CMU’s resolution No.499

In its resolution dd. 01.10.2014 No.499 On Amendments to the Resolutions of the Ukraine’s Cabinet of Ministers dd. June 25, 2001, No.702 and dd. December 27, 2010, No.1251”, the Ukraine’s Cabinet of Ministers entered amendments to the resolution on manufacturing, storage, sale of excise stamps and labelling of alcoholic beverages and tobacco products, the Main Inspectorate of the National Fiscal Service in Ternopyl oblast reports. 

The amendments specify, in particular, that to meet demand for excise duty stamps (hereinafter – stamps), manufacturers and importers of alcohol beverages and tobacco products (buyers) should submit a preliminary application within a month to a regional unit of the National Fiscal Service (buyer). The document should state a number of stamps per type they need, the payment document bearing the bank seal, stating the due date along with a report on use of stamps purchased a month ago, monthly, up to the 10th day.

Moreover, up to the 20th day of a month in which the application was submitted, buyers of stamps have the right to make increasing adjustments that do not exceed 40 % of all stamps, per type, through filing a supplementary application in advance.  

The resolution also sets out that unused stamps (not damaged, what is duly documented) are to be returned to their seller along with the registry of stamps upon the application for return of excise duty or being attributed to the payments deferred, taking into account a number of stamps returned, except excise duty recoded as payment of the tax bill. The seller accepts the stamps returned (not damaged) upon the acceptance sheet (on acceptance of stamps returned), and can again issue stamps to the buyer who has returned them.