Accepted at the twentieth plenary session of Inter-parliamentary Assembly of the State Parties of the CIS
(The resolution of December 7, 2002 No. 20-9)

THE MODEL TAX CODE FOR THE STATE PARTIES OF THE CIS

Special part

Chapter 2. Excises (excise tax)

Article 1. Excises (Excise tax)

The excise (excise tax) (further in this Chapter - tax) is the tax paid for realization of the excise goods made on customs area of the country or for import of excise goods to customs area of the country.

Article 2. Taxpayers

Taxpayers (further this Chapter taxpayers) the organizations, individual entrepreneurs and other persons who make the transactions which are the taxation object according to this Chapter are recognized.

Article 3. Features of determination of the taxpayer

1. Taxpayers - agreement parties about joint activities (particular partnership) bear joint liability on discharge of duty on the tax discharge, estimated according to this Chapter.

1) For the purpose of this Chapter it is determined that as person, the acting as on calculation and payment of all tax amount estimated on the transactions performed within cooperation agreement (particular partnership) and recognized by the taxation object according to this Chapter person running business of cooperation agreement (particular partnership) is recognized.

2) If business management of cooperation agreement (particular partnership) is performed jointly by all agreement parties about joint activities, agreement parties about joint activities (particular partnership) independently determine the participant, the acting as by calculation and payment of all tax amount on the transactions performed within cooperation agreement (particular partnership) and recognized by the taxation objects according to this Chapter.

The specified person bears all rights and fulfills all duties of the taxpayer provided by this Code concerning the specified tax amount.

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