Taxpayers of Bukovyn region paid almost 41 million UAH of the excise tax on the retail sale of excisable products to local treasuries during January – May 2020. This was reported by the Main Directorate of the STS in Chernivtsi region.
More than 72% of the excise tax revenues from the sale of excisable products were provided by business entities registered at Chernivtsi Directorate, namely 29.8 million UAH.
It should be reminded that from each unit of sold alcohol or tobacco product, 5% of the excise tax goes to the city treasury or the united territorial community. In this case, the excise tax on the retail sale of excisable products must be reflected in the fiscal check on a separate line. If there is no check – the tax is not paid, and accordingly the budget is not filled. Therefore, we recommend buyers to demand a fiscal check from the seller of products on a regular basis which not only proves the fact of sale but also guarantees the protection of consumer’s rights against the counterfeit products.
In addition it should be informed that 2034 business entities operating in the region have obtained 4508 licenses, including:
- for the retail sale of alcohol beverages – 2486;
- for the retail sale of tobacco products – 2022.
187 licenses have been suspended since the beginning of 2020 for late payment of the next payment.
4.7 million UAH was paid to the local budget from licenses for production, the wholesale and retail sale of alcohol beverages and tobacco products during January – May 2020.
Please note that June 30, 2020 is the last day of the excise tax payment for May 2020 by the taxpayers whose base tax (reporting) period is equal to a calendar month.