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07.05.2024
AMENDMENTS TO THE TAX CODE: SPECIAL STAMPS ON TOBACCO, EXCISE TAXES ON WINE, MINERAL EXTRACTION TAX ON THE EXTRACTION OF SEMI-PRODUCTS WITH PRECIOUS METALS
There is a transition to payment of excise tax on tobacco based on data from the state information monitoring system. Registration and control special marks are being introduced for application to the packaging of tobacco and excisable nicotine-containing products. They will replace excise stamps.
In order to support domestic winemaking, from May 1, 2024, excise tax rates on Russian wines will be reduced: fortified (liqueur) wine, fortified wine in bulk, sparkling wines, including Russian champagne. Manufacturers of fortified (liquor) wines and wine materials are exempt from paying advance excise taxes.
A coefficient is provided that increases the amount of mineral extraction tax for the extraction of semi-products containing one or more precious metals (gold, silver, platinum, palladium, iridium, rhodium, ruthenium, osmium) for the tax period, the beginning of which falls on the period from June 1 to December 31 2024 inclusive.

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