The Ministry of Finance of the Russian Federation, as part of the transition to a "digital excise tax" for tobacco, based on information from the labeling system, has prepared a draft government decree that provides for the introduction of accounting and control special stamps for labeling tobacco and excisable nicotine-containing products.
According to the document posted on the website of the preparation of regulatory legal acts, the term "accounting and control special stamp" is proposed to be introduced into the second part of the Tax Code of the Russian Federation.
As reported in the documents posted on the website, the amendments are related to the abolition of excise stamps for labeling tobacco products. The term "accounting and control special mark" will be applied to the packaging of tobacco and excisable nicotine-containing products "in order to preserve the authority to administer excise amounts in respect of the excisable goods imported from the member states of the Eurasian Economic Union (hereinafter referred to as the EAEU) by the customs authorities, as well as in connection with the need to ensure control over the correctness of the determination of the tax base on excise taxes on tobacco and nicotine-containing products".
As Vladislav Zaslavsky, director of the Department of digital labeling of goods and legalization of turnover of products of the Ministry of Industry and Trade, reported in the Federation Council this spring, there will be no excise stamps on tobacco packs from 2024. "Starting from 2024, we will remove excise stamps from packs, the additional burden on the business of buying them will go away, excise taxes will be charged solely on the basis of information contained in the labeling system. Integration with the tax service systems is fully completed," he said.
In June, Zaslavsky said that the Ministry of Industry and Trade of the Russian Federation also proposes, following tobacco and nicotine-containing products, to extend the digital excise tax on beer, beer drinks and sweet water, which are also labeled.