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

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102050998

Expired-the Federal law dated 21.07.2005 N 114-FZ of the RUSSIAN FEDERATION FEDERAL LAW on fees for the issuance of licenses and the right to manufacture and circulation of ethyl alcohol, alcohol and alcoholic beverages passed by the State Duma on December 18, 1997 year approved by the Federation Council of the year December 24, 1997 (as amended by the Federal law dated 06/29/2004 N 58-FZ) t s t b I 1. The General provisions of this Federal Act establishes the procedure and the size of the levy for the issuance of the license and the right to manufacture and circulation of ethyl alcohol, alcohol and alcoholic products of each type (alcohol drinking, vodka, liquor, champagne, cognac (brandy), Calvados, grape wines, fruit, sparkling, sparkling, natural and special, soft drinks and other food products with content of ethyl alcohol from food raw materials more than one and a half per cent of the units of alcohol) except for beer (hereinafter collection).
The alcohol-containing products subject to licensing are any solutions, emulsions, suspensions and other products with the volume of shares, more than 12 per cent ethyl alcohol contained in the finished product, or organizations supplied by imports and penalized with excise duty.
Are not charged a fee for the right to manufacture and trafficking of alcohol-containing solutions of the following kinds: alcohol-containing medicines, treatment-and-prophylactic, diagnostic tools, registered the authorized federal body of executive power and brought in the State Register of medicinal products and medical devices, as well as tools produced in chemist's establishments individual recipes including homeopathic preparations, preparations for veterinary use, cosmetic products, and waste of alcohol production and alcoholic products that have passed the State registration in the relevant authorized bodies.
The effect of this federal law shall not apply to relations associated with retail realization of said products.
T s t b I 2. Payers of payers of tax collection are organizations of any form of ownership and departmental subordination (including organizations with foreign investments), applying the appropriate authorities to obtain the license for the production and circulation of ethyl alcohol, including alcohol solutions and alcoholic products (hereinafter licence) and received these licenses in accordance with the established procedure. For purposes of this federal law, organizations should understand the organizations having the status of legal persons.
T s t b I 3. Dimensions collection fee is charged for the issue of licences in the following sizes: for the right to manufacture, storage and use of ethyl alcohol, including alcohol solutions directly to organizations-licensees-500 statutory minimum wages;
for the right production, bottling, storage and sale of alcoholic beverages directly to organizations-licensees-500 statutory minimum wages;
on the right, storage and bottling of realization of alcoholic products directly to organizations-licensees-500 statutory minimum wages;
the right storage of ethyl alcohol, including alcohol solutions and alcoholic beverages-500 statutory minimum wages;
on the right of purchase, storage and wholesale sale of ethyl alcohol, including alcohol solutions and alcoholic beverages-500 statutory minimum wages;
the right to export of ethyl alcohol and alcoholic beverages-100 the minimum statutory wage for single license * and 500 times the minimum statutory wage for general license *;
for the right to purchase imports, storage and wholesale realization of ethyl alcohol, alcohol and alcoholic beverages-1000 times the minimum statutory wage for a single license and 15000 statutory minimum wage for general license.
Payment for carrying out the authorized federal body of executive power of the annual surveys of organizations on compliance with the conditions necessary for the implementation of the activity concerned, is made separately in the amount covering the costs of specified examinations, as prescribed by the Government of the Russian Federation (but not more than 50 statutory minimum wage).
T s t b I 4. The terms and the procedure of collecting the tax is paid by the payer themselves annually once per each year of validity.
Payment collection is carried out in the following terms: applicant organizations to appropriate authorities for a license, prior to the filing of the application (for the first year of validity of the licence);
organizations that have received a licence in accordance with the established procedure for the right of realization of activity concerned, not later than the date (day and month) the enactment specified license (for each subsequent year of its validity).

For licences authorizing the implementation of several activities, the remitter pays the fee for the right to carry out each activity specified in this license.
When implementing licensing activity on multiple geographically separate sites remitter pays the fee for the right to carry out the activities at each site.
When reissuing a license fee prescribed for the issuance of a new license.
When renewal of the suspended license charge.
For issuance of a new license to replace lost remitter pays the fee provided for in article 3 of this federal law.
In case of refusal to grant a licence fee paid refundable minus expenses for the consideration of applications for licences in the amount of three times the minimum statutory wage.
Refund paid collection is carried out by the tax body upon presentation of the organization applying for the licence, a document confirming the refusal to grant a license, issued by the notified body responsible for licensing.
In all other cases, the paid fee will not be refunded.
Amount paid collectings included organizations in the composition of the costs of producing and selling the products (works and services) in the calculation of income tax.
Payers are gathering annually to the tax authorities at the place of its finding tax calculation (Declaration) on the prescribed form not later than 15 days after the date of issuance of the licence. At the same time taxpayers send to the tax authorities a copy of the licence.
_ * single license for export (import) is issued on delivery of the export (import) of ethyl alcohol, alcohol-containing solutions or alcohol products, customs value not exceeding 10000 minimum wages or amount of which in terms of absolute alcohol not more than 2 thousand decalitres, for a term not exceeding two months.
* General licence for export (import)-licence for the supply of exports (imports) of ethyl alcohol, alcohol and alcoholic beverages within one year from the date of receipt of the license.
T s t b I 5. Admission fee collection enters the income budget, which contains the body authorized to conduct the licensed activity. (Article 5 suspended from January 1 to December 31, 2005 year-Federal Act of 2004 N 173-FZ) t s t b I 6. Instructions for use of this federal law, instructions for use of this federal law is published by the Ministry of Finance of the Russian Federation. (As amended by the Federal law dated 06/29/2004 N 58-FZ) t s t b I 7. Responsibility of taxpayers and supervision by tax authorities for violation of the law of the Russian Federation "on the collection for issuing licences for the production and circulation of ethyl alcohol and alcohol production" 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".
Monitoring for accuracy, completeness and timeliness of making budget collection is carried out by tax authorities in accordance with their competence, as defined by federal law.
T s t b I 8. The manner of entry into force of this federal law this federal law shall enter into force on the day of its official publication.
The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
The President of the Russian Federation, b. Yeltsin, Kremlin, Moscow, N 5 January 8, 1998-FZ