To which controlling body does the business entity submit documents for obtaining license for the wholesale of alcoholic beverages, tobacco products or liquids used in electronic cigarettes, amending license or marking payment for license for...

To which controlling body does the business entity submit documents for obtaining license for the wholesale of alcoholic beverages, tobacco products or liquids used in electronic cigarettes, amending license or marking payment for license for the next year, including if the business entity operates through a branch (which is not a legal entity)?

Article 15 of the Law of Ukraine № 481/95-VR as of 19.12.1995 "On state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel" with changes and amendments (hereinafter – Law № 481) stipulates that the wholesale in the territory of Ukraine of alcoholic beverages, tobacco products, liquids used in electronic cigarettes is carried out in the presence of business entities (including foreign entities operating through their registered permanent establishments) of all forms of ownership licenses for the wholesale of alcoholic beverages, tobacco products, liquids used in electronic cigarettes.

Licenses for the wholesale are issued for five years by the executive bodies authorized by the Cabinet of Ministers of Ukraine at the wholesale place and in the absence of the wholesale places – at the business entity’s location (including foreign business entity operating through its registered permanent establishment) or location of the permanent establishment.

In case of a change of information specified in the business entity’s issued (including to foreign business entity operating through its registered permanent establishment) license (except for amendments related to the reorganization of business entity) (including foreign business entity operating through its registered permanent establishment) and / or a change in the type of joint stock company), the business entity is obliged during one month from the date of such changes to apply to the authority that issued license with relevant application.

Article 16 of the Law № 481 stipulates that control over payment for the annual license fee is carried out by the executive body authorized by the Cabinet of Ministers of Ukraine to issue licenses for production of ethyl alcohol, alcoholic beverages and tobacco products, liquids used in electronic cigarettes and fuel, wholesale of ethyl alcohol, wholesale and retail sale of alcoholic beverages and tobacco products, liquids used in electronic cigarettes and fuel for fuel storage. In order to exercise control, the business entity (including foreign business entity acting through its registered permanent establishment) submits a copy of payment order with the bank’s mark of payment to the specified body.

If the business entity (including foreign business entity operating through its registered permanent establishment) carries out the wholesale of alcoholic beverages or tobacco products or liquids used in electronic cigarettes through a branch (that is not a legal entity), information about the branch’s location and its identification code are indicated in annex to the license. Annex is issued at the business entity’s request (including foreign business entity operating through its registered permanent establishment), which is accompanied by a copy of certificate on the inclusion of branch in the Unified State Register of Enterprises and Organizations of Ukraine with its identification code (Article 18 of the Law № 481).

Requirements of Resolution of the Cabinet of Ministers of Ukraine № 609 as of 05.08.2015 "On approval of the list of licensing bodies and recognition as invalid of some Resolutions of the Cabinet of Ministers of Ukraine" with changes and amendments stipulate that territorial bodies of the State Tax Service are determined as the licensing body for the wholesale of alcoholic beverages, tobacco products or liquids used in electronic cigarettes.

As follows, the business entity in order to obtain, amend the license or mark payment for license for the next year, including if the business entity operates through a branch (which is not a legal entity) submits documents to the territorial bodies of the State Tax Service for the wholesale place and in the absence of the wholesale places – at the business entity’s location (including foreign business entity operating through its registered permanent establishment) or location of the permanent establishment.

More information is in the “Knowledge Base” of public information and reference resource