Taxpayers
Legal entities, individual entrepreneurs and individuals who carry goods across the Russain Federation national boundaries
Tax base
Sales of excisablegoods (incl. ethyl(cognac) spirits, alcoholic beverages, tobaccoproducts)
Taxable period
Calendar month
Tax rate
Is separately established for each excisable good (Article 193 of the Tax Code of the Russian Federation)
Tax calculation
A multiple of tax rate and tax base percentage of the tax base corresponding to the tax rate - for excisable goods which are taxed at advaloremtax rates
Advance payment
Done by alcoholic goods manufacturers (p. 6 Article 204 of the Tax Code of the Russian Federation)
Tax payment
Not later than on the 25th day of the month following the reporting period For legal entities in possession of certificates - not later than on the 25th day of the third month following the expired tax period