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A wine production winery has requested clarification regarding its obligations under the Excise Duty on Wine and Fermented Beverages when working on behalf of a third party. The DGT clarifies that the manufacturer is responsible for accounting, filing Form 553, and filing Form 521 if vinification waste is supplied.
This ruling clarifies the tax compliance and reporting responsibilities for manufacturers operating under third-party arrangements, specifically regarding excise duty forms and waste management.
The tax team reviews your specific situation.
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