Елена Самтынова
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Минфин России взамен действующего до 1 января 2021 года порядка маркировки алкогольной продукции федеральными специальными марками подготовил новый проект1 постановления Правительства РФ, которым предлагается упростить порядок приобретения и определить порядок уничтожения таких марок. Соответствующий проект размещен на федеральном портале проектов нормативных правовых актов для общественного обсуждения, которое продлится до 5 августа.
Документ закрепляет установленную цену федеральной специальной марки в размере 1690 руб. за 1 тыс. штук без учета НДС. Изготавливать марки будет так же АО «Гознак» в течение 19 рабочих дней со дня принятия решения об изготовлении таких марок. Предполагается, что для приобретения марок организация-производитель должна направить через единую информационную систему в Росалкогольрегулирование заявление о выдаче марок с указанием:
вида алкогольной продукции в соответствии со ст. 2 Федерального закона от 22 ноября 1995 г. № 171-ФЗ «О государственном регулировании производства и оборота этилового спирта, алкогольной и спиртосодержащей продукции и об ограничении потребления (распития) алкогольной продукции» (далее – Закон № 171-ФЗ); содержания в ней этилового спирта; объема продукции; емкости, подлежащей маркировке потребительской тары алкогольной продукции; необходимого количества марок.
Организация-импортер в таком заявлении дополнительно должна указать номер и дату договора (контракта) поставки алкогольной продукции, при исполнении которого будет осуществляться ввоз продукции на территорию РФ с указанием вида и количества алкогольной продукции по каждому договору поставк, а также полное наименование поставщика, место его нахождения (адрес юридического лица) и фактический адрес.
В отличие от действующего порядка предлагается обязательство об использовании приобретаемых федеральных специальных марок в соответствии с их назначением в течение шести месяцев у заявителя не требовать. При этом прописывается ограничение на требуемое количество марок. Для организации-производителя алкогольной продукции оно не должно превышать максимально возможного годового объема производства соответствующей алкогольной продукции исходя из установленной мощности основного технологического оборудования с учетом остатка марок, для сельскохозяйственного товаропроизводителя – не должно превышать 5 тыс. декалитров винодельческой продукции в год с учетом остатка марок, а для организации-импортера алкогольной продукции – не должно превышать общее количество бутылок или иной потребительской тары, предусмотренное договором (контрактом) поставки алкогольной продукции.
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Разработанный порядок также предусматривает правила уничтожения неиспользованных, поврежденных и не соответствующих требованиям федеральных специальных марок. Уничтожение марок должно производиться в составе комиссии из должностных лиц организации-производителя или импортера и представителей территорального органа Росалкогольрегулирования (могут быть включены представители иных органов власти). Если количество марок превышает 200 тыс. штук уничтожение осуществляется при обязательном согласовании состава комиссии с центральным аппаратом Росалкогольрегулирования.
Организация-производитель (импортер) должна направить уведомление о намерении уничтожить федеральные специальные марки в территориальный орган Росалкогольрегулированию, который в течение 10 дней со дня регистрации рассмотрит его и уведомит организацию не позднее, чем за 3 рабочих дня о дате, времени и месте уничтожения марок. Процесс уничтожения марок должен быть зафиксирован должностным лицом Росалкогольрегулирования с использованием фото- и (или) видеосъемки и в составленном акте. Фото- и (или) видеозаписи уничтожения марок должны храниться в территориальном органе Росалкогольрегулирования в течение 5 лет с момента их записи.
Новый порядок предлагается ввести в действие с 1 января 2021 года.
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1 С текстом проекта Постановления Правительства РФ «О маркировке алкогольной продукции федеральными специальными марками» и материалами к нему можно ознакомиться на федеральном портале проектов нормативных правовых актов (ID: 02/07/07-20/00106062).
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Автор статьи представляет информацию в объективной манере, избегая субъективных оценок.
Автор представил широкий спектр мнений на эту проблему, что позволяет читателям самостоятельно сформировать свое собственное мнение. Полезное чтение для тех, кто интересуется данной темой.
Автор статьи предоставляет факты и аргументы, не влияя на читателя своими собственными предпочтениями или предвзятостью.
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Статья хорошо структурирована, что облегчает чтение и понимание.
Это помогает читателям получить полное представление о спорной проблеме.
Аргументы подкреплены фактами и исследованиями, что позволяет читателям рассмотреть разные стороны вопроса.
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Читателям предоставляется возможность оценить представленные данные и сделать собственные выводы.
Читателям предоставляется возможность ознакомиться с различными точками зрения и принять информированное решение.
Статья содержит анализ причин и последствий проблемы, что позволяет лучше понять ее важность и сложность.
Он/она не стремится принимать сторону и предоставляет читателям возможность самостоятельно сделать выводы.
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Автор предлагает практические рекомендации, которые могут быть полезны в реальной жизни для решения проблемы.
Полезно, что автор предоставил разные точки зрения на обсуждаемую тему.
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Автор представляет сложные концепции и понятия в понятной и доступной форме.
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Это помогает читателям получить полное представление о сложности и многогранности обсуждаемой темы.
Статья предлагает объективный обзор темы, предоставляя аргументы и контекст.
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Читателям предоставляется возможность ознакомиться с различными аспектами темы и сделать собственные выводы.
Автор представляет альтернативные взгляды на проблему, что позволяет получить более полную картину.
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