Encyclopedia
Excise mark
An excise mark is a document of state accounting, certifying the legality (lawfulness) of production and (or) circulation within the territory of the Russian Federation of alcoholic products specified in paragraph 2 of this article, and the conduct of control over tax payments1.
An excise mark is a document of state accounting, certifying the legality (lawfulness) of production and (or) circulation within the territory of the Russian Federation of alcoholic products specified in paragraph 2 of this article, the conduct of control over tax payments, as well as carriers of information of the unified state automated information system and confirmation of recording information on alcoholic products sold within the territory of the Russian Federation in the unified state automated information system2.
Federal Law No. 186-FZ dated December 29, 2001, "On Amending the Federal Law 'On State Regulation of Production and Circulation of Ethyl Alcohol, Alcoholic and Spirit-Containing Products' dated December 29, 2001, as amended on December 29, 2001, Article 1, paragraph 3#2 // RSZ RF. 2001. No. 53. Item 5022. ↩
Federal Law No. 102-FZ dated July 21, 2005, "On Amending the Federal Law 'On State Regulation of Production and Circulation of Ethyl Alcohol, Alcoholic and Spirit-Containing Products' and on Declaring Certain Provisions of the Federal Law 'On Amending the Federal Law 'On State Regulation of Production and Circulation of Ethyl Alcohol, Alcoholic and Spirit-Containing Products'' dated July 21, 2005, as amended on December 31, 2005, Article 1, subpara. 10 // RSZ RF. 2005. No. 30. Item 3113. ↩