Essence of the Act:
The Resolution approves the procedure for determining the maximum productivity of equipment for the production of ethyl alcohol and bioethanol. The document establishes a mechanism for calculating the maximum volume of alcohol that can be produced per day on specific equipment. This is an important by-law for implementing changes to the Tax Code regarding excise tax on alcohol.
Structure and Main Provisions:
– Defined the concept of “maximum equipment productivity” as the maximum volume of alcohol in liters of 100% alcohol per day
– Calculation is conducted by a specially authorized state institution
– Indicators of all production units are considered: thermofermentative processing, fermentation, rectification, distillation
– The maximum is considered the lowest calculated productivity among all units
– Manufacturer’s application review period is 20 days
– Calculation results are submitted to the State Tax Service
Key Provisions for Application:
1. The manufacturer submits an application and information about production technical parameters
2. Calculation takes into account design productivity, wear/modernization, technical characteristics, actual productivity, raw material type, and alcohol grade
3. Recalculation is required when equipment productivity changes
4. Provision for submitting documents in both paper and electronic forms
