Order of the Ministry of Finance of Ukraine № 271 as of 07.09.2022 "On approval of the report form on the import volumes of unfermented (unprocessed) raw tobacco materials, volumes of purchased raw tobacco materials from persons who produce raw tobacco materials in the customs territory of Ukraine, volumes of production, sales to manufacturers of tobacco products and export of fermented (processed) raw tobacco materials" (hereinafter – Order № 271), registered in the Ministry of Justice of Ukraine on 29.09.2022 under № 1144/38480, was published in the Ofitsiynyy visnyk Ukrayiny № 82 on 21.10.2022.
Paragraph 3 of Order № 271 specifies that it enters into force 60 days after its official publication.
Order № 271 was adopted in accordance with Sub-paragraph 2 Paragraph 57 Section I of the Law of Ukraine № 1914-IX as of 30.11.2021 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine on ensuring balance of budget revenues" (hereinafter – Law № 1914), according to which Sub-paragraph 213.3.13 Paragraph 213.3 Article 213 of the Tax Code of Ukraine (hereinafter – Code) was amended. Specifically, it has been introduced to submit to the controlling bodies at the main accounting place by tobacco and fermentation factories a report on the volumes of import of unfermented (unprocessed) raw tobacco materials, volumes of purchased raw tobacco materials from persons who produce raw tobacco materials in the customs territory of Ukraine, volumes of production, sales to manufacturers of tobacco products and export of fermented (processed) tobacco raw materials (hereinafter – Report).
Such a Report is equated to tax declaration for applying norms of this Code regarding audits and prosecution for tax offenses and is submitted within the time limit provided by the Code for submitting the excise tax declaration for a monthly tax period.
Excise tax declaration is submitted in a form approved according to the procedure established by Article 46 of the Code every month not later than the 20th day of the next reporting (tax) period to the controlling body at the registration place (Paragraph 223.2 Article 223 of the Code).
Paragraph 46.6 Article 46 of the Code stipulates that if, as a result of introduction of new tax or changes in taxation rules the tax reporting forms change, the central executive body that ensures formation and implementation of the state financial policy, which approved such forms, is obliged to publish new reporting forms.
Prior to the determination of new forms of declarations (calculations), which become effective for reporting for the tax period following the tax period in which they were made public, forms of declarations (calculations) that existed before such determination are valid.
Taking into account the fact that Order № 271 was published on 21.10.2022 and accordingly enters into force on 20.12.2022, the Report is submitted starting with the reporting period for December 2022.