Main Directorate of Chernivtsi region emphasizes that the Law of Ukraine № 3220 “On Amendments to the Tax Code of Ukraine and other laws of Ukraine on support taxpayers for the duration of measures aimed to prevent the occurrence and spread of coronavirus disease (COVID-19)” introduced an exemption from penalties for violations of the tax legislation committed during the period from March 1 to May 31, 2020 is not applied to the rules of accounting, production and turnover of excisable products.
According to data of Excisable Goods Turnover and Taxation Control Department of the Main Directorate of the STS in Chernivtsi region, the number of 40 actual audits of business entities selling alcohol beverages, tobacco products and other excisable products were conducted within the framework of measures aimed to reduce shadow turnover of excisable products in January – February 2020.
The most common violations across the territory of our region are the retail sale of alcohol beverages and tobacco products without the relevant licenses – 12 cases, retail sale of alcohol beverages at prices below the set minimum wholesale and retail prices – 9 cases, retail sale of alcohol beverages at prices higher than the established minimum wholesale and retail prices – 9 cases, violation of requirements of Article 153 of the Law of Ukraine as of 19.12.1995 № 481 / 95-BP regarding the prohibition of sale of alcohol beverages and tobacco products to persons under 18 years old – 5 cases, storage, transportation, sale of alcohol beverages and tobacco products without the excise tax stamps of established sample and / or with the counterfeit excise tax stamps – 6 cases, etc.
In addition, there were 8 conducted factual audits of entities that carry out the sale of fuel. There were 2 exposed cases of the retail sale of fuel without a license; 3 cases of sale of fuel through the RCO not specified in a license; 3 cases of unaccounted fuel, as well as the retail sale of alcohol beverages and tobacco products at the gas station without licenses – 2 cases.
According to the results of audits, sanctions and penalties totaling 3.8 million UAH were imposed. 200 liters of the bag-in-box alcohol beverages, 2054 counterfeit liquors and 180 liters of liquor with the smell of alcohol were seized.