of February 9, 2012 No. 3839/7/15-5217
To heads of State Tax Administrations in the Autonomous Republic of Crimea, areas, the cities of Kiev and Sevastopol to Specialized state tax authorities on work with big taxpayers
About declaring of the tax liabilities on the excise tax in connection with change of rates
The State Tax Service of Ukraine in connection with numerous requests concerning compliance with law by subjects of managing when declaring the tax liabilities, in connection with change of the size of rates of the excise tax, reports the following.
From 13.01.2011 the Law of Ukraine of 22.12.2011 "About introduction of amendments to the Tax Code of Ukraine concerning review of rates of some taxes and fees" became effective (for No. 4235-VI).
According to regulations of this Law the sizes of rates of the excise tax increase on: ethyl alcohol and other spirit distillates, alcoholic beverages, beer, tobacco products, tobacco and industrial substitutes of tobacco; oil products, the liquefied gas, cars the automobile and other motor vehicles intended mainly for transportation of people (except the motor vehicles specified in goods item according to the Ukrainian classification of goods of foreign economic activity 8702) including passenger-and-freight vans and racing cars; bodies for the cars specified in goods item according to UKTVED 8703; motorcycles (including mopeds) and bicycles with the auxiliary motor, with carriages or without them; trail cars and semitrailer trucks for temporary residence in campings, like trailing lodges.
We note that increase in the size of rates of the excise tax at ethyl alcohol and other spirit distillates, alcoholic beverages become effective from 1 number of the third month coming after month in which this Law, that is is published from 01.04.2012.
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