As of 01.06.2020, the number of 103 excise tax payers (including 15 importers and 33 exporters of excisable products), 218 excise tax payers of the fuel sale (including 17 individuals), 15 excise electricity tax payers were registered in Odessa region and 3849 payers of the retail sale of excisable products (3234 individuals and 615 legal entities).
Taxpayers of Odessa region paid 265 million UAH of the excise tax to budgets of all levels during January – May 2020, which is 12% or 30 million UAH more than during the same period in 2019.
Of these, 113.9 million UAH of the excise tax was paid to the state budget, of which 109.1 million UAH of the excise tax on excisable products produced in Ukraine and 4.8 million UAH of the excise tax on excisable products imported to Ukraine. Comparing to the same period in 2019, payments have increased by 17% or 16.6 million UAH.
Local budgets received 151.1 million UAH of the excise tax on sale of excisable products and excise tax on excisable products (goods) produced in Ukraine. This is 9% or 13.4 million UAH more than during January – May 2019.
In addition, according to the results of measures aimed at reducing the shadow turnover of excisable products, the Tax service of Odessa region conducted 317 audits of business entities during January – May 2020, which resulted in additional financial sanctions amounting 13 million UAH.
during January – May 2020 reminds that on May 23, 2020 the Law of Ukraine as of 16.01.2020 № 466-IX “On amendments to the Tax Code of Ukraine to improve tax administration, eliminate technical and logical inconsistencies in tax legislation” (hereinafter – the Law № 466-IX) entered into force with exception of certain rules that will come into force later. Namely, from 01.01.2021 the norms of the Law № 466-IX with regard to the excise taxation of tobacco products will come into force.
More details at the link https://od.tax.gov.ua/media-ark/news-ark/423200.html.