of August 20, 2012 No. 1088/0/71-12/15-5217
About documentary registration of transportation of vodka and alcoholic beverage products
According to Item 230.18 of the Tax code of Ukraine (further - the Code) transportation of vodka and the alcoholic beverage products shipped from excise warehouse of the company in which vodka and alcoholic beverage products are made without commodity-transport delivery notes with mark of the representative of body of the State Tax Service in excise warehouse is forbidden.
According to article 230 of the Code the order GNA of Ukraine of 11.01.2011 No. 14 is approved the Operating procedure of representatives of bodies of the State Tax Service in excise warehouses and tax posts which is registered in MYuU of 09.02.2011 for No. 160/18898.
By Items 2.4 and 2.8 of the Section II "Functions and tasks of representatives of body of the State Tax Service in excise warehouses and tax posts" this order it is determined that in case of alcohol shipment the representative of body of the State Tax Service does mark in tovarnotransportny delivery note about approval of its leave by putting down of stamp "Departure is resolved" and to the personal signature.
Therefore, being guided by provisions of the Code and order GNA of Ukraine of 11.01.2011 No. 14, representatives of body of the State Tax Service in excise warehouses and tax posts in case of accomplishment of the service duties without fail use the form of commodity-transport delivery note on movement of ethyl alcohol, high-octane oxygen-containing impurity and alcoholic beverages which form is approved by the order of Mintranssvyaz of 28.04.2005 No. 154.
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