The Cabinet of Ministers of Ukraine approved Regulations in execution of the Law of Ukraine “On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on providing the balance of budget revenues in 2016” of 24.12.2015 № 909-VIII, which defined:
- the registration procedure of payers of excise tax on fuel in the electronic register;
- opening and closing of electronic accounts by such taxpayers;
- the procedure of electronic administration system of fuel implementation.
During operation of all these transactions of fuel implementation in domestic market, excise invoices, which operate similarly with tax invoices on value added tax (hereinafter - VAT) should be prepared by the sellers in electronic form, and should be provided for buyers and registered in the Unified Register of excise invoices.
The electronic administration system of fuel implementation (hereinafter - EASFI) is introduced on March 1, 2016.
Legal entities and individuals-entrepreneurs, which should carry out the implementation of fuel are subject to mandatory registration as payers of excise tax on implementation of fuel (hereinafter - taxpayers) prior to start of such implementation.
The application should be sent to supervisory authority at their main place of registration exclusively in electronic form by electronic means in compliance with the conditions for registration in accordance with the procedure determined by the Law, with the electronic signature of responsible persons.
Forms of electronic application and other documents under EASFI are posted on the official web portal of the State Fiscal Service (hereinafter – SFS) in section “Electronic reporting”/for taxpayers about electronic reporting/information and analytical support/Registry of electronic forms of tax documents.
The application could be formed and sent via personal cabinet of electronic services “Payer electronic cabinet” (updated version).
To form the application electronically the taxpayer could choose at his/her sole discretion any software that forms the output file according to the approved sample (standard).
The first receipt (delivery receipt) is the confirmation of receipt of the application by the supervisory authority. The second receipt is to be sent to the payer after automatic processing of the application no later than the second working day.
Information about the results of consideration should be indicated in the second receipt, namely:
- notification of the person’s registration by the taxpayer through including him/her in the Register of excise duty payers on fuel implementation (hereinafter - Register of taxpayers);
or
- notification of the need to file a new application in case of revealing violations of requirements on digital signature, compliance of form, filling in and submitting the application.
In case of application submission to 01.03.2016 the date of registration of those people, who submitted such applications, by the taxpayer is the date which corresponds to the first day of the transition period - 01.03.2016.
A person who is registered by the taxpayer can direct a request in electronic form to the SFS by electronic means for getting extract from the register of taxpayers in the form J(F)1302501 (hereinafter - Request).
The SFS sends in electronic form an extract from the register of taxpayers to the person by electronic means not later than the next business day after the request. Extract is valid to appropriate amendments made in the register of taxpayers.
It is possible to view information from the Register of taxpayers in an updated “Payer electronic cabinet” (open and closed parts/ information from the Register of SFS/Register of taxpayers of excise tax).
Information on the details of the open electronic account of SFS should be sent to the taxpayer not later than the operational day following the day of its opening as a message.
The Cabinet of Ministers of Ukraine by its Resolution “On Approval of the Procedure for determining the average market cost of passenger cars and amendments to Annexes 1 and 2 to the Procedure for determining the average market cost of passenger cars, motor bikes, mopeds” of 18.02.2016 № 66 approved the Procedure for determining the average market cost of passenger cars.
According to the procedure, the Ministry of Economic development should calculate the average market cost of passenger cars and annually to February 1 of the base tax (reporting) period should provide to the SFS the information on the vehicles, which year of manufacture passed less than 5 years (inclusive) and the average market price of which is more than 750 minimum wages, established by the law on 1 January of the tax (reporting) year.
In turn, the Ministry of Economic development on its official Web site to update the information on the average market cost of passenger cars considering mark, model, year of manufacture, engine type, engine cylinder volume, type of gear boxes and mileage.
The State Fiscal Service of Ukraine in its letter “On the procedure for declaration of excise tax manufacturers of tobacco products” of 10.02.2016 № 4506/7/99-99-19-03-03-17 reminded about changes in the administration of excise tax regarding taxpayers of excise tax - manufacturers and importers of tobacco products in connection with the adoption of the Law of Ukraine “On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on providing the balance of budget revenue in 2016” of 24.12.2015 № 909-VIII (hereinafter - Law № 909).
According to the amendments made by the Law № 909 to Art.214 of the Tax Code of Ukraine (hereinafter - TCU) in case of tax assessment using ad valorem rates, the tax base is the value of goods (products) produced in the customs territory of Ukraine and/or imported into the customs territory of Ukraine, under established maximum retail prices by the manufacturer and/or importer taking into account the value added tax and excise tax (sub-paras. 214.1.1, 214.1.2 of para. 214.1 of Art. 214 of TCU).
In addition, the amendments made to Art. 213 of TCU, in particular, para.213.3 “Transactions with excise goods that are exempt from taxation” are supplemented with new paragraphs 213.3.12 in implementation of the transactions of waste of raw tobacco on conditions of documentary confirmation of their formation and subsequent destruction or disposal.
These regulations of TCU are effective as of 1 January 2016 and should be taken into account during the declaration of excise tax for January 2016.
Appropriate amendments to the Declaration of excise tax, approved by the Ministry of Finance of Ukraine “On Approval of the Declaration form of excise tax, filling in and submission of the declaration of excise tax” of 23.01.2015 № 14 (hereinafter - Order №14), are in the process approval.
Prior to the introduction of new reporting forms, the manufacturers and importers of tobacco products that implement excise goods and under sub-paras.212.1.1, 212.1.2 of para.212.1 of Art.212 of TCU to be the payers of excise tax, should submit a declaration in the form approved by Order № 14. However, the Maximum retail price taking into account the value added tax and excise tax should be indicated when calculating the amount of excise tax in Appendix 2 to the Declaration of excise tax in column 5 “Maximum retail price (hereinafter - MRP) excluding VAT and including excise tax”.
Regarding the transactions with excise goods that are exempt from tax under sub-para. 213.3.12 of para.213.3 of Art.213 of TCU (implementation of waste of raw tobacco on conditions of documentary confirmation of their formation and subsequent destruction or disposal), then such transactions be indicated in Annexes 1 (column 15) and 4 (column 9) to the declaration and transferred to the column B12 excise tax declaration.
The Ministry of Finance of Ukraine by its Order “On the form approval and preparation procedure of report on controlled transactions” of 18.01.16 №8 determined a new form of the Report on controlled transactions (hereinafter - Report) and its preparation procedure (hereinafter - Procedure). The report should be submitted electronically before 1 May by the taxpayers, the amount of controlled transactions which with counterparty for the year exceeds UAH 5 million excluding VAT provided that such business transactions meet the requirements defied by sub-para. 39.2.1. of TCU.
The report consists of the title and the main parts, application and information to the application. Applications are issued separately for each person. Application number corresponds to the number of contractors that are parties to the controlled transactions.
If the taxpayer used methods of compliance establishment of conditions of controlled transactions of principle of “arm’s length”, then filling in the section “Information on controlled transactions” annexes to the Report, it is allowed to give general information on the set of controlled transactions and not to describe each transaction separately.
The procedure describes filling in of all graphs of the Report and decryption of codification, which was given in the Report, in view of the specific controlled transactions.
If the taxpayer found errors in previously submitted report, before 1 May of the relevant year he/she should submit adjusted one with the note “New Report”. Having found an error later should be submitted “Clarifying report”.
