ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of September 26, 2016 No. 841

About modification of form of the Declaration of the excise tax and the Procedure for filling and submission of the Declaration of the excise tax

According to Article 46 of Chapter 2 of the Section II, subitem 213.1.12 of Item 213.1 213, to subitem 215.3.10 of Item 215.3 of Article 215 and Item 223.2 of Article 223 of the Section VI of the Tax code of Ukraine, the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375, I order to Article:

1. Make changes to the form of the Declaration of the excise tax and the Procedure for filling and submission of the Declaration of the excise tax approved by the order of the Ministry of Finance of Ukraine of January 23, 2015 No. 14 "About approval of form of the Declaration of the excise tax, Procedure for filling and submission of the Declaration of the excise tax" registered on January 30, 2015 for No. 105/26550, having been reworded as follows them which are applied the Ministry of Justice of Ukraine.

2. To department of tax, customs policy and methodology of financial accounting of the Ministry of Finance of Ukraine (Romaniuk Yu. P.) provide:

provision of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

3. This order becomes effective from the date of its official publication.

4. To impose control over the implementation of this order on the Deputy Minister of Finance of Ukraine - the chief of staff of Kapinus E. V. and Chairman of the Public fiscal service of Ukraine Nasirov R. M.

Approved by the Order of the Ministry of Finance of Ukraine of January 23, 2015 No. 14

(in edition of the Order of the Ministry of Finance of Ukraine of September 26, 2016 No. 841)

The declaration of the excise tax (with appendices)

See the Declaration of the excise tax (with appendices) (0.14Mb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of January 23, 2015, No. 14

(in edition of the Order of the Ministry of Finance of Ukraine of September 26, 2016 No. 841)

Procedure for filling and submission of the Declaration of the excise tax

I. General provisions

1. The declaration of the excise tax (further - the Declaration) is developed according to Article 46 of Chapter 2 of the Section II, subitem 213.1.12 of Item 213.1 Article 213, subitem 215.3.10 of Item 215.3 of Article 215 and Item 223.2 of Article 223 of the Section VI of the Tax code of Ukraine (further - the Code).

2. The declaration is constituted and persons determined by Article 212 of the Section VI of the Code payers of the excise tax give (further - the payer). Payers fill and submit Sections and appendices to the Declaration only concerning those transactions which they perform and on which they have tax liabilities on payment of the excise tax about what the corresponding mark in the column "Representation Sign" in the last leaf of the Declaration becomes.

The payer who according to subitem 212.1.11 of Item 212.1 of Article 212 of the Section VI of the Code is subject of managing of retail trade which enables the realization of excise goods fills and submits only Section D and appendix 6 to the Declaration.

3. The base tax period for payment of the excise tax corresponds to calendar month.

4. The taxation objects the excise tax and procedure for determination of taxation basis are established by Articles 213, of the 214th Section VI of the Code, the list of excise goods (products) and the size of rates of the excise tax are stipulated in Clause the 215th Section VI of the Code.

II. Creation of the Declaration

1. The declaration is constituted by the payer according to the procedure, stipulated in Clause the 48th Chapter 2 of the Section II of the Code. Appendices to the Declaration are its integral part.

2. The declaration consists of the general part containing necessary obligatory details of the payer, six Sections constituted by payers depending on type of excise goods, the appendices containing calculations for calculation of tax amount depending on type of the established rates of the excise tax, and also the Section completed by employees of the Public fiscal service of Ukraine (further monitoring body) after submission of the Declaration. The procedure for filling of the Declaration separately according to each Section is given in the Section IV, and appendices in the Section V of this Procedure.

3. In general part of the Declaration the payer specifies type of the submitted Declaration (reporting, reporting new, specifying), the accounting (tax) period for which the Declaration is submitted, and in case of refining of indicators of the previous accounting periods - also accounting (tax) period which is specified. The accounting (tax) period is equal in the specifying Declaration to the accounting (tax) period which is specified.

4. In the Declaration full name and the EGRPOU code - for the legal entity (separate division), surname, name, middle name, registration number of accounting card of the taxpayer or series and passport number - for physical person taxpayer are specified according to registration documents. Series and passport number are noted by physical persons which have mark in the passport about the right to make any payments on series and passport number. Data on the tax address are specified according to requirements of Article 45 of Chapter 1 of the Section II of the Code.

5. The declaration contains the name of monitoring body in which she moves, date of giving, initials, surname, registration number of accounting card of the taxpayer or series and passport number (for physical persons which have mark in the passport about the right to make any payments on series and passport number) and the signature of the payer - physical person or the signature of officials of the payer of the legal entity, certified by the payer's seal (in the presence).

6. In the Declaration payers whose list is determined by Article 212 of the Section VI of the Code are specified.

7. All indicators in the Declaration (except appendices) are put down in hryvnias without kopeks with the corresponding rounding by generally established rules.

8. The declaration is signed:

head of the payer or authorized person, and also person responsible for conducting financial accounting and submission of the tax declaration to monitoring body;

physical person payer or his legal representative.

9. If the payer considers that the form of the Declaration increases or reduces its tax liabilities contrary to Code regulations, he has the right to note this fact in appendix 10 to the Declaration.

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