1 types of excisable goods. What goods are considered excisable?

EXCISABLE GOODS - goods the sale of which is subject to excise taxation. The following are recognized as excisable goods:

1) ethyl alcohol from all types of raw materials, with the exception of cognac alcohol;

4) beer;

5) tobacco products;

7) passenger cars and motorcycles with an engine power exceeding 112.5 kW (150 hp);

8) motor gasoline;

9) diesel fuel;

10) motor oils for diesel and (or) carburetor (injection) engines (clause 1 of article 181 of the Tax Code).

Encyclopedia of Russian and international taxation. - M.: Lawyer.

A.V. Tolkushkin.

2003. See what "EXCISABLE GOODS" are in other dictionaries: Excise goods

- wine, vodka products, beer, tobacco products, delicacies, luxury goods, cars. See also: Excise taxes Financial Dictionary Finam... Financial Dictionary EXCISABLE GOODS… … - goods that, in accordance with the Law of the Republic of Belarus dated December 19, 1991 N 1321 Z On excise taxes, are subject to excise taxes. Excise taxes in accordance with Article 4 of the Law of the Republic of Belarus dated December 19, 1991 N 1321 Z On excise taxes are levied on

following products Customs business. Dictionary Excise goods in relation to customs rules- when importing into the customs territory

Russian Federation The following excisable goods are subject to excise taxes: ethyl alcohol from all types of raw materials (including denatured ethyl alcohol), with the exception of cognac alcohol; alcohol-containing... ... Excise goods- excisable goods are: ethyl alcohol from all types of raw materials, with the exception of cognac alcohol; alcohol-containing products (solutions, emulsions, suspensions and other types of products in liquid form) with volume fraction ethyl alcohol

more than 9... ... Encyclopedic dictionary-reference book for enterprise managers Duty - (Duty) Contents Contents 1. The concept and meaning of the state Anti-dumping duty as a measure government regulation foreign trade activities 2. Types state duty

3. Place of state duty in 4. Payers,... ... Investor Encyclopedia state duty

Excise tax- the object of excise taxation includes the cost excisable goods. At the same time: a) for organizations producing and selling excisable goods, with the exception of goods from customer-supplied raw materials, as well as those used for the production of goods, not... ...

Federal taxes levied in accordance with Chapter 22 of the Tax Code; belong to the group of consumption taxes (indirect taxes). The following are recognized as taxpayers: 1) organizations; 2) individual entrepreneurs; 3) persons recognized... ... Encyclopedia of Russian and international taxation

3. Place of state duty in 4. Payers,... ...- (French accise, from Latin accido I cut off) an indirect national tax, established primarily on consumer goods (tobacco, wine, etc.) within the country, in contrast to customs duties, which carry the same... ... Wikipedia

EXCISE TAX AMOUNT- the amount of excise taxes paid, calculated as follows: the amount of excise tax on excisable goods, for which rates are set as a percentage, is determined by the formula C = A x H: 100%. where C is the amount of excise tax; N object of taxation (selling price... ... Great Accounting Dictionary

Excise taxes are a type of indirect taxes. They are levied on payers who issue and sell separate categories products. Excise taxes are included in the price of the goods and, accordingly, are passed on to the end consumer. Their size largely determines the cost of production and affects demand. Let's consider further, .

General principles

A special feature of excise taxes is the fact that they apply only to certain goods. There are several principles by which products falling under them are determined. First of all, it should be noted that excise taxes are not imposed on essential products. The main purpose of the payment is to ensure budget revenues from excess profits obtained from the production of highly profitable products. It mainly includes tobacco and alcohol products, as well as petroleum products. It is important to note that by introducing this payment, the state seeks to limit the use of products that cause harm to consumers. We are talking, in particular, about tobacco and alcohol products.

Specifics

Excise taxes are considered regulatory taxes. This means that the amount is distributed between the federal and regional budgets in proportions that depend on the type of product. For some products, contributions are made only to the state budget, for example. Today the list of excisable products has been streamlined. It is almost consistent with the lists in force in other countries. It should be noted that in the Russian Federation, excisable goods are recognized primarily tobacco and alcohol products. It seems that she will always be present on the lists. This is due to its specificity. On the one hand, it cannot be considered mandatory for consumers, and on the other, its cost is quite low.

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The following groups are recognized as excisable goods::

Besides, The following goods are considered excisable::

1. Beer.
2. Tobacco products.
3. Cars, motorcycles. The motor power of the latter should be more than 112.5 kW.
4. Motor oils for engines.

Diesel fuel is also recognized as excisable goods. and gasoline (including straight-run).

NK

Article 181 of the Code provides some explanations regarding individual types products. As stated above, alcohol-containing products made from any type of raw material, including denaturing components, preclude the possibility of their use in the food and alcohol industries. Such products contain solutions, suspensions, and other liquid products if the alcohol content in them is more than 9%. Meanwhile, some goods are not recognized as excisable, regardless of the alcohol concentration. These include:

Excise goods are recognized motor oils, gasoline, including straight-run. The latter should be understood as fractions obtained from the processing of oil, gas condensate, coal or other raw materials, and products of their processing.

Payer categories

They are established by Article 179 of the Tax Code. Excise tax payers include:

1. Organizations.
2. Individual entrepreneurs.
3. Entities recognized as payers in connection with the transportation of goods across the State Border of the Russian Federation. Their list is established in accordance with the Labor Code of the Customs Union.

It should be noted that organizations and individual entrepreneurs can be considered payers if they carry out transactions that are subject to excise taxes.

Important point

Excise taxes differ from VAT in that they are considered single-stage indirect taxes. This means that they are included in the cost of production once and are also paid once. The exception is petroleum products. A different scheme applies to them.

Base and amount

To determine them, you need to clearly understand what an object of excise taxation is. Here you should refer to Articles 182 and 183 of the Tax Code. To avoid double taxation, tax is assessed on the sale of goods from the manufacturer. With further resale of products, the amount will not increase. In other words, marketing them by the manufacturer, rather than selling them by a store or wholesale enterprise. When determining the base and amount of deductions, it should also be taken into account that bottling and any form of mixing of products in storage areas are equated to production. These rules, however, do not apply to catering establishments.

Import of products

If the entity imports products that are recognized as excisable goods, he should take into account a number of calculation features. They are determined by the customs regime that will be chosen. Features of taxation can be summarized as follows:

1. When released into free circulation and for processing for domestic consumption, excise taxes are paid in full.
2. If the re-import mode is selected, the amounts from which the subject was released or which were returned to him upon export are deducted.
3. If transit is issued, duty-free trade, destruction, refusal in favor of the state, no excise tax is paid. A similar rule applies to re-export, customs warehouse, and free zone regimes.
4. If processing is carried out on the territory of Russia, excise tax is not paid if the export is carried out within the prescribed period.
5. If the products are under the temporary import regime, partial or complete liberation from deduction of excise tax according to the rules enshrined in the Labor Code of the Customs Union.

Export

If a person exports products that are recognized as excisable goods, he should take into account the provisions of paragraph 2 185 of Article NK. When exporting in the re-export mode abroad of Russia, the amounts paid upon import are subject to return to the payer. In other cases, reverse transfer is not carried out.

Exemption from payment

The specifics of removing the burden of paying excise taxes are revealed in Articles 184 and 198 of the Tax Code. As mandatory condition To be exempt from deductions, it is necessary to provide tax office bank guarantee or guarantees. They act as security for the payer’s obligation in the event that within 180 days he does not present documents confirming the export of excisable goods and payment of taxes or penalties on them. If the relevant papers are missing, the entity is obliged to transfer the amount to the budget. However, it is subsequently subject to reimbursement if the above documents are presented.

List of papers

When exporting excisable goods, the payer must, within 180 days from the date of sale, provide the Federal Tax Service with documents confirming the validity of the exemption from excise taxes. Among them:

1. Contract (its certified copy) with a foreign buyer for supply. If the shipment is made under a commission agreement, guarantee, or agency agreement, they are presented.
2. Payment documents, Bank statement(or copies thereof). These papers confirm the actual receipt of profit from the sale of products to a foreign counterparty to the payer’s account in a domestic bank or account of a commission agent, agent, or attorney.
3. Customs cargo declaration (its copy). It must contain marks from the Russian Federal Customs Service that produced the products in the export mode, or in the region of activity of which it is located checkpoint, through which products were exported abroad of Russia.
4. Copies of shipping/transport or other documents. They must contain marks of Russian customs authorities, confirming the export of products.

An entity receives the right to exemption from taxation of transactions if it maintains separate records of them.

Rates

Since 1997, the process of transition from interest (ad valorem) tariffs to fixed tariffs has been launched. When using the latter, there is no automatic increase in amounts when the cost of products increases. In this regard, such rates are subject to annual adjustments. Today, most excisable goods have fixed or specific tariffs. The exception is tobacco products. A mixed rate is provided for it. It combines ad valorem and specific tariffs. Each type of excisable goods has its own rate. In addition, the legislation provides for differentiation of tariffs within product categories. For example, according to alcoholic products and beer have different rates. Their value depends on the strength of the drink. The higher it is, the correspondingly higher the bet. If we talk about passenger cars, the tariff depends on the power of the vehicle.

Jewelry

They are mentioned in Article 181 of the Tax Code (subparagraph 6, paragraph 1). Excise goods are recognized jewelry made using precious metals and their alloys, cultured pearls or precious stones. From this definition it follows that no exceptions are provided for products manufactured at the request of citizens from customer materials. At the same time, the legislation establishes a list of goods that are not related to jewelry. Among them:

Check of knowledge

As you know, the topic of taxes and taxation is included in the course of study at many universities. Consolidation of materials and testing of knowledge is carried out different ways. At the same time, students themselves develop tests on certain topics. For questions related to products that are recognized as excisable goods, in MIT, for example, students write essays. It is worth saying that notes and tests can be found not only on the website or forum of the institute. For example, on the Internet there is a portal "Dekan-NN". Abstracts and tests are posted here. In the verification materials, one of the questions on the “Decan” portal is “The following goods are considered excisable.” The following is a list of products from which you need to select the correct items.

Conclusion

Basic information about excisable goods is contained in the Tax Code. The Code contains a special chapter in which all key issues about such products. As for practice, as many manufacturers note today, it is becoming less and less profitable to produce some products. This primarily applies to tobacco products. In the light latest changes legislation, its production requires serious financial investments. WITH special attention should apply to the declaration of excisable goods. Violation of the current customs legislation entails responsibility.

Hello! In this article we will talk about excise taxes.

Today you will learn:

• What is excise tax;
• Who should pay excise tax;
• What do you need to pay excise tax for?
• How to calculate excise tax.

What is "excise tax"

We all pay taxes. Citizens contribute alone to the state mandatory contributions, and companies pay other taxes, and some of them contribute to the treasury special kind taxation - excise taxes.

Moreover, excise taxes are required to be paid not only by enterprises, such as, but also by private entrepreneurs.

3. Place of state duty in 4. Payers,... ... - This mandatory payment to the state, a premium to the cost of a product that regulates consumer demand for it. Excise tax is paid by legal entities and for production or sale certain types products. Goods produced both on the territory of the Russian Federation and abroad are considered excisable. We will talk about them below.

Excise taxes are an indirect tax, which means that they are “hidden” in the selling price of goods, just like a customs tax. That is, it is actually paid not by the seller, but by the buyer of the excisable product.

An excise tax is a federal duty. This means that the amount of payment for each category of excisable goods, as well as their list, are indicated in the Tax Code of the Russian Federation.

In addition, federal taxes are required to be paid in all regions of the Russian Federation. It is worth noting that excise taxes constitute a significant share of our country’s budget revenue, approximately 5-8% of the amount of all taxes received.

Which groups of goods are subject to excise duty?

When adding a product to the list of goods subject to excise duty, the authorities are guided by the following principle: excisable goods must be highly profitable and have low production costs. All this allows them to be a “tidbit” in terms of budget filling.

Thus, excise duty is usually paid on goods that are popular among the population and have a high margin. Their list is constantly changing, adding or reducing those that will be on this list constantly, not only in Russia, but also abroad.

All excisable goods are listed in clause 1 of Art. 181 NK. These include:

• Alcohol-containing products with a share of ethyl alcohol not exceeding 9%;
• ny products (vodka, cognac, wine, etc.) in the production of which ethyl alcohol by volume of more than 0.5% is used;
• Tobacco and tobacco-containing products;
• Fuel products: stoves, diesel fuel;
• Motor oils for injector and diesel engines;
• Straight-run and motor gasoline;
• Aviation kerosene;
• Natural gas;
• Electronic cigarettes containing nicotine, as well as various liquids for refilling them;
• Passenger cars;
• Motorcycles with engine power over 150 l/s.

All excisable goods can be divided into those that are subject to mandatory labeling, for example, tobacco and alcohol products and those that are exempt from them - cars, motorcycles and others.

Article 181 of the Tax Code also contains a list of goods that are exempt from excise tax. We have listed them in the table below:

Subjects or who pays

What actions could these be? Production, crossing of the country's border with these goods, sale of goods. At the same time, they are required to pay excise tax not only Russian organizations, but also foreign ones.

It is noteworthy that the taxpayer’s obligation does not always arise.

There is a group of goods that increases in price only when certain actions with it, for example, only producers of straight-run gasoline must pay excise tax, sellers are exempt from the tax.

I would like to dwell in more detail on such a subject of taxation as a partnership.

By default, all members of the association become payers equally. However, if necessary, one responsible person can be identified who will take the “luxury tax” upon his or her responsibility.

To do this, you need to once again submit documents for registration with the tax office to the responsible representative as a carrier before carrying out actions with the “expensive” goods tax burden from the partnership.

In case if responsible person will pay the fee on time, tax liability other members of the partnership will also be satisfied.

Objects or what they pay for

The luxury duty is paid when carrying out actions with excisable goods, which include:

• Sale of such products;
• Crossing the border with such products (customs excise tax);
• Production;
• Providing it for further use in the production of any other product;
• Providing to the one who provided the raw materials for its manufacture;
• Providing for processing and working with it;
• Providing the received excisable product to an employee leaving the company.

As you can see, donating an excisable product is also taxable.

But there are also types of activities that are exempt from luxury duty:

• Sales to other countries;
• Movement of excisable products within the company itself;
• Sale of confiscated property (first time only);
• A product received by the customs of the Russian Federation at the expense of the state.

To be able to avoid paying luxury duty, you need to bring a bank guarantee to the tax office. In addition, for some types of actions it is necessary to provide an additional package of documents.

Luxury duty rates

We talked about how luxury duty is considered federal tax, therefore the rates on it are the same throughout the Russian Federation. However, there are two groups of luxury duty rates: fixed and combined.

The first group determines the absolute value of the tax per unit of goods. For example, per liter of gasoline.

Combined rates represent a calculation of tax depending on two parameters: the absolute value of the tax and the value of the tax.

For each type of goods one product category your own rate has been determined. For example, each class of gasoline has its own excise tax rate.

The basis for calculating the luxury duty is determined as follows:

• The quantity of goods sold (transferred) in absolute value;
• Quantity of goods sold in value terms (excluding VAT);
• Average price of products sold based on the previous period;

The quantity of goods sold (transferred) in pieces (liters or other measurement) or its estimated value (the product of the maximum cost of the product and the quantity of the product sold in pieces). Used when calculating excise tax on tobacco products.

The luxury duty rate obtained in absolute value is annually indexed in accordance with the level of consumer prices.

By the way, before we learn how to calculate the amount of excise taxes, it should be mentioned that the tax period is one month.

Luxury duty calculation

For those products for which a “flat” rate is established, the luxury duty is calculated as follows:

We talked about the first factor above. The luxury duty rate depends on the product for which we are calculating the duty. All information about the rates and bases for calculating luxury duties can be found in the Tax Code of the Russian Federation.

For products that have a combined rate, the calculation formula will be different:

NB in ​​units of goods*C per piece + Share,% * Maximum selling price product.

The amount of excise taxes will be general duty for luxury for the enterprise.

When do you need to pay luxury duty?

Luxury duty is paid in equal amounts percentages twice in one period.

The first payment is made before the twenty-fifth next month after the reporting period, during which excise products were sold.

The second time, payment is made before the fifteenth month after the sale of the goods.

This procedure is established for all products except alcohol. For alcohol and alcohol-containing goods, the excise tax is paid until the twenty-fifth day of the month in which the goods sold from the first to the fifteenth were sold and no later than the fifteenth day of the next month for other products.

Excise taxes are indirect taxes included in the price of the product.

They are established with the aim of withdrawing excess profits received from the production of highly profitable products into budget revenue. Excise taxes were introduced by the Law of the Russian Federation “On Excise Taxes” dated December 6, 1991. In connection with the introduction of changes and additions to the federal law

“On excise taxes” provided for by the federal laws “On amendments and additions to the Federal Law “On Excise Taxes” dated February 14, 1998 No. 29-FZ and “On amendments and additions to the Federal Law “On Excise Taxes” dated July 23, 1998 . No. 118-FZ approved Instruction No. 47 of August 10, 1998 “On the procedure for calculating and paying excise taxes.”

The following goods (products) are subject to excise taxes:

Ethyl alcohol from all types of raw materials (with the exception of cognac alcohol, raw alcohol and denatured alcohol); Alcohol products (drinking alcohol, vodka, alcoholic beverages, cognac, natural wine, special wine and other food products with an ethyl alcohol content of more than 1.5% of the unit volume alcoholic products

, with the exception of wine materials);

Tobacco products;

Jewelry;

Automotive gasoline;

Passenger cars (except for manually driven cars, including those imported into the territory of the Russian Federation, sold to disabled people in the manner determined by the Government of the Russian Federation). Payers of excise taxes are enterprises, institutions and organizations that are legal entities, their branches and other separate divisions that have a separate balance sheet and settlement (current) account, foreign legal entities, international organizations, branches and others separate units foreign legal entities and international organizations created on the territory of the Russian Federation, foreign organizations that do not have the status legal entity

, simple partnerships, as well as individual entrepreneurs producing excisable goods on the territory of the Russian Federation. The object of excise taxation is the cost of goods. To determine taxable turnover, their value is taken, calculated on the basis of sales prices excluding VAT. The amount of excise tax is determined by taxpayers independently based on the cost goods sold and established rates.

The following are not subject to excise taxes:

Alcohol-containing medicinal, therapeutic and prophylactic, diagnostic products registered by the authorized federal body executive power and included in the State Register of Medicines, Medical Products, as well as products manufactured pharmacies By individual recipes, including homeopathic medicines;

Perfumery and cosmetic products that have passed state registration;

In addition, jewelry is not subject to excise taxes (except wedding rings), which are objects of worship and religious purposes, intended for use in churches, during sacred rites and (or) worship.

For goods imported into the territory of the Russian Federation, excise duty payers are their declarants. The object of taxation is customs value of these goods, increased by the amount of customs duties and fees.

The Law of the Russian Federation “On Excise Taxes” also provides for a number of benefits, in particular, goods used for the manufacture of other goods on the territory of the Russian Federation are exempt from excise taxes. excisable products.

Excise duty in capitalist countries is aimed primarily at identifying certain items that can be considered luxury goods and thereby become subject to taxation. The experience of introducing, for example, a luxury tax (excise tax) in the USA has shown its inconsistency. In particular, buyers of the most expensive yachts were subject to a 10% tax. As a result, those who wanted to buy yachts began to buy them in other countries. This was extremely Negative influence to that part of the US shipbuilding industry that specialized in the construction of luxury yachts. As a result, the number of people employed in this industry has decreased significantly. Thus, the result of the introduction of this excise tax was a reduction in state revenues.

Excise duties affecting certain group population, serve as an instrument through which the state achieves a certain political purpose. For example, it thus demonstrates an attempt to establish some tax fairness by taxing additional tax items that are not essential. But the introduction of an excise tax may also have Negative consequences, as in the above example.

Excise taxes do not always help to successfully solve the problems for which they are introduced. People can easily go without non-essential items, the prices of which are very sensitive to additional taxes. A government considering introducing excise taxes can expect success only if the society is characterized by significant differentiation in income levels. This situation sometimes occurs in countries with developing economies, in particular, it manifested itself in the Russian Federation and the CIS countries, where, against the background of low incomes of the bulk of the population, a small group of very rich people stands out. In such conditions, a skillfully applied excise tax can become a temporary source of government income. The introduction of excise taxes is particularly desirable from a political point of view. If the state were able to convince the population that the excise tax is an attempt to create a fair taxation system, since those who have more high incomes, - the effect would be more significant.

Excise taxes are a type of indirect taxes. The excise tax amount is included in the price of the product and is therefore paid by the consumer. Excise taxes are regulated by Chapter 22 of the Tax Code of the Russian Federation.

Excise tax payers are:

- organizations;

Individual entrepreneurs;

Persons recognizing. taxes in connection with the movement of goods through customs. border of the Russian Federation, determined accordingly. with the Labor Code of the Russian Federation.

The list of excisable products is presented in Art. 181 of the Tax Code of the Russian Federation, according to which the following are recognized as excisable goods: 1) ethyl alcohol from all types of raw materials;

3) alcoholic products (including drinking alcohol, vodka, liquor, cognac, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5%);

5) tobacco products;

6) passenger cars and motorcycles with engine power over 150 hp;

7) motor gasoline;

8) diesel fuel;

9) motor oils for diesel and (or) carburetor (injection) engines;

10) straight-run gasoline – these are gasoline fractions obtained as a result of refining oil, gas condensate, natural gas and other raw materials.

The following are not excisable goods:

1) in relation to alcohols – cognac alcohol;

2) in relation to alcohol-containing products:

Medicinal, therapeutic and prophylactic, diagnostic agents that have passed state registration and are included in State Register medicines and products medical purposes, and medicines, manufactured by pharmacies, bottled in containers not exceeding 100 ml;

Drugs veterinary purposes, which have passed state registration and are included in the state register, bottled in containers of no more than 100 ml;

Perfume and cosmetic products that have passed state registration, bottled in containers of no more than 100 ml with a volume fraction of ethyl alcohol up to 80%;

Subject to further processing or use for technical purposes, waste generated during the production of ethyl alcohol from food raw materials, vodka, liquor products, corresponding regulatory documentation and entered into the state register;

Goods household chemicals and perfumery and cosmetic products in metal aerosol packaging;

3) in relation to alcoholic products – wine materials.

Tax base and excise rates.

The tax period is established every calendar month. Taxation of excisable goods is carried out according to the tax rates uniform on the territory of the Russian Federation in accordance with Article 193 of the Tax Code of the Russian Federation.

Depending on the method of determining excise tax rates are set in two types:

1) as fixed (specific) tax rates, i.e. in absolute amount per unit of measurement.

2) ad valorem tax rates (in percentage).

The tax base for the sale of excisable goods is determined separately for each type of excisable goods.

For excisable goods for which fixed tax rates are established the tax base equal to the volume of excisable goods sold in physical terms.

For excisable goods for which ad valorem tax rates are established, the tax base is equal to the cost of sold excisable goods, calculated without taking into account excise duty and VAT.

If an organization produces and sells excisable goods subject to different rates, however, does not take them into account separately, then the amount of excise tax is determined based on the maximum rate.

Taxpayer has the right to reduce the total amount of tax on excisable goods by established deductions.

Tax. deductions for excise taxes are made on the basis of settlement documents and invoices, cat. confirm the payment of excise duty and in which the amount of excise duty must be allocated on a separate line. To offset the excise tax, you must:

Pay for excisable goods;

Write off these goods for production;

Documentary proof of payment of excise tax.

Tax deductions subject to:

1. Amounts of excise taxes paid by the taxpayer upon the acquisition of excisable goods, subsequently used as raw materials for the production of other excisable goods.

2. Amounts of excise tax presented and paid by the owner of customer-supplied raw materials, which are excisable goods, upon the transfer of excisable goods produced from these customer-supplied raw materials.

3. Excise tax amounts paid on the territory of the Russian Federation on ethyl alcohol produced from food raw materials, used for the production of wine materials, subsequently used for the production of alcoholic beverages.

The amount of excise tax to be deducted is standardized. The standard is calculated using the formula:

C = -------- x Ov, where

C – the amount of excise tax paid on ethyl alcohol used for the production of wine; A - tax rate for 1 liter of 100% (anhydrous) alcohol; K – wine strength (%); Ov – volume of wine sold.

4. Amounts of excise duty paid by the taxpayer in the event of the buyer returning excisable goods.

The manufacturer of a product can accept the amount of excise tax on it as a deduction if the buyer returns the product, for example, due to low quality. However, this can only be done if the excise tax was assessed and reflected in the declaration for the period when the goods were produced and sold. Documents confirming the return of excisable goods must be provided to the tax office.

5. Advance payment amounts paid when purchasing excise stamps for excisable goods subject to mandatory marking. For the production or sale of alcoholic products without labeling for the organization and its officials a fine is imposed. A fine from 30 to 50 minimum wages is imposed on the head of a subdivision, and from 300 to 500 minimum wages on an organization. In this case, all unmarked products will be confiscated.

6. The total amount of excise tax on excisable goods is the amount of excise tax calculated by the tax authority from the amounts of advance payments received to pay for future deliveries of excisable goods.

7. Amounts of excise tax accrued upon receipt of petroleum products by a taxpayer who has a certificate for production or wholesale distribution, when they are sold to a taxpayer who has a certificate.

8. Amounts of excise tax accrued by the tax company upon transfer of petroleum products to own needs(upon provision of necessary documents).

Sum The tax payable to the budget is determined by the tax authority itself. In case the amount is tax. there will be more deductions in any month total amount tax accrued to the budget, then the taxpayer in this tax period does not pay tax. The organization can offset the difference against future excise tax payments.