of January 3, 1997 No. 16-1221/10-41
About payment due dates of the excise duty and the value added tax
Considering requirements of the Regulations on payment due dates of the excise duty and representation of calculation of the excise duty approved by the order GGNI of Ukraine of 25.12.95 N 99 and registered in Ministry of Justice of Ukraine 29.12.95 N 488/1024, State Tax Administration of Ukraine obliges the state tax authorities in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol for January, 1997 to provide correctness of determination of frequency of payment in 1997 in the budget of the amounts of the excise duty for excise goods for all available payers. Frequency of payment of the excise duty by excise goods (except alcoholic beverages, including alcohol drinking or ethyl, beer and tobacco products) is determined proceeding from the average monthly amounts of the excise duty for 1996, and by the newly created companies proceeding from the actual average monthly amounts of the excise duty for the last three-months accounting period since the beginning of realization of excise goods (products).
At the same time it should be noted that because the Laws of Ukraine of 11.07.96. "About rates of the excise duty and import customs duty on some goods (products)" and of 24.05.96. "About rates of the excise duty and import customs duty on some vehicles and tires to them" the list of excise goods which before enforcement of these Laws were not excisable (for example, guns and rifles, gasoline, diesel fuel, audio-and videotapes, compact disks, parts of carcasses of poultry, motorcycles and bicycles with the established auxiliary engine, etc. is established) in case of determination of the average monthly amounts for 1996 actually paid amount of the excise duty and the number of months under report, since 12.08.96 (12.06.96), that is from coming into force of the specified Laws is taken into consideration.
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