LETTER OF THE FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of February 25, 2013 No. ED-4-3/3073

Concerning payment of excise on fuel oven household

According to Item 1 of article 1 of the Federal Law of 29.11.2012 N 203-FZ "About introduction of amendments to articles 181 and 193 of part two of the Tax Code of the Russian Federation" (further - the Federal Law N 203-FZ) fuel oven household, run from the diesel fractions of direct distillation and (or) secondary origin boiling in the range of temperatures from 280 to 360 degrees Celsius is included in the list of excise goods (further - fuel oven household).

According to article 2 of the Federal law N 203-FZ, this Federal Law became effective since January 1, 2013. At the same time the excise rate on fuel oven household is established since July 1, 2013.

Considering that according to article 17 of the Tax Code of the Russian Federation the tax rate is one of obligatory elements of the taxation, till July 1, 2013 the taxation oven household is not performed by excise of fuel.

Respectively, the obligation on payment of excise arises at persons making with the specified excise goods of transaction, recognized by the taxation object excise, since July 1, 2013.

This line item is approved with the Ministry of Finance of the Russian Federation the letter of 10.01.2013 N 03-07-15/1/2.

Bring this letter to subordinate tax authorities and taxpayers.

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