Encyclopedia
Taxpayer of excise duties
A taxpayer of excise duties — wholesale organizations that established excise warehouses before January 1, 2006, and carry out the sale of alcoholic products with a volume share of ethyl alcohol exceeding 9 percent, received by these organizations' excise warehouses before January 1, 2006, and (or) delivered to them before this date1.
A taxpayer of excise duties — persons who had a certificate of registration of a person conducting operations with petroleum products (excluding the certificate for processing straight-run gasoline) before January 1, 2007, and carry out the sale of petroleum products received (booked) before January 1, 2007, and (or) delivered to them before this date2.
Federal Law No. 107-FZ of July 21, 2005, "On Amending Part Two of the Tax Code of the Russian Federation and on Declaring Certain Provisions of Legislative Acts of the Russian Federation as Expired" of July 21, 2005, amended on July 21, 2005, Article 3, paragraph 1 // RSZ RF. 2005. No. 30. Art. 3118. ↩
Federal Law No. 134-FZ of July 26, 2006, "On Amending Chapter 22 of Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation" of July 26, 2006, amended on July 26, 2006, Article 5, paragraph 1 // RSZ RF. 2006. No. 31. Art. 3433. ↩