Almost 25 million - the growth in excise tax revenues as compared to 9 months of 2014
During January-September 2015, the state budget received UAH 58 million 403 thousand of excise tax on excisable goods made in Ukraine. Compared to the same period last year, the revenues from this tax increased by 74.5% or UAH 24 million 929 thousand.
It should be noted that any entity producing excisable goods (products) in the customs territory of Ukraine, including those made of raw material, is the payer of the excise tax. When calculating the tax using specific rates on excisable goods (products) manufactured in the customs territory of Ukraine, the tax base is the value determined in units of weight, volume or other physical terms.
One of the types of excisable goods, which bring the most revenues to the state treasury in terms of tax on excisable goods produced in Ukraine, and which is important for Transcarpathian region, is wine.
The procedure for collecting, calculating and rates of excise tax is set out by Article 215 of the Tax Code of Ukraine. More at the link: http://sfs.gov.ua/nk/rozdil-vi--aktsizniy-podatok-/.