The budget of Uzhgorod district received more than 18 million hryvnia of excise tax
Since the beginning of the year, taxpayers engaged in retail sale of excisable goods have paid to the budget UAH 18.04 million of excise tax.
Uzhhorod STI notes that excise tax payers are retailers who sell citizens and other end consumers the following excise goods: beer, alcoholic beverages, tobacco products, tobacco and manufactured tobacco substitutes, products referred to in sub-paragraph 215.3.4 of paragraph 215.3 of Art. 215 of the Tax Code of Ukraine, in particular oil, liquefied gas, etc., for their personal non-commercial use irrespective of forms of payment, among other places, in restaurants, cafes, bars and other catering facilities.
Meanwhile, please note that on July 1, 2015, the legislatively defined rule to classify beer as alcoholic beverage came into effect. Thus, retail trade of such beverage and other alcoholic beverages (except for table wines) may be carried out by entities of all forms of ownership, including manufacturers thereof, only if they have a license.
By Uzhgorod STI
8 December 2017 21:13