LETTER OF THE FEDERAL TAX SERVICE

of August 1, 2011 No. ED-4-3/12378 @

About taxation by excise ethyl (and cognac) the alcohol realized to producers of alcoholic and excisable alcohol-containing products

The Federal Tax Service in connection with the introduction in action new procedure for calculation and payment of excise on ethyl alcohol, alcoholic and excisable alcohol-containing products leads up from 01.07.2011 for data and management in work the following explanations about procedure for taxation as excise of ethyl alcohol and (or) alcohol cognac, implemented to manufacturing taxpayers of alcoholic and (or) excisable alcohol-containing products.

According to provisions of Items 1 and 4 of article 193 of the Tax Code the taxation of the ethyl alcohol made in the territory of the Russian Federation from all types of raw materials (including crude alcohol), and also alcohol cognac is performed from 01.08.2011 using excise rate in the amount of:

- 0 rub for 1 l of the anhydrous ethyl alcohol containing in excise goods - in case of realization of the specified alcohols to the organizations which are paying advance payment of excise on alcoholic and (or) excisable alcohol-containing products and provided to producer of the specified alcohol the notice on payment (or about exemption) advance payment of excise with mark of tax authority in the place of accounting;

- 34 rub for 1 l of the anhydrous ethyl alcohol containing in excise goods - in case of realization of the specified alcohols to the organizations which are not paying advance payment of excise on alcoholic and alcohol-containing products.

Provisions of Item 2 of article 195 of the Tax Code for the purpose of Chapter 22 "Excises" of the Tax code date of realization ethyl (or cognac) alcohol (and, respectively, the origin moment at producer of this alcohol of obligation of the taxpayer to add the corresponding amount of excise on this transaction of realization), is determined as day of shipment of the called excise goods.

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