Encyclopedia
Total excise duty amount
The total excise tax amount is the sum obtained by adding together the excise tax amounts calculated in accordance with paragraphs 1 and 2 of this article for each type of excisable goods subject to excise taxation at different tax rates. The total excise tax amount when performing operations with excisable petroleum products recognized in accordance with this chapter as taxable objects is determined separately from the excise tax amount for other excisable goods1.
Federal Law No. 191-FZ dated December 31, 2002, "On Amending and Supplementing Chapters 22, 24, 25, 26(2), 26(3) and 27 of Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation," dated December 31, 2002, as amended on April 5, 2016, Article 4, Subparagraph 8 // RSZ RF. 2003. No. 1. Art. 6. ↩