ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of January 8, 2009 No. 2

About optimization of functioning of Unified State Automated Information System of accounting of production volume and turnover of ethyl alcohol, alcoholic and alcohol-containing products, and also about introduction of amendments to some acts of the Government of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to acts of the Government of the Russian Federation.

2. To the Ministry of Finance of the Russian Federation in 2-month time to approve:

a) terms of submission of requests about fixing in Unified State Automated Information System of accounting of production volume and turnover of ethyl alcohol, alcoholic and alcohol-containing products of information on the organization performing production and (or) turnover, including import (except for retail sale), ethyl alcohol, alcoholic and alcohol-containing products, about products, about production volume and turnover of products, about the documents permitting and accompanying production and turnover of products;

b) procedure for introduction of money into the account of tax authority in the Federal Treasury (cash pledge), adoptions of bank guarantees by tax authorities, maximum amount of one bank guarantee and all at the same time existing bank guarantees issued by one guarantor for their acceptance by tax authority, net assets value of guarantors with whom tax authorities sign guarantee agreements for the purpose of payment of ensuring obligation fulfillment about use of acquired federal special brands according to their assignment, and procedure for its calculation;

c) procedure for storage of federal special brands.

3. To the Federal Tax Service in coordination with the Federal Customs Service in a month to approve formats of requests about fixing, confirmations about fixing and notifications on refusal in fixing in Unified State Automated Information System of accounting of production volume and turnover of ethyl alcohol, alcoholic and alcohol-containing products of information on the organization performing production and (or) turnover, including import (except for retail sale), ethyl alcohol, alcoholic and alcohol-containing products, about products, about production volume and turnover of products, about the documents permitting and accompanying production and turnover of products.

4. To the Ministry of Finance of the Russian Federation in coordination with the Ministry of Telecom and Mass Communications of the Russian Federation to approve procedure for use of digital signatures, maintaining the register of certificates of keys of digital signatures, storages of the cancelled certificates of keys of digital signatures, including contents of information in certificates of keys of digital signatures and loss cases by the specified certificates of legal force, in Unified State Automated Information System of accounting of production volume and turnover of ethyl alcohol, alcoholic and alcohol-containing products in a month.

5. To the Ministry of Finance of the Russian Federation in a month to approve the list of information containing in Unified State Automated Information System of accounting of production volume and turnover of ethyl alcohol, the alcoholic and alcohol-containing products provided to the organizations performing production and (or) turnover, including import (except for retail sale), ethyl alcohol, alcoholic and alcohol-containing products.

Approved by the Order of the Government of the Russian Federation of January 8, 2009 No. 2

Changes which are made to acts of the Government of the Russian Federation

1. In the order of the Government of the Russian Federation of December 21, 2005 N 785 "About marking of alcoholic products federal special brands" (The Russian Federation Code, 2005, N 52, Art. 5748; 2006, N 3, Art. 298):

a) state Item 4.1 in the following edition:

"4.1. Determine that in case of acquisition of federal special brands the organization performing production of alcoholic products in the territory of the Russian Federation according to the procedure for acquisition and accounting of federal special brands approved by the Ministry of Finance of the Russian Federation submits the documents specified in article 12 of the Federal law "About State Regulation of Production and Turnover of Ethyl Alcohol, Alcoholic and Alcohol-containing Products". At the same time:

legitimacy of use on alcoholic products of the trademark protected in the Russian Federation is confirmed by the documents provided by the civil legislation;

ensuring obligation fulfillment about use of acquired federal special brands according to their assignment (further - the obligation) can be performed by introduction of money into the account of tax authority in the Federal Treasury (cash pledge), the bank guarantee issued by bank, other credit institute or insurance the organizations (further - the guarantor), the guarantee or different ways provided by the civil legislation.

Tax authorities for the purpose of ensuring obligation fulfillment accept the bank guarantees issued by one guarantor according to the procedure of and in the amount of maximum amount of one bank guarantee established by the Ministry of Finance of the Russian Federation provided that the amount of all at the same time existing bank guarantees issued by this guarantor for the purpose of ensuring obligation fulfillment of other organizations acquiring federal special brands does not exceed maximum amount of all at the same time existing bank guarantees, the Russian Federation established by the Ministry of Finance.

The guarantee is drawn up by the conclusion of the contract between the tax authority and the guarantor which is the organization, which:

has no tax arrears, charges, penalty fee and penalties for violation of the law of the Russian Federation about taxes and fees;

is not in process of liquidation including concerning which insolvency proceedings are not entered;

has net assets according to the balance sheet by the end of the reporting period of the worth at least the cost, established by the Ministry of Finance Russian Federation, proceeding from the amount of the excises which are subject to payment by the corresponding type of alcoholic products.

The size of the amount of ensuring obligation fulfillment is determined by the Ministry of Finance of the Russian Federation proceeding from the amount of the excises which are subject to payment by the corresponding type of alcoholic products. At the same time in case of non-execution by the organization acquiring federal special brands, obligations which execution is provided:

the guarantee (bank guarantee), - the requirement about payment of the amount of providing is exposed to the guarantor (guarantor) in the amount of, multiple to quantity of federal special brands on which this obligation is not fulfilled;

cash pledge, - means of cash pledge are transferred from the account of tax authority into the federal budget in the amount of, multiple to quantity of federal special brands on which this obligation is not fulfilled.";

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