PECULIARITIES OF LEGAL STATUS OF TAXPAYERS OF THE EXCISE TAX WHO PERFORM TRANSACTIONS WITH TOLLING RAW MATERIALS

Abstract

The article is devoted to an in-depth scientific and theoretical research of peculiarities of legal status of the payer of the excise tax, which performs the outsourcing. Carried out a detailed scientific analysis of the regulatory provisions of current laws governing and defining features of the legal status of payers of excise tax, including those that perform operations with tolling raw materials. In the process of research, that as of today in Ukraine there is a simplified procedure for determining the taxpayer on operations with tolling raw materials, it is the only manufacturer of excisable goods (products) on the customs territory of Ukraine. The author has clarified that tax to the manufacturer of excisable goods is paid by customers on whose behalf excise goods are produced. Payer are one of the main elements of the legal framework the excise tax, which in the period of formation of the system of indirect taxation in Ukraine has undergone significant changes and various modifications. Therefore importance is the need for implementation of complex scientific and theoretical research of the peculiarities of the legal status of the payer of the excise tax, which performs operations with tolling raw materials, by conducting a detailed analysis of the regulatory provisions of all legislation adopted since the Declaration of independence of the Ukrainian state, which was aimed at legal regulation of the procedure for levying excise duty. That's why, the actual, in the existing mechanism for tax-legal regulation remains the research question and indicate the peculiarities of the legal status of payers of excise tax that carry out operations with goods made on Commission. It should be noted that changes to the Tax code of Ukraine of 28.12.2014 significant changes were made to the regulation of procedure of registration of payers of excise tax. They consisted in the addition above about the need of registration as payers of excise tax are entities – business entities retailers that carry the implementation of excisable goods. Such payers of excise tax are registered with regulatory authorities at the location of the point of sale of the goods no later than the deadline for submission of the Declaration of excise tax for the month in which business operates. Relative to all other payers of the excise tax, they are registered not later than the deadline for submission of the Declaration of excise tax for the month in which economic activity is initiated by regulatory authorities at the location of legal entities, place of residence of physical persons-entrepreneurs.