the state tax authorities on areas, the cities, and areas in the cities and to establish control over the implementation of requirements of these provisions.

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