The Government of the Russian Federation has submitted to the State Duma a bill on amendments to the Tax Code, which provide for the recognition of sugar-containing beverages as excisable goods. The document is posted in the electronic database of the lower house of Parliament.
"In order to provide additional federal budget revenues for the possibility of allocating budget allocations from the federal budget for 2023 and for the planning period of 2024 and 2025 for the implementation of the activities of the federal project "Combating Diabetes Mellitus", the bill provides for the recognition of sugar-containing beverages as excisable goods," the explanatory note says.
According to the document, non-alcoholic beverages produced with the addition of sugar or other sweetening substances, the content of which exceeds 5 g per 100 ml of the drink, are recognized as sugar-containing beverages. Specialized beverages that have passed the state registration of specialized food products and are included in the unified register of specialized food products, fermentation beverages, kvass with an ethyl alcohol content of 0.5% to 1.2% inclusive, as well as juices, nectars, juice drinks and fruit drinks will not be subject to excise duty. The excise tax rate on sugar-containing beverages is set from January 1, 2023 in the amount of 7 rubles per 1 liter.
According to the government's calculations, additional federal budget revenues from excise taxes on sugar-containing beverages are expected to amount about 35 billion rubles per year.
Source:
tass.ru