Organizations and individuals become taxpayers in the event that they make transactions that are subject to excise tax. These are, in particular, United States organizations, as well as foreign legal entities, international organizations established in the United States territory. Taxpayers for excisable goods produced in the United States territory are also foreign organizations that do not have the status of a legal entity, simple partnerships, and also individual entrepreneurs.
Are taxpayers and persons recognized as such in connection with the movement of goods across the customs border.
But in the definition of a taxpayer in the case when the production activity is carried out under a simple partnership agreement (a joint activity agreement), there are certain features. Taxpayers - participants in this agreement are jointly and severally liable for the fulfillment of the obligation to pay excise. At the same time, the US Tax Code establishes that the person performing duties on calculating and paying the entire amount of the excise tax is a person who conducts the affairs of a simple partnership or a joint activity agreement. In the same case, if the conduct of the affairs of a simple partnership or a joint activity agreement is carried out jointly by all the participants, they must independently determine the participant in charge of calculating and paying the entire amount of the excise. The specified person has all the rights and performs the duties of the taxpayer provided by the US Tax Code.
In order to determine the tax base and the amount of excise duty due, it is important to clearly identify what is the object of taxation.
The law recognizes the object of taxation by excise in the first place operations for the sale on the United States territory of taxpayers of excisable goods produced by them, as well as transactions for the sale of pledged items and the transfer of goods under an agreement on granting compensation or innovation.
In addition, the object of excise taxation is the transfer of ownership of excisable goods by one person to another person on a paid or unpaid basis and using them for a natural labor payment.
Sale by organizations of goods confiscated or orphaned excisable goods transferred by them on the basis of verdicts, decisions of courts or other authorized state bodies, as well as excisable goods, which were rejected in favor of the state, are also subject to excise tax. The only exceptions are those cases when these goods are sold for industrial processing or destruction.
The object of taxation is also the transfer on the United States territory of organizations made by them from the customer's raw materials of excisable goods to the owner of the raw materials or to other persons. At the same time, the receipt of the data of excisable goods in the ownership on account of payment of services for the production of these goods from give-and-take raw materials or materials is also subject to excise taxation.
The transfer of manufactured excisable goods for processing on a give-and-take basis is also subject to excise taxes.
The transfer in the structure of the organization of excisable goods produced (excluding straight-run gasoline and denatured ethyl alcohol) is subject to taxation for the further production of non-excisable goods, as well as those produced by individuals in the United States territory for excisable goods for own use.
The object of excise taxation is the transfer on the United States territory by persons of excisable goods produced by them to the authorized or share capital of organizations, mutual funds of cooperatives, as well as as a contribution under a simple partnership agreement or under a joint activity agreement. The object of taxation excise was also the receipt of straight-run gasoline by an organization that has a certificate for processing straight-run gasoline.
The import of excisable goods into the US customs territory, as already noted, is also an object of taxation.
In addition, it should be borne in mind that to the production of goods, the tax legislation equates the bottling of alcohol products, as well as any kinds of mixing of goods in places of their storage and sale (with the exception of catering organizations), as a result of which excisable goods are obtained. In this case it should be noted that this provision is valid only if the excise rates on the product received are set higher than for the goods used as raw materials and materials for bottling.
The transfer of one structural subdivision that is not an independent tax payer to another same structural subdivision of the produced ethyl or brandy alcohol for further production of alcoholic or alcohol-containing excisable products (excluding perfumery-cosmetic products or household chemical products in metallic aerosol containers) is also subject to taxation. .At the same time, United States tax legislation established a fairly broad list of transactions that are not subject to taxation and therefore exempt from taxation.
In particular, operations on the transfer of excisable goods by one structural subdivision of an organization that is not an independent taxpayer for the production or sale of other excisable goods to another same structural subdivision of this organization are not subject to taxation.
It is not subject to excise tax and the sale of excisable goods for export. At the same time, exemption from taxation of these operations has certain peculiarities. An indispensable condition for exemption from payment of excise tax is the submission by the taxpayer to the tax authority of the bank's guarantee or bank guarantee. Such a guarantee or guarantee should provide for the bank's obligation to pay the amount of the excise tax and the corresponding penalties in cases when the taxpayer does not submit documents confirming the export of excisable goods and failure to pay them the relevant amounts of excise and penalties in connection with this. If there is no such guarantee or guarantee, the taxpayer must pay a tax that is refundable after the taxpayer submits documents confirming the export.
When excise tax is paid due to the absence of these documents, the excise tax paid is to be reimbursed to the taxpayer after submission to the tax authorities of documents confirming the export of excisable goods. A taxpayer has the right to be exempted from taxation of the above operations only when maintaining and maintaining a separate accounting for the production, transfer and sale of such excisable goods.
Imported to the United States customs territory of excisable goods, which have been refused in favor of the state and which are subject to conversion to state or municipal property, are not subject to taxation.
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