Sugar Sweetened Drinks Tax Regulations 2018 (S.I. No. 139 of 2018).

[摘要] These Regulations require a supplier, registered in accordance with section 38(1) of the Finance Act 2017 to make a return and pay the tax due, by electronic means for each accounting period, including accounting periods where supplies of sugar-sweetened drinks are not made by that supplier. The Regulations also provide for the registration as a Sugar-Sweetened Drinks Supplier or a Sugar-Sweetened Drinks Exporter with the Revenue Commissioners. Every supplier or exporter shall, for tax purposes,

[发布日期] 2018-01-01

[学科分类] 食品科学和技术

[关键词] Food quality control/food safety;Nutrition;Beverages;Sugar;Tax/levy