FEDERAL LAW
NO. 142-FZ OF JULY 22, 2008
ON THE INTRODUCTION OF AMENDMENTS TO CHAPTER 22
IN THE SECOND PART OF THE TAX CODE OF THE RUSSIAN FEDERATION
Adopted by the State Duma on July 2, 2008
Ratified by the Federation Council on July 11, 2008
Article 1
The following amendments shall be introduced to the second part of
the Tax Code of the Russian Federation (Sobraniye Zakonodatelstva
Rossiyskoy Federatsii No. 32, 2000, item 3340; No. 1, 2001, item 18; No.
33, 2001, items 3421 and 3429; No. 22, 2001, item 2026; No. 30, 2002,
item 3027; No. 28, 2003, item 2886; No. 31, 2004, item 3222; No. 27,
2005, item 2713; No. 30, 2005, item 3118; No. 31, 2006, item 3433; No.
21, 2007, item 2461):
1) Item 3 in Article 182 shall be supplemented with the words "in
relation to which Article 193 of the present Code set an excise rate in
the amount exceeding the excise rates for goods used as a raw material";
2) Item 2 in Article 187.1 shall be worded as follows:
"2. The maximal retail price represents the price, above which the
unit of consumer packing (packet) of tobacco goods may not be sold to
customers by enterprises of retail trade, public catering, the sphere of
services, and also by individual businessmen. The maximal retail price
shall be fixed by a taxpayer independently per unit of consumer packing
(packet) of tobacco goods separately for each brand (each name) of
tobacco goods.
The brand (name) for the purpose of the present chapter shall be
understood to mean the assortment position of tobacco goods that differs
from other brands (names) with one or several signs - the individualised
designation (name) awarded by the producer or the licenses, recipes,
sizes, the presence or the absence of a filter or packing";
3) Item 1 in Article 193 shall be worded as follows:
"1. Excisable goods (except for motor gasoline and diesel fuel)
shall be taxed according to the following rates:
*-----------------------*------------------------------------*
| Types of excisable | Tax rate (in per cent and/or in |
| goods | roubles and copecks per a |
| | measurement unit) |
| *-----------*------------*-----------*
| | from |from January| from |
| | January 1 | 1 to | January 1 |
| |to December|December 31,|to December|
| | 31, 2009 | 2010 | 31, 2011 |
| | inclusive | inclusive | inclusive |
*-----------------------*-----------*------------*-----------*
|Ethanol made of all |27 roubles | 30 roubles |33 roubles |
|kinds of raw material | and 70 | and 50 | and 60 |
|(including |copecks per|copecks per |copecks per|
|ethanol-crude alcohol | one litre |one litre of| one litre |
|made of all kinds of | of | waterless | of |
|raw material) | waterless | ethyl | waterless |
| | ethyl | alcohol | ethyl |
| | alcohol | | alcohol |
*-----------------------*-----------*------------*-----------*
|Spirit-containing |zero rouble|zero rouble |zero rouble|
|perfume and cosmetic | and zero | and zero | and zero |
|products in metallic |copeck per | copeck per |copeck per |
|aerosol packing | one litre |one litre of| one litre |
| | of | waterless | of |
| | waterless | ethyl | waterless |
| | ethyl | alcohol | ethyl |
| | alcohol |contained in| alcohol |
| | contained | excisable | contained |
| | in | goods | in |
| | excisable | | excisable |
| | goods | | goods |
*-----------------------*-----------*------------*-----------*
|Spirit-containing |zero rouble|zero rouble |zero rouble|
|household chemical | and zero | and zero | and zero |
|goods in metallic |copeck per | copeck per |copeck per |
|aerosol packing | one litre |one litre of| one litre |
| | of | waterless | of |
| | waterless | ethyl | waterless |
| | ethyl | alcohol | ethyl |
| | alcohol |contained in| alcohol |
| | contained | excisable | contained |
| | in | goods | in |
| | excisable | | excisable |
| | goods | | goods |
*-----------------------*-----------*------------*-----------*
|Alcoholic drinks with a| 191 |210 roubles,| 231 |
|volume fraction of | roubles, |zero copeck | roubles, |
|ethyl alcohol of over |zero copeck| per one |zero copeck|
|nine per cent (with the| per one | litre of | per one |
|exception of natural | litre of | waterless | litre of |
|wine, including | waterless | ethyl | waterless |
|champagne, aerated, | ethyl | alcohol | ethyl |
|sparkling, brisk and | alcohol |contained in| alcohol |
|natural beverages with | contained | excisable | contained |
|a volume fraction of | in | goods | in |
|ethyl alcohol about six| excisable | | excisable |
|per cent of battle-ripe| goods | | goods |
|products made of wine | | | |
|material without the | | | |
|addition of ethyl | | | |
|alcohol) and | | | |
|spirit-containing | | | |
|drinks (except of | | | |
|spirit-containing | | | |
|perfume and cosmetic | | | |
|products in metallic | | | |
|aerosol packing and | | | |
|spirit-containing | | | |
|household chemical | | | |
|goods in metallic | | | |
|aerosol packing | | | |
*-----------------------*-----------*------------*-----------*
|Alcoholic drinks with a| 121 |133 roubles,| 146 |
|volume fraction of | roubles, |zero copeck | roubles, |
|ethyl alcohol up to |zero copeck| per one |zero copeck|
|nine per cent inclusive| per one | litre of | per one |
|(except for natural | litre of | waterless | litre of |
|wines, including | waterless | ethyl | waterless |
|champagne, sparkling, | ethyl | alcohol | ethyl |
|aerated, brisk and | alcohol |contained in| alcohol |
|natural beverages with | contained | excisable | contained |
|a volume fraction of | in | goods | in |
|ethyl alcohol of about | excisable | | excisable |
|six per cent of the | goods | | goods |
|volume of bottle-ripe | | | |
|products made of wine | | | |
|materials without the | | | |
|addition of ethyl | | | |
|alcohol) | | | |
*-----------------------*-----------*------------*-----------*
|Natural wines (except | 2 roubles | 2 roubles | 3 roubles |
|for champagne, | and 60 | and 90 | and 20 |
|sparkling, aerated, |copecks per|copecks per |copecks per|
|brisk wines), natural | one litre | one litre | one litre |
|beverages with a volume| | | |
|fraction of ethyl | | | |
|alcohol about six per | | | |
|cent of the volume of | | | |
|battle-ripe products | | | |
|made of wine materials | | | |
|without the addition of| | | |
|ethyl alcohol | | | |
*-----------------------*-----------*------------*-----------*
|Champagne, sparkling, |10 roubles | 11 roubles |12 roubles |
|aerated and brisk wines| and 50 | and 55 | and 70 |
| |copecks per|copecks per |copecks per|
| | one litre | one litre | one litre |
*-----------------------*-----------*------------*-----------*
|Beer with a normative | zero | zero | zero |
|(standardised) content | roubles, | roubles, | rouble, |
|of the volume fraction |zero copeck|zero copeck |zero copeck|
|of ethyl alcohol up to | per one | per one | per one |
|0.5 per cent inclusive | litre | litre | litre |
*-----------------------*-----------*------------*-----------*
|Beer with a normative |3 roubles, | 3 roubles | 3 roubles |
|(standardised) content |zero copeck| and 30 | and 60 |
|of the volume fraction | per one |copecks per |copecks per|
|of ethyl alcohol from | litre | one litre | one litre |
|0.5 and to 8.6 per cent| | | |
|inclusive | | | |
*-----------------------*-----------*------------*-----------*
|Beer with a normative | 9 roubles | 10 roubles |11 roubles |
|(standardised) content | and 80 | and 80 | and 90 |
|of the volume fraction |copecks per|copecks per |copecks per|
|of ethyl alcohol of | one litre | one litre | one litre |
|over 8.6 per cent | | | |
*-----------------------*-----------*------------*-----------*
|Pipe tobacco, smoking, | 300 |300 roubles,| 330 |
|chewed, sucking, snuff | roubles, |zero copeck | roubles, |
|and hookah (except for |zero copeck| per one |zero copeck|
|tobacco used as raw | per one | kilogram | per one |
|material for the | kilogram | | kilogram |
|production of tobacco | | | |
|goods) | | | |
*-----------------------*-----------*------------*-----------*
|Cigars |17 roubles,|17 roubles, |19 roubles,|
| |75 copecks | 75 copecks |50 copecks |
| | per one | per one | per one |
| | piece | piece | piece |
*-----------------------*-----------*------------*-----------*
|Cigarillos | 255 |281 roubles,| 309 |
| | roubles, |zero copeck | roubles, |
| |zero copeck| per 1,000 |zero copeck|
| | per 1,000 | pieces | per 1,000 |
| | pieces | | pieces |
*-----------------------*-----------*------------*-----------*
|Cigarettes with a | 150 |180 roubles,| 120 |
|filter | roubles, |zero copeck | roubles, |
| |zero copeck| for 1,000 |zero copeck|
| | for 1,000 | pieces | for 1,000 |
| | pieces | + | pieces |
| | + |6.5 per cent| + |
| |6 per cent | of | 7.0 per |
| | of | calculated | cent of |
| |calculated | value, |calculated |
| | value, |computed on | value, |
| |computed on|the basis of|computed on|
| | the basis |the maximal | the basis |
| | of the | retail | of the |
| | maximal | price, but | maximal |
| | retail | not less | retail |
| |price, but | than 216 |price, but |
| | not less | roubles, | not less |
| | than 177 |zero copecks| than 260 |
| | roubles, | for 1,000 | roubles, |
| |zero copeck| pieces |zero copeck|
| | for 1,000 | | for 1,000 |
| | pieces | | pieces |
*-----------------------*-----------*------------*-----------*
|Cigarettes without a |72 roubles,|92 roubles, | 120 |
|filter, cigarettes with|zero copeck|zero copeck | roubles, |
|a cardboard holder | for 1,000 | for 1,000 |zero copeck|
| | pieces | pieces | for 1,000 |
| | + | + | pieces |
| |6 per cent |6.5 per cent| + |
| | of | of | 7.0 per |
| |calculated | calculated | cent of |
| | value, | value, |calculated |
| |computed on|computed on | value, |
| | the basis |the basis of|computed on|
| | of the |the maximal | the basis |
| | maximal | retail | of the |
| | retail | price, but | maximal |
| |price, but | not less | retail |
| | not less | than 118 |price, but |
| | than 93 | roubles, | not less |
| | roubles, |zero copeck | than 154 |
| |zero copeck| for 1,000 | roubles, |
| | for 1,000 | pieces |zero copeck|
| | pieces | | for 1,000 |
| | | | pieces |
*-----------------------*-----------*------------*-----------*
|Passenger cars with a | zero | zero | zero |
|motor capacity about | roubles, | roubles, | roubles, |
|67.5 kilowatt (90 h.p.)|zero copeck|zero copeck |zero copeck|
|inclusive | for 0.75 | for 0.75 | for 0.75 |
| |kilowatt (1|kilowatt (1 |kilowatt (1|
| | h.p.) | h.p.) | h.p.) |
*-----------------------*-----------*------------*-----------*
|Passenger cars with a |21 roubles | 23 roubles |26 roubles |
|motor capacity over | and 70 | and 90 | and 30 |
|67.5 kilowatt (90 h.p.)|copecks for|copecks for |copecks for|
|and up to 112.5 | 0.75 | 0.75 | 0.75 |
|kilowatt (150 h.p.) |kilowatt (1|kilowatt (1 |kilowatt (1|
|inclusive | h.p.) | h.p.) | h.p.) |
*-----------------------*-----------*------------*-----------*
|Passenger cars with a | 214 |235 roubles,| 259 |
|motor capacity over | roubles, |zero copeck | roubles, |
|112.5 kilowatt (150 | zero | for 0.75 |zero copeck|
|h.p.), motocycles with |copecks for|kilowatt (1 | for 0.75 |
|a motor capacity over | 0.75 | h.p.) |kilowatt (1|
|112.5 kilowatt (150 |kilowatt (1| | h.p.) |
|h.p.) | h.p.) | | |
*-----------------------*-----------*------------*-----------*
|Motor oils for diesel | 2,951 | 2,951 | 3,246 |
|and/or carburettor | roubles, | roubles, | roubles, |
|(injector) motors |zero copeck|zero copeck |zero copeck|
| |for one ton|for one ton |for one ton|
*-----------------------*-----------*------------*-----------*
|Straight-run gasoline | 3,900 | 4,290 | 4,720 |
| | roubles, | roubles, | roubles, |
| |zero copeck|zero copeck |zero copeck|
| |for one ton|for one ton |for one ton|
*-----------------------*-----------*------------*-----------*
the taxation of motor gasoline and diesel fuel shall be collected at
the following rates from January 1, 2009 to December 31, 2010:
*---------------------*--------------------------------------*
| Types of excisable | Tax rate (in per cent and/or in |
| goods |roubles and copecks per a measurement |
| | unit |
| *-------------------*------------------*
| | from January 1 to |from January 1 to |
| | December 31, 2009 |December 31, 2010 |
| | inclusive | inclusive |
*---------------------*-------------------*------------------*
|Motor gasoline: | | |
*---------------------*-------------------*------------------*
|with octane number up|2,657 roubles, zero|2,657 roubles, |
|to 80 inclusive |copeck per one ton |zero copeck per |
| | |one ton |
*---------------------*-------------------*------------------*
|with other octane |3,629 roubles, zero|3,629 roubles, |
|number |copeck per one ton |zero copeck per |
| | |one ton |
*---------------------*-------------------*------------------*
|Diesel fuel |1,080 roubles, zero|1,080 roubles, |
| |copeck per one tone|zero copeck per |
| | |one ton |
*---------------------*-------------------*------------------*
motor gasoline and diesel fuel shall be taxed at the following tax
rates from January 1 to December 2011:
*----------------------*-------------------------------------*
| Types of excisable | Tax rate |
| goods | (in per cent and/or in roubles and |
| | copecks |
| | per measurement unit) |
| *-------------------------------------*
| | from January 1 to December 31, 2011 |
| | inclusive |
*----------------------*-------------------------------------*
|Motor gasoline: | |
*----------------------*-------------------------------------*
|that does not |4,290 roubles, zero copeck per one|
|correspond to class 3 |ton |
|or class 4, or class 5| |
*----------------------*-------------------------------------*
|of class 3 |3,630 roubles, zero copeck per one|
| |ton |
*----------------------*-------------------------------------*
|of class 4 and class 5|3,500 roubles, zero copeck per one|
| |ton |
*----------------------*-------------------------------------*
|Diesel fuel: | |
*----------------------*-------------------------------------*
|that does not |1,430 roubles, zero copeck per one|
|correspond to class 3 |ton |
|or class 4, or class 5| |
*----------------------*-------------------------------------*
|of class 3 |1,240 roubles, zero copeck per one|
| |ton |
*----------------------*-------------------------------------*
|of class 4 and class 5|990 roubles, zero copeck per one ton |
*----------------------*-------------------------------------*
The requirements for the characteristics of motor gasoline and
diesel fuel shall be determined in keeping with the technical regulation
adopted by the Government of the Russian Federation.".
Article 2
The present Federal Law shall come into force since January 1, 2009,
but not earlier that the expiry of one month since the day of its
official publication and not earlier than the first day of the next tax
period for excises.
President
of the Russian Federation Dmitry Medvedev
Moscow, the Kremlin
July 22, 2008
No. 142-FZ