According to the results of the 1st half of the year, 12.9 million UAH was paid to local budgets by taxpayers for obtaining 4625 licenses for the retail sale of alcohol beverages, tobacco products and fuel. This was reported by Main Directorate of the STS in Ivano-Frankivsk region.
As of the 1st of July 2020, the STS of Ivano-Frankivsk region issued:
2334 licenses for the retail sale of alcohol beverages;
1873 licenses for the retail sale of tobacco products;
376 licenses for the fuel storage;
42 licenses for the retail sale of fuel.
At the same time, 575 licenses for activities in the excisable product sphere have been revoked since the beginning of 2020.
Please note that conducting business activities related to the sale of excisable products without licenses is illegal and provides for penalties. According to Article 17 of the Law of Ukraine “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcohol beverages, tobacco products and fuel” as of 19.12.1995 №481 / 95-VR with changes and amendments, namely:
– it is necessary to pay 200% of the cost of manufactured products (at the wholesale prices) but not less than 500 non-taxable minimum incomes for production of ethyl, cognac and fruit alcohol, as well as the production of alcohol beverages using various types of alcohol and tobacco products without a license;
– it is necessary to pay 200% of the cost of received consignment of products but not less than 100 non-taxable minimum incomes for the wholesale (including import and export) and retail sale of alcohol beverages and tobacco products without licenses (patents) revoked;
– it is necessary to pay financial sanctions in the amount of 500 thousand UAH for storage of fuel without a license by business entities.
Tax specialist remind that information about current licenses can be found on the website of Territorial bodies of the State Tax Service in Ivano-Frankivsk region in section “Registers of issued, suspended and revoked licenses for the retail sale of alcohol beverages and tobacco products”.
