of December 27, 2010 No. 1260
About approval of the Procedure for carrying out calculation of the amount of reduction of the excise tax
According to article 225 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:
1. Approve the Procedure for carrying out calculation of the amount of reduction of the excise tax which is applied.
2. Declare invalid the resolution of the Cabinet of Ministers of Ukraine of June 22, 2005 N 498 "Questions of release, the address, and repayment of tax anticipation bills (tax receipts) which are issued before receipt of the ethyl alcohol which is not denatured" (The Official Bulletin of Ukraine, 2005, N 25, to the Art. 1442).
Prime Minister of Ukraine N. Azarov
Approved by the resolution of the Cabinet of Ministers of Ukraine of December 27, 2010, No. 1260
1. This Procedure determines the mechanism of calculation of the amount of reduction of the excise tax from the received ethyl alcohol not denatured on the tax amount calculated proceeding from actually lost amount of the ethyl alcohol which is not denatured during transportation and storage in production process of finished goods and also from actually returned irreparable scrap according to article 225 of the Tax Code of Ukraine.
The term "unrecoverable scrap" which is used in this Procedure means the contaminated drinks which are formed in production process of vodka and alcoholic beverage products, and aqueous-alcoholic liquid which is the spirits condensate received in case of regeneration of water vapor of the fulfilled absorbent carbon after the omission through it the corresponding amount of vodka and in case of evaporation of alcohol from the fulfilled raw materials, filtrkarton.
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