present Federal Law establishes the procedure and size of collection
license fee and the right to manufacture and turnover of ethyl alcohol,
Alcohol and alcoholic beverages for each species (alcohol drinking, vodka,
alcoholic beverages, champagne, cognac (brandy), Calvados, wines,
fasit, sparkling, sparkling, natural and special, low-alcohol drinks and other
food products containing ethyl alcohol from food raw materialmorethan half
per cent of the units of alcohol), except for beer (hereinafter - the collection).
to alcohol-containing products subject to licensing include
Any solutions, emulsions, suspensions and other products with a volume fraction of ethyl
alcohol over 12 per cent contained in finished goods sold by organizations
or supplied by imports and excisable.
not charged a fee for the right to manufacture and trafficking of alcohol
solutions of the following: alcohol-dasgs, medical - preventive,
diagnostic tools that are registered by the authorized federal
the executive branch and made in the National Register of medicines and
medical products, as well as tools, manufactured pharmacy institutions
on individual prescriptions, including homeopathic medications, veterinary medicines
purposes, perfumery - cosmetic products, and waste alcohol production
and alcohol products that have passed state registration in accordance
authorized bodies.
This Federal Law shall not apply to
relations associated with retail sales of these products.
Article 2. Fee payer
fee payers are organizing any type of property and
departmental affiliation (including companies with foreign investments), which have submitted
statements in the appropriate authorities to obtain licenses to
production and turnover of ethyl alcohol, including alcohol solutions, and
alcohol (hereinafter - the license) and get these licenses in due course.
For purposes of this Federal Law, organizations should understand the organization,
having the status of legal persons.
Article 3. The fee
The fee for issuance of licenses in the following sizes:
to manufacture, storage and sale of ethyl alcohol, including alcohol
solutions directly to organizations - the licensees - 500 statutory
minimum wage;
to manufacture, bottling, storage and sale of alcoholic beverages
directly to organizations - the licensees - 500 times the minimum statutory
wages;
the right to bottling, storage and sale of alcoholic beverages directly
organizations - the licensees - 500 statutory minimum wage;
on the right storage of ethyl alcohol, including alcohol-based solutions and alcohol
Product - 500 statutory minimum wage;
the right to purchase, storage and wholesale of ethyl alcohol, including alcohol
solutions, and alcoholic beverages - 500 statutory minimum wages
labor;
licensed for export of ethyl alcohol and alcoholic beverages - 100 statutory
minimum wage for a single license <*> and 500 statutory
minimum wage for a general license <**>;
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<*> - A single license for the export (import) has been issued for the supply of exports (imports)
ethyl alcohol, alcohol solution or alcohol products, the customs
value does not exceed 10,000 times the minimum wage or the amount which the
terms of absolute alcohol is notmorethan 2 thousand dal, for a term not exceeding two
months.
<**> - General Licence for export (import) - license for the supply of exports (imports)
ethyl alcohol, alcohol and alcoholic products within one year from the date of
receiving the license.
the right to purchase the import, storage and wholesale of ethyl alcohol,
Alcohol and alcoholic beverages - 1000 the statutory minimum
pay for a single license and 15,000 statutory minimum wages
Labour for the general license.
Fees for the authorized federal executive body
power of the annual surveys of organizations to meet the conditions necessary for
implementation of the activity shall be entered separately in the amount
cover the cost of these surveys, in the manner prescribed by the Government
Russian Federation (but notmorethan 50 statutory minimum wages
labor).
Article 4. Timing and order payment of a fee
collected shall be paid annually on their own - once for
each year of the license.
payment of a fee by the following dates:
organizations, applicants to the appropriate authorities for
license - prior to filing of the statement (for the first year of this license);
organizations that have received a duly licensed to engage in
of the activity - not later than the date (day and month) the introduction of
this License (for each subsequent year of its validity).
To obtain licenses, which permit the implementation of several species
activities, the payer pays the fee separately for the right to exercise each
activities specified in this license.
In carrying out the licensed activity on several
geographically separate sites payer pays the fee separately for the right
activities at each facility.
At renewal license fee in the amount provided
to issue a new license.
Upon renewal of suspended license fee is not charged.
for issuing new licenses to replace the lost payer shall pay the amount
fees provided for in Article 3 of this Federal Law.
In case of refusal to grant a license fee paid be refunded for
less the cost of considering an application for a license in the sum of three
statutory minimum wage.
Reimbursement paid fee by the tax authorities when
presentation of the organization, apply for a license, a document
confirming the denial of a license issued by the competent authority
requiring the licensing.
In all other cases, the paid fee is not refundable.
Amounts paid fees include organizations in the costs of
manufacture and sale of products (works, services), taken at
calculating income tax.
Article 5. The order of enrollment fee
amount of the fee goes to the revenue budget at the expense of which is contained body
authorized to conduct the licensed activity.
Article 6. Instasctions for use of this Federal Law
Instasctions for use of this Federal Law is published
State Tax Service of the Russian Federation in coordination with the Ministry of
Finance of the Russian Federation and the Russian Federal Service for the
state monopoly on alcohol products.
Article 7. The responsibility of taxpayers and tax authorities control
for violation of the Law of the Russian Federation on the license fees
production and turnover of ethyl alcohol and alcoholic products, "Taxpayers and their
officials are responsible in accordance with the Law of the Russian Federation "On
basis of the tax system in the Russian Federation ".
control over the accuracy, completeness and timely payment of fee
budget by the tax authorities in accordance with their competence, defined
federal law.
Article 8. The order of entry into force of this Federal Law
This Federal Law shall enter into force after its official
publication.
The President of the Russian Federation and the Government
The Russian Federation to bring their regulations into compliance with this
Federal law.
President of the Russian Federation
B. YELTSIN
Kremlin, Moscow.
January 8, 1998.
N 5-FZ