of June 19, 2026 No. 757
About change of payment due dates of excise in case of realization of alcoholic products
According to article 4 of the Tax Code of the Russian Federation the Government of the Russian Federation decides:
1. Extend till December 28, 2026 the coming during the period from July 1 to August 31, 2026 and stipulated in Item 3 articles 204 of the Tax Code of the Russian Federation excise payment due dates on the alcoholic products specified in paragraph six of the subitem 11 of Item 1 of article 193 of the Tax Code of the Russian Federation.
2. Extend till December 28, 2026 coming during the period from July 1 to November 30, 2026 and established by subitems 2 and 2.1 of Item 13 of article 204 of the Tax Code of the Russian Federation (in the edition operating till July 1, 2026 taking into account provisions of article 18 of the Federal law "About Modification of Parts the First and Second the Tax Code of the Russian Federation, Separate Legal Acts of the Russian Federation and Recognition Voided Legal Acts (Separate Provisions of Legal Acts) of the Russian Federation") payment due dates of advance payment of excise on alcoholic and (or) excisable alcohol-containing products which amount is determined according to subitems 2 and 2.1 of Item 13 of article 204 of the Tax Code of the Russian Federation (in the edition operating till July 1, 2026 taking into account provisions of article 18 of the Federal Law "About modification of parts the first and second the Tax Code of the Russian Federation, separate legal acts of the Russian Federation and recognition voided legal acts (separate provisions of legal acts) of the Russian Federation"), concerning the alcoholic products specified in paragraph six of the subitem 11 of Item 1 of article 193 of the Tax Code of the Russian Federation.
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