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Amending Chapter 22, Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в главу 22 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments to Part Two, Chapter 22, of the Tax Code of the Russian Federation adopted by the State Duma on 27 April 2007 Approved by the Federation Council on 4 May 2007 Article 1 Enroll Part Two of the Russian Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 32, sect. 3340; 2001, N 1, article 18; N 33, est. 3413, 3421, 3429; 2002, N 22, st. 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 28, est. 2886; 2004, 27, sect. 2711; N 31, st. 3222; 2005, N 1, st. 9; N 27, est. 2713; N 30, sect. 3101, 3118, 3128; 2006, N 31, st. 3433, 3436) the following changes: 1) paragraph 18 of Article 179-2 after "other spirit-containing products" with the words "(except for denatured alcohol-containing products)"; 2) in paragraph 5 Article 181, paragraph 1, subparagraph 2, of the words ", which has been duly registered in the competent federal executive authorities," delete; (3) in article 187-1: (a) the first sentence of paragraph 2 should read as follows: editions: " The maximum retail price is a price above which The unit of consumer packaging (a pack) of tobacco products cannot be sold to consumers by retailers, catering, services, and individual entrepreneurs. "; b) in paragraph 3 "applied" to read "to be applied"; in) to supplement paragraph 7 with the following: " 7. When a taxpayer has declared a single stamp (one name) imported into the customs territory of the Russian Federation, with different maximum retail prices specified in the unit of consumption (package) of tobacco products, the estimated value is defined as the product of each maximum retail price specified in the consumer package (package) of the tobacco product, and the quantity of imported units (packs) on which are specified Relevant maximum retail prices. "; 4) paragraph 1 Article 193 as follows: " 1. Taxation of excisable goods is based on the following tax rates: ------------------------------------------------------------------- | Tax rate (in percent and/or) | in rubles and pennies per unit ) The types of excisable + ------------------------------------------------- goods | 1 January to |from 1 January to 1 January through | 31 December | 31 December | 31 December | 2008 | 2009 | 2010 | inclusive | | inclusive | ------------------------------------------------------------------- Alcohols 25 roubles. 15 cops. 26 rubles. 80 cops. 28 rubles. 40 cops. of all types per litre per 1 litre per 1 litre of raw material (in volume non-aqueous, aqueous ethyl ethyl ethyl ethyl alcohol from alcohol of alcohol of all kinds of alcohol from alcohol of all kinds of raw materials) Speartoscontaining RUB 0. 00 cop. 0 roubles. 00 cop. 0 roubles. 00 cop. perfumery-per litre per 1 litre per litre per litre of cosmetic anhydrate ethyl ethyl ethyl ethyl ethyl ethyl alcohol, alcohol, alcohols, aerosol containing contained packaging in excisable In particular, the excise duties on excise duties on goods in the excise tax on alcohol products are increased. 00 cop. 0 roubles. 00 cop. 0 roubles. 00 cop. 1 litre per litre per litre for 1 litre of household chemistry in unaqueable, unaqueable ethyl ethyl ethyl ethyl alcohol, alcohols, alcohols, alcohol, containing contained in excisable Excise duties in the subexcisable goods of the goods are 173 rubles ($1). 185 rubles. 196 rbl products from 50 cops. 00 cop. 00 cop. per litre per litre per 1 litre per litre ethyl ethanol, anhydal ethyl ethyl ethyl ethyl 9 per cent (alcohol, alcohol, alcohol, excluding containing avalanche) Excise in excises in excisable, in particular the goods of goods of champagne, sparkling, carbonated, Shipch, natural beverages with a volume of ethyl alcohol not exceeding 6% of the volume of finished products made from wine materials, produced without the addition of ethyl alcohol) and alcohol-containing products (for With the exception of alcohol-containing perfumery-cosmetic products in metal aerosol dispenser and alcohol-containing products of household chemistry in metal aerosol package) Alcoholic 110 Rub. 117 rubles. 124. products from 00 cop. 15 cops. 18 cops. by volume per 1 litre per litre per 1 litre of ethyl alcohol without waterless water up to 9 per cent ethyl ethyl ethyl ethyl ethyl ethanol (for alcohol, alcohol, alcohol, and the exception of the containing contained natural) Excise in excises in excisable, in particular the goods of goods of champagne, sparkling, carbonated, Shipch, natural beverages with a volume of ethyl alcohol not exceeding 6% of the volume of finished products made from wine materials, Veils produced without adding ethyl alcohol) Guilt-natural 2 rubles. 35 cops. Two rubles. 50 cops. Two rubles. 70 cops. (with the exception of 1 litre per litre per 1 litre of champagne, sparkling, carbonated, heaped), natural beverages with a volume of ethyl alcohol of no more than 6 per cent of finished products made of non-added wines Champagne ethyl alcohol, 10 rubles. 50 cops. 11 roubles. 20 cops. 11 roubles. 87 cops. For 1 liter, 1 liter to 1 liter, beer-free beer with 0 rubles per liter. 00 cop. 0 roubles. 00 cop. 0 roubles. 00 cop. 1 litre per litre per 1 litre (standards-carbonated) with ethyl alcohol content of up to 0.5% and beer with 2 rubles per liter. 74 cops. Two rubles. 92 cops. 3 roubles. 09 copper. 1 litre per litre per 1 litre (standards-carbonated) with ethyl alcohol content above 0.5 and up to 8.6% Pive with 8 rubles. 94 cops. 9 rubles. 52 cops. 10 roubles. 09 copper. 1 litre per litre per 1 litre (standards-carbonated) with ethyl alcohol content exceeding 8.6% Tobacco pipes, 300 roubles per litre. 300 rubles 300 rubles A smokin ', 00 cop. 00 cop. 00 cop. Chewing, for 1 kg per 1 kg, sauspid, snorkelling (except for tobacco used as raw material for tobacco production) Cigars 17 roubles. 75 cops. 17 rubles. 75 cops. 17 rubles. 75 cops. For 1 grand, Siegarilla will be around 232 rubles per 1,000 rubles. 247. 260 rubles. 00 cop. 00 cop. 00 cop. 1 000 pieces per 1 000 pieces per 1 000 pieces of Cigarette with 120 rubles. 145 RUB. 175 rubles. 00 cop filter. I'm a cop. I'm a cop. for 1,000 pieces + 1,000 pieces + 1,000 pieces + 5.5 percent 6 percent of 6.5 percent estimated calculated cost, cost, cost, based on the outcome of maximum maximum retail retail price, price, price, but no less but no less than 142 rubles. 172 rubles. 210 rubles. 00 cop. I'm a cop. I'm a cop. 1 000 pieces 1,000 pieces 1,000 pieces of Cigarette without 55 rubles. 00 cop. 70 rubles. 00 cop. 90 rubles 00 cop. filter, 1,000 pieces + 1,000 pieces + per 1,000 pieces + 5.5 percent, 6.5 percent estimated calculated cost, cost, cost, accruable based on the outcome of maximum maximum retail retail price, prices, prices, but no less but not less than 72 rubles. 90 rubles 115 roubles. 00 cop. I'm a cop. I'm a cop. 1 000 pieces 1 000 pieces 1 000 pieces of Cars 0. 00 cop. 0 roubles. 00 cop. 0 roubles. 00 cop. passenger car with 0.75 kW per .75 kW capacity (1 l. (c) (1 l. (c) (1 l. (c) Engine up to 67.5 kW (90 l) (c) Vehicles 19. 26 cops. 21 rubles. 00 cop. 22 rubles. 00 cop. passenger car with 0.75 kW per .75 kW capacity (1 l. (c) (1 l. (c) (1 l. (c) over 67.5 kW (90 l) (c) and up to 112.5 kWth (150 l. (c) Vehicles 194 rubles. 207 rubles. 220 roubles. that's a car. 00 cop. 00 cop. A power of 0.75 kW, 0.75 kW per 0.75 kW engine (1 litre). (c) (1 l. (c) (1 l. (c) above 112.5 kW (150 l. (c) Motorcycles with an engine power greater than 112.5 kW (150 l. (c) Car 2 657/ 2 657 RUB. 2 657 RUB. Petrol from 00 cop. 00 cop. 00 cop. 1 tonne up to 1 tonne up to "80" inclusive. 3 629 roubles. 3 629 roubles. Gasoline with a different 00 cop. 00 cop. 00 cop. 1 tonne, 1 tonne of Diesel-1 tonne-1 080 rubles. 1,080 roubles. 1,080 roubles. fuel is 00 cop. 00 cop. 00 cop. In the first half of this year, the price of oil for 1 ton of motor oil is 2 951 rubles. 2 951 roubles. 2 951 roubles. For a diesel 00 cop. 00 cop. 00 cop. and (or) 1 ton per ton per tonne of carburettor (injection) engines for the Direct 2 657 rubles. 2 657 RUB. 2 657 RUB. Petrol 00 cop. 00 cop. 00 cop. Article 2 Article 2 1. This Federal Law shall come into force at the expiration of one month from the date of its official publication and not earlier than the first number of the regular excise tax period, except for Article 1, paragraph 4 of this Federal Law. 2. Article 1, paragraph 4, of this Federal Act shall enter into force on 1 January 2008. 3. The paragraph of article 181, paragraph 1, paragraph 1, of the second Tax Code of the Russian Federation (in the wording of this Federal Act) applies to the legal relations that have arisen since 1 January 2007. President of the Russian Federation Vladimir Putin Moscow, Kremlin 16 May 2007 N 75-FZ