The essence of the resolution is to approve a new Procedure for Maintaining the Unified Register of Equipment for Tobacco Product Manufacturing. The document defines the procedure for creating and maintaining the register, the mechanism for adding and removing information about such equipment, and the procedure for accessing register information.
Document Structure:
1. General provisions about the register
2. List of information to be entered into the register
3. Procedure for adding/changing/removing information
4. Register administration and data access
5. Technical aspects of functioning
Key Important Provisions:
– The register is maintained electronically in the state language
– An exhaustive list of information to be entered into the register is defined (data about owner/user, equipment characteristics, etc.)
– A 10-day period is established for making changes to information
– Access to the register is free of charge
– The State Tax Service is the holder and administrator of the register
– Mechanisms for information protection and interaction with other registers are provided
The document contains references to the Tax Code of Ukraine and regulates issues related to taxation of excisable goods.
