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On Fees For Issuance Of Licenses And The Right To Production And Turnover Of Ethyl Alcohol, Alcohol And Alcoholic Beverages

Original Language Title: О сборах за выдачу лицензий и право на производство и оборот этилового спирта, спиртосодержащей и алкогольной продукции

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Spspent power-Federal Law of 21.07.2005 N 114-FZ RUSSIAN FEDERATION FEDERAL LAW On licensing fees and the right to production and turnover of ethyl alcohol, alcohol and alcohol Adopted by the State Duma on 18 December 1997 Approved by the Federation Council on 24 December 1997 (In the wording of Federal Law dated 29.06.2004 N 58-FZ) C t I am 1. General provisions This Federal Law sets out the procedure and size of the licence fee and the right to manufacture and trade ethyl alcohol, alcohol-containing and alcoholic beverages of each type (drinking alcohol, vodka, alcoholic beverages, champagne, brandy (brands), Calvados, vineyards, vineyards, fruit, sparkling, hipsy, natural and special, low-alcohol drinks and other foods with ethyl alcohol content of the foodstuff 1.5 per cent of the alcohol unit) except beer (hereinafter referred to as the collection). "Alcohol-containing products subject to licensing include any solutions, emulsions, suspension and other products with a volume of ethyl alcohol of more than 12 percent of finished products sold by the company." by organizations or by imports and taxable excises. There is no fee for the right to manufacture and traffic alcohol-containing solutions of the following kinds: alcohol-containing drugs, medical-prophylactic, diagnostic tools registered by the authorized federal authority The executive authorities and the state register of medicines and medical products, as well as the funds made by pharmacies on individual recipes, including homeopathic preparations, preparations Veterinary, perfumery-cosmetic products, as well as The waste of alcohol production and alcohol products that have been registered in the relevant authorities. This Federal Act does not apply to the relations associated with the retail sale of these products. C I am 2. Payors of the fee The fee for the fee is the organization of any form of ownership and departmental identity (including foreign investment organizations) that applied to the relevant authorized bodies to obtain a license for the production and turnover of ethyl alcohol, including alcohol-containing solutions and alcoholic beverages (hereinafter referred to as the licence) and licensed in accordance with the established procedure. For the purposes of this Federal Law, organizations should be understood by organizations with the status of legal entities. C but I am 3. Collection size The fee is charged for issuing licenses in the following dimensions: for the production, storage and sales of ethyl alcohol, including alcohol-containing solutions, directly by licensees. The legal minimum wage; for the right of production, bottling, storage and sale of alcoholic beverages directly by licensees-500 statutory minimum wage levels; on bottling, storing, and selling alcoholic beverages directly licensed by the licensees-500 statutory minimum wage rates; for the right to storage of ethyl alcohol, including alcohol-containing solutions, and alcoholic beverages-500 prescribed by law The right to purchase, store and sell ethyl alcohol, including alcohol-containing solutions, and alcoholic beverages-500 specified by law of minimum wage; Ethyl alcohol and alcohol-100 established by law The minimum wage for a single license * and 500 statutory minimum wage for the general license * *; for the purchase of import, storage and distribution of ethyl alcohol, alcohol-containing and Alcohol-1,000 statutory minimum wage for a single licence and 15,000 statutory minimum wage for a general licence. The charge for the conduct of annual surveys of organizations by the federal executive authority for compliance with the conditions necessary for the performance of the activity concerned shall be paid separately. by the Government of the Russian Federation (but not more than 50 statutory minimum wage levels). C t I am 4. Timing and payment order The fee is paid annually by the payer-once per year of the license activity. The collection fee is implemented in the following terms: organizations that applied to the appropriate authorized authorities for a license, before submitting the specified application (for the first year of the license); organizations that have been granted a licence to carry out the activity in question are no later than the date (number and month) of the implementation of the licence (for each subsequent year of its operation). The payer pays a fee separately for the right to carry out each activity specified in the license to obtain multiple activities. The payer pays a fee separately for the right to carry out activities on each site when licensed activities are carried out on several territorially distinct entities. When the license is reissued, a fee is charged to the amount provided for the new license. No fee is charged when the suspended licenses are resumed. For the issuance of a new licence to replace the lost payer, the fee is payable as provided for in article 3 of this Federal Act. If a licence is refused, the charge paid is subject to restitution, after deduction of the expenses of the application for a licence in the amount of the three statutory minimum wage levels. The amount of the fee paid shall be repaid by the tax authority upon presentation of a document confirming the denial of the license issued by the authorized body licensing. In all other cases, the paid fee is not refunable. The amount of fees paid is included by the organizations in the cost of production and sales (performance, services) taken in calculating the profit tax. The fee payable shall be submitted annually to the tax authorities at the place where the tax calculation (declaration) is made, in accordance with the prescribed form, not later than 15 days after the date of issue of the licence. At the same time, the payers send a copy of the issued license to the tax authorities. _________________ * The export (import) export licence is issued for the export (import) of ethyl alcohol, alcohol-containing solutions or alcoholic beverages, whose customs value does not exceed 10 000 The minimum wage, or the amount of which does not amount to more than 2,000 decaliters in absolute alcohol, for a period of not more than two months. ** The export licence (import) is the export licence (import) of ethanol, alcohol-containing and alcoholic beverages for one year from the date of receipt of the licence. C but I am 5. { \b Enrollment } { \b } { \b } { \b } { \b } { \b fee } { \b } { \b } { \b } { \b (Article 5 is suspended from 1 January to 31 December 2005-Federal Law of December 23, 2004). N 173-FZ) C t I am 6. Instructions for the application of this Federal Law The instruction for the application of this Federal Law is issued by the Ministry of Finance of the Russian Federation. Federal Law of 29.06.2004 N 58-FZ) C t I am 7. Liability of the payers and control of the tax authorities For violation of the Russian Federation's Law "On the Collection of Licenses for the Issuance of Licenses for the Production and Trafficking of Ethyl alcohol and Alcohol" by the taxpayers and their officials. In accordance with the Russian Federation's Law on the Basis of the Tax System in the Russian Federation. Control of the correctness, completeness and timeliness of the collection of the budget by the tax authorities in accordance with their competence, determined by the federal law. C but I am 8. The procedure for the entry into force of this Federal Law This Federal Law shall enter into force on the date of its official publication. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. President of the Russian Federation B. Yeltsin Moscow, Kremlin 8 January 1998 N 5-FZ