Encyclopedia

Selling price


Selling price — the cost of cigarettes and cigars sold (transferred), calculated based on prices determined in accordance with the provisions of Article 40 of this Code, without taking into account excise duty and value added tax1.

  1. Federal Law No. 86-FZ dated July 28, 2004, "On Amending Chapter 22 of Part Two of the Russian Federation Tax Code," as amended on July 21, 2005, Article 1, paragraph 2 // Official Gazette of the Russian Federation. 2004. No. 31. Article 3222. ↩

Laws with commentary

Codes and federal laws