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Standardization of the Rates of the Specific Tax on Alcoholic Beverages

On June 4, 2014, the Minister of Finance announced that the rates of the specific tax on alcoholic beverages would be standardized as of 6 a.m. on August 1, 2014. As a result, the rates applicable to alcoholic beverages sold for home consumption (for example, at a grocery or convenience store) will increase, while the rates applicable to alcoholic beverages sold for consumption on the premises (for example, in a restaurant or bar) will decrease.

Businesses selling alcoholic beverages on which the specific tax was (or should have been) collected in advance must take inventory of all the alcoholic beverages they have in stock at 6 a.m. on August 1, 2014.

Alcoholic beverages sold for home consumption

Businesses that are required to take inventory and that sell alcoholic beverages for home consumption must, no later than August 29, 2014, file form VDZ-505-V, Alcoholic Beverage Inventory, and pay an amount equal to the difference between the specific tax applicable at the new rate and that applicable at the rate in effect before 6 a.m. on August 1, 2014.

Alcoholic beverages sold for consumption on the premises

Businesses that are required to take inventory and that sell alcoholic beverages for consumption on the premises must file form VDZ-505-V no later than October 31, 2014, if they are claiming a refund.

Note

Any business that files form VDZ-505-V after October 31, 2014, will not be entitled to a refund.

For more information, click Standardization of the Rates of the Specific Tax on Alcoholic Beverages.

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