LETTER OF THE STATE TAX SERVICE OF UKRAINE

of November 28, 2012 No. 192/0/41-12/21-2010

The State Tax Service of Ukraine considered the address concerning provision of the exhaustive list of cases of establishment at the companies of tax posts and reports.

Article 229 of the Tax Code of Ukraine (further - the Code) determines features of the taxation of some excise goods depending on the direction of their use.

So, by subitem 229.1.1 of Item 229.1 of article 229 of the Code it is determined that the excise tax is levied at the rate of 0 hryvnias for 1 liter of 100 percent alcohol with:

a) ethyl alcohol which is used by the companies of primary and mixed winemaking for production of grape and fruit and berry wine materials and must;

b) ethyl alcohol which is used for production of medicines (including components of blood and the medicines made of them), except medicines in the form of balms and elixirs;

c) the ethyl alcohol denatured (alcohol technical) which is implemented to subjects of managing for the purpose of its use as raw materials for production of products of organic synthesis which do not contain more 0,1 of percent of residual ethanol in the structure;

d) bioethanol which is used by the companies for production of gasolines motor composite with content of bioethanol, ethyl tert-butyl ether (ETBE), other additives on the basis of bioethanol;

ґ) bioethanol which is used for biofuel production.

According to subitem 229.1.14 of Item 229.1 of article 229 of the Code at the companies where use ethyl alcohol, including bioethanol, on zero rate, tax posts are established.

Also tax posts are established according to:

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