In January-April this year, payers of excise tax on retail sales of excisable goods in Transcarpathian region transferred to the local budget UAH 78 million 338 thousand.
The highest revenues – more than UAH 52 million 626 thousand – from this tax are the funds paid for retail sales of petroleum products.46 entities in the region are engaged in the trade of fuel at 256 filling stations.
UAH 7 million 302 thousand has been transferred to the budget for retail sales of alcoholic beverages and UAH 5 million 295 thousand – for the sales of beer. Five percent excise tax on sales of tobacco products has brought UAH 13 million 113 thousand.
The number of entities being payers of excise tax on retail sales of excisable products is 3965, excluding those selling petroleum products.
We remind you that this tax was introduced on January 1, 2015. Its payers are retailers selling such products as beer, alcoholic beverages, tobacco products, tobacco and manufactured tobacco substitutes, oil products, liquefied gas, alternative fuel.
The tax base is the value (with value added tax) of excisable goods sold through retail distribution network.
A retailer selling excisable goods shall pay the tax at the place of sale of such goods.
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