On Amending The Law Of The Russian Federation "on Excise Taxes"

Original Language Title: О внесении изменений в Закон Российской Федерации "Об акцизах"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102040026

Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments to the law of the Russian Federation "on excise taxes" passed by the State Duma on February 14, 1996 year approved by the Federation Council February 22, 1996 year Article 1. Make changes to the law of the Russian Federation "on excise taxes" (records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, art. 1872; Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 34, art. 1976; 1993, N 2, art. 74; N 4, art. 118; N 35, St. 1415), read as follows: "federal law on excise taxes t s t b I 1. The General provisions of this federal law imposed excise duties-indirect taxes included in the price of goods (product).
Excise duty is levied on the following goods (products): ethyl alcohol of all kinds of raw materials, alcohol, wine, alcohol drinking, vodka, liquor, cognac, Champagne (sparkling wine), natural wine, spirits, beer, tobacco, jewellery, motor gasoline, cars (except cars with manual control, implemented by persons with disabilities in accordance with the procedure determined by the Government of the Russian Federation), as well as certain types of mineral raw materials in accordance with the list approved by the Government of the Russian Federation (hereinafter referred to as the excisable goods).
When importing excisable goods on the territory of the Russian Federation order of their excise shall be established by this federal law and customs legislation of the Russian Federation.
T s t b I 2. Payers of excise duty payers of excise duty are: a) for excisable goods produced in the territory of the Russian Federation (except manufactured from raw materials), manufacturing and selling their businesses, institutions and organizations, which are in accordance with the legislation of the Russian Federation entities, their affiliates and other separate subdivisions with separate balance and settlement (current) account, foreign legal entities, international organizations, subsidiaries and other separate subdivisions of foreign legal persons and international organizations created on the territory of the Russian Federation, foreign organizations, not having the status of a legal entity (hereinafter referred to as the Organization);
b) excisable goods produced from raw materials in the territory of the Russian Federation-producing their organization;
in) for excisable goods produced outside the territory of the Russian Federation from raw materials owned by the organizations to be registered as taxpayers in the Russian Federation, an organization paid the cost of manufacturing these goods and selling them.
Composition of payers of excise taxes on goods imported into the territory of the Russian Federation, is determined by the customs legislation of the Russian Federation.
T s t b I 3. Object of taxation 1. The object of taxation is: a) for goods produced in the territory of the Russian Federation: for organizations producing and realizing excised goods, except for goods from raw materials, as well as used for production of goods not subject to excise duty, value of excisable goods is determined on the basis of selling prices, including excise duty according to the established rates;
for organizations engaged in excisable goods from the raw material, the cost of these goods, defined on the basis of the given organization maximum selling prices given on the rates of excise duty on similar goods of own manufacture finished goods at the time of the transfer, and in their absence, on the basis of market prices prevailing in the region for similar goods in the previous reporting period;
for organizations engaged in excisable goods used for the manufacture of goods not subject to excise tax, the actual costs, taking into account the excises;
b) on goods produced outside the territory of the Russian Federation from raw materials owned by the organizations to be registered as taxpayers in the Russian Federation and paid the cost of manufacturing these products,-the cost of sold excise goods, defined on the basis of selling prices, including excise duty according to the established rates;
in) excised minerals that fixed (specific) rates of excise duties (in absolute amount for the unit of taxation), the volume of extracted excisable goods in kind.
2. For the goods imported to the territory of the Russian Federation, the object of taxation is determined in accordance with the customs legislation of the Russian Federation. When establishing specific excise duties subject to taxation is the amount imported excisable goods in kind.

3. When natural pay excisable goods of own production, at an exchange involving excisable goods, at the time of their transfer free of charge or at prices below market value subject to taxation of excisable goods is determined on the basis of maximum selling prices given on the rates of excise duty on similar goods of own manufacture finished goods at the time of the transfer, and in their absence, on the basis of market prices prevailing in the region for similar goods in the previous reporting period.
Excise duty shall be paid also to the amount of money received by the organizations for produced and sold their excisable goods in the form of financial assistance, the replenishment of special purpose funds, as well as with the option cost.
4. No excise duty is paid for excisable goods exported outside the territory of the Russian Federation (except for excisable goods exported to the States members of the Commonwealth of independent States, of minerals, as well as excisable goods exported in order of goods).
T s t b I 4. Excise rates 1. Rates of excise duties for excisable goods (except for excisable minerals), produced on the territory of the Russian Federation, are uniform throughout the Russian Federation.
Rates of excise duties for excisable goods, imported to the territory of the Russian Federation with a view to ensuring protection of domestic producers and consumers and preserve the competitiveness of domestic goods and are uniform throughout the Russian Federation.
2. the rates of excise duties for excisable goods (except for excisable minerals), produced on the territory of the Russian Federation establishes in size according to annex 1 to the present Federal law.
Rates of excise duties for excisable goods, imported to the territory of the Russian Federation, are set in size according to annex 2 to the present Federal law.
3. the rates of advance payment in the form of purchase of excise stamps for individual types of excise goods shall be approved by the Government of the Russian Federation.
4. Excises on excisable minerals are approved by the Government of the Russian Federation differentiated for individual deposits according to their geological and economic-geographical conditions.
T s t b I 5. Order of calculation and payment of excise duties 1. The amount of excise duty payers are determined independently. In doing so, the settlement documents for excisable goods excise tax amount is indicated on a separate line.
In case of use as raw material, including goods, excise goods (except for excisable mineral commodities for which on the territory of the Russian Federation has already been paid excise) the amount of excise duty payable on ready podakciznomu product is reduced by the amount of excise tax paid on raw materials used for its production.
The amount of excise duty paid on the goods (with the exception of minerals), used as raw material for production of goods exempted from this tax in accordance with paragraph 4 of article 3 of this federal law, as well as alcohol atilovomu, forms of all commodities except food, later used as a raw material for manufacture of excisable goods on the cost of these goods does not apply, and shall be set off against future payments or shall be compensated at the expense of total income taxes within ten days from the date of receipt of the payment for the appropriate reporting period. When the set-off amount is subject to (reimburse) excise tax on these goods whose cost actually charged (debited) to cost reporting period.
For excisable goods are not sold on the side and used the Organization to produce goods that are not subject to excise duty, the excise amount on the relevant rate is made at the time of the transfer in the production of these goods for the manufacture of goods nepodakciznyh the allocation of the amount of excise tax on cost of nepodakciznoj products.
2. organizations that produce and implement the ethyl alcohol of all kinds of raw materials, alcohol drinking, alcohol, wine, vodka, liquor, cognac, Champagne (sparkling wine), natural wine and other alcoholic beverages, as well as producing these goods from raw materials, shall pay excise duty in the budget on the third day after the date of implementation, on the basis of the actual speed.
Organizations, extractive mineral species excised, as well as producing and selling beer, gasoline, cars, including produced from raw materials, shall pay excise duty in the budget, based on actual speed on the following dates: 15th of this month-the first decade;
25-th day of the current month-for the second decade;
5-th day of the month following the reporting month for the remaining days of the month.

All other taxpayers to pay excise duty in the budget based on actual monthly turnover on realization of goods during the past calendar month (payers, manufacturing excisable goods used for the manufacture of goods not subject to excise tax, on the basis of actual cost and the amount of excise duty according to the established rates), to the 20th of the month following the reporting month.
3. For products subject to excise duty stamps mandatory labeling standard that taxpayers make advance payment in the amount established by the Government of the Russian Federation. The amount of the advance payment will be credited against the final calculation of excise duty determined on the basis of the taxable turnover.
4. taxpayers represent tax authorities at their place of finding tax calculation (Declaration) on the prescribed form before the 20th of the month following the reporting month.
5. Date of turnover is considered to be the day for excisable goods on the bank accounts and cash calculations-date of receipt of the proceeds in cash. In cases where implementation is determined by the shipped goods, date of turnover is the day their shipment and produce buyers settlement documents.
When natural pay excisable goods of own manufacture and donation date of turnover is the day of their transfer.
6. Excise shall be credited to the appropriate levels of budgets in the manner and under the conditions established by the Federal law on the federal budget for the financial year concerned.
7. the procedure of calculation and payment of excise taxes on goods imported into the territory of the Russian Federation, is established by this federal law and customs legislation of the Russian Federation.
The amount of excise duty payable on excisable goods, and imported from the territory of the States members of the Commonwealth of independent States, be reduced by the amount of excise duty paid in their country of origin.
T s t b I 6. Responsibility of taxpayers and tax and customs control 1. Responsibility for the accuracy and timeliness of payment of excise duty is imposed on taxpayers and their officials.
2. For an infringement of this Federal Act, payers and their officials shall bear responsibility in accordance with the law of the Russian Federation "about bases of tax system in the Russian Federation, and in cases where the levying of excise duties fell within the competence of the Customs authorities of the Russian Federation, in accordance with the customs legislation of the Russian Federation.
3. Monitoring of compliance with the tax legislation of the Russian Federation, correct calculation, completeness and timeliness of excise duty in the budget is carried out by the tax and customs authorities in accordance with their competence as defined by federal law.
T s t b I 7. The final provisions of the instruction on application of this federal law is developed and issued by the State tax service of the Russian Federation on agreement with the Ministry of Finance of the Russian Federation. Instructions for the application of the provisions of the customs legislation of the Russian Federation regulating relations associated with payment (levying) excise duties in respect of goods imported into the territory of the Russian Federation, is developed and published the State Customs Committee of the Russian Federation, together with the State tax service of the Russian Federation on agreement with the Ministry of Finance of the Russian Federation.
The Government of the Russian Federation to consider the provision of alcoholic beverage businesses delay or installment payments of excise revenue from the federal budget until April 1, 1996 year and recommend to the organs of State power of constituent entities of the Russian Federation to provide similar deferral or installment in part of funds in the budgets of the constituent entities of the Russian Federation. "
Article 2. This federal law enters in force from February 1, 1996 year.
The President of the Russian Federation and the Government of the Russian Federation to bring its legal acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 23 March 7, 1996-FZ _ 1 Application to the Federal Act "excise" excise duties for excisable goods produced in the territory of the Russian Federation (in per cent to the value of the goods on the

cost prices, taking into account the excises) * ethyl alcohol produced from all commodities except food 60 ethyl alcohol produced from food raw material 80 ethanol, given medical and veterinary agencies, pharmacies and enterprises for the production of medicines and products for medical and veterinary use by the Ministry of health and medical industry of the Russian Federation and the Ministry of agriculture and food of the Russian Federation within the overall consumption of alcohol quotas in consultation with the Ministry of economy of the Russian Federation 60 Alcohol drinking Vodka 90 alcohol, wine, liquor, over 28 per cent of 85 fortress liquor fortress to 28 per cent 80 55 Brandy Champagne (sparkling wine) 45 20 15 Beer Wine natural tobacco products (cigarettes, cigars, cigarettes grade 1) 20 30 jewelry gasoline 20 5 cars _ * as a percentage of the actual cost, taking into account excise-for excisable goods are not sold on the side and used for the production of nepodakciznoj products.
_ Annex 2 of the Federal Act "excise" excise duties for excisable goods, imported to the territory of the Russian Federation +-----------------------------------------------------------------------------+ | | | Rates of excise duties (in | | | | percentage of customs | | The Code Tn Ved | Product name | the value of the goods or in | | | | ECU per unit | | | | measurement) | +----------------+------------------------------------+-----------------------| | 1 | 2 | 3 | +-----------------------------------------------------------------------------+ 0000 2203 beer made from malt ECU 0.3 liter 2204 (except for wine of fresh grapes, including fortified wines except ECU 0.5 liter 2204 10 110, 2204 30) 2204 10 sparkling wines 1 ECU/l 2205 Vermouth and other wine of fresh grapes with plants or aromatic extracts 1 ECU/litre 0000 2206 Other fermented drinks (apple cider, cider PEAR (perru), drink honey) ECU 0.5 liter 2207 10 000 Undenatured ethyl alcohol , with alcohol by volume of not less than 80% 400%, but not less than ECU 4 liter 2207 20000 ethyl alcohol and other spirits, denatured, of any due-60% 2208 20 100, spirits obtained by distilling in 2208 20 900 (re-) wine or grape-IOC Su 5 ECU/l 2208 30 Whiskies 5 ECU/l 2208 40 rum and tafija 5 ECU/2208 50 litre Gin and Geneve 5 ECU/l 2208 90 110 Arak, ECU 5 liter vodka 2208 90 190 2208 90 310 ECU 3.5 liter Of 2208 90 390 2208 90 330, Plum, pear or cherry From 2208 90 390 alcoholate, excluding liqueurs 3 ECU/l 2208 90 510-other spirits, liqueurs and other alcoholic beverages 2208 90 790 3 ECU/l ethyl alcohol, undenat, 2208 90 910, 2208 90 990 with alcohol content by volume of 80% me th 400% but at least ECU 4 liter 2402 (except Cigars (including cigars with obrezanny except MI ends), cigarillos (thin 2402 90 000) cigars), cigarettes of tobacco, cigarettes 2 ECU/1000 pieces 2710 00 330 gasoline 20% 2710 00 350 7113 Articles of jewelry and parts thereof, of precious metal or of metal clad with precious metal-30% 7114 Articles of gold and silversmiths and parts of those articles of precious metal and metals clad with precious metal-30% 7116 articles of natural or cultivation based pearls, precious or semi-precious stones (natural, synthetic or reconstructed-ERS) 30% of 8703 21 100 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity not exceeding 1000 cc see, the new 10%, but not less than 0.375 ECU/M3. cm of engine volume Of 8703 21 900 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity not exceeding 1000 cc see, used 10%, but not less than 0.1 ECU/M3. cm of engine volume Of 8703 22 190 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity exceeding 1000 cc
cm but not exceeding 1500 cc. see, the new 10%, but not less than 0.425 ECU/M3. cm of engine volume Of 8703 22 900 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity exceeding 1000 cc
cm but not exceeding 1500 cc. see, used 10%, but not less than ECU 0.115/cube. see

engine volume Of 8703 23 190 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity exceeding 1500 cc.
cm but not exceeding 1800 cc. see, the new 15% but not less than 0.675 ECU/M3. cm of engine volume Of 8703 23 900 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity exceeding 1500 cc.
cm but not exceeding 1800 cc. see, used 15% but not less than 0.2 ECU/M3. cm of engine volume Of 8703 23 190 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity exceeding 1800 cc.
cm but not exceeding 3000 cc. see, new 20%, but not less than 1.3 ECU/M3. cm of engine volume Of 8703 23 900 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity exceeding 1800 cc.
cm but not exceeding 3000 cc. see, used 20%, but not less than 0.35 ECU/M3. cm of engine volume Of 8703 24 100 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity exceeding 3000 cc.
see, new 25% but not less than 2.0 ECU/M3. cm of engine volume Of 8703 24 900 cars with internal combustion piston engine with spark ignition and with crank-but-shatunnym mechanism with engine capacity exceeding 3000 cc.
see, used 25% but not less than 0.7 ECU/M3. cm of engine volume Of 8703 31 100 cars with an internal combustion engine with constructional control (diesel or poludi-sehlem, Lower Saxony) with engine capacity not exceeding 1500 cc. see, the new 10%, but not less than 0.425 ECU/M3. cm of engine volume Of 8703 31 900 passenger cars powered by an internal combustion engine with constructional control (diesel or poludi-sehlem, Lower Saxony) with engine capacity not exceeding 1500 cc. see, used 10%, but not less than ECU 0.115/cube. cm of engine volume Of 8703 32 190 cars with an internal combustion engine with constructional control (diesel or poludi-sehlem, Lower Saxony) with engine capacity exceeding 1500 cc. cm but not exceeding 1800 cc. see, the new 15% but not less than 0.675 ECU/M3. cm of engine volume Of 8703 32 900 passenger cars powered by an internal combustion engine with constructional control (diesel or poludi-sehlem, Lower Saxony) with engine capacity exceeding 1500 cc. cm but not exceeding 1800 cc. see, used 15% but not less than 0.2 ECU/M3. cm of engine volume Of 8703 32 190 cars with an internal combustion engine with constructional control (diesel or poludi-sehlem, Lower Saxony) with engine capacity exceeding 1800 cc. cm but not exceeding 2500 cube. see, new 20%, but not less than 1.3 ECU/M3. cm of engine volume Of 8703 32 900 passenger cars powered by an internal combustion engine with constructional control (diesel or poludi-sehlem, Lower Saxony) with engine capacity exceeding 1800 cc. cm but not exceeding 2500 cube. see, used 20%, but not less than 0.35 ECU/M3. cm of engine volume Of 8703 33 190 cars with an internal combustion engine with constructional control (diesel or poludi-sehlem, Lower Saxony) with engine capacity exceeding 2500 cube. see, new 25% but not less than 2.0 ECU/M3. cm of engine volume Of 8703 33 900 passenger cars powered by an internal combustion engine with constructional control (diesel or poludi-sehlem, Lower Saxony) with engine capacity exceeding 2500 cube. see, used 25% but not less than 0.7 ECU/M3. cm of engine volume _ here and elsewhere: the nomenclature of the goods is defined as HS code and name of the product.
Here and beyond: cars, specially equipped for medical purposes, shall not be subject to excise duty.
Here and beyond: a car is considered to be used, if on the day of its release it has been three years and over, regardless of mileage.
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