Since June of this year, the procedure for administration and payment of excise tax on the retail sale of tobacco products has changed.
Local budgets receive this tax depending on the volume of sales of the specified products in the respective territories (by analogy with the excise tax on fuel). Producers and importers of tobacco products act as payers. The cost of sold tobacco products and the share of excise tax deductions to local budgets is determined monthly by the State Tax Service of Ukraine for all territorial communities of Ukraine.
As of November 1, the local budgets of the Lviv Oblast received UAH 248 million of the specified excise tax, of which UAH 175 million went to the budget of the Lviv Territorial Community. Another 6 communities received more than UAH 3 million in tax: Chervonogradska, Stryiska, Drogobytska, Yavorivska, Sokilnytska, Shegynivska.
The finance department of the Lviv Regional Government emphasizes that in order to ensure maximum revenues for the excise tax budgets from tobacco products, the illegal sale of these products, as well as the illegal sale of alcoholic beverages, should be opposed on the ground, because the amount of excise tax on them directly depends on the “transparency” of sales.