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The person responsible for calculating and paying the entire amount of excise duty


The person responsible for calculating and paying the entire amount of excise duty is deemed to be the person conducting the affairs of a general partnership (agreement on joint activities)1.

  1. No. 32. Art. 3340.
  1. Tax Code of the Russian Federation, as amended on 2020-05-21, Article 180, paragraph 2 // RSZ RF. ↩

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