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Для зняття з обліку платника акцизного податку слід анулювати ліцензію - iLaw

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25 сентября 2017

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Погода в Киеве:
Курс валют НБУ: 1$ = 24,95 UAH

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Вторник, 15 Декабрь 2015 10:12

Для зняття з обліку платника акцизного податку слід анулювати ліцензію

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Для зняття з обліку як платника акцизного податку суб’єкту господарювання слід анулювати роздрібну ліцензію, - звертають увагу фахівці ГУ ДФС у Волинській області .

Порядок обліку платників податків і зборів, затверджений наказом Мінфіну України від 09.12.11 р. №1588, не передбачає обов’язку та механізму окремого зняття з обліку суб’єкта господарювання як платника акцизного податку.

Реєстрація суб’єкта господарювання платником акцизного податку здійснюється автоматично під час подання ним декларації з акцизного податку. Тому платникові роздрібного акцизу фактично не потрібно зніматися з обліку як платнику акцизного податку, оскільки окремої процедури взяття на облік він не здійснював.

Для зняття з обліку достатньо подати до органу ДФС, що видав ліцензію на торгівлю підакцизними товарами, заяву в довільній формі (ч.29 ст.15 Закону України «Про державне регулювання виробництва і обігу спирту етилового, коньячного і плодового, алкогольних напоїв та тютюнових виробів» від 19.12.95  №481/95-ВР).

У документі слід обґрунтувати своє прохання анулювати ліцензію через припинення роздрібної торгівлі підакцизними товарами. Анулюють ліцензію й уважатимуть її недійсною з моменту одержання суб’єктом господарювання письмового розпорядження про таке анулювання від органу ДФСУ.

 

Джерело : iLaw

Прочитано 804 раз Последнее изменение Вторник, 15 Декабрь 2015 10:17

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