DECREE OF THE CABINET OF MINISTERS OF UKRAINE

of December 26, 1992 No. 18-92

About the excise duty

Article 1. The excise duty is indirect tax on the separate goods (products) determined by the law as excisable which joins in the price of these goods (products).

For the purposes of this Decree the term "tax agent" is understood as the subject of business activity created in the form of the company with foreign investment and also its affiliated enterprises, branches, departments, other separate divisions the right of which to release from taxation by separate taxes, charges (obligatory payments) was confirmed with the judgment (Arbitration Court), authorized according to article 4 of this Decree to perform charge and collection of the excise duty from the payers of the excise duty determined in the Item "d" of article 2 of this Decree and also to grant the excise duty sums collected from his payers of the budget.

Other terms in this Decree are used in the following value:

raw materials supplied by the customer - the raw materials which are property of one subject of business activity (customer) and transferred to other subject to business activity (producer) for production of excise goods (products) without transition of the property right to such raw materials;

conditions to be provided - any conditions determined in contracts between the subject of business activity (customer) and the subject of business activity (producer) on which the excisable products which are property of the customer are made.

Article 2. Payers of the excise duty are:

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