Keywords: Double taxation, annual expansion.
According to a draft resolution released by the Russian Federation Ministry of Industry and Trade, Russia will begin mandatory digital labeling for open and closed products starting on November 1st.
Starting November 2022, tobacco products (including electronic and heated tobacco devices) will be subject to a tax of 62 rubles per item. This amount will increase to 64 rubles per item in 2023, and will continue to follow an inflation rate of 4% each year.
Starting in November 2022, tobacco products that involve heating tobacco will be subject to a tax of 7538 rubles per kilogram. This tax will increase to 7839 rubles in 2023, and will continue to increase accordingly.
Starting November 2022, e-cigarette liquid products will be subject to a tax of 17 rubles per milliliter, followed by an increase to 18 rubles in 2023 and so forth.
For disposable electronic cigarette products, both a tobacco tax and a smoking utensil tax would need to be levied.
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