Main Directorate of the STS in Dnipropetrovsk region carries out monitoring of 34 excise tax payers (manufacturers and importers), incl. 28 legal entities and 6 private individuals-entrepreneurs.
Business entities transferred 628 million 332.8 thousand UAH to the state and local budgets for licenses on the wholesale and retail sale of alcohol beverages and tobacco products in Dnipropetrovsk region.
During 2019 Main Directorate of the STS in Dnipropetrovsk region conducted 227 factual audits, during which 257 violations of legislation in the sphere of turnover of excisable goods were detected, including:
- 85 facts of sale of alcohol beverages and tobacco products without relevant license;
- 49 facts of retail sale of fuel without relevant license;
- 5 facts of wholesale of fuel without relevant license;
- 70 facts of sale of alcohol beverages at prices below the minimum retail prices;
- 37 facts of sale of alcohol beverages on tap;
- 6 facts of sale of tobacco products at prices higher than established by the manufacturer or importer;
- 4 facts of sale of tobacco products by piece;
- 1 fact of storage of tobacco products without the excise tax stamps.
Taxpayers please note that there are especial sanctions applicable to business entities in the form of fines, particularly for failure to submit or late submission of reporting or inaccurate reporting regarding production and / or turnover (including import and export) volumes of alcohol, alcohol beverages and tobacco products. Rules are determined by Article 17 of the Law of Ukraine “On the state regulation of production and turnover of ethanol, cognac and fruit alcohol, alcohol beverages, tobacco products and fuel”(with amendments) as of December 19, 1995 № 481/95-BP.