Article 202. Payable Excise Tax Amount

1. The excise tax amount payable by the taxpayer performing operations in the sale (transfer recognized as an item of taxation according to the present Chapter) of excisable goods shall be defined by results of each tax period as reduced by tax deductions stipulated by Article 200 of the present Code, the total excise tax amount defined according to Article 194 of the present Code.

2. The excise tax amount payable by the taxpayer performing operations in the sale (the transfer defined as and item of taxation according to the present Chapter) of excisable mineral raw materials, shall be computed on results of each tax period decreased by the amount of tax deductions provided for by Item 7 of Article 200 of this Code as a total amount of excise tax on excisable mineral raw material determined according to Article 194 of the present Code.

3. The excise tax amount payable in case of import of excisable goods to the territory of the Russian Federation shall be determined according to Item 5 of Article 194 of the present Code.

4. The excise tax amount payable by the taxpayers performing the primary sale of excisable goods originating and imported from the territory of member states of the Customs Union without customs registration (if there are agreements on single customs space) shall be determined according to Article 194 of the present Code.

5. If the amount of excise tax deductions over any tax period exceeds the total tax amount calculated on sold excisable goods, the taxpayer shall pay no tax in such an excise tax period.

The amount of excise tax deductions exceeding the total amount of tax computed on sold excisable goods, shall be subject to offset to the charge of current and/or future payments in the following tax period on this tax.

The amount of excise tax deductions exceeding the total amount of tax computed on excisable goods sold over a reporting tax period shall be deductible from the total amount of excise tax in the following tax period as priority in comparison with other tax deductions. If the total amount of tax computed on excisable goods sold over the following tax period will turn out to be below the said amount of excess, the difference between this amount of excise tax can be used to meet the tax obligation of the taxpayer on other taxes (duties) in the manner and on the conditions defined by Item 5 of Article 78 of the present Code.

Article 203. The Refundable Amount of Excise Tax

1. If by the results of a tax period the amount of tax deductions exceeds the total amount of excise tax computed on excisable goods and excisable raw materials sold (transferred) over a reporting tax period, the resulting difference shall be subject to reimbursement (offset, refund) to the taxpayer according to the provisions of the present Article.

2. Said amounts shall be used over a reporting tax period and during three tax periods thereafter to meet obligations to pay tax or fees, including the taxes paid in connection with the movement of excisable goods across the customs border of the Russian Federation, to pay fines, and to settle arrears and amounts of tax penalties awarded to the taxpayer which are subject to transfer to the same budget.

The tax authorities shall make the offset their own while on taxes paid in connection with the movement of excisable goods across the customs border of the Russian Federation, in coordination with the customs authorities and within 10 days shall inform thereof the taxpayer.

3. Upon lapse of three tax periods following a reporting tax period, an amount which was not offset shall be refundable to the taxpayer upon his application.

Within two weeks after receiving said application, the tax authorities shall take a decision on refunding said amount to the taxpayer from a corresponding budget and by the same deadline send this decision for execution to a corresponding body of the federal treasury. Said amounts shall be refunded by bodies of the federal treasury within two weeks after receiving the decision of the tax authorities. If such decision is not received by the appropriate body of the federal treasury within seven days from the date of its sending by the tax authority, the eighth day from the date of sending such a decision by the tax authority shall be date of receipt of such a decision.

If the deadlines laid down by the present Item are violated, interest shall be charged on the amount refundable to the taxpayer on the basis of one three hundred sixtieth rate of refinancing of the Central Bank of the Russian Federation for each day of delay.

4. The amounts stipulated by Article 201 of the present Code, concerning operations on sale of excisable goods defined by Subitem 4 of Item 1 of Article 183 of the present Code shall be subject to offset (refund) on the basis of documents defined by Item 6 of Article 198 of the present Chapter.

The reimbursement is made no later than three months from the date of submission of documents stipulated by Item 6 of Article 198 of the present Code.

During said term, tax authorities shall check the propriety of tax deductions and take a decision to reimburse by offset or refund of the appropriate amounts or to refuse (in full or partially) the reimbursement.

If tax authorities decided to deny (completely or partially) the reimbursement, it is obliged to provide the taxpayer with a reasoned conclusion no later than 10 days after the corresponding decision was taken.

In case the prescribed period the tax authorities took no decision to deny and/or no corresponding conclusion was submitted to the taxpayer, the tax authorities are obliged to decide to reimburse the amounts on which the decision to refuse was not taken and to notify the taxpayer on the decision taken within 10 days.

In case the taxpayer has any arrears or fines on the excise tax, arrears and fines on other taxes, or indebtedness on awarded tax sanctions subject to transfer to the same budget from which the refund is to be made, they shall be subject to offset as the priority by decision of the tax authority.

Tax authorities shall make said offset and within 10 days inform thereof the taxpayer.

If tax authorities decide to reimburse the amounts, and in the presence of any arrears on the excise tax accrued over a period between the date of submission of tax declaration and the date of reimbursement of the appropriate amounts, not exceeding the amount subject to reimbursement, as per the decision of tax authorities, no fine shall be charged on the amount of arrears.

In case the taxpayer has no arrears or fines on the excise tax, arrears, fines on other taxes, or arrears on awarded tax sanctions subject to transfer to the same budget from which the refund is to be made, the amounts subject to reimbursement shall be off-set against current payments on the tax and/or other taxes payable to the same budget, and also on the taxes paid in connection with the movement of goods (of works, services) across the customs border of the Russian Federation as agreed with customs authorities or refundable to the taxpayer upon his request.

Not later than the last day of the deadline fixed in paragraph two of the present Item, tax authorities shall decide on refunding excise tax amounts from a corresponding budget and by the same time shall forward this decision for performance to a corresponding body of the federal treasury.

The return of amounts of excise tax is effected by bodies of the federal treasury within two weeks after receiving the decision of the tax authorities. If said decision is not received by the appropriate body of the federal treasury after seven days from the date of direction by this tax authority, the eighth day from the date of sending such decision by the tax authority shall be date of receipt of such decision.

If the deadlines laid down by the present Item are violated, interest shall be charged on the amount of excise tax refundable to the taxpayer on the basis of one three hundred and sixtieth rate of refinancing of the Central Bank of the Russian Federation for each day of delay.

Article 204. Terms and Procedure for Payment of Excise Tax in Case of Sale of Excisable Goods And Excisable Mineral Raw Materials

1. The payment of excise tax in case of sale (transfer) of excisable goods and also payment of tax in case of sale of excisable mineral raw materials if the date of sale (transfer) is defined in compliance with Items 1 and 3 of Article 195 of this Code shall be made on the basis of actual sale (transfer) over the lapsed tax period no later than the 25th day of the month following the reporting month.

2. The payment of the excise tax in case of the sale (transfer) of excisable goods listed in Subitems 8 and 9 Item 1 Article 181 of the present Code, shall be made on the basis of actual sale (transfer) over the lapsed tax period:

no later than the 15th day of the third month following the reporting month - on excisable goods sold from the 1st to the 15th day inclusive of the reporting month;

no later than the 25th day of the third month following the reporting month, - on excisable goods sold from the 16th to the last day of the reporting month.

3. The payment of excise tax in the case of taxpayers selling (transferring) excisable goods manufactured by them, such goods being listed in Subitems 1 - 7 Item 1 Article 181 of the present Code, shall be effected proceeding from the actual sale (transfer) of the said goods over the past tax period in equal instalments not later than the 25th day of the month following the accounting month and not later than the 15th day of the second month following the accounting month.

In the case of sale (transfer) of alcohol products from wholesalers' excise warehouses the payment of excise tax shall be effected proceeding from the actual sale (transfer) over the past tax period:

not later than the 30th day of the accounting month (advance payment) - in respect of alcohol products sold from the 1st through the 15the day of the accounting month;

not later than the 15th day of the month following the accounting month - in respect of alcohol products fold from the 16th day through the last day of the accounting month.";

4. The excise tax on excisable goods is paid at the place of production of such goods, and on alcoholic products, in addition, it shall be paid at the place of its sale (transfer) from excise warehouses, except for sale (transfer) to excise warehouses of other organizations.

The excise tax on excisable raw shall be paid at the place of registration of an organization as a taxpayer.

5. Taxpayers of the excise tax on excisable mineral raw are obliged to submit to the tax authorities at the place of registration of organizations as taxpayers a tax declaration no later than the 25th day of the month following the reporting month.

Taxpayers shall file a tax return with the tax bodies at the place of the taxpayers' registration and also at the place where each branch thereof is located, insomuch as it concerns the actual sale (transfer) of excisable goods effected by them for the accounting tax period, at latest on the 25th day of the month next following the report month, and if they are engaged in sale of alcohol products for excise wholesale warehouses, it shall be done at latest on the 15th day of the month next following the report one.

Article 205. The Terms and Procedure of Payment of Excise Tax When Importing Excisable Goods to the Customs Territory of the Russian Federation

The terms and procedure for payment of excise tax in case of import of excisable goods to the customs territory of the Russian Federation are established by the customs legislation of the Russian Federation on the basis of provisions of the present Chapter.

Article 206. Features of Calculation and Payment of Taxes In Case of Implementation of Production Sharing Agreements

1. In case of implementation of production sharing agreements, concluded under the Federal Law on Production Sharing Contracts, exempted from payment of excise taxes upon the import to the customs territory of the Russian Federation shall be excisable goods which according to the design documentation are intended for the performance of works under said agreements.

The provisions of the present Item shall cover the import of excisable goods (except for tobacco products, alcoholic products, cars) by investors and operators of said agreements or other legal persons participating in the performance of works under said agreements on the basis of agreements (contracts) with investors.

2. In case of performance of production sharing agreements, the implementation of such excisable types of mineral raw material and products of their processing by investors and/or operators (or on their instructions by third persons) of such agreements, extracted in the course of performance of such agreements shall be relieved from taxation (except for jewelry) if there is a provision for such processing by said agreements, if such mineral raw materials and/or the goods are the property of the investors according to conditions of said agreements. 3. A taxpayer shall be relieved from the duty to pay an excise tax if he presents documents to the tax and customs bodies (according to the list established by Article 178 of the present Code) to confirm that excisable goods are intended for performing works under a production sharing contract. 4. When performance is being done under production sharing contracts concluded prior to the effective date of the Federal Law on Production Sharing Contracts the terms established by the said contracts for the computation and payment of excise tax shall be applicable.".