Encyclopedia

Fixed (specific) rate


Firm (specific) rate - the excise duty rate calculated on average distillates (ASDL) is rounded to the nearest whole number in accordance with the current rounding procedure and is recognized for the purposes of this chapter as a firm (specific) rate1.

  1. Tax Code of the Russian Federation, as amended on 2021-01-01, Article 193, paragraph 9.1 // RSZ RF. 2000. No. 32. Art. 3340. ↩

Laws with commentary

Codes and federal laws