Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

Accepted at the twentieth plenary session of Inter-parliamentary Assembly of the State Parties of the CIS
(The resolution of December 7, 2002 No. 20-9)

THE MODEL TAX CODE FOR THE STATE PARTIES OF THE CIS

Special part

Chapter 2. Excises (excise tax)

Article 1. Excises (Excise tax)

The excise (excise tax) (further in this Chapter - tax) is the tax paid for realization of the excise goods made on customs area of the country or for import of excise goods to customs area of the country.

Article 2. Taxpayers

Taxpayers (further this Chapter taxpayers) the organizations, individual entrepreneurs and other persons who make the transactions which are the taxation object according to this Chapter are recognized.

Article 3. Features of determination of the taxpayer

1. Taxpayers - agreement parties about joint activities (particular partnership) bear joint liability on discharge of duty on the tax discharge, estimated according to this Chapter.

1) For the purpose of this Chapter it is determined that as person, the acting as on calculation and payment of all tax amount estimated on the transactions performed within cooperation agreement (particular partnership) and recognized by the taxation object according to this Chapter person running business of cooperation agreement (particular partnership) is recognized.

2) If business management of cooperation agreement (particular partnership) is performed jointly by all agreement parties about joint activities, agreement parties about joint activities (particular partnership) independently determine the participant, the acting as by calculation and payment of all tax amount on the transactions performed within cooperation agreement (particular partnership) and recognized by the taxation objects according to this Chapter.

The specified person bears all rights and fulfills all duties of the taxpayer provided by this Code concerning the specified tax amount.

The specified person shall be registered no later than day of implementation of the first transaction recognized by the taxation object according to this Chapter in quality of the taxpayer running common causes of joint activities (particular partnership) irrespective of registration as the taxpayer conducting own activities.

In case of complete and timely discharge of duty on the tax discharge by person, acting as on the tax discharge within cooperation agreement (particular partnership) according to this Article, the obligation on the tax discharge by other agreement parties about joint activities is considered performed.

If, however, agreement parties about joint activities (particular partnership) independently do not determine the participant, the acting as by calculation and payment of tax amount on the transactions recognized by the taxation objects, the taxpayer the participant realizing excise goods is recognized.

2. The obligation on calculation and the tax discharge on the excise goods made on customs area of the country under the agreements signed with persons who received in accordance with the established procedure state registration in the country and from the raw materials provided by them is born by these persons (customers).

3. The obligation on calculation and the tax discharge for the excise goods made on customs area of the country under the agreements signed with persons who did not receive in accordance with the established procedure state registration in the country and from the raw materials provided by them is born by persons making such excise goods.

4. In case of transition to the pawnbroker in the procedure for the right of the order established by the legislation of the country the goods transferred to the pawnbroker as pledge subject, the obligation on payment of the excise tax is incurred by the pledger if the last according to this Chapter is considered taxpayer.

Article 4. Excise goods

Excise goods are recognized:

1) ethyl alcohol,

2) alcoholic drinks,

3) grape and other wines, wine materials,

4) beer,

5) tobacco products,

6) automobile gasoline,

7) diesel fuel,

8) engine oils for diesel and (or) carburetor (injector) engines.

The specific list of excise goods can be changed by the legislation of the country.

Article 5. Taxation object

The taxation object the following transactions are recognized:

1) realization of excise goods on customs area of the country persons which are producers of these goods (including making butylirovaniye and other packing), taking into account features, stipulated in Article 3 these heads;

2) import of excise goods to customs area of the country in customs regime "release for free circulation".

Article 6. Transactions, non-taxable (exempted from the taxation)

1. The following transactions are not subject to the taxation (are exempted from the taxation):

1) export of excise goods from customs area of the country if there are documents, stipulated in Item 2 Articles 18 of this Chapter;

2) alienation in the procedure established by the legislation confiscated, the ownerless and passed to the state on inheritance right excise goods transferred to the state;

3) import by the physical persons who are not individual entrepreneurs, excise goods on customs area of the country the quantity or customs value of which does not exceed the sizes permitted for duty-free importation according to the customs legislation of the country.

2. The transactions listed in Item 1 of this Article are not subject to the taxation (are exempted from the taxation) only during the maintaining and availability of separate accounting of transactions on production and realization (transfer) of excise goods.

3. By the legislation of the country privileges and compensations on the tax discharge can be provided.

Article 7. Features of the taxation of the excise goods moved through customs border of the country in the absence of customs control and customs clearance

1. If according to the international treaty of the country with other state customs control and customs clearance of the goods moved through customs border of the country are cancelled, the taxation of the excise goods imported on customs area of the country coming from this state or issued in free circulation on customs area of the country is made according to the procedure, the determined legislation of the country.

2. When exporting excise goods from customs area of the country on customs area of other states specified in Item 1 of this Article, procedure for confirmation of the right to exemption of tax it is established according to the national legal system of the country, including on the basis of bilateral agreements with other states.

Article 8. Tax base

1. The tax base in case of realization of the excise goods made by the taxpayer, depending on the tax rates established concerning these goods, is determined:

1) as amount of the realized excise goods in kind - on excise goods concerning which the specific tax rates are established (in the absolute amount per unit of measurement);

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