On Amendments And Additions To The Federal Law On Excise Taxes "

Original Language Title: О внесении изменений и дополнений в Федеральный закон "Об акцизах"

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102051626

Expired-the Federal law from 05.08.2000 N 118-ФЗ (January 1, 2001 onwards), the Russian Federation, the FEDERAL LAW on amendments and additions to the Federal Act entitled "Excise Act" passed by the State Duma on February 4, 1998 year, Article 1. To amend the Federal law on excise taxes "(records of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 52, p. 1872; Collection of laws of the Russian Federation, 1996, no. 11, art. 1016; 1997, no. 3, art. 356) the following amendments and supplements: 1. In article 1:1) part II shall be amended as follows: "the excise tax is levied on the following goods (products): ethyl alcohol of all kinds of raw materials (except for cognac alcohol, raw spirit and alcohol denatured), spirtosoderzhashchaja products (with the exception of denatured) alcohol (alcohol drinking, vodka, liquor, cognac, natural, wine specials and other food products with alcohol content of more than one and a half per cent of the units of alcohol products except for wine), beer, tobacco, jewellery, oil, including stabilized gas condensate, gasoline, cars (except cars with manual control, including imported on territory of the Russian Federation 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). ";
2) supplement article after part two new parts of the third, fourth and fifth as follows: "for the purposes of this federal law denatured alcohol-containing products, including denatured alcohol (with the exception of alcohol, supplied by imports), recognizes the spirtosoderzhashchaja products from all types of raw materials, which contain denaturirujushhie additives, eliminating the possibility of using it for the production of alcoholic beverages and food products, and manufactured in accordance with established (coherent) by the Federal Executive Body in the normative documentation.
To the alcohol excise products include solutions, emulsions, suspensions and other products with the volume of shares, more than 12 per cent ethyl alcohol contained in excisable goods except alcohol-containing medicines, treatment-and-prophylactic, diagnostic tools, registered the authorized federal body of executive power and made in the State Register of medical products, medical devices, as well as tools produced in chemist's establishments individual recipes including homeopathic preparations, preparations for veterinary use , perfumery and cosmetic products that have passed the State registration in authorized federal executive authorities, alcohol-containing wastes generated in the production of ethyl alcohol from food raw material, vodkas, liquors, and subject to further processing, have passed the State registration in the authorized federal body of executive power.
For purposes of this federal law to jewelry, to be subject to excise duty are products used as various decorations, household items and (or) for decorative or other purposes, to perform various rituals and ceremonies, coins, commemorative medals and other characters (except for coins with legal tender status and past issue, State Awards, medals, distinctions and differences, the status of which has been determined by federal laws or decrees of the President of the Russian Federation as well as the laws or other normative acts of the States members of the Commonwealth of independent States), made of precious metals and their alloys, precious stones and (or) cultured pearls, base materials with inlays of precious stones and (or) cultured pearls. Do not apply to jewelry, to be subject to excise duty, objects of worship and for religious purposes, designed for use in churches, in the ritual and (or) worship (except for wedding rings).
2. Article 2 shall be amended as follows: "s t a t b I 2. Payers of excise duty payers of excise duty are: for excisable goods produced in the territory of the Russian Federation (including 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, and simple camaraderie, as well as individual entrepreneurs (hereinafter referred to as the Organization);

for excisable goods used for the manufacture of goods not subject to excise tax, and (or) for their own needs, producing their organization;
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, the Organization-the owners of raw materials;
organizations implementing the primary realization of the confiscated and (or) beshozjajnyh excisable goods excisable goods, and from which there is a failure in the State;
organizations primary realization of excisable goods, imported to the territory of the Russian Federation without customs clearance (subject to the availability of the unified customs space agreements with other States) or using these products in the manufacture of nepodakciznyh products.
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. "
3. Article 3:1) in paragraph 1: sub-paragraph (a): the second paragraph shall be reworded as follows: "for organizations producing and realizing excised goods, to which ad valorem (percentage) rates of excise duties, except for excisable goods from raw materials, as well as for organizations that use produced excise goods for manufacture of excisable goods and (or) for their own use-value of excisable goods determined on the basis of selling prices excluding excise; ";
in the third subparagraph of paragraph 2, after the words "excisable goods from the raw material," add the words "for organizations conducting primary realization of confiscated and (or) beshozjajnyh excisable goods excisable goods, and from which there is a failure in the State, as well as goods that are imported into the territory of the Russian Federation without customs clearance (subject to the availability of the unified customs space agreements with other States) and to which ad valorem (percentage) rates of excise duties ,";
the word "ready" should be replaced by the word "excise";
the words "subject to" were replaced by the words "without regard to";
subparagraph "b" shall be amended as follows: "b) excisable goods to which ad valorem (percentage) rates of excise duties and which are produced outside the territory of the Russian Federation from raw materials owned by the organizations to be registered as taxpayers in the Russian Federation,-the cost of sold excise goods, defined on the basis of selling prices excluding excise;";
2) in paragraph 2 the words "imported to the territory of" were replaced by the words "imported into the customs territory";
3) in paragraph 3: in the first paragraph, after the words "excisable goods of own production," add the words "to which ad valorem (percentage) rates of excise duties,";
in the paragraph after the words "at an exchange involving the word" these "Supplement";
the words "subject to" were replaced by the words "without regard to";
second paragraph, after the words "excisable goods" add the words ", to which ad valorem (percentage) rates of excise duties,";
4) paragraph 4 is deleted.
4. Article 4:1) paragraph 1 shall be amended as follows: ' 1. Excise duties for excisable goods (except for excisable minerals), including those imported into the territory of the Russian Federation, are uniform throughout the territory of the Russian Federation and are installed in the following sizes:-------------------------------------------------------------------types of excise goods as a percentage of the value of the goods at cost prices excluding excise duties or in roubles and copecks per unit-------------------------------------------------------------------ethyl alcohol of all kinds of raw materials 12 rubles. for 1 litre of ethanol, dropped 8 rub. for 1 litre of medical and veterinary agencies, pharmacies and enterprises for the production of medicines and products for medical and veterinary use by the Ministry of health 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 of alcoholic products, for 50 rubles. for 1 litre except wines, low alcohol anhydrous (100%) drinks with volumetric fractions of ethyl alcohol, ethyl alcohol, to 9 per cent contained in excise as well as grape, fruit products and honey beverages and liquors with volumetric fractions of ethyl alcohol up to 25 per cent; spirtosoderzhashchaja products in accordance with article 1 of the present Federal law spirits, grape, 40 rub. for 1 litre fruit and honey drinks with anhydrous (100%) shares up alcohol bulk alcohol, 25 per cent for contained in excise exception of effervescent products and carbonated wines, VERMOUTHS and except for 22 rub. 50 kopecks. for 1 litre of natural, sparkling, champagne, anhydrous (100%) of sparkling and carbonated ethyl alcohol contained in excise

goods sparkling wines and champagne, $6 for 1 litre of wine and drinks sparkling and fizzy 7 rub. for 1 litre of natural Wines; soft 2 RUR 40 kopecks. for 1 litre of beverages with volumetric fractions of ethyl alcohol up to 9 per cent, with the exception of carbonated and sparkling Beer 60 kopecks. for 1 litre of tobacco: tobacco pipes, except for 140 USD. for 1 kg of tobacco pipe tobacco pipes GOST GOST 13 rub. 50 kopecks. for 1 kg of smoking tobacco, except 60 rub. for 1 kg of tobacco, used as a raw material for the production of tobacco products, with the exception of cigars cigars to GOST 3 rubles. for 1 piece cigars to GOST 1 rub. for 1 piece cigarillos, cigarettes with filter length of 25 rubles. over 1000 pieces of more than 85 mm filter cigarettes, except for 17 rubles. for 1000 cigarettes more than 85 mm and cigarettes 1, 2, 3 and 4 grades according to GOST cigarette, filter 1, 2 and 3-rd 12 rubles. over 1000 pieces of classes according to GOST cigarettes with filter grade 4 to 8 rub. over 1000 pieces of Gost cigarettes without filter $6 over 1000 pieces of cigarettes of grade 1 4 Br over 1000 pieces of jewelry 15% oil, including stabilized 55 USD. for 1 ton * gas condensate car gasoline with octane 290 rub. for 1 ton up to "80" inclusive car gasoline with other 370 rub. per 1 ton of octane numbers cars with 10 per cent of workers "; engine capacity more than 2 500 cc. see _ * weighted average rate of excise duty on traded oil, including stabilized gas condensate.
2) in paragraph 3 the words "excises" were replaced by the words "the excise rates and order their definitions;
paragraph, after the word "including" should be added by the word "stabilized";
3) in paragraph 4, the words "specific rate" should be replaced by the word "rates".
5. Article 5:1) in paragraph 1: paragraphs first-twelfth deleted;
new first paragraph amend paragraph to read as follows: ' 1. the amount of excise duty payers are determined independently. With this amount of excise in settlement documents and primary accounting documents, including invoices, is allocated a separate string. ";
paragraphs thirteenth, fourteenth and fifteenth count paragraphs respectively second, third and fourth;
second paragraph, after the words "shall not be subject to" add the words ", and refers to the financial results";
in the third paragraph, the words "exempted from taxation of this type of tax in accordance with paragraph 4 of article 3 of this federal law, as well as" should be replaced by the words "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 to order goods);
supplement paragraph paragraphs read as follows: "On alcohol atilovomu, forms of food raw material not sold on the side and used for the production of denatured alcohol, excise tax, excise duty exemption when transferring it into production for the manufacture of denatured alcohol shall not be accrued and not paid.
The amount of the excise duty, calculated and paid by taxpayers in the budget for excisable goods, later 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 trade), after documenting within 90 days from the date of shipment of the fact of taking such products tax authorities counted those taxpayers at the expense of future payments or refundable through general revenue taxes within ten days.
Organizations that produce excise goods that are later exported outside 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), the tax authorities may be granted on payment of excises on excisable goods shipped subject to the safeguards provided by authorized banks that in case of the Organization to the tax authorities for a period of 90 days from the date of shipment documents confirming the exportation of such goods with these banks after these 90 days without insured amount collected excise taxes. ";
2) paragraph 2 shall be amended as follows: "2. Excise duty shall be paid to the budget in the following terms: no later than the 30th day of the month following the reporting month-for excisable goods (except for natural gas), implemented from 1 St to 15th day (inclusive) of the month;
no later than 15th day of the second month following the reporting month-for excisable goods (except for natural gas), implemented with 16-last day of the reporting month.
Excise duty on natural gas shall be paid to the budget based on the actual implementation no later than 20th of the month following the reporting month. ";
3) in paragraph 4, the words "up to 20" replaced by "not later than 20th";
4) paragraph 5 shall be amended as follows:

"5. For the purposes of this federal law date (moment) of excisable goods, with the exception of natural gas, is the day of shipment (transfer) excisable goods, including manufactured from raw materials.
The same procedure is determined by the date (time) in genuine pay excisable goods of own production, with the donation of excisable goods with the Exchange and conducting mutual offsets involving excisable goods.
For the sake of this federal law, it does not matter whether the transfer or shipment directly to the buyer, the owner of the raw materials or on his behalf to another consignee.
Date (moment) of natural gas is considered the day of the receipt of funds for natural gas to accounts in banking institutions, and when paying cash-day cash flow in cash.
When a gratuitous transfer of natural gas, while exchanging the implementation date is the day it is transmitted. "
Article 2. This federal law shall enter into force on the day of its official publication.
With respect to excisable goods shipped before the date of entry into force of this federal law, the calculation and payment of tax shall be made in the previously established order on the previous rates.
The President of the Russian Federation and to entrust 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 29 February 14, 1998-FZ