Encyclopedia
The volume of excise goods realized in physical terms
The volume of excisable goods sold in physical terms — for the calculation of excise duty when applying a specific (fixed) tax rate and as the calculated value of sold (transferred) excisable goods, calculated based on maximum retail prices for the calculation of excise duty when applying an ad valorem (in percentages) tax rate — for excisable goods in respect of which combined tax rates consisting of a specific (fixed) and an ad valorem (in percentages) tax rate have been established1.
Federal Law No. 134-FZ dated 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" dated July 26, 2006, as amended on July 26, 2006, Article 1, subpara. a#4 // RSZ RF. 2006. No. 31. Item 3433. ↩