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On February 27 of this year, the new Cabinet of Ministers entered into force Excise Duty Provisionsprovided that the general guarantee can not be discounted if the company has a tax debt, recalls the SRS.
At the same time, the amendments clarify the specific conditions for the use of the general excise duty guarantee for participants in the Gold and Silver Enhanced Cooperation Program.
The SRS will also have the right not to issue or re-register a general safety certificate if the general warranty has not been submitted, as well as to suspend operation of the general safety certificate up to 90 days if the comprehensive guarantee submitted is exceeded in cases of application of the applied reduction of the general warranty.
It has already been mentioned that the SRS may not apply the general guarantee discount if the company has a tax debt, if there is no valid license for two years or if the person does not work not with excise goods for nine months.
With regard to the policy of guarantee or insurance of responsibility, it is supposed that its duration of validity, up to 12 months, is calculated from the moment of its entry into force and not from its emission.
Finally, the BSS is now permitted to use the deposited security in the same way as it applies to liability insurance policies and guarantees of credit institutions to cover potential debt under the excise tax.
Entrepreneurs whose business is related to the production or trade of excise products or who intend to focus on such a business have the opportunity to become familiar with the SRS website.
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