Procedure for interaction between local units of the Ministry of revenues on arranging and control over timeliness, accuracy, completeness of accrual and payment of excise duty approved
The Ministry of revenue and duties approved the Procedure for interaction between local units of the Ministry of revenues on arranging and control over timeliness, accuracy, completeness of accrual and payment of excise duty (Order of the Ministry of Revenues 03.07.013 № 232).
The Procedure establishes that State tax inspections whose representatives operate at excise warehouses and inspection stations of manufacturers of alcohol and alcoholic beverages no less than once a month are to send to operational units of main departments of the Ministry of Revenues the data on activities distilleries and manufacturers of alcoholic beverages to analyze the crime situation in the said area.
Departments of tax and customs audit before 10th day of every month submit to departments of control over the circulation and taxation of excise goods the information on excise tax payers discovered in the course of inspections.
Should the inspection discover a business entity’s misuse of goods or lowered amount of tax liability in the tax (customs) declaration, sanctions under the Customs and Tax Code of Ukraine will apply.
