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The Federation Council voted for a law that unscheduledly increases excise taxes on cigarettes and cigarettes in the Russian Federation from March 1, 2023 by 2%, on liquid and tobacco for vapes – by 11%. It is reported by Interfax.
The law makes appropriate amendments to the Tax Code.
According to the current Tax Code, from January 1 to December 31, 2023, the excise tax on cigarettes and cigarettes is 2,552 rubles per 1,000 pieces plus 16% of the estimated value calculated based on the maximum retail price, but not less than 3,467 rubles. for 1 thousand pieces. The law approved by the senators from March 1, 2023 to December 31, 2023 increases the rate by 2%, to 2,603 rubles. for 1 thousand pieces, plus 16% of the estimated cost calculated on the basis of the maximum retail price, but not less than 3,536 rubles. for 1 thousand pieces.
In addition, the previously planned increase schedule for 2024 and 2025 is being revised. So, now the rate for 2024 is set at the level of 2,654 rubles. for 1 thousand pieces plus 16% of the estimated cost calculated on the basis of the maximum retail price, but not less than 3,606 rubles. for 1 thousand pieces. It is proposed to increase this indicator by 2%, as a result, the rate for 2024 will be 2,707 rubles. for 1 thousand pieces plus 16% of the estimated cost calculated on the basis of the maximum retail price, but not less than 3,678 rubles. for 1 thousand pieces.
The rate for 2025 will be 2,815 rubles per 1,000 pieces plus 16% of the estimated cost calculated on the basis of the maximum retail price, but not less than 3,825 rubles per 1,000 pieces.
From March 1, 2023, the excise tax on tobacco and tobacco products intended for consumption by heating (tobacco heating systems, SNT) will increase immediately by 10.6%. Now the Tax Code has laid down for 2023 the rate at the level of 7 thousand 839 rubles. per 1 kg, from March 1, it will be set at the level of 8,669 rubles per 1 kg. The rate for 2024 will be fixed at the level of 9,016 rubles per 1 kg (the rate of 8,153 rubles was included in the three-year budget), and for 2025 the rate will be 9,377 rubles. for 1 kg (previously 8,470 rubles).
Simultaneously with the increase in excise taxes, the adopted law reforms the system of levying excise taxes on electronic nicotine delivery systems (ENDS): the collection of excise taxes on the systems themselves is abolished, while excise taxes will be levied only on the liquid they contain (regardless of single or multiple use). As a result, the excise tax on electronic nicotine delivery systems and devices for heating tobacco will disappear from the Tax Code – in 2023 it was planned at the level of 64 rubles. a piece.
At the same time, it is proposed to increase the excise tax on liquids for electronic nicotine delivery systems by 11% from March 1, 2023. Now, for 2023, an excise tax of 18 rubles has been laid down. per 1 ml, it is proposed from March 1, 2023 to set it at the level of 20 rubles. In 2024, the excise tax may amount to 21 rubles. (19 rubles were planned), and in 2025 – 22 rubles, while an excise tax of 20 rubles was previously laid down.
Source: Rosbalt
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