680.114 order relating to the missing maximum quantities of distilled spirits that can be exempt from tax in the tax warehouses and warehouses under seal (the missing quantities of alcohol Ordinance) of 10 June 1997 (status on 20 July 1999) the federal Department of finance, view of art. 33, al. 4, the order of 12 May 1999 on alcohol Act and the Act on domestic distilleries, stop: art. 1 missing amounts in the tax warehouses and warehouses sealed the missing maximum quantities of distilled spirits that can be exempt from tax in the tax warehouses and warehouses under seal are laid down in the annex to this order.
Art. 2 ways to count the tax warehouse operator can choose between a detailed statement and a flat-rate count.
If the operator chooses the detailed count, he must prove the missing quantities by accounting documents.
The countdown mode can be changed at the beginning of fiscal year of distillation. The change must be reported prior to the Liquor Board in writing.
Art. 2aExceptions no missing amount can be claimed on the distilled beverages that are purchased or stored packaged in containers for retail sales.
Introduced by chapter I of the O of the FDF on 8 June 1999 (RO 1999 1810).
Art. 3 exceeded the maximum quantities if it is foreseeable that the maximum quantities laid down in the annex will be regularly exceeded due to special modes of storage or production methods, the Liquor Control Board can agree to different tolerances with the warehouse operator. Shall apply to that effect prior to the LCBO.
The al. 1 is not applicable in the case of flat-rate count.
Art. 4procedure the operator of the warehouse must account for the missing quantities consecutive storage as well as the flat missing quantities at the end of the year of distillation. He must write each month others missing amounts on the return for the tax.
Accounting corrections as well as any possible retroactive charges are made after the closing of the year of distillation in the regular review of the company.
The missing quantities must be calculated separately by tax rate.
New content according to chapter I of the O of the FDF on 8 June 1999 (RO 1999 1810).
Art. 5 entry into force this order comes into force on July 10, 1997.
Annex (art. 1) activities maximum quantities (in %)
Tax warehouse warehouse sealed detailed count flat 1.
Maceration without distillation (excluding distillery), filtering, reduction of the alcohol 1.0 content - based: alcohol implementation by activity and by sort corresponding to the proof of manufacture 2.
Packaging in containers that can hold up to 5 litres 0,5 - Base: quantity released for containers for evidence of manufacturing 3.
Storage in various containers 1.0-1.0 basis: average annual stock average annual stock is calculated on the basis of the records of spirits as follows: opening stock + closing stock: 22 4.
(Valid for 1 to 3 activities) standard deduction - 1,5 - Base: annual flow of spirits (outputs) 5.
Followed by maceration of one distillation, other redistillations (in distillery) 3.0 3.0 - Base: amount of alcohol implementation by activity and by sort corresponding to the authorization of distilling 6.
Storage in casks wooden 5.0 5.0 5.0 basis: average annual stock average annual stock is calculated on the basis of the records of spirits as follows: beginning inventory + ending inventory: 2 new content according to chapter II of the O of the FDF on 8 June 1999 (RO 1999 1810).
11 State. July 2006