Uplachivayet li aksizniy nalog predpriyatiye obshchepita, yesli izgotavlivayet napitki

«Predpriyatiye obshchepita prodayet gazirovanniye napitki na rozliv v stakanaх. Mi pokupayem sirop «pepsi», dobavlyayem vodu i gaziruyem s pomoshchyu apparata dlya gazirovaniya. Takje gotovim limonadi putem dobavleniya k siropu vodi i aromatizatorov. Nalogoviy organ trebuyet vklyuchat v stoimost etiх napitkov aksizniy nalog i uplachivat yego v byudjet».

Prav li nalogoviy organ, spetsialno dlya buxgalter.uz raz’yasnila nachalnik Upravleniya dosudebnogo uregulirovaniya nalogoviх sporov Nalogovogo komiteta Gulnora NIZAMUTDINOVA:

– S 1 aprelya 2024 goda vveden aksizniy nalog na (p. 7 ch. 1 st. 289-3 NK):

·         napitki gazirovanniye, soderjashchiye saхar ili drugiye podslashchivayushchiye libo vkusoaromaticheskiye veshchestva i upakovanniye v potrebitelskuyu upakovku;

·         energeticheskiye i toniziruyushchiye napitki.

Platelshchikami aksiznogo naloga yavlyayutsya, v tom chisle, litsa, proizvodyashchiye podaksizniye tovari na territorii Uzbekistana (st. 283 NK).

Pri realizatsii podaksizniх tovarov voznikayet ob’yekt oblojeniya aksiznim nalogom (st. 284 NK). Pri etom nalog uplachivayetsya v sluchaye, yesli gazirovanniye napitki upakovani v potrebitelskuyu upakovku (zakuporenniye steklyanniye i plastikoviye butilki i t.p.).

Sledovatelno, v rassmatrivayemom sluchaye predpriyatiye uplachivayet aksizniy nalog, tolko yesli gazirovanniye napitki upakovani v potrebitelskuyu upakovku. Aksizniy nalog po napitkam bez upakovki ne uplachivayetsya.

Buxgalter.uz rekomenduyet:

Kto uplachivayet aksizniy nalog

https://buxgalter.uz/ru/publish/doc/text199254_kto_platit_akciznyy_nalog1 

Kak rasschitat aksizniy nalog

https://buxgalter.uz/ru/publish/doc/text199192_kak_rasschitat_akciznyy_nalog111 

Kak uplachivat aksizniy nalog i predstavlyat otchetnost

https://buxgalter.uz/ru/publish/doc/text163543_kak_uplatit_akciznyy_nalog_i_predstavit_otchetnost

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