Customs takes control of excise next year.
The excise accounts for 13.5 billion denars of the budget revenues and therefore it is necessary to manage this tax properly. The amount of excise differs considerably across the EU member states, but the system of managing excise at the moment is very similar to that applied in Macedonia.
As of next year, the Customs Administration is going to take over the management of the excise from the Public Revenue Office. The Customs has thus far been in charge of collecting only export-import excise and once it takes on its new responsibilities, it will become in charge of the management of the excise in the home market, that is to say, the control of production and trade in excise goods as well.
The excise accounts for 13.5 billion denars of the budget revenues and therefore it is necessary to manage this tax properly. As preparation for the coming takeover, the working group set up at the Ministry of Finance has already drafted modifications to the excise law, the law on Public Revenue Office, the law on Customs Administration, and the tax procedure law.
The basic functions that the Customs Administration is going to take over include issuance of excise licenses, issuance of excise approvals for non-excise use of excise goods (alcohol for pharmacies and hospitals, medicines, cosmetic products, etc), issuance of banderols, etc. The excise license authorizes companies to keep at their storages excise goods without having to pay excise. Around 100 excises, mostly for alcohol, have so far been issued. The excise license has no expiration date and is being suspended in case of violation. The excise approvals are issued when excise goods are used in hospitals, pharmacies, pharmaceutical and cosmetics industries, etc. Around 250 entities hold excise approvals.
The Customs Administration is going to take over the management (issuance) of banderols, too. The companies will have to announce the quantities of required banderols a month earlier and upon having their request granted they will undertake to pay excise. The Customs Administration is also going to control the excise activities of excise payers. The law on excise is one of the few (or the only one), which identifies offences not included in the Criminal Code.
All EU member states charge excise on alcohol beverages, products of tobacco and energy products (fossil fuels and electricity). The excise revenues belong completely to the member states. The European Union has defined minimum rates or amounts of excise for these types of product, and the member states may define rates or sums higher than those. The amount of excise differs considerably across the EU member states, but the system of managing excise at the moment is very similar to that applied in Macedonia.
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|Publication:||Macedonian Business Monthly|
|Date:||Jul 1, 2009|
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