FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 30, 2020 No. 504-FZ

About introduction of amendments to article 13 of the Federal law "About Protection of Public Health from Impact of Environmental Tobacco Smoke, Effects of Consumption of Tobacco or Consumption of Nikotinsoderzhashchy Products"

Accepted by the State Duma on December 22, 2020

Approved by the Federation Council on December 25, 2020

Article 1

Bring in article 13 of the Federal Law of February 23, 2013 No. 15-FZ "About protection of public health from impact of environmental tobacco smoke, effects of consumption of tobacco or consumption of nikotinsoderzhashchy products" (The Russian Federation Code, 2013, No. 8, Art. 721; 2020, No. 31, Art. 5062) following changes:

Parts 2 - 5 to state 1) in the following edition:

"2. Measures of the state impact on the price level of tobacco products concerning which establishment of the maximum retail prices is provided are performed by means of establishment of uniform minimum price of tobacco products. Uniform minimum price of tobacco products represents the price below which the maximum retail prices of tobacco products determined according to the procedure, established by the Tax Code of the Russian Federation cannot be established.

3. Uniform minimum price of tobacco products is calculated on the basis of the minimum value of rate of excise per unit of consumer packaging (pack) of tobacco products, rate of the value added tax and the raising coefficient on the following formula:

SA - the minimum value of rate of excise in rubles for 1000 pieces concerning cigarettes and cigarettes established by the Tax Code of the Russian Federation for the corresponding period;

SNDS - the rate of the value added tax established by the Tax Code of the Russian Federation.

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