LETTER OF THE MAIN STATE TAX AUTHORITIES OF UKRAINE

of February 7, 1996 No. 11-311/10-777

About control of accomplishment of the Law of Ukraine of 19.12.95 No. 481/95-BP

The main state tax authorities of Ukraine report that the Law of Ukraine "Is adopted on December 19, 1995 about state regulation of production and trade in alcohol ethyl, cognac and fruit, by alcoholic beverages and tobacco products" N 481/95-BP which is enacted from day of its publication, i.e. since January 23, 1996 ("the Voice of Ukraine" of January 23, 1996 N 13).

Article 6 of the specified Law provides that the subjects of business activity making alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products, are subject to obligatory registration in the state tax authorities on the location of these subjects as payers of the excise duty by provision of the copy of the license in five-day time after its obtaining.

According to Article 15 patents for the right of retail trade by alcoholic beverages and tobacco products are subject to obligatory registration in the state tax authorities.

For issue of permissions the payment which is respectively enlisted is established:

- for licenses for production of alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products - 50 percent in the government budget of Ukraine, and 50 - in the corresponding local budget on the location of the subject of business activity;

- for licenses for the right of export or wholesale trade by alcohol ethyl, cognac and fruit - in the government budget of Ukraine;

- for licenses for the right of export, import of alcoholic beverages and tobacco products - in the government budget of Ukraine;

- for licenses for the right of wholesale trade by alcoholic beverages and tobacco products - in the relevant budgets of the Autonomous Republic of Crimea, areas, cities of Kiev and Sevastopol;

- for patents for the right of retail trade by alcoholic beverages and tobacco products - in the local budget in the place of trade of the subject of business activity, and in the rural zone - 50 percent in the district budget in place of registration of the subject of business activity, and 50 percent - in the corresponding local budget in the place of trade of the subject of business activity.

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