The following transactions are not subject to excise tax...

What is the object of taxation

The Tax Code of the Russian Federation contains a detailed list of goods and transactions that are excisable. So, these goods are:

• ethyl alcohol (all types of raw materials, except cognac);
• all alcoholic products;
• beer;
• products in which the total alcohol content is at least 9%;
• tobacco products;
• motor oils for automobile engines;
• diesel fuel;
• natural gas (in some cases);
• gasoline (straight-run and for cars);
• cars;
• aviation kerosene;
• household heating oil;
• motorcycles.

Transactions that are subject to excise taxation are also listed in the Tax Code.

These include situations when an entrepreneur implements:

• independently produced goods to other persons and organizations (this also includes the transfer of ownership rights free of charge);
• alcoholic products (purchased directly from the manufacturer or from another seller’s warehouse);
• goods received as a result of a decision of a court or other government body;
• natural gas (both within the country and abroad).

The last condition does not apply to all entities that buy goods - for gas production, oil refining and some other enterprises, the purchase of gas is not taxed. Excise transactions include not only the sale of gas, but also its transfer for various purposes, including free of charge. Excise taxes are described in detail in the video:

Transfers independently produced goods:

• the owner of the raw materials (if the product was created on a toll basis);
• for your needs;
• for the purpose of further processing;
• as a contribution (to a mutual fund or to the authorized capital);
• for processing on a toll basis;

Imports goods from the established list into the country.

Production refers not only to activities directly related to the process of creating raw materials and the final product. This also includes other stages of the production cycle:

• product spill;
• mixing of several products, resulting in a new excisable product.

In the latter case, the only exceptions are catering establishments. Tax payers are organizations or individual entrepreneurs who, in their activities, carry out operations from the established list.

In addition, tax is also levied on all persons who transport excisable goods through the customs of the Russian Federation.

Highlights ↑

The object of excise taxation is some specific goods that are under the close attention of the tax authorities.

The main reason for this tax is the need to replenish the country's budget.

The fee is usually included in the price of the product itself and sometimes reaches 2/3 of its price. Revenues from the sale of excisable goods in some regions account for 50% of the annual budget.

Elements of taxation

Excise taxes today are an indirect federal tax. It is enshrined at the legislative level in Chapter No. 22 of the Tax Code of the Russian Federation. That is why it is mandatory for use within the borders of the Russian Federation.

Taxable objects are the following transactions:

• sale of produced excisable goods directly by manufacturers;
• various commercial actions with excisable goods received by an individual or legal entity as a result of confiscation decisions of the court;
• transfer of raw materials to the owner on a reimbursable basis by processing companies;
• transfer of excisable goods of various kinds for one’s own needs (production, etc.).

The list of taxable objects is fully listed in Article No. 181 of the Tax Code of the Russian Federation. This section also lists transactions that are not subject to taxation.

There are some features of transporting products of this type across the borders of neighboring states, as well as across the borders of the CU member countries.

The tax period after which it is necessary to generate an excise tax report is only one month. Persons responsible for maintaining financial statements need to remember such a short period.

Otherwise, there is a high probability of becoming a victim of a desk audit by the tax service. Failure to pay the required amount on time is punishable by hefty fines.

The terms and procedure for paying taxes of the type in question are announced in Articles No. 204-205 of the Tax Code of the Russian Federation:

1. Transfer of tax to the budget after the sale of goods must be made no later than the 25th day of the calendar month immediately following the reporting period.
2. Transfers to the budget for the sale or purchase of gasoline and denatured alcohol are made until the 25th day of the 3rd calendar month immediately following the reporting month (a special certificate is required).
3. Advance payments are made no later than the 15th day of the current month.
4. The corresponding declaration must be submitted to the local tax office no later than the 25th day of the month following the previous period.

The excise tax itself must be paid at the place of production or sale of goods.

The only exception is the sale of straight-run gasoline - payment of excise tax is mandatory at the location of the taxpayer to the tax service to which he is assigned.

Payers

Excise tax payers are all individuals and legal entities (individual entrepreneurs) carrying out various types of transactions with goods of the type in question.

According to Article No. 179 of the Tax Code of the Russian Federation, excise tax payers are:

• organizations;
• persons recognized as taxpayers transporting excise goods across the border of the Customs Union.

There are a large number of different nuances associated with the payment of taxes of this type. All of them must be taken into account in order to avoid the emergence of various controversial situations with the tax service.

Normative base

The regulatory basis for the tax of this type is Chapter No. 22 of the Tax Code of the Russian Federation.

This chapter contains the following articles that fully cover the section of taxation under consideration:

Some articles of Chapter No. 22 of the Tax Code of the Russian Federation have lost force. Some, on the contrary, have been redesigned and are still in effect.

How fixed excise tax rates are calculated, see the article: excise tax rates. Read how to fill out the excise tax return here.

The deadlines and procedure for paying excise tax can be found in as much detail as possible in Article No. 204 of the Tax Code of the Russian Federation.

The amount of excise tax to be refunded is calculated on the basis of Article No. 203 of the Tax Code of the Russian Federation. The amount of excise tax payable to the budget is calculated taking into account the provisions of Article No. 202 of the Tax Code of the Russian Federation.

According to current legislation, excise taxes imply in some cases special deductions.

All of them are listed in Article No. 201 and Article No. 200 of the Tax Code of the Russian Federation. The procedure for allocating amounts is defined in Article No. 199 of the Tax Code of the Russian Federation.

One of the responsibilities of a seller selling excisable goods is to present them to the buyer. This point is covered in sufficient detail in Article No. 198 of the Tax Code of the Russian Federation.

What consequences to expect from levying excise taxes when rates increase in 2021

Excise taxes have tended to steadily increase in recent years. The consequences of this process have an ambiguous impact on the filling of the Russian Federation budget. For example, regarding excise taxes on alcoholic products:

• with the increase in excise taxes on alcohol, the budget lost several tens of billions of rubles last year due to the increase in the volume of the shadow alcohol market (with a corresponding reduction in the volume of legally produced alcohol);
• further continuation of the process of excise growth in the “alcohol” sector can lead to negative consequences: criminalization of the production of strong alcohol and incentives for buyers to buy counterfeit goods.

State Duma deputies are making a proposal to revise excise taxes on alcohol downwards. At the same time, the Ministry of Finance is against this and insists that in conditions of a budget deficit, “alco-excise taxes” must be indexed based on the projected level of inflation.

Possible benefits

For payers who sell, transfer or import excisable goods, it is possible to apply two groups of benefits in established cases:

1. Exemption from taxation – some operations with goods (for example, their movement within structural divisions) fall under it.
2. The use of a tax deduction is the opportunity to return the tax that was previously paid when purchasing excisable raw materials for further processing. To obtain the right to apply a deduction, several conditions must be met:

• purchased raw materials must be paid for, put into production and completely consumed;
• The entrepreneur must sell the goods made from raw materials or transfer them to the buyer.

The amount of possible deduction is limited and depends on the type of product manufactured.

If the amount of excise tax paid for raw materials exceeds the deduction amount, the entrepreneur pays the difference at his own expense.

When transacting with a certain list of goods, the buyer gives not only its actual cost, but also pays part of the money in the form of a special tax - excise tax.

It is applied mainly to luxury goods or to products whose consumption is undesirable for the state and society. Thus, the excise tax performs a dual function - it reduces the level of consumption of such products, while replenishing the budget.

Tax exemption

The legal procedure for exempting certain transactions from taxation consists in completely removing from the taxpayer certain tax obligations in relation to these transactions.

The decision on tax exemption is made by an authorized person - an employee of the tax authority. In this case, the initiator of this procedure must be the taxpayer, who submits a written application to the relevant tax organization.

In the application, he indicates the code of transactions that, in his opinion, should be exempt from the taxation procedure. Along with a written application, the taxpayer must submit all the necessary documents, the list of which is approved by current tax regulations.

These documents include: accounting data for a certain time period, extracts from the balance sheet and sales ledger, an extract from the journal of current expenses and income.

In this case, a representative of the tax authority has the right to request other documents confirming the legitimate right of the taxpayer to be exempt from taxation.

A decision on refusal can be issued by an authorized person if the taxpayer has not submitted the necessary documents, or if it turns out that the information contained in them is unreliable.

Author of the article

What is not subject to taxation

The following transactions are not subject to excise tax:

• Excise products are transferred by a branch, which is not an independent taxpayer, to another division within the same enterprise for the production of other excisable products.
• Carrying out the initial sale or transfer of confiscated goods, ownerless excisable products, goods that have been rejected in favor of the state and which must be transferred to the ownership of local or federal authorities for the purpose of processing in production conditions or destruction under the supervision of customs and (or) tax inspectors.
• Sales of excisable goods subject to the customs export regime outside the borders of the Russian Federation. In this case, product losses within the limits of natural loss norms are taken into account.

These transactions are not subject to excise tax only if different transactions (sale, transfer) with such products are separately accounted for. In the absence of separate accounting, it is necessary to calculate a single tax base for each of the actions carried out for the sale or receipt of excisable goods. The total amount of tax is calculated on the basis of the maximum tax rate from the unified tax base (Article 190, paragraph 2, paragraph 7, Article 194).

The following transactions are recognized as objects of excise taxation:

Example

When importing imported PT into the territory of the Russian Federation, excise tax is levied according to the following scheme:

• excise tax is paid at customs - Art. 205 Tax Code of the Russian Federation, art. 84 of the Customs Code of the Customs Union (except for the cases indicated below);
• excise duty on the import of PT that is not subject to mandatory labeling is paid to the tax office at the place of registration of the taxpayer (clause 1 of Article 186 of the Tax Code of the Russian Federation).

Thus, the scheme for levying excise taxes in the situation of importing PT depends on the requirement for mandatory labeling. Let's look at this in more detail.

In the Russian Federation, 2 types of PT are subject to mandatory labeling:

• tobacco products - the acquisition of excise stamps is carried out at customs at the place of state registration (Article 4 of the regulations on tobacco products, approved by Law No. 268-FZ of December 22, 2008);
• alcoholic products (except for beer, beer drinks, cider, poire and mead) - excise stamps are purchased at customs and must meet the requirements specified in the Decree of the Russian Federation of December 21, 2005 No. 786 on “alcoholic” excise stamps.

Excise tax collection scheme:

• The tax base is determined - at the time of reflection of PT on the account. 41 "Products";
• excise tax is paid at customs (clause 1 of article 186 of the Tax Code of the Russian Federation);
• The import of PT is declared - it is required to submit a customs declaration (Articles 179, 180 of the Customs Code of the Customs Union) and submit a set of documents (application, certificates, etc.).

Excise duty on PT that is not subject to mandatory labeling is levied according to the following scheme:

• determination of the tax base - it is determined at the time of registration of imported PT (clause 16 P18);
• to calculate the amount of excise tax, the Russian “excise” rate is applied (clause 17 P18);
• only fixed (specific) rates are used;
• formula for calculating the “import” excise tax (A):

A = Kpt × SA,

KPT - quantity (volume) of imported PT;

CA - excise tax rate;

• payment of excise tax to the budget;
• filing a declaration with a set of documents attached (import application, bank statement on payment of excise taxes, invoices, contracts, etc.) - paragraphs. 16, 19, 20 P18.

Bottling of excisable goods - is there an object of taxation?

In accordance with paragraph 2 of Art. 182 of the Tax Code of the Russian Federation, the bottling of alcohol and beer is recognized as the production of food products and is an object of excise taxes if:

• bottling is an element of the general technical process of producing alcohol and beer in accordance with technical regulations and (or) other regulatory and technical documentation approved by the legislation of the Russian Federation;
• the result of the above production process is an excisable product, subject to excise tax at rates exceeding the “excise” rates of the raw materials used in the production of PT.

Let's look at how this rule is applied in practice using an example.

Example

Zolotoy Kolos LLC produces several types of beer, which it then transfers on a toll basis for bottling into small containers to its counterparty Rozliv+ LLC.

Excise taxation in this situation is based on the following:

• transfer of beer for bottling from Zolotoy Kolos LLC on a tolling basis to Rozliv+ LLC is an object of taxation for Zolotoy Kolos LLC (subclause 12, clause 1, article 182 of the Tax Code of the Russian Federation);
• transfer of beer packaged in cans from Rozliv+ LLC to the owner - an object of excise taxation for Rozliv+ LLC (subclause 7, clause 1, article 182 of the Tax Code of the Russian Federation);
• Rozliv+ LLC has the opportunity to reduce the excise tax accrued upon transfer of beer to the owner by the amount of excise tax paid by Zolotoy Kolos LLC when transferring beer for bottling to Rozliv+ LLC (clause 3 of Article 200 of the Tax Code of the Russian Federation);
• if the volume of beer in cans and the volume of beer transferred for bottling coincide, the amount of excise tax payable to Rozliv+ LLC may be equal to 0 (a deduction is possible subject to the submission of copies of payment slips with bank marks confirming the fact of payment of excise tax to the budget by the beer manufacturer);
• Zolotoy Kolos LLC applies the excise tax presented upon transfer of beer in cans from Rozliv+ LLC (accrued under subparagraph 7, paragraph 1, Article 182 of the Tax Code of the Russian Federation) to the cost of bottled beer (paragraph 3, paragraph 2, Article 199 of the Tax Code) RF);
• The sale of canned beer from Zolotoy Kolos LLC is not subject to excise tax, since it is no longer a manufacturer of canned beer. The cost of ready-to-sell beer packaged in cans includes the excise tax paid by the beer manufacturer when transferring it for bottling and the excise tax charged to it by Rozliv+ LLC (if the volumes of beer transferred for bottling and bottled are not equal).

Tax rates and deadlines

The type of tax rate and its value directly depend on the specific excisable product.

Differences occur not only for different types of products (for example, for cigarettes and fuel), but also for their individual subtypes (for example, for different classes of cars). Depending on the method of calculation, three types of bets are used:

1. Specific (hard) - for each unit of goods a certain amount of money is established (in rubles and kopecks). The tax base in this case is the volume of products sold or transferred. The unit of goods can be a liter, a ton or a piece of goods.
2. Ad valorem – the tax is calculated as a percentage of the cost of products sold or transferred. The tax base in this case is all revenue received.
3. Combined is a combination of the two previous rates, in which the tax is calculated both as a fixed value and as a percentage.

The payer calculates the tax amount independently. By the 25th day of each month that follows the tax period (equal to one calendar month), the excise tax must be paid.

The tax period is the month in which the sale or transfer of the goods was made - that is, it was shipped and transferred to the buyer.

The tax base

Surety and guarantee

If excisable products made from customer-supplied raw materials are placed under the customs export regime, then the manufacturer is exempt from paying tax if there is a bank guarantee or guarantee.

• Such a guarantee (guarantee) ensures the bank’s obligation to pay excise tax and penalties if the exporter does not provide documents indicating the existence of the fact of export of excisable products abroad, or does not pay the excise tax and penalties.
• If there is no such surety (guarantee) from the bank, the taxpayer is obliged to pay tax in accordance with the rules for the sale of excisable products within the borders of the Russian Federation.
• When excise duty is paid due to the lack of a bank guarantee, after providing documents proving the fact of export of goods, the tax amount is subject to full refund.

Determination procedure

Each individual type of excisable product has a separate basis for calculating taxes, which depends on the tax rates established by law. These may include preferential rates or complete tax exemption in some situations.

The tax base in cases of sale or transfer of excisable products is determined as:

• The total volume in physical terms (in absolute amount per unit of measurement) of all sold and transferred excisable goods that have an established fixed tax rate.
• At an ad valorem (interest) rate - the total cost of products sold or transferred, taking into account the prices for these goods without VAT and excise tax (Article 40 of the Tax Code). When excisable goods are imported within the customs border of the Russian Federation, the tax base includes the total amount of customs value and customs duty.
• With a combined tax rate (a combination of a flat and ad valorem rate) - the number of goods sold or transferred in physical terms to calculate the excise tax at a flat rate, and the total cost of all products, calculated at maximum retail prices, when using ad valorem rates.

For example, when transferring alcoholic products from the manufacturer to some third-party warehouse, the manufacturer will pay only half of the tax rate. When carrying out transactions with tobacco products, the tax will need to be calculated at both a fixed and ad valorem rate.

If the object of transfer or sale is natural gas, then producing enterprises are exempt from paying excise tax; it is paid upon sale to enterprises and private consumers.

The estimated cost is calculated by multiplying the final (retail) cost of the product by the total quantity of products sold during the reporting period. For example, when selling tobacco, the retail price of a pack of cigarettes is multiplied by the number of packs sold. The maximum retail price is the one beyond which the product cannot be sold. It is established by the taxpayer himself on the basis of legislative acts.

With a percentage tax rate, the size of the tax base can be increased due to amounts received from the sale of products in the form of financial assistance, advance payments to pay for future supplies, replenishment of special funds, to increase income, interest on loans or credits and other amounts related with payment for sold products.

The tax rate for individual products may change each year. Changes (usually upward) occur depending on the type of alcoholic beverages, brands of gasoline, and class of car. The tax period is 1 calendar month.

What goods are considered excisable?

Art. 181 of the Tax Code of the Russian Federation contains a complete list of excisable goods. This is a fairly extensive list, and since 2021, in connection with the changes introduced by Law No. 326-FZ of September 29, 2019, it has been replenished with new items. In 2021, the following are considered excisable:

• all types of ethyl alcohol, waste generated during its production and alcohol-containing products with a volume fraction of ethyl alcohol of more than 9%;
• beer with an ethyl alcohol content of up to 0.5%, wine materials intended for the production of distillates, grape and fruit must;
• tobacco products, all types of electronic nicotine delivery systems, as well as devices for heating tobacco, liquids for electronic nicotine delivery systems, tobacco consumed by heating;
• gasoline (automotive, straight-run), diesel fuel, motor oils;
• distillates obtained from the processing of oil, gas, oil shale, the density of which does not exceed 1015 kg/m3 at t 20˚C, as well as oil, petroleum raw materials and natural gas;
• benzene, paraxylene, orthoxylene;
• aviation kerosene;
• passenger cars and motorcycles with engine power over 150 hp;
• grapes used for the production of various types of wine, grape must and other alcoholic beverages produced using full cycle technology.

Excise-free transactions

The following transactions are not subject to excise taxation (Article 183 of the Tax Code of the Russian Federation):

1. transfer of PT within an enterprise by one division, which is not an independent taxpayer, to another similar division - for the production of other PT;
2. sales of PT that are under the customs export procedure outside the Russian Federation, or import of PT into the port SEZ from other territories of the country (including the transfer of PT produced from customer-supplied raw materials to the owner or other persons outside the RF);
3. primary sale or transfer of confiscated, ownerless PT on the basis of refusal in favor of the state, but subject to destruction, or transfer to state ownership, or for industrial processing under the control of customs or tax authorities;
4. transfer within one company:

produced ethyl alcohol for the subsequent production of alcohol-containing perfumery and cosmetic products and household chemical products in metal aerosol packaging;

• rectified ethyl alcohol produced from raw alcohol - to a division engaged in the production of alcoholic or excisable alcohol-containing products (wine materials);
• distillates produced - for aging and blending for the purpose of further production of alcoholic products by the same company;
• ethyl alcohol produced for the creation of medicines, medications, medical products;

1. import into the Russian Federation and its controlled territories of PT refused in favor of the state and subject to distribution into state ownership, or located in a port SEZ.

Also, excise taxes are not imposed on some operations in relation to grapes, aviation kerosene, petroleum raw materials, benzene, paraxylene, orthoxylene.

These operations are not subject to excise taxes only if separate records are maintained and available for operations for the production and sale of such PT.

Since the beginning of 2021, changes have been made to Art. 193 of the Tax Code of the Russian Federation, which contains information on tax rates for PT. In particular, rates for gasoline, alcohol-containing products, and alcohol increased. For example, the rate for sparkling wines will be 40 rubles/l instead of 36 rubles/l, which was in force in 2021.

Transactions subject to excise taxes

Transactions subject to excise duty can be divided into two groups:

1. Transactions with excisable goods performed by their producers. At the same time, for tax purposes, persons who commit the following are treated as producers of excisable goods:

• bottling of alcoholic beverages and beer. In this situation, an object of excise taxation arises if, in accordance with technical regulations or normative and technical documentation, bottling is an integral part of the overall production process of these goods. Therefore, for example, the bottling of ethyl alcohol, which does not belong to the specified categories, is not considered as the production of excisable products (letter of the Federal Tax Service of Russia dated November 1, 2013 No. ED-4-3/19703);

• mixing of goods in places of their storage and sale (except for catering organizations). In this situation, an object of taxation arises if, as a result of mixing, an excisable product is obtained, the tax rate for which exceeds the tax rates for goods used as components for mixing.

This follows from the provisions of paragraph 3 of Article 182 of the Tax Code of the Russian Federation.

2. Transactions with excisable goods performed by other persons.

Excise taxes in the tax system of the Russian Federation

Excise tax is levied on organizations and entrepreneurs working with certain types of goods under the Tax Code of the Russian Federation, including when moving across the border (customs) with member countries of the Eurasian Economic Union.

Classification characteristics of excise tax:

• federal tax (according to government and management level);
• payment of legal entities and individual entrepreneurs (according to their affiliation with the entities paying it);
• non-targeted payment (funds received from excise taxes are not used to finance strictly defined projects or activities);
• indirect tax (using the withdrawal method);
• non-salary tax calculated and paid by the payer himself (according to the method of taxation);
• a regulatory tax credited to the federal treasury and regional budgets (according to the fullness of use rights).

The purpose of applying the excise tax, in addition to the general one inherent in all taxes - filling the budget, is to regulate, with the help of this premium to the price, the demand for the goods most in demand by the consumer.

Tags: Excise duty, capital, indirect, credit, tax, expense, formula

List of sales of services not subject to taxation

Benefits on taxes and fees, together with excise taxes , represent certain advantages that can be provided to certain categories of taxpayers. The benefit can be expressed in complete exemption from payment of the prescribed excise , or in payment of a smaller amount.

The list of basic services that will not be subject to taxation mainly includes government services or services provided by third-party organizations that are necessary to ensure the normal functioning of government agencies, local governments, etc.

For example, services for the supply to Russia of critical medical equipment necessary to maintain and improve the existing healthcare system will not be subject to the corresponding taxes and excise taxes.

The list of this equipment and other related sales services in the field of healthcare has been approved by the current tax authorities.

In this case, exemption from taxation, on a par with excise taxes , will occur solely on the basis of a valid certificate, which will contain the established OKP code

Other services may also participate in the tax exemption procedure, the main thing is that this exemption is supported by appropriate grounds and documentary evidence.

exempt from taxation may be included in the taxation system, including excise taxes , if the essence or other important circumstances characterizing these services have changed.