RUSSIAN FEDERATION FEDERAL LAW On Amendments to Chapter 22 of Part of the Second Tax Code of the Russian Federation adopted by the State Duma on July 9, 2004 Approved by the Federation Council on July 15, 2004 g. N 107-FZ) Article 1 Enroll Part Two of the second Tax Code of the Russian Federation (Parliament) of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 33, est. 3421, 3429; 2002, N 22, st. 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 28, est. 2886; Russian newspaper, 2004, 1 July) the following changes: 1) Article 181, paragraph 1, paragraph 5, paragraph 1, of the word "LTL not more than 270 ml" shall be replaced by " shall not be more than 100 ml with a volume of ethyl alcohol up to 80 per cent inclusive "; 2) in article 193: paragraph 1 should read: " 1. The taxation of excisable goods is based on the following tax rates: ------------------------------------------------------------------- Types of excisable goods. ¦ and pennies for ¦ unit of measure) ---------------------------------------- + -------------------------- 1 ¦ 2 ------------------------------------------------------------------- Ethyl alcohol from all Raw materials (at 19 rubles per dollar). 50 cops. 1 litre volume of alcohol-raw alcohol from all non-aquatic ethyl species) alcohol of Alcoholic products with a volume ratio of 146 rubles. 00 cop. For 1 litre ethyl alcohol more than 25% of unaqueous ethyl ethyl (except wine) and alcohol-containing alcohol contained in the products of the excise products with a volume of 108 rubles. 00 cop. For 1 liter of ethyl alcohol above 9 and up to 25 unaqueable ethyl interest (excluding alcohol contained in wine) excisable products Alcoholic products with a volume share of 76 rubles. 00 cop. 1 liter of ethyl alcohol up to 9 percent of the ethyl ethyl alcohol (except for wine) alcohol contained in the excisable Vin goods (except for natural, 95 rubles). 00 cop. 1 litre of champagne, sparkling, unaqueous ethyl carbonated, spike) alcohol contained in the excisable Vina of champagne, sparkling, 10 rubles. 50 cops. For 1 liter of carbonated wine, studyin wine (excluding 2 roubles). 20 cops. 1 liter of champagne, sparkling, carbonated beer) Beer with normative 0 rubles. 00 cop. For 1 litre (standardized) the content of the volume of ethyl alcohol up to 0.5% inclusive beer with normative 1 ruble. 75 cops. For 1 litre (standardized) the content of the volume of ethyl alcohol above 0.5 and up to 8.6% Pivo with normative 6 rubles. 28 cops. For 1 liter (standardized) the content of the volume of ethyl alcohol above 8.6% Tobacco products: tobacco pipe 620 roubles. 00 cop. For the first time, the tobacco smoke, except for 254 roubles. 00 cop. 1 kg of tobacco used as raw material for the production of tobacco products Cigar 15 rubles. 00 cop. For 1 grand, Siegarillas will be 170 roubles. 00 cop. For 1,000 Cigarettes with a filter of 65 rubles. 00 cop. 1 000 plus 8 percent, but not less than 20 percent of selling price * Cigarettes without filter, cigarettes 28 rubles. 00 cop. 1 000 plus 8 percent, but not less than 20 percent of leave price * cars with a capacity of 0 rubles. 00 cop. For 0.75 engines, up to 67.5 kW (90 l). (c) kW (1 l. (c) Vehicles with a capacity of 15 rubles. 00 cop. For 0.75 engine power exceeding 67.5 kW (90 l). (c) and kW (1 l. (c) up to 112.5 (150 l. (c) Vehicles with a capacity of 153 roubles. 00 cop. for 0.75 motor vehicles above 112.5 kW (150 l. (c), kW (1 l. (c) Motorcycles with an engine power greater than 112.5 kW (150 l. (c) Petrol (2 657) for motor vehicles. 00 cop. For the first time in the year, the number of gasoline in the amount of 16.2 million rubles (about $619 million) was 1.69 per tonne. 00 cop. Diesel fuel prices grew by 1% to RUB 1.02 billion from RUB 1.01 billion. 00 cop. For diesel and (or) 2 951 roubles, oil for diesel and (or) 2,951 roubles. 00 cop. 1 ton of direct motor gasoline (injection engine) 1 ton of gasoline. 00 cop. 1 ton "; ____________ *The selling price recognizes the value of the cigarettes sold, or pigs, calculated on the basis of the provisions of article 40 of this Code, without taking into account Value added tax. in paragraph 2: paragraph 2, after "9%", add ", wines of natural, including champagne, sparkling, carbonized,";(Spilled out of paragraph 2) Article 193, paragraph 2, of the Constitution of the Republic of the Russian Federation N 107-FZ ) paragraphs 4 and 5 after the words "with regard to wines" should be added with the words ", except for natural wine, including champagne, sparkling, carbonated,"; " In the fourth and fifth paragraphs of article 193, paragraph 2, the Federal Act of 21.07.2005 N 107-FZ) 3) (Spconsumed by Federal Law of 21.07.2005) N 107-FZ) 4) (Spconsumed by Federal Law of 21.07.2005) N 107-FZ)Article 2 1. This Federal Act shall enter into force on 1 January 2005, but not earlier than one month from the date of its official publication, with the exception of article 1, paragraph 1, of this Federal Act. 2. Article 1, paragraph 1, of this Federal Act shall enter into force on 1 January 2006. President of the Russian Federation Vladimir Putin Moscow, Kremlin 28 July 2004 N 86-FZ
