Business entity was fined with 3.6 million UAH of penalties for violations during the sale and storage of excisable products

Employees of the Eastern Interregional Directorate of the STS for work with Large Taxpayers identified a number of violations committed by a business entity during the actual audit on legislative compliance during the sale and storage of fuel in Dnipro city.

Based on the audit results, was established the wholesale of fuel (in 4 sales places) without the presence of appropriate licenses in the presence of the wholesale places, storage of fuel for other business entities without a license. Such actions violate requirements of the Law of Ukraine as of 19.12.1995 № 481 “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel”.

In addition, during the audit was established the use of 29 fuel storage tanks not equipped with the flow meters and level-fuel meters, which violated requirements of Sub-paragraphs. 230.1.2 Paragraph. 230.1 Article. 230 of the Tax Code of Ukraine.

According to the actual audit results, the specified business entity was fined with 3.6 million UAH.

To prevent such violations, it is urged to follow compliance with tax legislation on the production and turnover of excisable products by business entities.

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