Wholesalers implements excisable goods
General system Yurydycheskye Fyzycheskye Faces Faces Faces Uproschennaya system Yurydycheskye Fyzycheskye Faces Budget FEA Cass wage economy Selskoe Main sredstva Insurance Case deloproyzvodstvo Production of employer staffing organization Neprybыlnыe IAS Obraztsы documents HoReCa Construction Turystycheskaya Activities
On 01/01/15 p. Retailers of excisable goods enlisted in the ranks of payers of excise tax. But retail trade - is primarily selling products to the final consumer for their personal use. Probability that the farmer buys petroleum products for personal use (ie nehosptsilyah) - scanty. So, following the logic retail pay excise duty is not required. However, the logic in matters of national taxation - which still start a car with an empty fuel tank. Therefore, most likely, have to pay excise retail.
As a result of amendments to the Tax Code of Ukraine (hereinafter - CLE), appeared through the Law of Ukraine "On monroeville mall Amendments to the Tax Code of Ukraine and some other legislative monroeville mall acts of Ukraine on tax reform" from 28.12.14 g. TI-UIP among taxpayers excise tax were retail entities that implement excisable goods (pp. 212.1.11 NKU).
The fact that the implementation of undertakings retail excise goods - selling beer, alcoholic beverages, tobacco products, tobacco and manufactured tobacco substitutes, products of claims. 215.3.4 CLE directly to citizens and other end consumers for their personal non-commercial use irrespective of the form of payment (Par. 2 Nos. 14.1.212 CLE). This was reported in fiscals explanation in category 116.01 sight.
In other words, based on this legal basis, monroeville mall to pay the excise tax your company owes only if farmers prydbavatymut oil is not to obtain monroeville mall economic benefits.
But the question arises: "How monroeville mall to bring Neko commercially-use of the goods by the buyer? And if you want to do something to prove to the seller? "We think not. Obviously prydbavatyme agricultural enterprise excisable goods in hosptsilyah.
Of course, the primary and settlement documents for sale of oil products can be prescribed that "the seller sells the product for commercial use." But do not rule out that while trade will determine the type of court. And laying his hand on heart, say that it is not easy. A striking example - the case number 2a-819/11/2670 - nearly three-year court battle that fortunately gave a positive monroeville mall result. High Administrative Court upheld the claim 2 wholesaler to the capital tax.
The final criterion monroeville mall HAC stated as "vendor independently establishes the purposes for which it sells products, but the legislation does not provide for the obligation of the vendor to control the subsequent use of the purchased goods by the buyer (for business or personal, family and home use) . And it is difficult not to agree.
And fiscals on this otherwise. They interpreted as resale commerce for personal use. This masterly view controller presented in a fresh and filling in the declaration of excise tax.
Thus, in points. 2 p. 6 of this document r.U tax said that under commercial use only they understand further implementation to final consumers for their personal, non-commercial use.
To try to defend the opposite (we just stick to non-fiscal positions), we recommend you use the right that gives you a cent. 52 TCU, and apply for the DFS Ukraine a written tax advice. Currently, only guided her without monroeville mall fear you can not pay excise taxes by selling oil products to agricultural producers.
We recall monroeville mall that the Declaration of excise tax and Appendix 6 to submit it no later than the 20th day of the month following the reporting (Art. 223 GCC). The venue - the tax, serving adminterytorialnu unit, which contains points of sale of excisable goods.
Pohozhye article: Excise tax on sales of excisable goods Otchetnost on trade in goods podaktsyznыmy a reflection of PPO raschetnыh documents excise monroeville mall taxes on sales roznychnыm Conversion monroeville mall VAT excise RETAIL SALES OF OIL electronic VAT administration. Again the specified order
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General system Yurydycheskye Fyzycheskye monroeville mall Faces Faces Faces Uproschennaya system Yurydycheskye Fyzycheskye Faces Budget FEA Cass wage economy Selskoe Main sredstva Insurance Case deloproyzvodstvo Production of employer staffing organization Neprybыlnыe IAS Obraztsы documents HoReCa Construction Turystycheskaya Activities Recent Publications News Legislation Complaints and appeals Changes May 2015 Call home from abroad from
General system Yurydycheskye Fyzycheskye Faces Faces Faces Uproschennaya system Yurydycheskye Fyzycheskye Faces Budget FEA Cass wage economy Selskoe Main sredstva Insurance Case deloproyzvodstvo Production of employer staffing organization Neprybыlnыe IAS Obraztsы documents HoReCa Construction Turystycheskaya Activities
On 01/01/15 p. Retailers of excisable goods enlisted in the ranks of payers of excise tax. But retail trade - is primarily selling products to the final consumer for their personal use. Probability that the farmer buys petroleum products for personal use (ie nehosptsilyah) - scanty. So, following the logic retail pay excise duty is not required. However, the logic in matters of national taxation - which still start a car with an empty fuel tank. Therefore, most likely, have to pay excise retail.
As a result of amendments to the Tax Code of Ukraine (hereinafter - CLE), appeared through the Law of Ukraine "On monroeville mall Amendments to the Tax Code of Ukraine and some other legislative monroeville mall acts of Ukraine on tax reform" from 28.12.14 g. TI-UIP among taxpayers excise tax were retail entities that implement excisable goods (pp. 212.1.11 NKU).
The fact that the implementation of undertakings retail excise goods - selling beer, alcoholic beverages, tobacco products, tobacco and manufactured tobacco substitutes, products of claims. 215.3.4 CLE directly to citizens and other end consumers for their personal non-commercial use irrespective of the form of payment (Par. 2 Nos. 14.1.212 CLE). This was reported in fiscals explanation in category 116.01 sight.
In other words, based on this legal basis, monroeville mall to pay the excise tax your company owes only if farmers prydbavatymut oil is not to obtain monroeville mall economic benefits.
But the question arises: "How monroeville mall to bring Neko commercially-use of the goods by the buyer? And if you want to do something to prove to the seller? "We think not. Obviously prydbavatyme agricultural enterprise excisable goods in hosptsilyah.
Of course, the primary and settlement documents for sale of oil products can be prescribed that "the seller sells the product for commercial use." But do not rule out that while trade will determine the type of court. And laying his hand on heart, say that it is not easy. A striking example - the case number 2a-819/11/2670 - nearly three-year court battle that fortunately gave a positive monroeville mall result. High Administrative Court upheld the claim 2 wholesaler to the capital tax.
The final criterion monroeville mall HAC stated as "vendor independently establishes the purposes for which it sells products, but the legislation does not provide for the obligation of the vendor to control the subsequent use of the purchased goods by the buyer (for business or personal, family and home use) . And it is difficult not to agree.
And fiscals on this otherwise. They interpreted as resale commerce for personal use. This masterly view controller presented in a fresh and filling in the declaration of excise tax.
Thus, in points. 2 p. 6 of this document r.U tax said that under commercial use only they understand further implementation to final consumers for their personal, non-commercial use.
To try to defend the opposite (we just stick to non-fiscal positions), we recommend you use the right that gives you a cent. 52 TCU, and apply for the DFS Ukraine a written tax advice. Currently, only guided her without monroeville mall fear you can not pay excise taxes by selling oil products to agricultural producers.
We recall monroeville mall that the Declaration of excise tax and Appendix 6 to submit it no later than the 20th day of the month following the reporting (Art. 223 GCC). The venue - the tax, serving adminterytorialnu unit, which contains points of sale of excisable goods.
Pohozhye article: Excise tax on sales of excisable goods Otchetnost on trade in goods podaktsyznыmy a reflection of PPO raschetnыh documents excise monroeville mall taxes on sales roznychnыm Conversion monroeville mall VAT excise RETAIL SALES OF OIL electronic VAT administration. Again the specified order
Powered by WPNewsman We at Up Social setyah
General system Yurydycheskye Fyzycheskye monroeville mall Faces Faces Faces Uproschennaya system Yurydycheskye Fyzycheskye Faces Budget FEA Cass wage economy Selskoe Main sredstva Insurance Case deloproyzvodstvo Production of employer staffing organization Neprybыlnыe IAS Obraztsы documents HoReCa Construction Turystycheskaya Activities Recent Publications News Legislation Complaints and appeals Changes May 2015 Call home from abroad from
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