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Calculated value


Calculated value — is deemed to be the product of the maximum retail price indicated on a unit of consumer packaging (packet) of tobacco products, and the number of units of consumer packaging (packets) of tobacco products sold (transferred) during the reporting tax period or imported into the territory of the Russian Federation and other territories under its jurisdiction (ceased to be in force as of 2019-05-01)1.

Calculated value — is determined as the product of each maximum retail price indicated on a unit of consumer packaging (packet) of tobacco products, and the number of sold units of consumer packaging (packets) on which the corresponding maximum retail price is indicated (ceased to be in force as of 2019-05-01)2.

Calculated value — is determined as the product of each maximum retail price indicated on a unit of consumer packaging (packet) of tobacco products, and the number of imported units of consumer packaging (packets) on which the corresponding maximum retail prices are indicated (ceased to be in force from 2019-05-01)3.

  1. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 187-1, paragraph 1, ceased to be in force from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩

  2. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 187-1, paragraph 6, ceased to be in force from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩

  3. Tax Code of the Russian Federation, as amended on 2019-01-01, Article 187-1, paragraph 7, ceased to be in force from 2019-05-01 // RSZ RF. 2000. No. 32. Art. 3340. ↩

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