Here you can find information on rock salt, wicker coffins and prosolution pills, as well as combine harvester and bulk olive oil.


Tax Code Of The Russian Federation

PART TWO NO. 117-FZ OF AUGUST 5, 2000
(with the Amendments and Additions of March 30, July 9, 1999, January 2, 2000, December 29, 2000, May 30, August 6, 7, 8, November
27, 29, December 28, 29, 30, 31, 2001, May 29, July 24, 25, December
24, 27, 31, 2002, May 6, 22, 28, June 6, 23, 30, July 7, November 11, December 8, 23, 2003)
Adopted by the State Duma on July 19, 2000
Approved by the Federation Council on July 26, 2000

Part II
Section 8
Chapter 21
Value-Added Tax
Chapter 22
Excise Taxes
Chapter 23
Personal Income Tax
Chapter 24
Uniform Social Tax (the Contribution)
Chapter 25
Tax on Organisations' Profit
Chapter 25.1
Fees for the Use of Fauna Objects and for the Use of AquaticBiological Resource Objects
Chapter 26
The Mineral Resource Recovery Tax

Chapter 22. Excise Taxes


Article 179. Taxpayers


 1. The following shall be defined as taxpayers of the excise tax (further in the present Chapter referred to as - the "taxpayers"):
  1)  organizations;
  2)  individual businessmen;
  3)  persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation shall be defined according to the customs code of the Russian Federation.
 2. Organizations and other persons named in the present Article shall be defined as taxpayers if they perform operations taxable under the present Chapter.

Article 179.1. Certificates of Registration of a Person Concluding Transactions in Petroleum Products


 1. Certificates of registration of a person accomplishing transaction in petroleum products (hereinafter referred to as "certificates") shall be issued to the organisations and individual entrepreneurs pursuing the following types of activity:
  -  the production of petroleum products: a production certificate;
  -  the wholesale of petroleum products: a wholesale certificate;
  -  the wholesale-retail sale of petroleum products: a wholesaleretail certificate;
  -  the retail sale of petroleum products: a retail certificate.
 Where an organisation and an individual entrepreneur accomplish the transactions of wholesale or wholesale-retail sale of petroleum products they have produced from their own raw materials (n particular, from excisable petroleum products) or they have received as offsetting payment for the services of production of petroleum products from client's raw materials and materials (depending on the type of activity being pursued)a wholesale certificate or a wholesaleretail sale certificate shall be issued to the said person. In this case no production certificate shall be issued to organisations and individual entrepreneurs.
 2. The following shall be indicated in the certificate:
  -  the name of the tax body that issued the certificate;
  -  the full and brief name of the organisation (the full name of the individual entrepreneur), the location of the organisation (the residential address of the individual entrepreneur) and the address (the place of actual business) where the organisation (the individual entrepreneur) pursues the types of activity specified in Item 1 of the present article;
  -  the taxpayer identification number (INN);
  -  the type of activity and the grade (item numbers) of the petroleum products;
  -  the details of the documents confirming the right of ownership (the right of economic jurisdiction and/or operative management) to the production facilities, as well as the location of the said facilities;
  -  the details of the documents confirming the right of ownership (the right of economic jurisdiction and/or operative management) to the petroleum product storage facilities, as well as the location of the said facilities;
  -  the location and quantity of stationary fuel-dispensers, the details of the documents confirming the right of ownership (the right of economic jurisdiction and/or operative management) to the stationary fuel-dispensers;
  -  the details of the contract for the provision of the services of oil, gas condensate, casing-head gas, natural gas, combustible shale, coal processing, as well as processing of other raw materials and the products of such processing with the organisation responsible for the processing (if there is such a contract);
  -  the effective term of the certificate (up to one year);
  -  the terms and conditions for the pursuance of the said types of activity;
  -  the registration number of the certificate and its date of issue.
 3. The procedure for issuing the certificate shall be determined by the Ministry of Taxation of the Russian Federation.
 4. Certificates shall be issued to organisations and individual entrepreneurs, given the observance of the following requirements:
  1)  the production certificate: if the organisation or the individual entrepreneur (the organisation in which the organisation being the applicant has over 50 per cent of the authorised (contributed) capital (fund) of the limited liability company or voting shares of the joint-stock company) owns (possesses by the right of economic jurisdiction and/or operative management) petroleum product production, storage and distribution facilities;
  2)  the wholesale certificate (except as otherwise established by the present item): if the organisation or the individual entrepreneur (the organisation in which the organisation being the applicant has over 50 per cent of the authorised (contributed) capital (fund) of the limited liability company or the voting shares of the joint-stock company) owns (possesses by the right of economic jurisdiction and/or operative management) petroleum product storage and distribution facilities and/or if there is a contract for the provision of the services of processing the following as being owned by this taxpayer: crude oil, gas condensate, casing head gas, natural gas, combustible shales, coal and other raw materials as well as the products of processing thereof and/or if there is a contract for rent of state-owned facilities (for the joint-stock companies having the state's stake of at least 50 percent in their authorised capital);
  3)  the wholesale-retail sale certificate (except as otherwise established by the present item):
 if the organisation or the individual entrepreneur (the organisation in which the organisation being the applicant has over 50 per cent of the authorised (contributed) capital (fund) of the limited liability company or the voting shares of the joint-stock company) owns (possesses by the right of economic jurisdiction and/or operative management) petroleum product storage and distribution facilities and stationary fuel-dispensers and/or if there is a contract for rent state-owned facilities (for the joint-stock companies having the state's stake of at least 50 per cent in their authorised capital);
  4)  the retail sale certificate: if the organisation or the individual entrepreneur (the organisation in which the organisation being the applicant has over 50 per cent of the authorised (contributed) capital (fund) of the limited liability company or the voting shares of the joint-stock company) owns facilities for petroleum product (except for motor oils for diesel and/or carburettor (injection) engines) storage and distribution from stationary fueldispensers and/or facilities (premises) for storage and sale of motor oils.
 The tax body shall issue a certificate (notify the applicant of a refusal to issue a certificate) within 30 days after the filing of a certificate application and copies of the documents required under the present article by a taxpayer. The notice shall be forwarded to the taxpayer in writing as containing an indication of the reasons for the refusal. For the purpose of obtaining the certificate the taxpayer (except as otherwise established by the present article) shall file a certificate application with a tax body together with information on the fact that the taxpayer has the facilities required to pursue the type of activity declared as well as copies of the documents confirming the taxpayer's right of ownership to the said facilities (copies of the documents confirming the right of economic jurisdiction and/or operative management to the property assigned to the taxpayer).
 For the purpose of obtaining a wholesale certificate an organisation or an individual entrepreneur being the owner of crude oil, gas condensate, casing head gas, natural gas, combustible shales, coal and other raw materials and also the products of processing thereof may file the following with the tax body instead of the documents confirming the right of ownership (the right of economic jurisdiction and/or operative management) to petroleum product storage and distribution facilities: an attested copy of a contract for the provision of the services of processing of gas, gas condensate, casing head gas, natural gas, combustible shales, coal and other raw materials and also the products of processing thereof as bearing an annotation by the tax body at the location of the organisation which processes oil, gas condensate, casing head gas, natural gas, combustible shales, coal and other raw materials and also the products of processing thereof. The annotation shall be entered when a copy of the contract for the provision of the services of processing of oil, gas condensate, casing head gas, natural gas, combustible shales, coal and other raw materials and also the products of processing thereof is filed with the tax body at the location of this organisation.
 The certificates envisaged by the present article shall be also issued to an organisation or an individual entrepreneur that files an application for the issuance of a specific certificate, given the availability of the facilities required for the purposes of obtaining the certificates as being owned by the organisation in which the organisation or the individual entrepreneur which has filed the certificate application has over 50 per cent of the authorised (contributed) capital (fund) of the limited liabilities company or the voting shares of the joint-stock company. In this case the organisation or the individual entrepreneur which has filed the certificate application shall file documents with the tax body to confirm the organisation's rights to possess, use and dispose of the said property and the documents confirming the possession of the aforesaid stake (the specified number of voting shares) in the authorised (contributed) capital (fund) of the organisation.
 5. The tax bodies shall suspend the certificate in the case of:
  -  the organisation's or the individual entrepreneur's defaulting on observing the provisions of applicable taxes and fees legislation in as much as excise calculation and payment are concerned;
  -  the default by the organisation or the individual entrepreneur being the buyer (consignee) of excisable petroleum products during three consecutive tax periods in presenting sheets of the invoices which are presented to tax bodies under Article 201 of the present Code. In this case suspension shall be imposed on the certificate held by the organisation or the individual entrepreneur being the buyer (consignee) of the excisable petroleum products;
  -  the use of technological equipment for petroleum product production, storage and sale which is not equipped with product volume meters and also equipped with inoperable meters and recorders, a breach in operation and operating conditions of the meters and recorders installed in the said technological equipment.
 In the case of suspension of the certificate the tax body shall set a term for eliminating the irregularities due to which the certificate has been suspended. The said term shall not exceed six months. If within the set term the irregularities have not been eliminated the certificate shall be annulled.
 The organisation or the individual entrepreneur holding a certificate shall notify in writing the tax body that has issued the certificate of the fact that it has eliminated the irregularities that caused suspension of the certificate. The tax body that has issued the certificate shall make a decision to resume the certificate and shall notify accordingly in writing the organisation or the individual entrepreneur holding the certificate within three business days after the completion of verification of elimination of the irregularities that caused suspension of the certificate and after the date of the decision to resume the certificate.
 The effective term of the certificate shall not be extended by the suspension period.
 The tax bodies shall annul the certificate if:
  -  an application to this effect is filed by the organisation or the individual entrepreneur;
  -  the organization or the individual entrepreneur transferred the certificate issued in the manner established under Item 3 of the present article to another person;
  -  the organisation's reconstruction has been completed where the reconstruction resulted in the organisation's losing its right of ownership to the facilities declared at the issuance of the certificate;
  -  the organisation's reconstruction in the form of separation or division has been completed;
  -  the name of the organisation (the family name, forenames of the individual entrepreneur) has been changed;
  -  the organisation's location (the individual entrepreneur's residential address) has been changed;
  -  the right of ownership to the whole set of facilities specified in the certificate has been terminated.
 6. In the certificate annulment cases specified in Item 5 of the present article and also in the case of loss of the certificate by an organisation or an individual entrepreneur the organisation or the individual entrepreneur shall be entitled to file an application for the issuance of a new certificate.
 7. The tax body that has issued the certificate shall notify the organisation or the individual entrepreneur of suspension or annulment of their certificate within three days after the adoption of the decision to this effect.

Article 180. Features of Execution of the Duties of Taxpayer Within the Framework of a Contract of Simple Partnership (Contract on Joint Activity)


 1. Organisations or individual entrepreneurs - parties to a contract of simple partnership (contract on joint activity) shall bear the joint and several liability on bearing the responsibility on payment of tax calculated according to the present Chapter.
 2. For the purposes of the present Chapter, it shall be established that the person managing the business of the simple partnership (of the contract on joint activity) shall be named as the person discharging the obligation to calculate and pay the entire amount of excise tax computed under operations defined as an item of taxation according to the present Chapter and performed within the framework of a simple partnership contract (contract on joint activity). In case the simple partnership (contract on joint activity) is managed jointly by all participants of the simple partnership (contract on joint activity), the parties to the contract of simple partnership (contract on joint activity) shall independently name a participant discharging the obligation in the calculation and payment of the entire amount of excise tax under operations defined as the item of taxation according to the present Chapter and performed within the framework of the simple partnership contract (contract on joint activity).
 Said person shall have all rights and discharge the taxpayer obligations stipulated by the present Code concerning the aforesaid amount of excise tax.
 No later than on the day of performance of the first operation, defined as an item of taxation according to the present Chapter, said person shall to notify a tax body of his having discharged his duty as a taxpayer within the framework of a general partnership agreement (joint activity agreement).
 3. In case the obligation to pay the excise tax is duly performed in full by the person discharging the obligation to pay the excise tax within the framework of the simple partnership (the contract on joint activity) according to Item 2 of the present Article, the obligation to pay the excise tax by other parties to contract of a simple partnership (contract on joint activity) shall be considered fulfilled.

Article 181. Excisable Goods


 1. Excisable goods shall be defined as follows:
  1)  ethyl alcohol made of all types of raw materials, except for brandy alcohol;
  2)  alcohol containing products (solutions, emulsion, suspension and other types of products in liquid form with a volumetric share of ethyl alcohol over 9 per cent.
 For the purposes of the present Chapter, the following alcohol containing goods shall not be defined as excisable products:
  -  medical, treatment-and-preventive, diagnostic preparations that were granted state registration with the authorized federal body of executive power and entered into the State Register of drugs and articles of medical use, medicinal, treatment-and-preventive drugs (including homeopathic drugs) produced by chemist organizations under individual recipes and requests of medical organizations and dispensed in bottles in compliance with the requirements of state standards concerning medicines (pharmacopoeia assets) endorsed by the authorized federal executive body;
  -  drugs of veterinary use that were granted state registration with the authorized federal body of executive power and entered into the State Register of the registered veterinary drugs developed for application in animal industries on the territory of the Russian Federation bottled in tare not more than 100 ml;
  -  perfume and cosmetics products that were granted state registration in the authorized federal bodies of executive power and dispensed in tare not more than 270 ml;
  -  waste materials subject to further processing and/or use for technical purposes which are byproducts of production of ethyl alcohol made of food raw material, of vodka articles, liqueur and vodka articles, the former conforming to the reference documentation approved (agreed) by a federal body of executive power and entered into the State Register of ethyl alcohol made of food raw materials, alcoholic and alcohol containing products in the Russian Federation;
  -  goods of household use in metal aerosol tare;
  3)  alcoholic products (drinkable alcohol, vodka, liqueur and vodka articles, cognacs, wine and other food products containing a volumetric share of ethyl alcohol more than 1.5 per cent, except for wine materials);
  4)  beer;
  5)  tobacco products;
  6)  cars and motorcycles featuring engine power rating over 112.5 kW (150 h.p.);
  7)  petrol;
  8)  diesel fuel;
  9)  motor oil for diesel and/or carburetor (injector) engines.
  10)  direct-distillation petrol. For the purposes of the present Chapter, by direct-distillation petrol shall be meant petrol fractions, obtained as the result of processing oil, gas condensate, casing-head gas, natural gas, combustible shales, coal and other raw materials, as well as of processed products thereof except for motor vehicle petrol.
 For the purposes of this Article, a petrol fraction shall be a mixture of hydrocarbons, boiling in the temperature interval from 30 to 215 degrees Centigrade under an atmospheric pressure of 760 millimetres of mercury.
 2. Abolished

Article 182. Tax Basis


 1. The following transactions shall be deemed tax basis:
  1)  the sale in the territory of the Russian Federation by persons of the excisable goods they have produced, in particular, the sale of pledged items and the transfer of excisable goods under release-money or novation agreements (except for the excisable goods specified in Subitems 7-10 of Item 1 of Article 181 of the present Code, hereinafter in the present chapter referred to as "petroleum products").
 For the purposes of the present chapter the transfer of a right of ownership to excisable goods by one person to another on onerous and/or gratuitous basis and also the use thereof in case when payment is made in kind shall be deemed a sale of excisable goods;
  2)  the entry in the book by an organisation or individual entrepreneur which does not hold a certificate, of petroleum products produced on one's own from own raw materials and materials (in particular, excisable petroleum products), the receipt of petroleum products into ownership as setting off payment for the services of production of petroleum products from the client's raw materials and materials. For the purposes of the present chapter the "entry in the books" means acceptance for being entered in the records of excisable petroleum products produced from own raw materials and materials (in particular, excisable petroleum products);
  3)  the receipt of petroleum products by an organisation or individual entrepreneur holding a certificate.
 For the purposes of the present chapter the "receipt of petroleum products" means:
  -  the acquisition of petroleum products in ownership;
  -  the entry in the books of petroleum products received to set off payment for the services of production thereof from the client's raw materials and materials (in particular, from excisable petroleum products);
  -  the entry in the books of excisable petroleum products produced on one's own from own raw materials and materials (in particular, excisable petroleum products);
  -  the receipt by the owner of raw materials and materials of the petroleum products produced from these raw materials and materials under a processing contract;
  4)  the transfer by an organisation or individual entrepreneur of petroleum products produced from the client's raw materials and materials (in particular, excisable petroleum products) to the owner of these raw materials and materials which does not hold a certificate. The transfer of petroleum products to another person on the instructions of the owner qualifies as transfer of petroleum products to the owner;
  5)  the sale by organisations from excise warehouses of alcohol products acquired from taxpayers being the producers of the said products, or from the excise warehouses of other organisations.
 The sale of alcohol products of an excise warehouse of one wholesale organisation to an excise warehouse of another wholesale organisation shall not be deemed tax basis;
  6)  the sale by persons of the confiscated excisable goods and/or excisable goods in abeyance, the excisable goods renounced by the owner for the benefit of the sate which have been transferred to the persons under judgements or decisions of courts, arbitration courts or other state bodies authorised to do so and which are to be converted to state and/or municipal ownership;
  7)  the transfer in the territory of the Russian Federation by persons of excisable goods produced by the persons from the client's raw materials (materials), except for the transactions of transfer of petroleum products to the owner of the said raw materials (materials) or to other persons, in particular, the receipt of the said excisable goods for ownership as setting off payment for the services of production of excisable goods from the client's raw materials (materials);
  8)  the transfer, within the structure of the organisation, of produced excisable goods (except for petroleum products) for further production of non-excisable goods, except for the transactions specified in Subitems 2 and 3 of Item 1 of Article 183 of the present Code;
  9)  the transfer in the territory of the Russian Federation by persons of excisable goods produced by the persons (except for petroleum products) for own needs;
  10)  the transfer in the territory of the Russian Federation by persons of excisable goods produced by the persons (except for petroleum products) into the authorised (contributed) capital of organisations, the share funds of co-operatives and also as a contribution under a simple partnership agreement (joint activity agreement);
  11)  the transfer in the territory of the Russian Federation by an organisation (a company or a partnership) of excisable goods produced by it (except for petroleum products) to its participant (its successor or heir) when s/he/it quits (opts out) the organisation (company or partnership) and also the transfer of excisable goods (except for petroleum products) produced within the framework of a simple partnership agreement (a joint activity agreement) to a participant (the successor or heir thereof) in the said agreement in the case of partition of his/her/its participatory share from the property in common ownership of the participants in the agreement or division of such property (except for the transactions specified in Subitem 4 of the present item);
  12)  the transfer of produced excisable goods for processing on a give and take basis (except for petroleum products);
  13)  the importation of excisable goods into the customs territory of the Russian Federation;
  14)  the primary sale of excisable goods (except for petroleum products) originating from the territory of the Republic of Belarus and brought into the territory of the Russian Federation from the territory of the Republic of Belarus;
 2. Deleted
 3. For the purposes of the present chapter the term "production" encompasses the bottling of excisable goods effected as a part of the general process of production of these goods under the state standards and/or other regulatory-technical documentation which govern the process of production of the said goods and which are approved by authorised federal executive governmental bodies, and also any types of blending of goods at the place of their storage and sale (except for public catering organisations) resulting in an excisable good.
 4. In the event of a reconstruction of an organisation the rights and duties relating to payment of excise taxes shall be transferred to the organisation's successor.

Article 183. Operations Which Are Not Taxable (Exempt From Taxation)


 1. Not subject to taxation (the following operations are exempt from taxation) shall be:
  1)  transfer of excisable goods by a structural unit of an organization not being an independent taxpayer for production of other excisable goods to another similar structural unit of this organization;
  2)  sale of denatured ethyl alcohol made from all kinds of raw materials by organizations in the procedure established by the Federal Law on the State Regulation of Production and Circulation of Ethyl Alcohol, of Alcohol and Alcohol-Containing Products.
 For the purposes of the present Chapter, denatured ethyl alcohol shall be defined as ethyl alcohol containing such concentrations of denaturants that make it impossible to use said alcohol in the production of alcoholic and other food products made according to and approved by authorized federal bodies of executive authority by normative and technical documents, having passed state registration with an authorized federal body of executive authority and entered in the State register of ethyl alcohol and alcohol containing solutions from non-food raw material, or in the State Register of Ethyl Alcohol from Food Raw Materials, Alcohol Products and Alcohol-Containing Products in the Russian Federation.
 Ethyl alcohol shall be defined as denatured (exempt from taxation) only provided its denaturation is effected on the basis of ethyl alcohol within the framework of a single technological process involving production facilities of an organization (without transfer during this technological process from one structural unit of the organization to another if the organization has such structural units);
  3)  the sale by organizations of alcohol containing denatured products in the procedure established by the Federal Law on the State Regulation of Production and Circulation of Ethyl Alcohol, of Alcohol and Alcohol-Containing Products.
 For the purposes of the present Article, alcohol containing denatured products shall be defined as alcohol containing non-food products containing denaturants in such concentrations of denaturants that make it impossible to use said alcohol in the production of alcoholic and other food products made according to the approved authorized federal bodies of executive power in accordance with the normative and technical documents, that were granted state registration with the authorized federal body of executive power and entered into the State Register of ethyl alcohol and alcohol containing solutions made from non food raw materials or in the State Register of Ethyl Alcohol from Food Raw Materials, Alcohol Products and Alcohol-Containing Products in the Russian Federation;
  4)  the sale of excisable goods (except for petroleum products) placed under the customs regime of export to territories outside of the territory of the Russian Federation with account taken of losses within the natural loss rates and also the transactions deemed tax basis in compliance with Subitems 2, 3 and 4 of Item 1 of Article 182 of the present Code in petroleum products which are thereafter placed under the customs regime of export.
 The said transactions shall be relieved from taxation in compliance with Article 184 of the present Code;
  5)  the realization of oil products by the tax payer;
  6)  the initial sale (transfer) of confiscated and/or ownerless excisable goods or excisable goods that were refused in favour of the state, and which are to be transferred into state and/or municipal property, for industrial processing under customs control and/or that of the tax authorities or destruction;
 2. Operations listed in Item 1 of the present Article shall not be taxable (are exempt from taxation) only in case separate record-keeping of operations on production and sale (transfer) of such excisable goods is maintained.
 3. Not taxable shall be (shall be exempt from taxation) the import to the customs territory of the Russian Federation of excisable goods which were refused in favour of the state and which are to be transferred into the state and/or municipal property.

Article 184. The Peculiarities of Relieving from Taxation in the Event of Sale of Excisable Goods to Territories Outside of the Territory of the Russian Federation


 1. The transactions specified in Subitem 4 of Item of Article 183 of the present Code shall be relieved from taxation only when excisable goods are exported from the territory of the Russian Federation under the customs regime of export.
 2. The taxpayer shall be relieved from the duty to pay an excise tax in the case of sale to territories outside of the territory of the Russian Federation of the excisable goods produced by the taxpayer (except for petroleum products) and/or transfer of the excisable goods (except for petroleum products) produced from the client's raw materials, such goods having been placed under the customs regime of export, if a bank's suretyship in compliance with Article 74 of the present Code or a bank guarantee is presented to the tax body. Such a bank's suretyship (bank guarantee) shall incorporate a provision for the bank's duty to pay the amount of excise tax and relevant penalties in the cases of non-filing by the taxpayer in the manner and within the terms established by Item 7 of Article 198 of the present Code of documents confirming the fact of exportation of the excisable goods and non-payment of the excise tax and/or penalties by the taxpayer.
 If there is no bank's suretyship (bank guarantee) the taxpayer shall pay the excise tax in the manner envisaged for the transactions of sale of excisable goods in the territory of the Russian Federation.
 The taxpayer shall be relieved from the duty to pay the excise tax accrued on the transactions specified in Subitems 2-4 of Item 1 of Article 182 of the present Code, in as much as it concerns the excise tax on petroleum products thereafter placed under the customs regime of export which are sold to territories outside of the territory of the Russian Federation in the manner envisaged by the present article if a bank's suretyship in compliance with Article 74 of the present Code or a bank guarantee is filed with the tax body.
 Such a bank's suretyship (bank guarantee) shall incorporate a provision for the bank's duty to pay the amount of excise tax and relevant penalties in the case of non-filing by the taxpayer in the manner and within the terms established by Item 7 of Article 198 of the present Code of documents confirming the fact of exportation of the excisable petroleum products and non-payment of the excise tax and/or penalties by the taxpayer.
 3. In the event of payment of an excise tax due to the taxpayer's lacking a bank suretyship (bank guarantee) the excise amounts paid shall be refundable after the filing of documents by the taxpayer with the tax bodies to confirm the fact of exportation of excisable goods.
 The refund of excise amounts shall be effected in the manner envisaged by Article 203 of the present Code.

Article 185. Features of Taxation in Case of Movement of Excisable Goods Across the Customs Border of the Russian Federation


 1. In case of import of excisable goods to the customs territory of the Russian Federation depending on a selected customs treatment, taxation shall be made in the following order:
  1)  when excisable goods are cleared for free circulation and when excisable goods are placed under the customs regime of processing for internal consumption the excise tax shall be paid in full;
  2)  if excisable goods are placed under the customs treatment of re-import, the taxpayer shall pay the amount of excise tax from which he was exempt or which was returned to him in connection with the export of goods according to the present Code in the order stipulated by the customs legislation the Russian Federation;
  3)  if excisable goods are placed under the customs treatments of transit, bonded warehouse, re-export, duty-free, free customs area, free warehouse, destruction or refusal in favour of the state, the excise tax is not paid;
  4)  when excisable goods are placed under the customs regime of processing in the customs territory the excise tax shall not be paid on the condition that the processed products will be exported within a certain term. When the processed products are cleared for free circulation the excise tax shall be paid in full with due regard to the provisions established by the Customs Code of the Russian Federation;
  5)  if excisable goods are placed under the customs treatment of temporary import, the excise tax shall be exempted in full or partially in the order stipulated by the customs legislation of the Russian Federation.
 2. In the case of export of excisable goods from the customs territory of the Russian Federation, the tax shall be imposed in the following manner:
  1)  in case of export of goods under the customs treatment of export from the customs territory of the Russian Federation, the excise tax is not paid with allowance for Article 184 of the present Code or the paid amounts of the excise tax are refunded (are offset) by the tax authorities of the Russian Federation in the order stipulated by the present Code.
 The order laid down in the present Subitem shall apply also if goods are placed under the customs treatments of bonded warehouse, free warehouse or free customs area for the purposes of their (including products of their processing) subsequent export according to the customs treatment of export from the customs territory of the Russian Federation;
  2)  in case of export of goods under the customs treatment of re-export from the customs territory of the Russian Federation, amounts of excise tax paid on their import to the customs territory of the Russian Federation shall be refunded to the taxpayer in the order stipulated by the customs legislation the Russian Federation;
  3)  in case of export of excisable goods from the customs territory of the Russian Federation according to customs treatments different from those listed in Subitems 1 and 2 of the present Item, there is no exemption from taxation nor a refund of paid amounts of excise tax, unless otherwise stipulated by the customs legislation of the Russian Federation.
 3. When natural persons move excisable goods intended for personal, family, household and other needs not relating to the pursuance of entrepreneurial activity the procedure for payment of the excise tax payable in connection with the movement of the goods across the customs border of the Russian Federations shall be determined in accordance with the Customs Code of the Russian Federation.

Article 186. Features of Levying of Excise Tax on Excisable goods moved Across the Customs Border of the Russian Federation in the Absence of Customs Control and Customs Registration


 1. If, under an international treaty of the Russian Federation with a foreign state, the customs control and customs registration are abrogated for goods being moved across the customs border of the Russian Federation, the procedure for levying excise tax on excisable goods originating from such a state or released for free circulation on its territory and imported to the territory of the Russian Federation shall be established by the Government of the Russian Federation.
 2. In case of export of excisable goods from the territory of the Russian Federation to the territory of foreign states defined in Item 1 of the present Article, the order of confirmation of the right to exemption from payment of excise tax shall be established by the Government of the Russian Federation, including on the basis of bilateral agreements with the governments of said foreign states.

Article 187. Determination of the Tax Base in Case of the Sale (Transfer) or in the Receipt of Excisable Goods


 1. The tax base is defined separately for each type of excisable good.
 2. The tax base in case of the sale (transfer defined as an item of taxation according to the present Chapter) of excisable goods produced by the taxpayer depending on tax rates fixed for such goods shall be defined as:
  1)  the volume of sold (transferred) excisable goods in kind - on excisable goods for which firm (specific) tax rates (in an absolute amount per unit of measurement) are established;
  2)  the cost of sold (transferred) excisable goods computed on the basis of prices defined with due regard to the provisions of Article 40 of the present Code disregarding the excise tax, value-added tax on excisable goods for which ad valorem (in percentage points) tax rates are established;
  3)  the cost of transferred excisable goods computed on the basis of average prices of sale effective over the previous tax period, and in their absence, on the basis of market prices disregarding the excise tax, value-added tax - on excisable goods for which ad valorem (in percentage) tax rates are established. In a similar order the tax base on excisable goods shall be defined for which ad valorem (in percentage) tax rates are established when they are sold on a gratuitous basis, when performing commodity swap (barter) transactions, and also by transfer of excisable goods under a cancellation compensation or novation and transfer of excisable goods as wages in kind.
 3. The tax base relating to the tax basis described in Subitems 2 and 3 of Item 1 of Article 182 of the present Code shall be assessed as the volume of the petroleum products received (entered in the books) in physical terms. The tax base relating to the tax basis specified in Subitem 4 of Item 1 of Article 182 of the present Code shall be assessed as the volume of the petroleum products transferred in physical terms.
 4. The tax base in case of sale of confiscated and/or ownerless excisable goods, excisable goods which were refused for the benefit of the state and which are to be transferred into the state and/or municipal property, and also in case of the initial sale of excisable goods originating and imported from the territory of the Republic of Belarus shall be as defined according to Subitems 1 and 2 of Item 2 of the present Article.
 5. When determining the tax base, the taxpayer's proceeds received in foreign currency shall be converted into the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation effective on date of sale of excisable goods.
 6. Not to be included in the tax base are the funds received by taxpayers and that are not associated with the sale of excisable goods.

Article 188. Deleted



Article 189. The Increase of the Tax Base in Case of Sale of Excisable Goods


 1. The tax base defined according to Articles 187 and 188 of the present Code shall be increased by the amounts received for excisable goods sold in the form of financial assistance, advance and other payments received to offset future delivery of excisable goods whose date of sale is determined in compliance with Item 1 Article 195 of the present Code, to replenish special purpose funds for the increase of incomes in the form of interest (discount) on bills of exchange and commodity credit interest, or otherwise shall be associated with the payment for sold excisable goods.
 2. The provisions of Item 1 of the present Article shall be applied to operations on sale of excisable goods for which ad valorem (in percentage points) tax rates are established.
 3. The amounts specified in the present Article received in foreign currency shall be converted into the currency of the Russian Federation at the rate of the Central Bank of the Russian Federation effective on the date of their actual receipt.

Article 190. The Peculiarities of Tax Base Assessment in the Case of Accomplishment of Transactions in Excisable Goods through the Use of Different Tax Rates


 1. In respect of the excisable goods for which different tax rates have been established, tax base shall be assessed for each of the tax rates.
 2. If the taxpayer does not keep separate records as required by Item 1 of the present article a single tax base shall be calculated for all the transactions of sale (transfer) and/or receipt of excisable goods. In this case the amounts specified in Item 1 of Article 189 of the present Code shall be included in this single tax base (except for the tax base for transactions in the excisable petroleum products recognised a tax basis under the present chapter).

Article 191. Determination of Tax Base in Case of Import of Excisable Goods to the Customs Territory of the Russian Federation


 1. If excisable goods (with allowance for provisions of Article 185 of the present Code) are imported to the customs territory of the Russian Federation, the tax base shall be defined:
  1)  for excisable goods concerning which firm (specific) tax rates are established (in absolute amounts per unit of measurement) - as the volume of imported excisable goods in kind;
  2)  for excisable goods concerning which ad valorem (in percentage points) tax rates are established as the sum of:
 their customs value;
 the payable customs duty.
 2. Customs values of excisable goods and also payable customs duty shall be defined according to the present Code.
 3. The tax base shall be defined separately for each consignment of excisable goods which are imported to the customs territory of the Russian Federation.
 If a consignment of excisable goods imported to the customs territory of the Russian Federation contains excisable goods whose importation is taxed under different tax rates, the tax base shall be defined separately for each group of said goods. Similarly shall be determined the tax base if a consignment of excisable goods imported to the customs territory of the Russian Federation contains excisable goods which had been earlier exported from the customs territory of the Russian Federation for processing outside the customs territory of the Russian Federation.
 4. When importing to the customs territory of the Russian Federation excisable goods as products of processing outside the customs territory of the Russian Federation, the tax base shall be defined according to the provisions of the present Article.

Article 192. Tax Period


 Seen as the tax period shall be a calendar month.

Article 193. Tax Rates


 1. The taxation of excisable commodities carried out according to the following tax rates:

Types of excisable commodities Tax rate (as a percentage and
/or in roubles and kopecks
per unit of measurement)
Ethyl alcohol from all kinds of raw 18 roubles per
materials (including raw ethyl alcohol litre of anhydrous ethyl
made of all kinds of raw materials) alcohol
Alcohol products with the volume share 135 roubles per litre of
of ethyl alcohol above 25 per cent anhydrous ethyl alcohol,
(with the exception of wines) and contained in excisable
alcohol-containing products commodities
Alcohol products with the volume share of 100 roubles per litre of
ethyl alcohol above 9 and below 25 per anhydrous ethyl alcohol,
cent inclusive (with the exception of contained in excisable
wines) commodities
Alcohol products with the volume share 70 roubles per litre of
of ethyl alcohol up to 9 per cent anhydrous ethyl alcohol,
inclusive (with the exception of wines) contained in excisable
commodities
Non-traditional alcohol-containing wines 88 roubles per litre of
anhydrous ethyl alcohol,
contained in excisable
commodities
Wines (with the exception of natural, 52 roubles per
non-traditional wines and of champagne and one litre of anhydrous
and sparkling wines alcohol, contained in
excisable commodities
Non-traditional natural wines, not 4 roubles per litre
containing alcohol
Champagne wines and sparkling wines 10 roubles 50 kopecks
per litre
Natural wines (with the exception of 2 roubles per litre
non-traditional wines, not containing
alcohol)
Beer with a normative (standardized) 0 roubles per litre
content of volume share of ethyl
alcohol up to 0.5 per cent inclusive
Beer with the normative (standardized) 1 roubles 55 kopecks per
content of volume share of ethyl litre
alcohol from 0.5 to 8.6 per cent inclusive
Beer with the normative (standardized) 5 roubles 30 kopecks per
content of volume share of ethyl litre
alcohol over 8.6 per cent
Pipe tobacco 574 roubles per kilogram
Smoking tobacco, with the exception of 235 roubles per kilogram
tobacco used as raw material for making
tobacco products
Cigars 14 roubles per cigar
Cigarillos 157 roubles per 1,000
Filter-tipped cigarettes 60 roubles per 1,000 + 5 per
cent
Plain cigarettes 23 roubles per 1,000 + 5 per
cent
Passenger cars with engine power of up 0 roubles per 0.75 kWt (one
to 67.5 kWt (90 horsepower) inclusive horsepower)
Passenger cars with engine power of 14 roubles per 0.75 kWt (one
over 67.5 kWt (90 horsepower) and up to horsepower)
112.5 kWt (150 horsepower) inclusive
Passenger cars with engine power of 142 roubles per 0.75 kWt
over 112.5 kWt (150 horsepower), (one horsepower)
motorcycles with engine power of over
112.5 kWt (150 horsepower)
Automobile petrol with the octane value of 2,460 roubles per ton
up to 80 inclusive
Automobile petrol with other octane values 3,360 roubles per ton
Diesel fuel 1000 roubles per ton
Oil for diesel and (or) carburettor 2,732 roubles per ton
(fuel-injection) engines
Direct-distillation petrol 0 roubles per ton


 2. The taxation of alcohol products imported into the customs territory of the Russian Federation shall be effected at the relevant tax rates specified in Item 1 of the present article.
 When alcohol products with ethyl alcohol content of up to 9 per cent by volume inclusive are being sold by the taxpayers being the producers thereof taxation shall be effected at the tax rates specified in Item 1 of the present article.
 When alcohol products with ethyl alcohol content of over 9 per cent by volume, except for the sale of the said products to excise warehouses of other organisations and excise warehouses being structural units of the taxpayers being the producers of alcohol products, are being sold by the taxpayers being the producers thereof taxation shall be effected at the relevant tax rates specified in Item 1 of the present article.
 When alcohol products with an ethyl alcohol content of over 9 per cent by volume are sold by taxpayers who are the producers thereof, to excise warehouses, except for excise warehouses being structural units of the taxpayers who are the producers of alcohol products, taxation shall be effected in respect of alcohol products, save for wines, at the rate of 20 per cent of the relevant tax rates, specified in Item 1 of the present Article, and in respect of wines at tax rates in the amount of 35 per cent of the relevant tax rates indicated in Item 1 of this Article.
 When alcohol products with an ethyl alcohol content of over 9 per cent by volume are sold by wholesalers from excise warehouses, except for the sale of said products to excise warehouses of other wholesalers or to excise warehouses which are structural units of taxpayers that are wholesalers, and also alcohol products imported into the customs territory of the Russian Federation, taxation shall be effected in respect of such alcohol products, save for wines, at the rate of 80 per cent of the relevant tax rates, specified in Item 1 of the present Article, and in respect of wines at tax rates in the amount of 65 per cent of the appropriate tax rates indicated in Item 1 of this Article.
 3. The amount of advance payment in the form of purchase of excise stamps or special regional stamps on excisable goods subject to compulsory marking shall be established by the Government of the Russian Federation and they shall not exceed 1 per cent of the set rate of the excise tax on alcohol products with ethyl alcohol content of over 25 per cent by volume.

Article 194. The Order of Calculation of Excise Tax


 1. The excise tax amount on excisable goods (including in case of import to the territory of the Russian Federation) concerning which firm (specific) tax rates are established shall be calculated as the product of a corresponding tax rate and the tax base estimated according to the Articles 187 - 191 of present Codes.
 2. The excise tax amount on excisable goods (including imported to the territory of the Russian Federation) concerning which ad valorem (in percentage points) tax rates are established shall be calculated as the percentage share corresponding to the tax rate of the tax base defined according to Articles 187 - 191 of the present Code.
 3. The sum of the excise duty for excisable commodities (including for those imported to the territory of the Russian Federation), with respect to which combined tax rates are established (consisting of the fixed /specific/ and advalore /percentages/ tax rates), shall be computed as the sum, obtained as a result of adding up the sum of the excise duty, computed as the product of the fixed (specific) tax rate and of the volume of the realized (transferred, imported) excisable commodities, expressed in kind, and as the percentages share of the cost (of the amount gained as a result of adding the customs cost and the payable customs duty) of such commodities, corresponding to the advalore (percentages) tax rate.
 4. The sum total of excise tax in the case of accomplishment of transactions in the excisable goods recognised as tax basis under the present chapter shall calculated as the sum of the amounts of excise tax calculated under Items 1 and 2 of the present article for each type of excisable good taxable by an excise tax at different tax rates. The sum total of excise tax in the case of accomplishment of transactions in the excisable petroleum products recognised as tax basis under the present chapter shall be calculated separately from the sum of excise tax on other excisable goods.
 5. Sum of excise tax on excisable goods shall be calculated on the results of each tax period as applied to all operations in the sale of excisable goods, the date of sale of which (of transfer) refers to the appropriate tax period and also with allowance for all changes which increase or reduce the tax base over the respective tax period.
 6. Sum of excise tax if several types of excisable goods (with the exception of oil products) taxed at different tax rates are imported to the territory of the Russian Federation shall be an amount received as a result of the addition of excise tax amounts computed for each type of these goods according to Items 1-3 of the present Article.
 7. If the taxpayer does not maintain separate record-keeping stipulated by Item 1 of Article 190 of the present Code, the excise tax amount on excisable goods shall be defined on the basis of the highest tax rate of those used by the taxpayer in relation to the single tax base defined for all taxable operations.

Article 195. Determining the Date of Sale (Transfer) or Receipt of Excisable Goods


 1. Abolished
 2. For the purposes of the present chapter the date of sale (transfer) of excisable goods shall be determined as the date of shipment (transfer) of the excisable goods.
 As for the transactions specified in Subitem 2 of Item 1 of Article 182 of the present Code, for the purposes of the present chapter the date of conclusion of a transaction shall be deemed the date of entry in the books of produced petroleum products.
 As for the transactions specified in Subitem 3 of Item 1 of Article 182 of the present Code the date of receipt of petroleum products shall be deemed the date of conclusion of the relevant transaction.
 As for the transactions specified in Subitem 4 of Item 1 of Article 182 of the present Code, the date of transfer shall be deemed the date when the acceptance certificate is signed for the petroleum products.
 3. Abolished
 4. For the purposes of the present chapter the date of sale (transfer) of alcohol products from an excise warehouse shall be determined as the date of end of the effective term of the regime of tax warehouse.
 If a shortage of the said products is found the date of its sale (transfer) shall be determined as the date of discovery of the shortage (except for shortages within the natural loss rates approved by an authorised federal executive governmental body).

Article 196. The Taxation Regimes Concerning Alcoholic Products


 1. Storage, transportation and delivery (transfer) to buyers or to a structural subdivision of a taxpayer engaged in retail sale of alcohol products with ethyl alcohol content of over 9 per cent made on the territory of the Russian Federation shall be effected under the treatment of tax warehouse.
 2. While alcoholic products are under the operation of regimes of tax warehouse, said products shall not be considered sold and there no obligation will occur to pay the excise tax concerning these products.

Article 197. Tax Warehouse Treatment


 1. The tax warehouse treatment shall mean a complex of measures and activities of tax control performed by the tax authorities in compliance with Item 1 of Article 82 of this Code with regard to alcohol products from the moment of termination of their production and (or) receipt at a warehouse (hereinafter referred to as an "excise warehouse") to the time of their shipment (transfer) to purchasers or a structural subdivision of a taxpayer engaged in retail sale thereof.
 2. Operation of the tax warehouse treatment shall cover the territory on which there are the industrial premises used by the taxpayer in the production of alcoholic products, and also specially erected excise warehouses for their storage and excise warehouses of wholesale organizations which are located outside this territory. It shall be forbidden to store said products prior to their shipment (transfer) to buyers or to a structural subdivision of the taxpayer engaged in retail sale thereof in places other than excise warehouses or means of transport, when carrying them under the treatment of transportation.
 3. The time of shipment (transfer) of alcohol products from the excise warehouse to purchasers or to an own structural subdivision engaged in retail sale thereof shall be defined as the completion time of operation of the tax warehouse treatment.
 In case of exemption of alcohol products from the excise tax in compliance with the laws of the Russian Federation on taxes and fees, the completion time of operation of the tax warehouse treatment with regard to such goods shall be the effective date of an appropriate act or another date stated therein.
 4. Alcohol products under the operation of the tax warehouse treatment shall be stored under the control of officials of tax authorities in specially allocated and equipped premises.
 5. Excise warehouses shall be established by organizations recognized as taxpayers under Subitem 1 of Item 1 of Article 179 of the present Code, if there is an appropriate permit issued in the procedure determined by the laws of the Russian Federation regulating production and circulation of ethyl alcohol, of alcohol and alcoholcontaining products.
 6. When in excise warehouses, the alcohol products can be subjected solely to the operations aimed at ensuring their safety, controlling their quality and marking them, as well as at preparing them for sale and transportation.
 7. A procedure for storing alcohol products under the treatment of tax warehouse shall be established by the Ministry of Taxation of the Russian Federation.

Article 197.1. Tax Check-Points


 1. Under a decision of the head of a tax body tax bodies shall be entitled to set up permanent tax check-points (hereinafter referred to as "tax check-points") at the taxpayer's location.
 2. For the purposes of the present chapter a "tax check-point" means a set of tax control measures and actions carried out by the tax body that has issued a certificate, aimed at verifying the correctness of calculation and payment of taxes and fees.
 The tax check-point shall be arranged under a decision of the head of the tax body that issued the certificate.
 On a written demand of the tax body the taxpayer shall provide premises with restricted access equipped with software and hardware to allow data gathering and systematising for the purposes of taxation according to the forms established by the Ministry of Taxation of the Russian Federation. The employees of tax bodies who perform the actions specified in Item 2 of the present article under the decision of the head of the tax body shall enjoy a right of access to administrative, production, warehouse and other areas and territories of the organisations pursuing the production and/or sale of petroleum products.
 3. The tax check-points shall perform the following functions:
  1)  ensuring monitoring of the match between the volume of the raw materials received for the purpose of production of petroleum products and the actual volume of the petroleum products produced from these raw materials;
  2)  ensuring monitoring of the match between the volume of actual petroleum product output and sold, the taxpayer's record data and the data shown by the taxpayer in tax returns;
  3)  verifying the volume of sales of petroleum products in record data and the taxpayer's statements/reports against the volume of actually shipped petroleum product lots;
  4)  verifying the actual petroleum product balances available in the taxpayer's warehouse areas and/or tanks against the taxpayer's record data;
  5)  verifying the certificates shown by the buyer(s) of petroleum products, in particular, at a request of the taxpayer at whose location a tax check-point has been set up.
 4. While performing the functions specified in Item 3 of the present Article the employees of tax bodies shall not be entitled to interfere in the operational-economic activities of the taxpayer. If they violate this provision the tax body's employees shall be subject to administrative, criminal and other liability in the manner established by the legislation of the Russian Federation.
 5. The procedure for the operation of permanent tax check-points shall be set out by the Ministry of Taxation of the Russian Federation.

Article 198. The Amount of Excise Tax Charged by the Seller to the Buyer


 1. The taxpayer accomplishing the transactions deemed taxable under the present chapter, except for the transactions in petroleum products specified in Subitems 2 and 3 of Item 1 of Article 182 of the present Code shall charge the buyer of excisable goods (the owner of the client's raw materials (materials)) with the relevant amount of excise tax.
 2. In settlement documents, in particular, sheets of receipts and sheets for receipt of amounts of money from a letter of credit, source accounting documents and invoices the relevant amount of excise tax shall be shown as a separate item, except for the cases of sale of excisable goods to territories outside of the territory of the Russian Federation and except for cases of the sale of petroleum products.
 3. In the event of sale of excisable goods for which the sale is effected by means of the transactions exempt from taxation under Article 183 of the present Code, the settlement documents, source accounting documents and invoices shall be drawn up without showing relevant excise tax amounts as separate items. In this case the annotation or rubber stamp "Without excise tax" shall be entered in the said documents.
 4. In the event of sale (transfer) of excisable goods (except for petroleum products) on a retail basis the relevant amount of excise tax shall be included in the price of said goods. In this case in the labels and price-tags of the goods posted by the seller and also in the cash receipts and other documents issued to the buyer the relevant amount of excise tax need not be shown as a separate item.
 5. The following procedure shall apply when transactions are accomplished in excisable petroleum products:
  1)  in the event of sale of petroleum products the amount of excise tax calculated by the taxpayer in compliance with Subitems 2 and 3 of Item 1 of Article 182 of the present Code shall not be shown as a separate item in settlement documents and invoices;
  2)  in the event of transfer of petroleum products to persons not holding a certificate the amount of excise tax calculated by the taxpayer in compliance with Subitem 4 of Item 1 of Article 182 of the present Code shall be charged to the owner of the client's raw materials and materials. The relevant amount of excise tax shall be shown as a separate item in settlement documents and invoices.
 6. In the event of importation of excisable goods into the customs territory of the Russian Federation the relevant filled-in customs forms and settlement documents confirming the fact of payment of the excise tax shall be used as verification documents to establish the availability of proper grounds for tax deductibles.
 7. In the event of exportation of excisable goods under the customs regime of export out of the territory of the Russian Federation the following documents shall be filed with the tax body at the place of registration of the taxpayer within 180 days after the sale of the said goods to confirm the availability of proper grounds for excise tax exemption and tax deductibles:
  1)  the contract (copy of the contract) of the taxpayer with a party under contract for the delivery of excisable goods. If the export delivery of excisable goods is effected under a commission agency contract, commission contract or agency contract the taxpayer shall present to the tax bodies the commission agency contract, commission contract or agency contract (copies of these contracts) and the contract (copy of the contract) of the person who carries out the export delivery of the excisable goods on behalf of the taxpayer (under a commission agency contract, commission contract or agency contract) with a party under contract.
 If excisable goods produced from the client's raw materials are exported by the owner of the client's raw materials and materials the taxpayer shall present to the tax bodies the contract between the owner of the excisable goods produced from the client's raw materials and the taxpayer for the production of excisable goods and the contract (copy of the contract) between the owner of the client's raw materials and the party under contract. The said procedure shall also extend to the exportation of petroleum products on which the excise tax has been calculated in compliance with Subitem 4 of Item 1 of Article 182 of the present Code.
 When the exportation of excisable goods produced from the client's raw materials is effected by another person under a commission agency contract or another contract with the owner of the client's raw materials the taxpayer being the producer of these goods from the client's raw material shall present the following to the tax bodies apart from the contract between the owner of the excisable goods produced from the client's raw materials and the taxpayer for the production of the excisable goods: the commission agency contract, commission contract or agency contract (copies of the said contracts) between the owner of these excisable goods and the person who effects the export delivery of the goods and also the contract (copy of the contract) of the person who effects the export delivery of the excisable goods with the party under contract.
 The said procedure shall also extend to the exportation of petroleum products on which the excise tax has been calculated in compliance with Subitem 4 of Item 1 of Article 182 of the present Code;
  2)  the payment documents and a bank statement (copies thereof) confirming that the proceeds from the sale of the excisable goods to a foreign person have been received in the taxpayer's account in a Russian bank.
 Where the export delivery of excisable goods is effected under a commission agency contract, commission contract or agency contract the taxpayer shall present to the tax bodies payment documents and a bank statement (copies thereof) to confirm that the proceeds from the sale of the excisable goods to a foreign person have been actually received in the account of the commission agent (attorney, agent) in a Russian bank.
 Where the exportation of excisable goods produced from the client's raw materials and materials is effected by the owner of the said goods the taxpayer producing these goods from the client's raw materials and materials shall present to the tax bodies the payment documents and a bank statement (copies thereof) to confirm that the whole proceeds from the sale of the excisable goods to a foreign person have been received in a Russian-bank account of the owner of the excisable goods produced from the client's raw materials and materials.
 When proceeds from the sale of excisable goods to a foreign person come to an account of the taxpayer or the owner of these excisable goods from a third person the following documents shall be filed with the tax bodies apart from payment documents and a bank statement (copies thereof): the agency contracts for payment for exported excisable goods concluded between the foreign person and the organisation (person) that effected the payment.
 If the non-entry of foreign currency proceeds from the sale of excisable goods in the territory of the Russian Federation is done in compliance with the procedure envisaged by the legislation of the Russian Federation on currency regulation and currency control the taxpayer shall present to the tax bodies the documents (copies of the documents) confirming the right to abstain from bringing the foreign currency proceeds into the territory of the Russian Federation;
  3)  the cargo customs declaration (a copy thereof) bearing annotations by the Russian customs body that cleared the goods under the customs regime of export and of the Russian customs body whose operational area includes the check-point via which the said goods have been taken out of the customs territory of the Russian Federation (hereinafter referred to as "border customs body").
 In the event of exportation of petroleum products under the customs regime of export out of the territory of the Russian Federation by pipeline a complete cargo customs declaration shall be presented bearing annotations by the Russian customs body that performed customs formalities in respect of the said petroleum product exportation.
 In the event of exportation to third countries of petroleum products under the customs regime of export across the border of the Russian Federation with a member state of the Customs Union, with customs control having been abolished at this border, a cargo customs declaration shall be presented bearing annotations by the Russian custom body that has performed customs formalities in respect of the said petroleum product exportation;
  4)  copies of carriage or forwarding documents or other documents bearing annotations by border customs bodies of foreign states confirming that the goods have been exported from the customs territory of the Russian Federation, except for the exportation of petroleum products under the customs treatment of export across the border of the Russian Federation.
 In the event of exportation of petroleum products under the customs regime of export via sea ports, copies of the following documents shall be presented by the taxpayer to the tax bodies to confirm that the goods have been exported out of the customs territory of the Russian Federation:
 the instructions for shipment of the exported petroleum products complete with an indication of the unloading port and the annotation "Loading permitted" by the border customs body;
 the bill of lading for the carriage of the exported petroleum products with an indication of the place located outside of the customs territory of the Russian Federation in the item "Unloading Port".
 Copies of carriage, forwarding and/or other documents confirming the exportation of petroleum products out of the customs territory of the Russian Federation may not be filed in the case of exportation of petroleum products under the customs regime of pipeline exportation.
 When petroleum products are exported under the customs regime of export in railway tankers the taxpayer shall present the following to the customs body to confirm that the goods have been exported out of the customs territory of the Russian Federation: copies of the carriage, forwarding and/or other documents confirming that the petroleum products have been exported out of the customs territory of the Russian Federation bearing annotations by the border customs body.
 In the event of exportation of goods under the customs regime of export across the border of the Russian Federation with member state of the Customs Union, with customs control having been abolished at this border, copies of carriage and forwarding documents shall be presented bearing annotations by the Russian customs body that performed customs formalities in respect of the said goods exportation.
 If thereafter the taxpayer presents documents (copies of documents) to tax bodies to validate tax exemption the amounts of tax paid shall become refundable to the taxpayer in the manner and on the terms envisaged by Article 203 of the present Code.
 8. In the event of non-filing or incomplete filing of the documents specified in Item 7 of the present Article and which confirm the fact of exportation of excisable goods to a territory outside the territory of the Russian Federation and must be filed with the tax bodies at the organisation's location (at the place of residence of the individual entrepreneur) excise tax shall be paid on the said excisable goods in the manner established by the present chapter for transactions in excisable goods in the territory of the Russian Federation.

Article 199. The Procedure for Referring Excise Tax Amounts


 1. Amounts of excise tax calculated by the taxpayer in case of sale of excisable goods (except for sale on a gratuitous basis) and presented to the buyer, shall be referred to the taxpayer to expenses accepted for deduction when computing the organization's profit tax.
 Amounts of excise tax calculated by the taxpayer on operations of transfer of excisable goods recognized as an item of taxation according to the present Chapter, and also in case of their sale on a gratuitous basis shall be referred to the taxpayer to the charge of corresponding sources to the charge of which are referred expenses under said excisable goods.
 2. Amounts of excise tax presented by the taxpayer to the buyer in case of sale of excisable goods for the buyer shall be accounted in the cost of bought excisable goods, unless otherwise stipulated by Item 3 of the present Article.
 Amounts of excise tax actually paid when importing excisable goods to the customs territory of the Russian Federation shall be taken into account in the cost of said excisable goods, unless otherwise is stipulated by Item 3 of the present Article.
 Amounts of excise tax presented by the taxpayer to the owner of the on-commission raw material (materials) (except for petroleum products), shall be referred by the owner of on-commission raw material (materials) (except for petroleum products) to the cost of excisable goods produced from said raw material (materials) (except for petroleum products).
 3. There shall not be included into the cost of acquired, or imported to the territory of the Russian Federation, or transferred on commission, excisable goods and there shall be subject to deduction or return in the procedure provided for by this Chapter, the amounts of the excise tax, the purchaser is charged with, when buying said goods, or the amounts of the excise tax subject to payment, when importing to the territory of the Russian Federation, or the amounts of the excise tax, the owner of goods (materials) made on commission is charged with, when transferring excisable goods used as raw materials in production of other excisable goods. Said provision shall apply, where the rates of the excise tax with regard to the excisable goods used as raw materials and the rates of the excise tax with regard to the excise goods made from these raw materials are determined on the basis of an equal measurement unit of the tax base.
 4. In the event of accomplishment of transactions in excisable petroleum products the amount of excise tax shall be taken into account as follows:
  1)  the amount of excise tax calculated by the taxpayer on the transactions specified in Subitem 2 of Item 1 of Article 182 of the present Code shall be included in the value of excisable petroleum products. The amount of excise tax subject payable by the taxpayer that has been calculated in the manner established by Article 202 of the present Code shall be referred by the taxpayer to the expenses deductible at the calculation of the organisation's profit tax;
  2)  the amount of excise tax calculated by the taxpayer on the transactions specified in Subitem 4 of Item 1 of Article 182 of the present Code shall be included by the owner of petroleum products in the value of excisable petroleum products. The amount of excise tax payable by the taxpayer that has been calculated in the manner established by Article 202 of the present Code shall be referred by the taxpayer to the expenses deductible at the calculation of the organisation's profit tax;
  3)  the amount of excise tax calculated by the taxpayer on the transactions specified in Subitem 3 of Item 1 of Article 182 of the present Code in the event of transfer of excisable petroleum products to a person holding a certificate shall not be included in the value of the excisable products transferred. The amount of excise tax calculated by the taxpayer on the transactions specified in Subitem 3 of Item 1 of Article 182 of the present Code in the event of transfer of excisable petroleum products to a person not holding a certificate shall be included in the value of the excisable petroleum products transferred. The amount of excise tax payable by the taxpayer that has been calculated in the manner established by Article 202 of the present Code shall be referred by the taxpayer to the expenses deductible at the calculation of the organisation's profit tax.
 The amounts of excise tax specified in Subitems 1-3 of the present item and referred to the expenses deductible at the calculation of the organisation's profit tax in case when documents are filed in compliance with Item 8 of Article 201 of the present Code and/or Item 7 of Article 198 of the present Code respectively shall be adjusted for the purposes of the organisation's profit tax and deducted in compliance with Article 200 and/or Article 203 of the present Code as of the time of filing of the said documents.

Article 200. Tax Deductions


 1. The taxpayer has the right to reduce the excise tax amount on excisable goods defined according to Article 194 of the present Chapter by tax deductions laid down in the present Article.
 2. Deductible shall be amounts of excise tax presented by vendors and paid by the taxpayer when acquiring excisable goods (except for petroleum products) or paid by the taxpayer when importing excisable goods (except for petroleum products) to the customs territory of the Russian Federation which have been released for free circulation and used thereafter as raw material to produce excisable goods (except for petroleum products).
 If the said excisable goods (except for petroleum products) get lost in the course of the storage, relocation and subsequent technological processing thereof the amounts of excise tax shall also be subject to deduction. In such a case the following shall be subject to deduction: the amount of excise relating to the part of the goods irreparably lost within the natural wear and tear rates endorsed by the authorised federal executive body for a relevant group of goods.
 3. In the event of transfer of excisable goods produced from the client's raw materials (materials) (except for petroleum products) if the client's raw materials (materials) are excisable goods the deductibles shall be the amounts of excise tax paid by the owner of the said client's raw materials (materials) at the acquisition thereof or paid by him at the importation of these raw materials (materials) into the customs territory of the Russian Federation cleared for free circulation (except for petroleum products) and also the amounts of excise tax paid by the owner of these client's raw materials (materials) (except for petroleum products) at the production thereof.
 4. Deductible shall be amounts of excise tax paid on the territory of the Russian Federation on ethyl alcohol produced from food raw material used in the production of wine materials and thereinafter used in the production of alcoholic products.
 5. Deductible shall be amounts of excise tax paid by the taxpayer when a buyer returns excisable goods (with the exception of oil products) (including return during warranty period) or rejects such.
 6. Deductible shall be amounts of advance payment paid when acquiring excise marks or in case when special regional stamps are being acquired, on excisable goods subject to obligatory marking.
 7. The taxpayer shall be entitled to reduce the sum total of excise tax on excisable goods determined under Article 194 of the present Code by the sum of excise tax calculated by the taxpayer on the amounts of advance and/or other payments received to offset future delivery of excisable goods.
 8. Subject to deductions shall be the sums of the excise duty, computed when oil products are received by the tax payer, possessing the certificate for the production, and (or) the certificate for the wholesale realization, and (or) the certificate for the wholesale and the retail realization, at their realization (transfer) to the tax payer, possessing the certificate (as he submits the documents in conformity with Item 8 of Article 201 of the present Code).
 The sums of the excise duty, computed by the tax payer, possessing the certificate for the retail realization of oil products, in the part of the sums of the excise duty, computed at the receipt of the oil products directed for the retail realization, are not subject to deductions. For the purposes of the present Chapter, recognized as the retail realization shall be the release of oil products using fuel-distribution columns.
 9. The amounts of excise tax calculated by the taxpayer under Subitems 2-4 of Item 1 of Article 182 of the present Code shall be deductible in the further use of excisable petroleum products in the production of other excisable petroleum products, in particular, bottling and/or blending (if documents are filed in compliance with Item 9 of Article 201 of the present Code).
 10. The amounts of excise tax paid by the persons holding a certificate shall be deductible in the even of importation of excisable petroleum products into the customs territory of the Russian Federation (if documents are filed in compliance with Item 10 of Article 201 of the present Code).

Article 201. The Procedure for Tax Deductions' Application


 1. The tax deductions stipulated by Items 1 - 4 of Article 200 of the present Code shall be made on the basis of settlement documents and invoices drawn up by vendors when the taxpayer acquires excisable goods or presented by a taxpayer to the owner of oncommission raw (materials) in production thereof, or on the basis of customs declarations or other documents confirming the fact of import of excisable goods to the customs territory of the Russian Federation and the payment of a corresponding excise tax amount.
 Deductible shall only be amounts of excise tax actually paid by vendors in case of purchase of excisable goods or presented by a taxpayer to the owner of oncommission raw (materials) in production thereof, or actually paid in case of import of excisable goods to the customs territory of the Russian Federation which were released for free circulation.
 If third persons pay for excisable goods used as raw material in the production of other goods, tax deductions shall be made if settlement documents give the name of the organization for which the payment was made.
 If excisable goods on which on the territory of the Russian Federation excise tax has already been paid were used as the give-and-take raw material tax deductions, when the taxpayers submit copies of payment documents, a mark of the bank shall be necessary to confirm the fact of payment of the tax by the owner of the raw material (materials) or the fact of payment by the owner of the cost of the raw material at prices which include excise tax.
 The tax deductions provided for using excisable goods, previously made by a taxpayer from on-commission raw, as on commission raw shall be effected on the basis of copies of the basic documents confirming the fact of charging the owner of this raw with said amounts of the excise tax by a taxpayer (of an act of acceptance and conveyance of excisable goods made, or of an act of production, or of an act of return of excisable goods for production) and of payment documents marked by a bank which confirm the fact of the raw owner's payment for production of the excisable goods with the account taken of the excise duty.
 2. The deductions of amounts of excise tax specified in Item 4 of Article 200 of the present Code shall be made when taxpayers submit payment documents bearing a mark of bank confirming the fact of payment by the vendor producing wine material and ethyl alcohol produced from food raw materials at prices that include excise tax. In so doing, deductible shall be the amount of tax at a rate which should not exceed the amount of excise tax computed by the formula:
 С = (A х К):100 %) х O,
 where:
 С - stands for the amount of excise tax paid on ethyl alcohol used in wine production;
 A - stands for the tax rate per litre of absolute ethyl alcohol;
 K - stands for strength of wine;
 O - stands for the volume of sold wine.
 An amount of excise tax exceeding the amount of excise tax calculated according to the said formula shall be referred to the incomes remaining at taxpayers' disposal after the tax on the profit of organisations.
 3. The deductions of amounts of excise tax stated in Items 1-4 of Article 200 of the present Code shall be made on the part of the cost of corresponding to excisable goods used as basic raw material, such cost being actually included into production outlays of other sold (transferred) excisable goods accepted for deduction when calculating the organizations' profit tax.
 If over a reporting tax period the cost of excisable goods (raw material) is referred to production outlays of other sold (transferred) excisable goods without payment of the excise tax on these goods (raw material) to the vendors, the amounts of excise tax shall be deductible in the reporting period when it was paid to the vendors.
 4. Amounts of excise tax detailed in Item 2 of Article 200 of the present Code in relation to excisable goods exported under the regime of export from the territory of the Russian Federation shall be deducted if there is documentary confirmation of customs houses of the fact of export of the corresponding excisable goods from the customs territory of the Russian Federation and the deductions shall not apply to export of goods for processing outside the customs territory of the Russian Federation.
 5. The deductions of amounts of excise tax indicated in Item 5 of Article 200 of the present Code, shall be effected in full after appropriate adjustment operations in connection with the return of these goods or rejection of these goods are reflected in the record-keeping, but no later than one year from the time of return of these goods or rejection of these goods.
 6. The deductions detailed in Item 6 of Article 200 of the present Code shall be made when the taxpayer makes the final calculation of the payable excise tax amount in the case of import of excisable goods into the customs territory of the Russian Federation or relating to sold (delivered) excisable goods.
 7. The tax deductions indicated in Item 7 of Article 200 of this Code shall be effected upon showing in accounts operations in sale of excisable goods.
 8. The tax deductions specified in Item 8 of Article 200 of the present Code shall be effected if the taxpayer files the following documents with the tax bodies:
  1)  a copy of the contract with the buyer (consignee) of the petroleum products which holds a certificate;
  2)  lists of invoices bearing an annotation by the tax body in which the buyer (consignee) of the petroleum products is placed on record. The form and procedure for presenting the lists to the tax bodies shall be determined by the Ministry of Taxation of the Russian Federation.
 The said annotation shall be entered if the data specified in the tax return of the taxpayer being the buyer which holds a certificate complies with the data contained in the lists of invoices filed by the taxpayer being the buyer. The said annotation shall be entered by the tax body within five days after the filing of the tax return in the manner established by the Ministry of Taxation of the Russian Federation.
 9. The tax deductions specified in Item 9 of Article 200 of the present Code shall be effected if the taxpayer files documents confirming the fact of the petroleum products having been transferred for production (internal carriage note, material release note, procurement limit card, acceptance certificate for delivery/acceptance between the taxpayer's structural units, write-off to production certificate etc.).
 10. For the purpose of confirming the right to deduction of an excise tax paid at the importation into the customs territory of the Russian Federation the following documents shall be filed by the taxpayer with the tax body:
  1)  the contract (copy of the contract) for acquisition of imported petroleum products;
  2)  the cargo customs declaration (copy thereof);
  3)  the payment documents to confirm the fact that the excise tax was paid at the clearance for free circulation in the territory of the Russian Federation of the petroleum products imported.
 The deduction of the amount of excise tax paid at importation into the customs territory of the Russian Federation shall be effected after the imported petroleum products have been entered in the books.

Article 202. Payable Excise Tax Amount


 1. The excise tax amount payable by the taxpayer performing operations recognized as an item of taxation according to the present Chapter shall be defined by results of each tax period as reduced by tax deductions stipulated by Article 200 of the present Code, the excise tax amount defined according to Article 194 of the present Code.
 2. Deleted
 3. The excise tax amount payable in case of import of excisable goods to the territory of the Russian Federation shall be determined according to Item 6 of Article 194 of the present Code.
 4. The excise tax amount payable by the taxpayers performing the primary sale of excisable goods originating and imported from the territory of member states of the Customs Union without customs registration (if there are agreements on single customs space) shall be determined according to Article 194 of the present Code.
 5. If the amount of excise tax deductions over any tax period exceeds the tax amount calculated on sold excisable goods, the taxpayer shall pay no tax in such an excise tax period.
 The amount of excise tax deductions exceeding the amount of tax computed on transactions, recognized as the object of taxation in accordance with the present Chapter, shall be subject to offset to the charge of current and/or future payments in the following tax period on this tax.
 The amount of excise tax deductions exceeding the amount of tax computed on transactions, recognized as the object of taxation in accordance with the present Chapter, carried out over a reporting tax period shall be deductible from the total amount of excise tax in the following tax period as priority in comparison with other tax deductions.

Article 203. The Refundable Amount of Excise Tax


 1. If according to the results of the tax period tax deductible amount exceeds the amount of excise tax calculated on transactions in excisable goods deemed tax basis under the present chapter then according to the results of the tax period the resulting difference shall be subject to reimbursement (setoff, refund) to the taxpayer under the provisions of the present article.
 2. Said amounts shall be used over a reporting tax period and during three tax periods thereafter to meet obligations to pay tax or fees, including the taxes paid in connection with the movement of excisable goods across the customs border of the Russian Federation, to pay fines, and to settle arrears and amounts of tax penalties awarded to the taxpayer which are subject to transfer to the same budget.
 The tax authorities shall make the offset their own while on taxes paid in connection with the movement of excisable goods across the customs border of the Russian Federation, in coordination with the customs authorities and within 10 days shall inform thereof the taxpayer.
 3. Upon lapse of three tax periods following a reporting tax period, an amount which was not offset shall be refundable to the taxpayer upon his application.
 Within two weeks after receiving said application, the tax authorities shall take a decision on refunding said amount to the taxpayer from a corresponding budget and by the same deadline send this decision for execution to a corresponding body of the federal treasury. Said amounts shall be refunded by bodies of the federal treasury within two weeks after receiving the decision of the tax authorities. If such decision is not received by the appropriate body of the federal treasury within seven days from the date of its sending by the tax authority, the eighth day from the date of sending such a decision by the tax authority shall be date of receipt of such a decision.
 If the deadlines laid down by the present Item are violated, interest shall be charged on the amount refundable to the taxpayer on the basis of one three hundred sixtieth rate of refinancing of the Central Bank of the Russian Federation for each day of delay.
 4. The amounts stipulated by Article 201 of the present Code, in respect of transactions in excisable goods defined by Subitem 4 of Item 1 of Article 183 of the present Code shall be subject to offset (refund) on the basis of documents defined by Item 7 of Article 198 of the present Chapter.
 The reimbursement is made no later than three months from the date of submission of documents stipulated by Item 7 of Article 198 of the present Code.
 During said term, tax authorities shall check the propriety of tax deductions and take a decision to reimburse by offset or refund of the appropriate amounts or to refuse (in full or partially) the reimbursement.
 If tax authorities decided to deny (completely or partially) the reimbursement, it is obliged to provide the taxpayer with a reasoned conclusion no later than 10 days after the corresponding decision was taken.
 In case the prescribed period the tax authorities took no decision to deny and/or no corresponding conclusion was submitted to the taxpayer, the tax authorities are obliged to decide to reimburse the amounts on which the decision to refuse was not taken and to notify the taxpayer on the decision taken within 10 days.
 In case the taxpayer has any arrears or fines on the excise tax, arrears and fines on other taxes, or indebtedness on awarded tax sanctions subject to transfer to the same budget from which the refund is to be made, they shall be subject to offset as the priority by decision of the tax authority.
 Tax authorities shall make said offset and within 10 days inform thereof the taxpayer.
 If tax authorities decide to reimburse the amounts, and in the presence of any arrears on the excise tax accrued over a period between the date of submission of tax declaration and the date of reimbursement of the appropriate amounts, not exceeding the amount subject to reimbursement, as per the decision of tax authorities, no fine shall be charged on the amount of arrears.
 In case the taxpayer has no arrears or fines on the excise tax, arrears, fines on other taxes, or arrears on awarded tax sanctions subject to transfer to the same budget from which the refund is to be made, the amounts subject to reimbursement shall be off-set against current payments on the tax and/or other taxes payable to the same budget, and also on the taxes paid in connection with the movement of goods (of works, services) across the customs border of the Russian Federation as agreed with customs authorities or refundable to the taxpayer upon his request.
 Not later than the last day of the term specified in Paragraph 2 of the present item the tax body shall adopt a decision to refund the excise tax amount at the expense of a relevant budget (the budget of a territorial road fund) and within the same term it shall forward this decision to a relevant federal treasury body for execution.
 The return of amounts of excise tax is effected by bodies of the federal treasury within two weeks after receiving the decision of the tax authorities. If said decision is not received by the appropriate body of the federal treasury after seven days from the date of direction by this tax authority, the eighth day from the date of sending such decision by the tax authority shall be date of receipt of such decision.
 If the deadlines laid down by the present Item are violated, interest shall be charged on the amount of excise tax refundable to the taxpayer on the basis of one three hundred and sixtieth rate of refinancing of the Central Bank of the Russian Federation for each day of delay.
 5. The reimbursement of the excise tax amounts paid by the taxpayer at the accomplishment of the transactions envisaged by Subitems 2-4 of Item 1 of Article 182 of the present Code shall be effected at the accomplishment of transactions in the petroleum products exempt from taxation under Subitem 4 of Item 1 of Article 183 of the present Code as validated by the documents specified by Item 7 of Article 198 of the present Code in the manner established by Item 4 of the present Article.

Article 204. The Term and Procedure for Payment of the Excise Tax at the Accomplishment of Transactions in Excisable Goods


 1. Abolished as of January 1, 2004.
 2. The payment of excise tax at the accomplishment of the transactions deemed tax basis under the present chapter in respect of petroleum products shall be effected not later than the 25th day of the month following the past tax period, except as otherwise envisaged by the present article.
 The taxpayers holding only a wholesale certificate shall pay the excise tax not later than the 25th day of the second month following the past tax period.
 The taxpayers holding only a retail sale certificate shall pay the excise tax not later than the 10th day of the month following the past tax period.
 3. The payment of excise tax in the case of taxpayers selling (transferring) excisable goods manufactured by them, such goods being listed in Subitems 1 - 6 Item 1 Article 181 of the present Code, shall be effected proceeding from the actual sale (transfer) of the said goods over the past tax period in equal instalments not later than the 25th day of the month following the accounting month and not later than the 15th day of the second month following the accounting month.
 In the case of sale (transfer) of alcohol products from wholesalers' excise warehouses the payment of excise tax shall be effected proceeding from the actual sale (transfer) over the past tax period:
  -  not later than the 30th day of the accounting month (advance payment) - in respect of alcohol products sold from the 1st through the 15the day of the accounting month;
  -  not later than the 15th day of the month following the accounting month - in respect of alcohol products fold from the 16th day through the last day of the accounting month.
 4. The excise tax on excisable goods (except for petroleum products) is paid at the place of production of such goods, and on alcoholic products it shall be paid at the place of its sale (transfer) from excise warehouses, except for sale (transfer) to excise warehouses of other organizations.
 While concluding the transactions in petroleum products specified by Subitems 2-4 of Item 1 of Article 182 of the present Code the taxpayer shall pay the amount of the tax at the place where the taxpayer is located and also at the location of each of its isolated units pro rata to the tax share falling on the isolated units assessed as the value of specific weight of petroleum product sales (in physical terms) of a specific isolated unit in the total petroleum product sales of the taxpayer as a whole.
 The calculation of the tax amounts payable at the location of isolated units shall be effected by the taxpayer at its own discretion.
 If the said transactions are accomplished by the taxpayer through its isolated units located in the territory of one Russian region and in the same territory with the head unit the excise amount may be assessed by the taxpayer in a centralised way and paid at the place where the head unit is located.
 5. Taxpayers shall file a tax return for the tax period with the tax bodies at the place where they are located and also at the place where each their isolated unit is located in as much as it concerns the transactions accomplished by them which are deemed tax basis under the present chapter within the term ending the 25th day of the month following the past tax period, except as otherwise envisaged by the present item.
 The taxpayers pursuing the activity of sale of alcohol products from wholesale excise warehouses: not later than the 15th day of the month following the past tax period.
 The taxpayers holding only a wholesale certificate: not later than the 25th day of the second month following the past tax period.
 The taxpayers holding a retail sale certificate: not later than the 10th day of the month following the past tax period.

Article 205. The Terms and Procedure of Payment of Excise Tax When Importing Excisable Goods to the Customs Territory of the Russian Federation


 The terms and procedure for payment of excise tax in case of import of excisable goods to the customs territory of the Russian Federation are established by the customs legislation of the Russian Federation on the basis of provisions of the present Chapter.

Article 206. Deleted


<< back forward >>
Content

Copyright © 2000 Open LLC

Page protected by COPYSCAPE do not copy
Please do not ever copy any of our content to a public Web server. Link to this pages instead. We guarantee not to break any of your links. The problem with you putting a page on your server is that the search engines will find it and send our readers to your server instead. Thus they will be deprived of our latest content and service innovations.

Our other sites:

The Customs Code of the Russian Federation
The Criminal Code of the Russian Federation
The Tax Code of the Russian Federation
The Civil Code of the Russian Federation
The Code of Administrative Offences of the Russian Federation
The Customs Tariff of the Russian Federation

eXTReMe Tracker