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Official Letter No.28 of 1995 of the Ministry of Finance, Federal Tax Service and State Inspection for Alcohol Monopoly regarding the modalities of payment of revenue tax for production, bottling, storage and wholesale trade of spirits.

País/Territorio
Federación de Russia
Tipo de documento
Miscelanea
Fecha
1995
Fuente
FAO, FAOLEX
Materia
Alimentación y nutrición
Palabra clave
Viticultura/prácticas enológicas Derechos/cánones Autorización/permiso Venta
Área geográphica
Ártico, Asia y Pacifico, Mar Negro, Mar Caspio, CEI (Comunidad de Estados Independientes), Europa Oriental, Europa, Europa y Central Asia, Pacífico Norte, Pacífico Nordoeste
Entry into force notes
Entry into force on the date of issue.
Resumen

The document lists the types of activities for which licence is obligatory. It establishes that the issuing authority is the State Inspection for Alcohol Monopoly. This Official Letter establishes the period of validity of a licence of one year for production, bottling, storage and wholesale trade of spirits, strong alcoholics, wines, of three years for seasoned cognac and classic champagne and of two years for fine and collection wines. The payers of revenue tax are all the enterprises-licensees. The revenue tax is paid separately for each single type of spirits produced and distributed through wholesale and retail trade. This Official Letter fixes the limits of revenue tax, establishes the modalities and terms of its payment and the penalties for the infringers.

Texto completo
Ruso
Página web
www.law.optima.ru