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THE INCLUSION IN THE TAX BASE OF VAT AMOUNT OF EXCISE TAX CHARGED ON THE SALE OF EXCISABLE GOODS

Voloshenko Oleksandr V.

Lawyer Law Firm "B&C"

According to paragraph 188.1 Article 188 of the Tax Code of Ukraine (hereinafter -  Code) the tax base for goods/services supply transactions shall be determined on the basis of contract price thereof (in case of controlled transactions — at least equal to regular prices established according to Article 39 hereof) in view of the national taxes and duties (except for the VAT and excise tax on ethyl alcohol used by manufacturing business entities in drug production, including without limitation production of blood components and blood-derived products (except for medicinal products in the form of balms or elixirs) and duty on mandatory state pension insurance levied from the cost of cellular mobile services).

According to the sub-paragraph 9.1.4 p. paragraph 9.1.Article 9 Code the excise tax is a national tax. Objects tax excise tax defined Article 213 Code.

In particular, in accordance with sub-paragraph 213.1.9 paragraph, 213.1 Article 213 Code object of taxation are transactions of sale of retail trade enterprises of excisable goods.

In accordance with sub-paragraph 14.1.212 paragraph 14.1. Article 14 Code, sale of excisable goods (products) refers to any transactions in the customs territory of Ukraine providing for shipment of excisable goods (products) in accordance with the purchase and sale contracts, exchange, delivery, and other economic and civil law contracts with or without transfer of property, for a fee (compensation) or without it, regardless of the timing of provision thereof, as well as free shipment of goods, including those produced from supplied raw materials.

Implementing subjects retail management excisable goods - sales of beer, alcoholic beverages, tobacco products, tobacco and manufactured tobacco substitutes directly to citizens and other end users for their personal, non-commercial use, regardless of the form of settlement, including on tap in restaurants, cafes, bars, other catering facilities, as well as a physical holiday with a petrol station and / or gas-filling stations of the goods specified in sub-paragraph 215.3.4 paragraph. 215.3 Article 215 Code, regardless of the form of payment.

Thus, the amount of excise tax accrued in the implementation retail trade enterprises of excisable goods in the base of taxation the value added tax is not included.

A similar position and the State Fiscal Service of Ukraine, which the tax authorities have reflected in letter № 1193/6 / 99-95-42-01-16-01 dated 22.01.2016 and on the public reference resources "ZIR"

Contacts

Director

Garahonych Oleksandr

o.harahonych@gmail.com 

(044) 581 79 56 

(050) 550 42 26 

(044) 581 79 56 - fax 

Executive Director

Kuzhukh Maksym 

mskozhuh@gmail.com 

(044) 581 79 56 

(050) 352 86 62 

(044) 581 79 56 - fax 

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