Tax specialists exposed sale of “grape brandy” without excise mark

Tax specialists of Main Directorate of the STS in Dnipropetrovsk region carried out audits of the wholesale warehouses of manufacturer of alcohol beverages.

During the actual audit of specified manufacturer, a wholesale supply of “grape brandy” was detected. The drink was poured into containers that are not provided by current legislation. Herewith, there was no corresponding marking of excise tax marks of the established sample, which violates the Law of Ukraine as of 19.12.1995 № 481/95-BP “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcohol beverages, tobacco products and fuel” with amendments.

According to the Nineteenth paragraph of Part 2 Article 17 of the Law № 481, penalties amounted to 15.8 million UAH for production, storage, transportation and sale of alcohol beverages without excise tax marks of the established sample (200 percent of the value of sold goods).

Probable understatement of excise tax on the sale of “grape brandy” in the amount of 2.8 million UAH was additionally established.

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