Alcohol declaration. Basic Provisions

In 2012, a document was adopted that defines new rules for reporting alcohol. The retail alcohol declaration clarified the form, timing, control of the receiving bodies.

Introduction

When the new document was adopted, the previous act of 2005 lost its force. Previously, the alcohol declaration was an obligation of those organizations that bought, produced, stored and were engaged in wholesale distribution of alcohol-containing goods. With the adoption of a new document, retailers, entrepreneurs including beer merchants , beer drinkers joined them. Declarants were also companies engaged in the transportation of ethyl alcohol and alcohol-containing bulk products with an alcohol content of more than 25% of the total volume of the goods transported.

Term of granting

As indicated in clause 15 of the new regulation, the reporting is made no later than the tenth day of the month following the reporting period for 1, 2, 3 quarters and not later than the twentieth of the fourth quarter.

In other words, the documents are submitted no later than April 10, July, October and January 20. At the same time, for those to whom the alcohol declaration was imputed for the first time, special terms are established.

New reporting forms

With the adoption of the new document, the number of options for how to pass the declaration has also increased. So, there are now five new types: 2 of them for carriers, 1 for retailers (except for beer merchants), 1 for companies using production capacity for alcohol-containing products, 1 for those who sell beer and beer drinks at retail. All these forms are given in the provisions to the new rules. A new alcohol declaration can be submitted in paper or electronic form. Electronic reporting is sent over the Internet. A special electronic signature of the document is used. A paper alcohol declaration can be provided by a trusted person or sent by mail with a listing of the investment. In the latter case, the date of filing will be the day of dispatch. When the representative submits a report to the monitoring body, his documents confirming his identity and the right to representation are checked, and then a note is made about the adoption of the declaration. The new rules regulate cases in which reporting is performed in one form or another. In what form to submit the declaration, will depend on the category of the controlling organization and the declarant itself.

Rules for Retailers

This category of declarers submits reports to two controlling structures. As the first instance, the executive body is the place of registration of an entrepreneur or a trading organization. Due to the fact that the new rules do not specify in which form the documents will be accepted, the form will depend on the technical equipment of the instance. Rosalkogolregulirovanie acts as the second structure. In this instance the alcohol declaration is submitted only in electronic form.