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Federal Law No. FZ-5 of 1998 "On dues for issuing licenses for the production and trade of ethyl alcohol, spirituous liquors and alcohol products".

Country/Territory
Russian Federation
Document type
Legislation
Date
1998
Source
FAO, FAOLEX
Original source
Official copy.
Subject
Food & nutrition
Keyword
Royalties/fees Inspection Internal trade Processing/handling Viticulture/oenological practices Legal proceedings/administrative proceedings Food quality control/food safety
Geographical area
Arctic, Asia and the Pacific, Black Sea, Caspian Sea, CIS (Commonwealth of Independent States), Eastern Europe, Europe, Europe and Central Asia, North Pacific, North-West Pacific
Entry into force notes
Entry into force from the date of its official publication.
Abstract

This Federal Law establishes the modalities and the volume of the collection of dues for issuing license and permits for the production and trade of ethyl alcohol, spirituous liquors and alcohol products of each type (alcohol for alimentary use, vodka, spirituous liquors, champagne, cognac (brandy), calvados, grape wine, fruit wine, sparkling wine, natural and special spirituous liquors with low alcohol volume and other food products with the volume of ethyl alcohol over 1,5%) except for beer. The document consists of 8 Articles. Article 1 lays down the general provisions. Article 2 determines the categories of payers. Article 3 establishes the volume of dues. Article 4 establishes the terms and the modalities of payment. Article 5 determines the modalities of entering dues in an account. Article 6 sets up instructions for the application of the present law. Article 7 establishes liability of the payers and the modalities of inspection by tax commissions. Article 8 determines the modalities of entry into force of the present Federal Law.

Full text
Russian

References - Legislation

Implemented by

Order No. BF-3-31/213 of 1998 of State Tax Service regarding the modalities of carrying out control technological inspections and annual inspections of the organizations in the sphere of the production and trade of ethyl alcohol, spirituous liquors and alcohol products.

Legislation | Russian Federation | 1998

Keyword: Viticulture/oenological practices, Registration, Inspection, Legal proceedings/administrative proceedings, Food quality control/food safety

Source: FAO, FAOLEX