Î ÂÇÈÌÀÍÈÈ ÀÊÖÈÇÀ Ñ ÝÊÑÏÎÐÒÈÐÓÅÌÎÉ ÈÇ ÐÎÑÑÈÉÑÊÎÉ ÔÅÄÅÐÀÖÈÈ ÍÅÔÒÈ, ÂÊËÞ×Àß ÃÀÇÎÂÛÉ ÊÎÍÄÅÍÑÀÒ. Ïèñüìî. Ãîñóäàðñòâåííûé òàìîæåííûé êîìèòåò ÐÔ (ÃÒÊ Ðîññèè). 04.10.96 01-15/17766

                     Î ÂÇÈÌÀÍÈÈ ÀÊÖÈÇÀ Ñ ÝÊÑÏÎÐÒÈÐÓÅÌÎÉ
          ÈÇ ÐÎÑÑÈÉÑÊÎÉ ÔÅÄÅÐÀÖÈÈ ÍÅÔÒÈ, ÂÊËÞ×Àß ÃÀÇÎÂÛÉ ÊÎÍÄÅÍÑÀÒ

                                ÏÈÑÜÌÎ

                ÃÎÑÓÄÀÐÑÒÂÅÍÍÛÉ ÒÀÌÎÆÅÍÍÛÉ ÊÎÌÈÒÅÒ ÐÔ
                          4 îêòÿáðÿ 1996 ã.
                            N 01-15/17766

                                 (Ä)


     Â ñîîòâåòñòâèè  ñ  ïèñüìîì   Ìèíèñòåðñòâà   ôèíàíñîâ   Ðîññèéñêîé
Ôåäåðàöèè  îò  01.10.96  N  06-06-01  äîâîæó  äî ñâåäåíèÿ,  ÷òî èíäåêñ
èçìåíåíèÿ ñòàâîê àêöèçà íà  íåôòü,  âêëþ÷àÿ  ãàçîâûé  êîíäåíñàò,  ñ  1
îêòÿáðÿ 1996 ãîäà ñîñòàâëÿåò 1,02.
      ñâÿçè ñ ýòèì ñ 1 îêòÿáðÿ 1996 ãîäà â îòíîøåíèè  íåôòè,  âêëþ÷àÿ
ãàçîâûé   êîíäåíñàò,  çàÿâëåííîé  ê  òàìîæåííîìó  îôîðìëåíèþ,  ñëåäóåò
ïðèìåíÿòü ñòàâêè àêöèçà â  ñîîòâåòñòâèè  ñ  Ïðèëîæåíèåì  ê  íàñòîÿùåìó
ïèñüìó.
     Äîâåäåííûå ðàíåå ïèñüìîì ÃÒÊ ÐÔ îò 05.09.96 N  01-15/16177 ñòàâêè
àêöèçà, óñòàíîâëåííûå íà ñåíòÿáðü ìåñÿö, íå ïðèìåíÿòü ñ 1 îêòÿáðÿ 1996
ãîäà.
     Ñîäåðæàíèå äàííîãî  ïèñüìà  äîâåñòè  äî ñâåäåíèÿ ïîäâåäîìñòâåííûõ
òàìîæåí è ó÷àñòíèêîâ ÂÝÄ.

                                   È.î. Ïðåäñåäàòåëÿ Êîìèòåòà
                                                Â.Ô.ÊÐÓÃËÈÊÎÂ



                                                        Ïðèëîæåíèå
                                               ê ïèñüìó ÃÒÊ Ðîññèè
                                         îò 04.10.96 N 01-15/17766

                          ÑÒÀÂÊÈ ÀÊÖÈÇÀ
               ÍÀ ÍÅÔÒÜ, ÂÊËÞ×Àß ÃÀÇÎÂÛÉ ÊÎÍÄÅÍÑÀÒ,
                ÄÅÉÑÒÂÓÞÙÈÅ Ñ 1 ÎÊÒßÁÐß 1996 ÃÎÄÀ
                (Ñ Ó×ÅÒÎÌ ÏÐÎÂÅÄÅÍÍÎÉ ÈÍÄÅÊÑÀÖÈÈ)

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     | "ÐÎÑÒÎÏÐÎÌ"                                    |            |
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 107 | ÀÎ "ÊÐÀÑÍÎÄÀÐÍÅÔÒÅÃÀÇ"                         | àêöèç íå   |
     |                                                | âçèìàåòñÿ  |
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     Ïðèìå÷àíèå. Äëÿ  äðóãèõ  ïðåäïðèÿòèé  è  õîçÿéñòâóþùèõ  ñóáúåêòîâ
íåçàâèñèìî  îò  âåäîìñòâåííîé  ïðèíàäëåæíîñòè  è  ôîðì  ñîáñòâåííîñòè,
îñóùåñòâëÿþùèõ äîáû÷ó íåôòè è ãàçîâîãî êîíäåíñàòà,  ðàçìåðû àêöèçà äëÿ
êîòîðûõ  íå  óñòàíîâëåíû,  ïðèìåíÿåòñÿ  ìàêñèìàëüíàÿ  ñòàâêà  - 82 536
ðóáëåé çà 1 òîííó. Ýòà æå ñòàâêà ïðèìåíÿåòñÿ â ñëó÷àå, êîãäà äåêëàðàíò
íå  ìîæåò  óêàçàòü â ãðàôå 2 òàìîæåííîé äåêëàðàöèè íåôòåãàçîäîáûâàþùåå
ïðåäïðèÿòèå.