Law on excises and warehouses

(Extract)

Application field

Art. 1. (1) This law shall regulate the levying with excise tax as well as the control over the production, use, storage, movement and securing of goods, subject to levying with excise duty.

Subject to levying with excise duty and tax obliged persons

Art. 2. Subject to levying with excise duty are:

1. alcohol and alcoholic beverages;

2. tobacco products;

3. energy products;

4. coffee and coffee extracts;

5. automobiles.

Art. 3. Tax obliged persons are:

1. the authorized warehouse keepers and the persons, registered under this law;

2. the persons, obliged under the Law for the customs, in regards to excise goods;

3. persons who in violation of this law have produced excise goods out of a tax warehouse or who have disposed with excise goods, for which excise duty was not paid;

4. end consumers, exempt from excise duty.

Tax liability. Occurrence of an obligation for excise duty payment

Art. 19. (1) The goods under art. 2 are subject to levying with excise tax at the time of their production or import on the territory of the country, unless they are under excise duty suspension regime.

 (2) The import of excise goods means that they are entering the customs territory of the country within the meaning of the Law for the Customs.

(3) Regardless of par. 2, when entering the customs territory of the country, the goods are under excise duty suspension regime, and their import is considered implemented at the time they achieve customs status of local commodities.

Art. 20. (1) The obligation for payment of excise duty shall occur on the date of the release for consumption of the excise goods.

Exemption and recovery

Art. 21. (1) Exempt from payment of excise duty shall be:

1. excise goods, designated for diplomatic and consular representations, as well as members of their personnel;

2. excise goods, for which exemption from taxes, duties and other takings (payments, taxations) with equivalent effect of indirect tax is provided by an international agreement, ratified, promulgated and enacted by the respective order;

Tax base

Art. 28. The tax base for levying with excise shall be, as follows:

1. for beer – the quantity per hectolitres for Plato degrees;

2. for wine – the quantity of hectolitres for a finished product;

3. for the other fermented beverages – the quantity of hectolitres for a finished product;

4. for intermediate products – the quantity of hectolitres for a finished product;

5. for ethyl alcohol – the quantity of hectolitres pure alcohol, measured at a temperature of 20 °С;

6. for petrol, gas oil and kerosene (LPG) – the quantity of litres, set to comparative temperature of 15 °С;

Determination and Payment of excise duty

Art. 41 The amount of the excise due shall be calculated as the tax base is multiplied by the excise rate.

Art. 42 In the cases, referred in art. 20, par. 1, item 5 the excise duty shall be determined and taken under account by the order, specified for the customs duty.

Art. 44 (1) The excise due shall be deposited in the republican budget, as follows:

1. in the cases of art. 20, par. 2, item 5 – to the account or cash in the pay-office of the competent customs institution by the customs debtor for payment of the import customs duty within the time terms, determined by the Law for the customs, when the debtor is a natural person, who is not a sole trader;

2. in the cases of art. 20, par. 2, item 5 – to the account of the competent customs institution by the customs debtor for payment of the import customs duty within the terms, determined by the Law for the customs.

Documentation and accountancy. Tax documents

Art. 84. (1) Within the meaning of this law, tax documents are:

1. excise tax document;

2. notice of excise tax document.

(5) Corrections and additions in tax documents are not permitted.

(6) In the cases of par. 5 new tax documents shall be issued.

(8) At stealing, loss, damage or disintegration of tax documents the registered person shall immediately inform in writing the respective competent customs office about these circumstances.

Art. 85. (1) The tax documents are private written documents, issued by the authorized warehouse keeper or by the person, registered under this law, for certification of the occurrence of an obligation for payment and calculation of excise duty.

(2) Except for the requisites under art. 7 from Accountancy law, the tax documents shall obligatorily contain:

1. ten digit number of the document with Arabic figures only;

2. label “original” on the first copy;

3. type of the excise commodity, quantity, base for levying with excise and the excise rate;

4 the amount of the calculated excise duty – on a separate line;

5. ground for occurrence of the obligation for calculating excise duty.

Restrictions and prohibitions

Art. 91. The production of the excise goods under art. 2, item 1, 2 and 3 out of a tax warehouse shall be prohibited, unless otherwise stipulated by this Law.

Art. 92. (1) The retail selling of excise goods from a tax warehouse shall be prohibited.

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