STA explained the rules for filing reports on the excise tax

State Tax Administration of Ukraine issued an order "On Approval of the Declaration of excise duty, the Order of the completion and submission of the Declaration of excise tax" on December 24, 2010 № 1030, registered at the Ministry of Justice of Ukraine on January 20, 2011 under № 86/18824, which came into force from the date of its official publication February 4, 2011 in the Official Gazette of the Ministry of Justice of Ukraine. Informs the press service of the Office under paragraph 46.6 of Article 46 of Section II of the Tax Code, to define new forms of declarations (calculations), which come into effect for reporting to the tax period following the tax period in which there was their disclosure act declaration forms (calculations), in force until such a determination. Thus, the Payers of excise tax are required to submit statements on bodies SOT excise tax in the form of the Declaration of excise tax, approved by order of the STA of Ukraine from 24.12.2011 № 1030, beginning with the tax reporting period in February 2011. During the reporting period - January 2011 - tax reporting excise tax is in the form approved by order of the STA of Ukraine from 19.03.01 № 111 "On Approval of Regulations on the charges, terms of payment and submission of the calculation of excise duty and changes in the order of the STA of Ukraine. In this case, procedure for determining the amount of tax liability on excise tax shall be in accordance with the provisions of the Code. It should be noted that, under paragraph 223.2 of Article 223, section VI of the Code, an account of the excise tax to the entry into force of the Code is also served by importers of alcoholic beverages and tobacco products.