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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.

Pays/Territoire
Fédération de Russie
Type du document
Miscellaneous
Date
1995
Source
FAO, FAOLEX
Sujet
Alimentation et nutrition
Mot clé
Viticulture/pratiques vinicoles Royalties/redevances Autorisation/permis Vente
Aire géographique
Arctique, Asie et Pacifique, Mer Noire, Mer Caspienne, CEI (Communauté des États indépendants), Europe de l'Est, Europe, Europe et Asie Centrale, Pacifique Nord, Pacifique Nord Occidental
Entry into force notes
Entry into force on the date of issue.
Résumé

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.

Texte intégral
Russe
Site web
www.law.optima.ru