In 2012, a document was adopted defining new rules for reporting alcohol products. The retail alcohol declaration has clarified the form, timing, and regulatory authorities of the host authorities.
Introduction
When adopting a new document, the previous act of 2005 lost force. Previously, the alcohol declaration was an obligation of those organizations that purchased, produced, stored and wholesaled alcohol-containing goods. With the adoption of the new document, retailers, including entrepreneurs selling beer and beer drinks, joined them. Companies that transport ethyl alcohol and alcohol-containing bulk products with an alcohol content of more than 25% of the total volume of transported goods also became declarants.
Deadline
As indicated in paragraph 15 of the new regulation, reporting is completed no later than the tenth day of the month following the reporting period for the 1st, 2nd, 3rd quarters and no later than the 20th day of the 4th quarter.
In other words, documents are submitted no later than April 10, July, October and January 20. At the same time, for those for whom the alcohol declaration is imputed for the first time, special terms are set.
New reporting forms
With the adoption of the new document, the number of options for how to submit a declaration has increased. So, there are now five new types: 2 of them - for carriers, 1 - for retailers (except for those selling beer), 1 - for companies using production facilities in the manufacture of alcohol-containing products, 1 - for those selling beer and beer drinks at retail. All these forms are given in the provisions of the new rules. A new alcohol declaration may be submitted in paper or electronic form. Electronic reporting is sent over the Internet. In this case, a special electronic signature of the document is used. A paper alcohol declaration can be provided by a trustee or sent by mail with the preparation of an inventory of the attachment. In the latter case, the filing date will be the day of dispatch. When a representative submits a report, the employees of the controlling body verify his documents confirming his identity and the right to representation, and then a note is made on the acceptance of the declaration.
New rules regulate cases in which reporting is carried out in one form or another. The form in which to submit the declaration will depend on the category of the controlling organization and the declarant itself.
Rules for Retailers
This category of declarants submits reports to two controlling structures. The executive body at the place of registration of the entrepreneur or trading organization acts as the first instance. Due to the fact that the new rules do not indicate in what form the documents will be accepted, the form will depend on the technical equipment of the authority. Rosalkogolregulirovanie acts as the second structure. The alcohol declaration is filed with this authority only in electronic form.