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LETTER OF STATE TAX ADMINISTRATION OF UKRAINE

of March 25, 1998 No. 3158/10/16-2217

About the accompanying documents on goods when transporting alcoholic beverages

In Regulations on control posts of State Tax Administrations at the companies which make alcohol and alcoholic beverages of the Cabinet of Ministers of Ukraine approved by the resolution from 11.01.97 N 9 it is determined that shipment (realization) of alcoholic beverages subjects have enough to business activity (consumers) without approval of control post. At the same time according to item 3 the order GNA of Ukraine of February 24, 1997 N 49 "About providing requirements of the resolution of the Cabinet of Ministers of Ukraine of January 30, 1997 N 89" employees of control posts at the companies which make alcoholic beverages since March 1, 1997 approve shipment of alcoholic beverages to buyers - subjects of business activity who perform wholesale trade by alcoholic beverages and have the corresponding licenses, only on condition of transfer to it the attested signature of the head and seal of the subject of housekeeping of photocopy of the registration certificate of storage locations of wholesale batches of alcoholic beverages.

The regulation of questions regarding transportation of alcoholic beverages provides according to item 21 of noted Provision that their transportation without commodity-transport delivery notes of the established sample with mark of control posts is forbidden.

Besides, according to the resolution of the Cabinet of Ministers of Ukraine of February 1, 1997 N 117 "About additional requirements to sales terms of alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products" Minstat of Ukraine in coordination with GNA of Ukraine, the Ministry of Finance, Ministry of Transport, Mvestorg, Gospishcheprom of Ukraine claims the N 1-AO form "The control letter on transportation of alcohol ethyl, cognac and fruit, alcoholic beverages and tobacco products" which is obligatory amendment to the standard N 1-TH and N 1-TH forms alcohol (commodity-transport delivery notes).

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