Details of excise tax payment in new regions of the Russian Federation have been established

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The State Duma in the second and third readings adopted amendments that define the specifics of calculating and paying excise taxes on alcohol and tobacco in the territories of Donetsk and Lugansk People's Republics, Zaporozhye and Kherson regions.

The amendments were adopted as part of the draft law on amendments to the Tax Code of the Russian Federation, which was submitted to the State Duma as part of the budget package.

According to the amendments, excise taxpayers engaged in the production of alcoholic and excisable alcohol-containing products or tobacco products, who on the day of the admission of new subjects to Russia worked in these regions, calculate and pay excise taxes with regard to these excisable products in accordance with the procedure established by the current Russian legislation.

Organizations engaged in the production of these products in the territories of the DPR or LPR are obliged, as of January 1, 2023, to conduct an inventory of ethyl alcohol purchased and not used for production, as well as an inventory of the remnants of alcoholic and excisable alcohol-containing products, tobacco products, the amount of excise tax on which is paid in accordance with the legislation of the republics. The obligation to conduct an inventory also applies to organizations from the Zaporozhye and Kherson regions.

Inventory data will be sent to the tax authorities at the place of registration in any form no later than February 1, 2023.