The main parameter of licensing wholesale trade in the field of tobacco products is considered strict compliance with tax laws along with sanitary and technological standards. At the same time, wholesale trade in tobacco products is considered to be its supply to legal entities, and, in addition, to individual entrepreneurs on the basis of legislative observation requirements. In the following article we will find out if a license to sell tobacco products is required.
Tobacco trade: how to get a license?
The issuance of a license for the production of cigarette products and their wholesale is carried out by the Ministry of Taxes and Dues. To obtain such permission, the following package of documents must be submitted to the licensing authority:
- An application for a license, which requires the name of the legal entity. For example, the information of an identity document, the address of the place of business, along with the bank account details, settlement accounts, and, moreover, the period during which the relevant products will be produced. How much does a license to sell tobacco products cost many. We will talk about this later.
- A copy of the constituent type documentation with all the additions. Thus, a certificate of state registration of the applicant as a legal entity with the presentation of the originals in cases where the documents are not certified by a notary will be required. These papers are required for a license to sell the liquid that is needed for electronic cigarettes.
- All copies of payment orders, and, in addition, a bank statement confirming payment of the service for considering applications for the required issuance of a license.
- A certificate received from the territorial tax authorities confirming the registration of a person with a taxpayer number. In addition, documentation is required to confirm the absence of any tax arrears and other payments that are binding. Not everyone knows how to get a license to sell tobacco products.
- Copies of papers confirming the right to use and own land and buildings that are planned to be used to carry out the corresponding type of activity.
- A copy of the letter from the State Committee on Statistics, which is being drawn up for the purpose of entering a citizen who needs a license into the unified state register of institutions.
- Bandwidth Information.
- The conclusion of the authorized bodies, which will confirm the proper compliance of the warehouse facilities of the organization of the applicant with sanitary, as well as fire regulations. In addition, the premises must comply with the requirements of technical requirements.
Important notes
All documents that are submitted to the state body to obtain a license to sell tobacco products must be accepted according to the inventory, a copy of which is handed to the applicant with a note on the date of receipt of the package of papers.
So is a cigarette license required? Yes, it is required. It shall be issued no later than three days from the date of submission of all documentation confirming the payment of the fee. In the event that the required amount is not paid within three months, the authorized body will have the right to revoke the license.An appropriate permit is issued, usually for a period of three years. For the sale of cigarette products without a license, a fine is imposed. Find out how much a cigarette license costs.
This paper is subject to registration in the register of licenses. Its validity period can be extended at the request of the licensee. Permission forms serve as strict reporting documents, for this reason they have a degree of security similar to the level of valuable assets, therefore they reflect the accounting series and number.
Refusal to license wholesale of cigarettes
When answering the question of whether a license for the sale of tobacco products is required, it is important to emphasize that there are some restrictions in the framework of its receipt. Thus, the reason not to issue a license to trade this type of goods is:
- Distorted and false information in the documentation.
- A negative result against the background of studies that established a complete or partial non-compliance of a person with the requirements in the field of the activity in question.
Receive Notification
Notification of the fact of refusal to issue a license is given to a person within three days after a negative decision is made. In this case, all reasons must be indicated. In the event that a person is not satisfied with the decision, then he has the right to appeal it in the manner established by Russian law.
Suspension of a cigarette trade license
Licensing authorities have the authority to suspend a license. This happens, as a rule, in the following cases:
- State regulatory authorities have identified violations of the necessary requirements. In this case, we are talking about violations that can cause harm to the health of citizens, and in addition, the security of the entire state and the country's defense.
- Failure to carry out licensed activities for one year from the date of issuance of the relevant document, which allows this activity.
- Failure by the licensee to comply with all necessary mandatory requirements, and in addition, various orders from supervisory authorities to eliminate identified violations.
The time for which the permit may be terminated may not exceed six months. In the event that the circumstances that led to the suspension of the license are completely eliminated, then it can be renewed. The cost of a license to sell tobacco products is quite high.
Cost
Since January this year, the rate has been increased for absolutely all types of tobacco, namely for chewing, smoking and pipe, up to two and a half thousand rubles. In the next 2018, the price will increase to two thousand seven hundred rubles. And in 2019, the price of a license to sell tobacco products will rise to three thousand rubles. The list of excisable goods also includes electronic cigarettes.
Tobacco trade: license revocation
On top of that, a license to sell tobacco products may be revoked by court order. Along with filing an application with the court about this process, the controlling authorities have the right to suspend the work of the document for a period until the decision is announced or until it actually takes effect. As practice shows, often the basis for such a cancellation of the paper are the following factors:
- Detection of distorted and falsified information in documents submitted in order to obtain a license.
- Repeated and gross fact of violation by a person of licensing requirements.
- The illegal nature of obtaining a license to trade in tobacco.
The licensing authority, strictly within its powers, must take the following measures:
- Check for proper compliance by licensees with all necessary requirements.
- Carry out a request for the necessary explanations on issues arising during the execution of inspections, including a declaration on the volumes of purchased and sold products.In addition, special stamp application reports are required.
- Drawing up protocols with fixing the established violations identified by the results of inspections.
- The issuance of instructions that will oblige licensees to eliminate any established violations. Plus, a timeline for their elimination is required.
- Issuing warnings to violators.
- Implementation of other actions provided for by domestic law.
People often ask if they need a license to sell tobacco products. Of course, because her absence threatens with penalties.
Fines for the sale of tobacco products without a license
In our country, the sale of tobacco products without a license is prohibited. Those who sell cigarettes without obtaining a license, are waiting for various options for fines and government measures, namely:
- Penalties in the amount of three hundred to eight hundred thousand rubles.
- Forced social work for up to five years.
- Penalty on the salary of the offender over the past few years.
- One-time collection of funds in the amount of one million rubles.
- Probable imprisonment for up to six years.
Finally
Thus, tobacco business is a very profitable type of business. But it must be borne in mind that this type of product requires mandatory labeling, and, in addition, obtaining a license for its sale and distribution. Otherwise, significant fines await all offenders, and imprisonment is not excluded.