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Amending Chapter 22 And 28, Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в главы 22 и 28 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Chapters 22 and 28 of Part 2 of the Tax Code of the Russian Federation adopted by the State Duma on 20 November 2009 Approved by the Federation Council on 25 November 2009 Article 1 Article 1 Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 32, sect. 3340; 2001, N 1, article 18; N 33, est. 3421, 3429; N 49, sect. 4554; 2002, N 22, 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 28, est. 2886; 2004, No. 31, sect. 3222; N 34, st. 3523; 2005, N 30, sect. 3118; 2006, N 31, 100 3433; 2007, N 1, article 31; N 21, est. 2461; 2008, N 30, est. 3598) the following changes: 1) Article 193, paragraph 1, should read: " 1. Taxation of excisable goods (excluding motor gasoline and diesel fuel) is based on the following tax rates: ----------------------- + ---------------------------------------------------- | Tax rate (percent and/or) in | rubles and pennies per unit) Types of excisable | ----------------- + ----------------- + ---------------- goods | January 1, 1 January to |from 1 January to | 31 December | 31 December | 31 December, December 31, 2010 | | 2010 | inclusive | inclusive |inclusive ----------------------- + ----------------- + ----------------- + ----------------- + ----------------- + ----------------- + all 30 rubles. 50 cops. 33 rubles. 60 cops. 37 rubles. 00 cop. In the case of raw materials (1 litre per 1 litre per 1 liter of ethyl anhydrous waterless alcohol-raw (ethyl) alcohol of all ethyl ethyl alcohol) alcohol of alcohol of Spirt alcohol. 00 cop. 0 roubles. 00 cop. 0 roubles. 00 cop. perfumery-per 1 litre per 1 litre per litre per litre of cosmetic anhydic, ethyl ethyl ethyl ethyl ethyl ethyl alcohol, alcohols, alcohols, an aerosol dispenser containing contained in Excise duties in excisable excises in excisable goods goods of Speartoscontaining 0 goods. 00 cop. 0 roubles. 00 cop. 0 roubles. 00 cop. 1 litre per litre per litre of Chemistry for unaqueable, unaqueable metal ethyl ethyl ethyl ethyl alcohol, alcohol, alcohols, alcohols, containing contained in Excise duties in excisable excises in excise duties on goods of alcoholic beverages and products of alcoholic beverages. 00 cop. 231 rubles. 00 cop. 254 Br. 00 cop. 1 litre per litre per 1 litre ethyl alcohol of more than aqueal inaqueate 9 per cent (ethyl ethyl ethyl alcohol, alcohol, alcohols, alcohols), in volume contained in the contained Champagne, excise, excisable, excise taxes, goods of carbonated, studyand natural beverages with a volume of ethyl alcohol of no more than 6 percent of finished products made of wine materials, Alcoa products made without adding ethyl alcohol) 158 rubles. 00 cop. 190 rubles. 00 cop. 230 rub. 00 cop. 1 litre per litre per 1 litre per 1 litre ethyl alcohol up to 9 aqueless ethyl ethyl ethyl ether (excluding alcohol, alcohol, alcohols, alcohols) in that contained contained in the number of champagne, excises in excisable excisable excisable excisers, goods in goods of carbonated, studyand natural beverages with a volume of ethyl alcohol of no more than 6% of the volume of finished products made of distillery produced without adding ethyl alcohol) and alcohol-containing Products (with the exception of alcohol-containing perfumery-cosmetic products in metal aerosol packaging and alcohol-containing products of household chemicals in metal aerosol packaging) Win natural (for 3 rubles. 50 cops. 4 rubles. 80 cops. 6 rubles. 00 cop. excluding 1 litre per 1 litre per 1 litre of champagne, sparkling, carbonated, natural beverages with a volume of ethyl alcohol of no more than 6% of finished products made of non-added wines Champagne ethanol, 14 rubles. 00 cop. 18 rubles. 00 22 Rub 00 cop. The sparkling, the 1 litre cop. 1 litre for 1 litre of carbonated, studsy beer with normative 0 rubles. 00 cop. 0 roubles. 00 cop. 0 roubles. 00 cop. (standardized) per litre per 1 litre of ethyl alcohol content of up to 0.5 per cent volume, inclusive beer with standard 9 rubles. 00 cop. 10 roubles. 00-12 Rub 00 cop. (standardized) per liter of copper. A liter of alcohol of more than 0.5 and up to 8.6% of alcohol with normative 14 rubles per liter, 1 litre per 1 liter. 00 cop. 17 rubles. 00 21 roubles. 00 cop. (standardized) per liter of copper. The volume of alcohol by ethyl alcohol by more than 8.6 per cent by ethyl alcohol was 1 litre per liter and 422 roubles per liter. 00 cop. 510 rubles. Rub 00 610. 00 cop. Cursive, 1 kg a cop. 1 kg for 1 kg of chewing, saustic, snorkable (except for tobacco used as raw material for tobacco production) Cigars 25 rubles. 00 cop. 30 rubles. 00 cop. 36 roubles. 00 cop. For 1 grand for 1 grand for Siegarilla, bidi, 360 rubles. 00 cop. 435 rubles. 00 cop. 530 Rub 00 cop. Cigarettes for 1,000 pieces per 1,000 pieces of Cigarette Cigarettes with a filter of 205 rubles. 00 cop. 250 rubles. 00 cop. 305 Bts. 00 cop. per 1,000 pieces + 1,000 pieces per 1,000 + 6.5 percent + 7.0 7.5 percent estimated percentage of calculated cost, estimated cost, estimated cost based on the calculated basis of maximum retail price maximum, maximum retail price, but not less retail but not less than 250 rubles. 00 cop. Prices, but not for 375 rubles. 00 cop. for 1,000 pieces under 1,000 pieces 305 roubles. 00 cop. Cigarettes without filter, 125 rubles. 00 cop. 175 rubles. 00 cop. 250 rubles. 00 cop. 1 000 pieces + 1 000 + 1 000 + 6.5 percent + 7.0 7.5 percent estimated percentage of calculated cost, estimated cost, estimated cost based on the calculated outcome of maximum retail price, maximum retail price, but not less than the retail price, but not less than 155 bln rubles. 00 cop. However, at least 305 roubles were received. 00 cop. { \field { \cs6\f1\cf6\lang1024 } { \field 00 cop. 1 000 pieces for 1 000 pieces of cars, cars with 0 rubles. 00 cop. 0 roubles. 00 cop. 0 roubles. 00 cop. Power of the engine 0.75 kW for 0.75 kW to 67.5 kW (90 l). (c) (1 l. (c) (1 l. (c) (1 l. (...) (...) 90 cops. 26 rubles. 30 cops. 28 rubles. 90 cops. Power of the engine 0.75 kW to 0.75 kW above 67.5 kW (1 l. (c) kW (1 l. (c) (1 l. (c) (90 l. (c) and up to 112.5 kWth (150 l. (c) Vehicles of vehicles with a passenger car of 235 rubles ($1). 00 cop. 259 rubles. 00 cop. 285 rub. 00 cop. Power of the engine 0.75 kW to 0.75 kW above 112.5 kW (1 l. (c) kW (1 l. (c) (1 l. (c) (150 l. (c) Motorcycles with an engine power greater than 112.5 kW (150 l. (c) Motor oil for 3,246 roubles. 3 570 rubles 3 927 roubles. For diesel and (or) 10 cops. 70 cops. 80 cops. The carburettor's 1 ton per tonne per tonne (injector) of the Straight gasoline is 4,290 rubles ($1,290). 4,719 rubles 5 190/ 00 cop. 00 cop. 90 cops. 1 ton per ton for 1 ton; taxation of motor gasoline and diesel fuel from 1 January 2010 to 31 December 2010 is carried out at the following tax rates: ----------------------------- + ------------------------------------- Subexcise product types | Tax rate (percent and/or) | in rubles and pennies per unit | metering) ----------------------------- + ------------------------------------- Road gasoline: with octane number up to "80" 2 923 rubles. 00 cop. 1 ton and other octane number 3,992 rubles. 00 cop. Diesel fuel prices grew by 1.18% to RUB 1.188 billion from RUB 1.189 billion. 00 cop. 1 ton; taxation of motor gasoline and diesel fuel from 1 January 2011 to 31 December 2012, inclusive, at the following tax rates: ---------------------- + -------------------------------------------- | Tax rate (percent and (or) Excise types and cents per unit of measure) goods | ------------------------ + ------------------- |from 1 January to 31 December | 1 January through | 2011 | 31 December 2012 | | years inclusive ---------------------- + ------------------------ + ------------------- Automobile gasoline: not corresponding to 4,624 rubles. 60 cops. 4,948 roubles. 30 cops. Class 3, Class 3, Class 5, Class 5, Class 5, Class 5, Class 5, or Class 5 20 cops. 4,603 Rub 40 cops. Class 4 and class 5, 3, 773 roubles. 00 cop. 4 037 roubles. 00 cop. 1 tonne of Diesel: not corresponding to 1,573 rubles. 00 cop. 1 683 roubles. 70 cops. Class 3, Class 3, Class 5, Class 5, Class 5, Class 5, Class 5, Class 5, Class 5, Class 5, Class 5, Class 5, Class 5, Class 5, 40 cops. 1 395 roubles. 70 cops. 1 ton of class 4 and class 5 1,067 rubles. 20 cops. 1 142 roubles. 00 cop. 1 ton per ton. "; 2) the first paragraph of article 200, paragraph 2, should be supplemented with the following sentence:" When calculating the amount of the excise duty on alcoholic beverages with a volume of ethyl alcohol above 9 per cent, The tax deductions shall be made within the amount of the excise tax calculated on the basis of excise goods used as raw materials based on the rate of excise duty on ethyl alcohol set out in article 193, paragraph 1, of this Code as of the date of purchase of the excise duty. Goods used as raw materials. "; 3) Article 204, paragraph 3 The following wording: " 3. The payment of excise duties in the implementation (transfer) by taxpayers of the excisable goods produced by them is based on the actual implementation (transfer) of the specified goods over the last tax period not later than the 25th of the month following the previous year. In the last tax period, unless otherwise provided for in this article. "; 4) in article 361: (a), paragraph 2, should read: " 2. The tax rates referred to in paragraph 1 of this article may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than ten times. "; b) in paragraph 3: of the term of useful use "substitute the number of years since the year of issuance of the vehicles, and (or) their environmental class"; add the following paragraph: " Number of years since the year of issuance shall be determined as of 1 January of the current year in the calendar year. the year following the year of the vehicle's release. ". Article 2 This Federal Law shall enter into force on 1 January 2010, but no earlier than one month from the date of its official publication; and no earlier than the first number of tax periods in the corresponding tax period. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 28, 2009 N 282-FZ