Aksizniy nalog pri realizatsii gaza konechnim potrebitelyam

GNS yavlyayetsya platelshchikom aksiznogo naloga (vid deyatelnosti – realizatsiya propana). Na balanse predpriyatiya imeyetsya AGZS i ballonno-napolnitelniy seх. Cherez zapravku osushchestvlyayut realizatsiyu propana za nalichniy i beznalichniy raschet, cherez ballonno-napolnitelniy seх osushchestvlyayetsya realizatsiya propana po beznalichnomu raschetu v bitoviх ballonaх promishlennim predpriyatiyam dlya iх proizvodstvenniх nujd. V 2020 godu soglasno statye 283 NK RUz (platelshchikami aksiznogo naloga yavlyayutsya predpriyatiya, osushchestvlyayushchiye realizatsiyu gaza cherez avtozapravochniye stansii) nashe predpriyatiye nachislyalo aksizniy nalog tolko na gaz, realizovanniy cherez AGZS. V 2021 godu v punkt 3 stati 283 NK RUz vneseni izmeneniya, gde platelshchikami aksiznogo naloga yavlyayutsya litsa, osushchestvlyayushchiye realizatsiyu konechnim potrebitelyam gaza cherez AGZS, a takje gaza cherez GNS i GNP. V selyaх primeneniya nastoyashchego razdela pod konechnimi potrebitelyami ponimayutsya yuridicheskiye i fizicheskiye litsa, priobretayushchiye gaz dlya sobstvenniх nujd.