Counteraction against illegal turnover of tobacco products
State Tax Service of Ukraine informs that tax audit units are constantly carrying out active tax control measures to combat illegal turnover of excisable products, including tobacco products on the territory of Ukraine.
Illegal trade of tobacco products is carried out, as a rule, by individuals without proper state registration and registered registrars of settlement operations in the absence of appropriate license for carrying out certain type of activity and supporting documents regarding the product origin.
In the presence of safe conditions for implementation of tax control measures during the martial law, employees of the Actual audit departments of the Tax audit territorial units of the State Tax Service in regions and Kyiv city, together with territorial bodies of the National Police of Ukraine, initiated seizure from illegal turnover of tobacco products in the amount of more than 5 .9 million UAH during 2023.
State Tax Service informs about individual facts of termination of illegal trade of excisable products, including tobacco products, established by employees of regional Tax audit units only during December 2023:
Illegal activity of legal entity that carried out wholesale of tobacco products without use of RRО/РRRО and without issuing relevant settlement documents in the established form was terminated in Dnipropetrovsk region:
https://dp.tax.gov.ua/media-ark/news-ark/738094.html;
Illegal business activity without state registration as the business entity and sale of alcoholic beverages and tobacco products without excise tax marks was revealed in Zaporizhzhia:
https://zp.tax.gov.ua/media-ark/news-ark/738490.html;
Illegal activity of individual who sold alcoholic beverages and tobacco products without use of RRО/РRRО and without relevant licenses for the retail trade of the following products was terminated in Kharkiv region:
https://kh.tax.gov.ua/media-ark/news-ark/734899.html;
Illegal activity of economic facilities where falsified excisable products (tobacco products) were sold was revealed in Cherkasy region:
In one of the restaurant business establishments in Khmelnytskyi region was established the fact of conduction of settlement operations without use of RRО/РRRО and illegal business activities without relevant licenses for the retail trade of excisable products and, accordingly, without payment of excise tax:
https://www.facebook.com/100069240450362/posts/689070930077583/?mibextid=WC7FNe;
Unlicensed activity was once again been in Kyiv region:
https://kyivobl.tax.gov.ua/media-ark/news-ark/738662.html;
Illegal trade of tobacco products was stopped in Sumy region:
https://sumy.tax.gov.ua/media-ark/news-ark/738870.html.
For carrying out illegal business activities, violators are in all cases are subject to administrative offenses under Articles 156 and 164 of the Code of Administrative Offenses, and all counterfeit (smuggled) excisable products are subject to seizure.
State Tax Service warns individuals and other business entities about the inadmissibility of illegal economic activities, including excisable products.
