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The volume of excisable goods realized in physical terms for the calculation of excise duty when applying a fixed tax rate
The volume of excisable goods realized in physical terms for the calculation of excise duty when applying a fixed tax rate — for excisable goods in respect of which combined tax rates have been established, consisting of a fixed (specific) and ad valorem (in percentages) tax rates1.
Tax Code of the Russian Federation, as amended on 2020-05-21, Art. 187, subpara. 4 // RSZ RF. 2000. No. 32. Art. 3340. ↩