Sale of tobacco products without excise duty stamps were exposed in Kirovohrad region

Tax specialists constantly take measures to stop the illegal sale of excisable products. During the pre-audit activities, it was established that individuals – entrepreneurs, registered on the simplified taxation system, carry out the sale of tobacco products (tobacco mixtures for hookah smoking) in stores located in Kropyvnytskyi city.

At the same time, they did not submit applications 20-OPP about the available taxation objects to the controlling body violating requirements of Paragraph 63.3 Article 63 of the Tax Code of Ukraine.

During the audit of control and settlement operations for the purchase of tobacco blends for smoking “hookah tobacco” was established violation of Paragraph 1 Article 3 of the Law of Ukraine as of 06.07.1995 №265 / 95-VR “On the use of registrars of calculated (settlement) operations in trade, catering and services” with amendments committed by the above-mentioned business entities.

Also, a lack of licenses for the retail sale of tobacco products was established, which violates requirements of Part 20 Article 15 of the Law of Ukraine №481 / 95-VR. Also during the audit of tobacco products it was established that there are no excise tax stamps of the established sample on them, which violates requirements of Third paragraph and Fourth paragraph of Article 11 of the Law №481 / 95-VR, in terms of sale and storage of tobacco products.

Also, tax specialists revealed the use of hired labor by business entities without proper registration of labor relations, which was later reported to the Main Directorate of the State Labor Service in Kirovohrad region.

Unlabeled tobacco products, namely mixtures for hookah smoking were seized by employees of the Operational department of the State Fiscal Service in Kirovohrad region in the amount of 2333 packs.

Fines (financial) sanctions totaling 210 thousand UAH will be applied to payers according to the audit results.

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