FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 1, 2019 No. 78-FZ

About introduction of amendments to articles 187 and 194 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on April 10, 2019

Approved by the Federation Council on April 22, 2019

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; No. 33, Art. 3429; 2002, No. 30, Art. 3027; 2003, No. 1, Art. 6; No. 28, Art. 2886; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3433; 2010, No. 48, Art. 6247; 2011, No. 30, Art. 4566, 4575; No. 49, Art. 7016; 2012, No. 53, Art. 7584; 2013, No. 40, Art. 5039; 2014, No. 48, Art. 6647; 2015, No. 48, Art. 6689; 2016, No. 15, Art. 2063; No. 49, Art. 6844; 2017, No. 49, Art. 7307; 2018, No. 32, Art. 5094; No. 49, Art. 7496) following changes:

Article 187 to add 1) with Item 19 of the following content:

"19. The tax base concerning tobacco hookah is determined as the mass of tobacco raw materials in tobacco hookah, but at least 20 percent of net weight of tobacco hookah on condition of specifying on consumer packaging (container) of information on the mass of tobacco raw materials. In case of absence on consumer packaging (container) of information on the mass of tobacco raw materials the tax base is determined as the net weight of tobacco hookah.";

Article 194 to add 2) with Item 10 of the following content:

"10. The taxpayers performing import to the Russian Federation of cigarettes, and (or) cigarettes, and (or) cigarillos, and (or) bidet, and (or) kretek estimate the excise amounts on the specified excise goods during the period from September 1 to December 31 (inclusive) each calendar year taking into account coefficient of TV determined in the following procedure:

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