Encyclopedia
Implementation of Excisable Goods
Sale of excisable goods - transfer of ownership rights to excisable goods by one person to another person on a paid and (or) unpaid basis, as well as their use in kind payment are considered sales of excisable goods1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 182, subpara. 1 // RSZ RF. 2000. No. 32. Art. 3340. ↩