According to the results of 494 actual audits, the tax authorities additionally accrued 33.3 million UAH of fines to Carpathian business entities for violations in trade of excisable products during January – November 2020. This was reported by Main Directorate of the STS in Ivano-Frankivsk region.
The most common violations were:
- 91 cases of trade of alcohol beverages at prices lower than the established minimum wholesale or retail prices;
- 76 cases of sale of alcohol beverages for bottling for consumption on the spot at the store, which does not have the status of a catering business entity;
- 23 cases of storage (sale) of alcohol beverages and tobacco products not marked with excise tax marks;
- 26 cases of the retail trade of excisable products without a license.
In addition, according to the audit results, the tax authorities revoked 40 licenses for the sale of alcohol beverages and tobacco products for actual sale of alcohol beverages and tobacco products to minors.
Reminder! According to provisions of Article 17 of the Law of Ukraine as of 19.12.1995 № 481 “On the state regulation of production and turnover of ethyl, cognac and fruit alcohol, alcohol beverages, tobacco products and fuel” there are financial sanctions in the form of fines applicable to business entities for violation of trading rules of beer (except soft), alcohol, low-alcohol beverages and tobacco products, namely:
200% of the value of received consignment of products but not less than 17 thousand UAH – for the retail trade of alcohol beverages and tobacco products without a license;
100% of the value of received consignment of products, calculated on the basis of minimum wholesale or retail prices but not less than 10 thousand UAH – for the trade of alcohol beverages at prices lower than the established minimum wholesale or retail prices;
200% of the products value but not less than 17 thousand UAH – for storage (sale) of alcohol beverages and tobacco products not marked with excise tax marks;
6800 UAH for the sale of alcohol beverages to a person under 18 years of age; for the sale of alcohol beverages for bottling for consumption on the spot at store, which does not have the status of a catering business entity.
Reminder1 As of the 1st of November 2020, business entities operating in Ivano-Frankivsk region received 8255 licenses for the retail trade of excisable products and 470 licenses for the fuel storage. Business entities paid 26.7 million UAH to local budgets for these licenses.