The State Tax Service issued, based on the amendments of 10 January 1997 to the law "On Excise Tax", amendments to the respective Instruction. The list of taxpayers was amended to include individual entrepreneurs, and the tax base is now defined as the sale price exclusive of excise tax. The important amendments relate to documentation and procedures required for the confirmation of exported goods. When export occurs, the exporter should report this to the tax authorities within 10 days after the goods have been released for export by the customs authorities. Then, no later than within 90 days after the customs declaration has been filed with the customs authorities a defined set of documents must be submitted to the tax authorities.
Changes and amendments # 1 to Instruction of the Russian Federation State Tax Service of 22 July 1996 # 43 "On Procedures of the computation and payment of the excises"
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For further information contact Alla Shaulina on tel: +7 503 232 5511 fax: +7 503 232 5522 or e-mail directly: Alla_Shaulina@ru.coopers.com
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