On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102069054

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to part two of the tax code of the Russian Federation adopted by the State Duma on November 24, 2000 year approved by the Federation Council December 20, 2000 year (as amended by the federal laws of 06.06.2003 N 65-FZ;
from 07.07.2003 N 117-FZ; from 20.07.2004 N 70-FZ;
on 21.07.2005 N 107-F3; from Jul. 22 N 119-FZ;
from 26.07.2006 N 134-F3; from 26.11.2008. N 224-FZ;
from 24.07.2009 N 213-FZ; from 17.12.2009 N 318-FZ;
from 27.07.2010 N 229-FZ; from 27.11.2010 N 306-FZ;
from 27.11.2010 N 309-FZ; from 18/N 218-FZ;
from 19/07/2011 N 245-FZ; from 30.09.2013 N 269-FZ;
from 28.12.2013 N 420-FZ), Article 1. Amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340) the following amendments and supplements: 1. In article 143: the first paragraph shall be reworded as follows: "Taxpayers of the value added tax (hereinafter in this chapter-taxpayers) are:";
fourth paragraph: after the word "tax" shall be supplemented with the words "value added";
the word "taxpayers" should be replaced by the word "tax".
2. (repealed-the Federal law from 27.07.2010 N 229-FZ) 3. Article 145 shall be reworded as follows: "article 145. Exemption from duties of the taxpayer 1. Organizations and individual entrepreneurs are entitled to exemption from duties of the taxpayer, related to the computation and payment of taxes, if for the previous three consecutive calendar months proceeds from realization of goods (works, services) of these organizations or individual entrepreneurs without tax and sales tax did not exceed, in the aggregate, one million rubles.
2. The provision of paragraph 1 of this article shall not apply to organizations and individual entrepreneurs who are implementing the excisable goods and podakciznoe minerals.
3. Release the organizations and individual entrepreneurs of the taxpayer's duties in accordance with paragraph 1 of this article shall not apply to obligations arising in connection with, the importation of goods into the customs territory of the Russian Federation, subject to taxation in accordance with subparagraph 4 of paragraph 1 of article 146 of the criminal code.
The person claiming exemption from duty, the taxpayer must submit a written application and documents certifying the right to such exemption, the tax authority at the place of their accounting.
The specified statement and documents shall be submitted not later than 20th of the month, from which these persons claim to exemption from duties of the taxpayer.
Application form for exemption from duties of the taxpayer shall be approved by the Ministry of the Russian Federation under taxes and tax collections.
4. Release the organizations and individual entrepreneurs of the taxpayer's duties in fulfilling the conditions listed in paragraphs 1-3 of this article shall be made for a period of twelve consecutive calendar months. After expiration of the organizations and individual entrepreneurs who had been released from duty of the taxpayer, the tax authorities submit a written statement and documents confirming that release within the specified period the amount of revenue from the realization of goods (works, services) excluding tax and sales tax for every three consecutive calendar months in the aggregate does not exceed one million dollars.
5. in the course of 10 days, counting from the date of submission of the documents specified in paragraphs 3 and 4 of this article, the tax authorities produce their check and make a decision accordingly: on the validity of the release from the performance of the duties of the taxpayer or of the absence of the right to exemption;
on the extension of the exemption from execution of obligations of the taxpayer or refuse such an extension.
6. If, during the period in which the organizations and individual entrepreneurs were freed from the responsibilities of the taxpayer proceeds from realization of goods (works, services) exceeds the limit provided for in paragraph 4 of this article, taxpayers, beginning with 1 day of the month in which such excess has taken place, and before the expiry of a period of release shall not be entitled to the exemptions and pay tax on the same basis.
Tax amount for the month in which the specified excess, refundable and payable to the budget in accordance with the established procedure.
In case of failure by the taxpayer of the documents referred to in paragraph 4 of this article (or the submission of documents containing false information), the amount of tax be recovered and paid to the budget in accordance with the established procedure with collection of relevant amounts from the taxpayer tax sanctions and penalties.
4. subparagraph 2 of paragraph 1 of article 146 shall be reworded as follows: "2) transfer in the territory of the Russian Federation goods (execution of works, rendering services) for their own needs, the cost of which shall not be deductible (including depreciation) in the calculation of income tax organizations;".
5. Article 147: in the first paragraph, the word "If" were replaced by the words "in the presence of one or more of the following circumstances";
the fourth paragraph should be deleted.
6. In article 148, paragraph 1: in the first paragraph, the words "the organization or individual entrepreneur" should be deleted;
in subparagraph 4: in the first paragraph, the word "services" should be replaced by the words "works (services)";
in paragraph two, the word "services" should be replaced by the words "works (services)";
the word "facilities" should be replaced by the words "works (services)";
the words "provision of services" were replaced by the words "implementation of works (provision of services);
third paragraph, after the words "or other" complement the word "similar";
in the fourth paragraph the word "educational" should be deleted;
fifth paragraph the word "economic" deleted;
in subparagraph 5, the words "paragraph 1 of this article," shall be replaced with the words "this paragraph".
7. Article 149:1) in paragraph 2, the fifth subparagraph paragraph 1, after the word "raw" add the words "and materials";
the first paragraph of subparagraph 2, after the word "organizations", add the words "and (or) institutions";
in the second subparagraph of subparagraph 7, after the word "passengers", the words "including" should be deleted;
After the words "local authorities", add the words "including";
in subparagraph 8 the words "in a manner and under conditions determined by" were replaced by the words "in accordance with the list approved";
in subparagraph 11: offer "procedure for rating of coins made of precious metals to collectible coins shall be established by the Government of the Russian Federation;" should be deleted;
supplement paragraphs read as follows: "to collectible coins from precious metals include: coins made of precious metals, which are the currency of the Russian Federation or the currency of a foreign State (States), coined by technology, ensuring obtaining of mirror surface;
coins made of precious metals, non-Russian Federation currency or currency of a foreign country (Group of) ";
in subparagraph 17 words "budgetary system of the Russian Federation" should be deleted;
(Paragraph repealed Federal Act dated 17 December.2009 N 318-FZ)
(Paragraph repealed Federal Act dated 17 December.2009 N 318-FZ)
(Paragraph repealed Federal Act dated 17 December.2009 N 318-FZ)
(Paragraph repealed Federal Act dated 17 December.2009 N 318-FZ) of subparagraph 21, the words "film" should be replaced by the word "film";
2) in paragraph 1: sub-paragraph 3, after the words "realization of", add the words "(transfer for own needs)";
the first paragraph of subparagraph 2, after the words "realization of", add the words "(including transfer, fulfillment, providing for their own needs)";
subparagraph 3 shall be amended as follows: "3) implementation of banking operations (except for the collection), including: raising funds from organizations and physical persons;
placement of attracted funds of organizations and individuals on behalf of banks and at their expense;
opening and maintenance of bank accounts of organizations and individuals;
settlement on behalf of organizations and individuals, including correspondent banks, on their bank accounts;
cash servicing of organizations and individuals;
purchase and sale of foreign currency in cash and cashless forms (including provision of intermediary services in purchase and sale of foreign currency);
transactions with precious metals and precious stones in accordance with legislation of the Russian Federation;
issuing bank guarantees, as well as the implementation of the following operations: banks issuing guarantees for third parties, providing for the performance of obligations in monetary form;
services related to the installation and maintenance of the system "Client-Bank", including the provision of software and training of operating personnel the system; ";
in subparagraph 7: second paragraph, after the words "on insurance" to supplement the word "coinsurance";
paragraph three: after the words "payments" to supplement the word "(remuneration)";

After the word "insurance" to supplement the word "coinsurance";
in the sixth paragraph, the words "for recourse claims" were replaced by the words "subrogation";
in subparagraph 9: the words "further processing and affinirovaniâ" should be replaced by the words "precious metals production and refining";
After the words "realization of gems in raw and faceted specialized foreign economic organizations to" add the words "the State Fund of precious metals and precious stones of the Russian Federation";
in subparagraph 10, the words "mining ventures" should be deleted;
in subparagraph 16 words "budgetary system of the Russian Federation" should be deleted;
subparagraph, the words "20 70 percent or more" were replaced by the words "of not less than 70 per cent";
3) in paragraph 4 the word "am" should be replaced by the word "released";
4) paragraph 7 shall be supplemented with the words "unless otherwise provided for in this code".
8. In article 150, paragraph 1: sub-paragraph 1, after the words "(except for excisable goods" add the words "and subject to excise duty mineral raw materials";
in subparagraph 10, the words "used for numismatic purposes" should be replaced by the words "intended for collecting";
subparagraph 11 to read as follows: "11) marine fisheries products caught and (or) processed rybopromyšlennymi enterprises (organizations) of the Russian Federation."
9. (repealed-the Federal law from 27.11.2010 N 306-FZ) 10. Paragraph four of article 153, paragraph 1, after the words "in the implementation of the" add the words "(transfer, implementation, providing for their own needs).
11. Article 154:1) in paragraphs 1, 2 and 6, the words "tax on realization of combustive-lubricating materials" should be deleted;
2) in paragraph 2 the words "pursuant to article" should be replaced by the words "in a manner similar to that provided for in article";
supplemented by a paragraph reading as follows: "When the realization of goods (works, services) given grants from the budgets of different levels with regard to the application by the taxpayer of Government regulated prices, or benefits granted to individual consumers in accordance with federal law, the tax base is defined as the cost of sold goods (works, services), calculated on the basis of actual prices for their implementation.";
3) in paragraph 3 the words ' in accordance with article "should be replaced by the words" subject to the provisions of article ";
the words "tax on realization of combustive-lubricating materials," should be deleted;
4) paragraph 4 shall be amended as follows: "4. in the implementation of agricultural production and products of its processing, purchased, individuals (non-taxpayers) in accordance with the list approved by the Government of the Russian Federation (except excise goods) the tax base shall be determined as the difference between the price determined in accordance with article 40 of this code, taking into account the tax and without the inclusion of sales tax and the acquisition price of these products.";
5) in paragraph 6, the words "in accordance with article" should be replaced by the words "in a manner similar to that provided for in article";
6) complement the new paragraph 7 reading as follows: "7. When selling goods in reusable containers with mortgage prices mortgage prices package are not included in the tax base if the specified packaging shall be returned to seller.";
7) item 7 as subclause 8.
12. Article 156, paragraph 2, the words "in paragraph 1 and subparagraphs 1 and 8 paragraph 2" shall be replaced with the words "in paragraph 1, subparagraphs 1 and 8 paragraph 2 and subparagraph 6 of paragraph 3".
13. Article 157:1) paragraph 1, after the words "without inclusion of tax" add the words "and sales tax";
2) in paragraph 4 the words "with the end of the trip in non refundable amount" should be replaced by the words "with the end of the trip, subject to refund amount";
replace the last sentence with the following sentence "in this case in determining the tax base does not take into account the amounts actually returned to passengers.";
3) first paragraph of paragraph 5, after the words "without inclusion of tax" add the words "and sales tax".
14. Article 158:1) in paragraph 1 the words "on each type of asset" should be replaced by the words "for each of the asset classes";
2) in the first and second subparagraphs of paragraph 2, the words "at the auction," and "auction" after the word "prices" to supplement the word "implement";
2) in paragraph 4, the words "for auction" should be deleted.
15. in paragraph 1 of article 159: the words "(including depreciation)" and "tax on realization of combustive-lubricating materials" should be deleted;
After the words "expenses that are deductible not" add the words "(including depreciation).
16. Article 160:1) in paragraph 1: (a) in subparagraph 1, the words "chapter 27 of this code" were replaced by the words "this code";
subparagraph 3, after the words "(for excisable goods" add the words "and podakciznomu minerals";
2) in paragraph 2 the words "chapter 27 of this code" were replaced by the words "this code";
3) in paragraph 4: in the first paragraph, the words "in respect of which the taxpayer submits a separate customs declaration" should be deleted;
second paragraph: after the words "excisable goods" add the words "(podakciznoe mineral commodities);
After the words "and nepodakciznye" add the words "and mineral commodities";
4) paragraph four of paragraph 5 should be deleted.
17. In article 161, paragraph 2: the word "persons" should be replaced by the words "the organizations and individual entrepreneurs";
the words ", in accordance with article 144 of the present Code" should be deleted.
18. in paragraph 1 of article 162: in the first paragraph, the word "calculated" replaced by "defined";
in the second subparagraph of subparagraph 1: the word "(execute)" should be deleted;
the words "transactions on realization of goods (works) for export outside the customs territory of the Russian Federation" shall be replaced with the words "advance or other payments received for the upcoming delivery of goods subject to tax rate of 0 per cent in accordance with subparagraph 1 of paragraph 1 of article 164 of this code";
in subparagraph 3: after the words "in the form of interest (discount) on" add the words "obtained in payment for sold goods (works, services) and bonds";
the word "rate" should be replaced by the word "rates";
Add the words "in force in the period, for which the calculation is performed per cent";
subparagraph 5 should be deleted.
19. Article 163 shall be amended as follows: "article 163. Tax period 1. The tax period shall be a calendar month, unless otherwise stated in paragraph 2 of this article.
2. For taxpayers with monthly during the quarter amounts of proceeds from realization of goods (works, services) excluding tax and sales tax, not exceeding one million rubles, the tax period is set as a quarter.
20. Article 164:1) in paragraph 1: in subparagraphs 1 and 3, the word "put" replaced by "placed";
(Paragraph three ineffective federal law from 27.11.2010 N 309-FZ) in subparagraph 4, the words "outside the territory of the Russian Federation" shall be replaced with the words "provided that the place of departure or destination of passengers and their luggage situated outside the territory of the Russian Federation";
2) in the last paragraph, paragraph 2: the word "Classifier" replaced by the word "classification";
the words "paragraph 2 of this article," shall be replaced with the words "this paragraph";
3) in paragraph 3 the words "when the realization of goods (works, services)" were replaced by the words "in cases";
the words "in paragraphs 1 and 2" shall be replaced with the words "in paragraphs 1, 2 and 4";
4) in paragraph 4 the words "from foreign income taxpayers" should be deleted;
the words "paragraphs 3 and 4" should be replaced by the words "paragraph 3";
Add the words ", as well as in the implementation of agricultural production and products of its processing in accordance with paragraph 4 of article 154 of this code";
5) paragraph 5 should be deleted;
6) 6 points and 7 points respectively, take 5 and 6.
21. Article 165:1) in paragraph 1: in the first paragraph: after the words "of article 164" add the words "the present Code";
the words "paragraphs 5-7 of article 164 of this code" were replaced by the words "paragraphs 2 and 3 of this article";
(Paragraphs fifth-eighth subparagraph 1 no longer valid-the Federal law dated 19/07/2011 N 245-FZ) in subparagraph 4: in the first paragraph, the word "customs" shall be excluded;
to complement the new fifth paragraph to read as follows: "upon exportation of goods under the customs export regulations across the border of the Russian Federation with the State party of the Customs Union, which abolished customs controls, presented copies of the transport and shipping documents with records of the customs authority of the Russian Federation, performed customs clearance of export goods specified.";
in the seventh paragraph, the word "customs" shall be excluded;
2) (repealed-Federal Act of 19/07/2011 N 245-FZ) 3) in paragraph 3: the first paragraph after the word "USSR" add the words "or through the provision of State loans to foreign States";
in subparagraph 1: after the words "(Russian Federation)" add the words "or through the provision of State loans to foreign States";
the words "certified in the prescribed manner" should be deleted;
in subparagraph 2: after the word "debt" add the words "or through the provision of State loans to foreign States";
the words "certified in the prescribed manner" should be deleted;

in subparagraph 3, the words ", registered in the tax authority" should be deleted;
4) in paragraph 4: (Paragraphs second ninth subparagraph 4 no longer valid-the Federal law dated 19/07/2011 N 245-FZ) in subparagraph 4: the word "customs" shall be excluded;
After the words "Russian Federation", add the words "(import of goods into the customs territory of the Russian Federation in accordance with subparagraph 2 of paragraph 1 of article 164 of this code)";
5) in paragraph two of subparagraph 2 of paragraph 5, the words ", registered with the tax authorities" should be replaced by the words "taking into account the peculiarities of the contemplated in subparagraph 2 of paragraph 1 and subparagraph 3 of paragraph 2 of this article";
6) in paragraph 6: (second to fourth paragraphs the paragraphs of subparagraph 6 no longer valid-the Federal law dated 19/07/2011 N 245-FZ) 7) paragraph 7: in subparagraph 1, the words "certified in the prescribed manner" should be deleted;
(Paragraphs paragraphs third-fifth subparagraph 7 no longer valid-the Federal law dated 19/07/2011 N 245-FZ) 8) in paragraph 8: in subparagraph 1, the word "and" should be replaced by "or";
subparagraph 2 shall be amended as follows: "2) documents evidencing the transfer of the precious metals or precious stones to the State Fund of precious metals and precious stones, the Central Bank of the Russian Federation the Russian Federation banks.";
9) in paragraph 9: in the first paragraph: the words "in paragraphs 1, 2 and 3" were replaced by the words "in paragraphs 1-5";
the words "in subparagraphs 1-4 Article 164, paragraph 1" were replaced by the words "in subparagraphs 1-3 item 1 of article 164 of this code";
After the words "export mode" to supplement the word "(transit)";
in the second paragraph, after the words "export mode" add the words "or transit";
10) in paragraph 11, the word "customs", should be deleted.
22. Article 166:1) in paragraph 3 the words "foreign taxpayers" should be replaced by the words "taxpayers-foreign organizations";
After the words "tax amount" shall be supplemented with the words "thus";
After the word "calculated" add the words "tax agents";
2) in paragraph 4 the words "when the realization of goods (works, services)" should be deleted;
the words "on realization of goods (works, services)" were replaced by the words "recognized subject to taxation in accordance with subparagraphs 1-3 item 1 of article 146 of this code";
After the words "the date of" the word "Supplement (transfer)".
23. Article 167:1) in paragraph 1: in the first paragraph: the words "(execution of works, rendering services)", replace the words "(works, services)";
the words "paragraph 2" shall be replaced with the words "paragraphs 6-8";
in subparagraph 1: in the first paragraph, the word "accepted" should be replaced by the word "approved";
the words "tax liabilities" should be replaced by the words "the obligation to pay the tax";
second paragraph: after the words "shipment" to supplement the word "(transfer)";
the word "implementation" and "to" should be deleted;
the fourth paragraph should be deleted;
in subparagraph 2, the word "accepted" should be replaced by the word "approved";
the words "tax liabilities" should be replaced by the words "the obligation to pay the tax";
2) paragraph 2: in the first paragraph, the word "chapter" is replaced by "article";
in subparagraph 1, the word "organization" should be replaced by the word "taxpayer";
the words ", including in the form of advance payments or other upcoming deliveries of goods (execution of works, rendering services)" should be deleted;
in subparagraph 2, the words "debt repayment" be replaced by the words "termination of an obligation by setoff";
3 in paragraph 6): after the words "date of shipment" to supplement the word "(transfer)"; the word "implementation" and "to" should be deleted;
4) in paragraph 9: in the first paragraph, the words "paragraphs 1-4 of paragraph 1 of article 164 of this chapter" should be replaced by the words "paragraphs 1-3 of paragraph 1 of article 164 of this code";
subparagraph 3 should be deleted;
5) item 12 supplement paragraph read as follows: "If the taxpayer had not determined which method of determining the date of realization of goods (works, services), it will be used for purposes of calculation and payment of tax, the method of determining the date, specified in subparagraph 1 of paragraph of this article.".
24. Article 168:1) in paragraph 3 the words "the taxpayer is obliged to put a buyer" should be replaced by the word "exhibited";
the words "corresponding invoice" were replaced by the words "relevant invoices";
2) in paragraph 7, the words "retail" were replaced by the words "cash organizations (enterprises) retailers and caterers, as well as other organizations carrying out work and providing services directly to the public".
25. Article 169:1) (lost effect-the Federal law dated 28.12.2013 g. N 420-FZ) 2) in paragraph 5: sub-paragraph 13 deleted;
subparagraphs 14 and 15 respectively, considered sub-items 13 and 14;
in paragraph 17, the words "paragraphs 14 and 15" shall be replaced with the words "paragraphs 13 and 14";
3) in paragraph 7, the words "in the implementation of foreign economic transactions amounts" were replaced by the words "if under the deal the obligation expressed in foreign currency, the amount that you specify.
26. Article 170:1) in paragraph 5 the words "(credit institutions)" should be deleted;
After the word "received" by the word "Supplement";
2) shall be amended with paragraph 6 to read as follows: "6. The amount of tax, the taxpayer when purchasing goods (works, services), or actually paid when importing goods into the territory of the Russian Federation, included in the cost of the relevant goods (works, services) in the case of: 1) acquisition (import) of goods (works, services) by non-taxpayers pursuant to this chapter or exempt from the obligation of the taxpayer in accordance with article 145 of this code;
2) acquisition of depreciable property or entry (en route) for the production and (or) realization of goods (works, services), implementation (transfer) that do not recognize the realization of goods (works, services) in accordance with paragraph 2 of article 146 of this code. ".
27. In article 171:1) in paragraph 2: in the first paragraph, the words "and temporary importation of" were replaced by the words "temporary importation and processing outside the customs territory";
in subparagraph 1, the words "paragraph 2" shall be replaced with the words "paragraphs 2 and 6";
the fourth paragraph should be deleted;
2) in paragraph 3: in the first paragraph, the words "withheld from income tax for foreign individuals not registered with the tax authorities of the Russian Federation, and" and the words "for these taxpayers" should be deleted;
in the second paragraph, the words "in complying with the requirements of article 173 of the present Code" should be deleted;
the third paragraph shall read as follows: "the provisions of this paragraph shall apply on condition that the goods (works, services) were acquired by the taxpayer, which is a tax agent, for the purposes set forth in paragraph 2 of this article, and when they purchase he pinned and paid the tax on the income of the taxpayer.";
3) in paragraph 4: in the first paragraph, the word "Deductions" should be replaced by the word "Deductible";
After the words "when importing" complement the word "goods";
After the words "other activities", the word "goods" should be deleted;
in paragraph two, the word "reimbursement" be replaced by "return";
4) in paragraph 6: in the first paragraph, the words "with their acquisition of" were replaced by the words "when you purchase them";
in paragraph two, the word "relevant" should be deleted;
After the word "objects" to supplement the word "respectively";
5) in paragraph 8, the words "for export, as well as the performance of works (provision of services), which is not recognized by the customs territory of the Russian Federation" should be deleted;
6) paragraph 9 should be deleted.
28. Article 172:1) in paragraph 1: in the first paragraph the words "or on the basis of the documents provided for in paragraph 3 of this article," shall be replaced with the words "documents certifying actual payment of amounts of tax, documents certifying payment of amounts of tax withheld tax agents";
in the second paragraph, the words "presented by vendors when acquiring taxpayers of goods (works, services)" were replaced by the words "presented to the taxpayer and paid upon acquisition of goods (works, services)";
2) (repealed-the Federal law dated 26.11.2008. N 224-FZ) 29. Article 173:1) in the second subparagraph of paragraph 2, the words "calculated for realized goods (works, services)" were replaced by the words "calculated on transactions, recognized subject to taxation in accordance with subparagraphs 1-2 article 146, paragraph 1 of the present Code";
2) in paragraph 4, the word "defined" should be replaced by the word "calculated".
30. Article 174:1) in the first subparagraph of paragraph 1, the words "in the implementation of the (transfer) of goods (execution, including for own use, works, rendering, including for their own needs, services)" were replaced by the words "on operations, recognized subject to taxation in accordance with subparagraphs 1-3 item 1 of article 146 of this code";
2) in paragraph 3, the words "on the basis of the tax period in which occurred the corresponding realization of goods (works, services)" should be deleted;
3) paragraph 5, after the words "Taxpayers" add the words "(tax agents).
31. Article 175:1) paragraph 2 paragraph be supplemented as follows: "the amount of tax payable at the location of the Organization, which is composed of separate subdivisions, is defined as the difference between the total amount of tax payable by the Organization as a whole, and the total amount of tax payable at the location of all of the separate parts of the organization.";

2) paragraph 3 in paragraph two, the word "average" replaced by "annual average".
32. Article 176:1) in paragraph 1 the words "goods (works, services), implemented (allocated performed extended) in reporting tax period" were replaced by the words "on operations, recognized subject to taxation in accordance with subparagraphs 1-2 article 146, paragraph 1 of the present Code";
2) paragraph 2 shall be amended as follows: "2. The said amount shall be provided within three calendar months following the previous tax period, the duties of the taxpayer to pay taxes or fees, including taxes paid in connection with the movement of goods across the customs border of the Russian Federation, to the payment of penalties, arrears, the amounts of tax sanctions awarded to the taxpayer to be credited in the same budget.
Tax authorities produce set off on their own, and taxes paid in connection with the movement of goods across the customs border of the Russian Federation, in coordination with the Customs authorities and within ten days after the set-off report about it to the taxpayer. ";
3) (subparagraph 3 lost effect-the Federal law dated 2005 N 119-FZ) 4) (subparagraph repealed 4-the Federal law dated 2005 N 119-FZ) 33. (Repealed-Federal Act of 06.06.2003 N 65-FZ) 34. Article 179:1) in paragraph 1: in the first paragraph, the word "tax" replaced by "taxpayers";
in subparagraph 3, the word "tax" should be deleted;
2) in paragraph 2, the words "tax (hereinafter in this chapter-taxpayers)" should be deleted.
35. Article 180:1) in the name of the article the word "definition" were replaced by the words "duty";
2) paragraph 2: on the text of the first paragraph, the word "tax" replaced by the word "excise tax";
in paragraph two, the word "shall" should be replaced by the word "has";
the word "tax" replaced by the word "excise tax";
in the third paragraph, the words "to register again as a taxpayer, a leading General Affairs simple camaraderie, irrespective of the registration as a tax payer, leading its own activities" were replaced by the words "notify the tax authority about the execution of his duties as a taxpayer in the Treaty a simple partnership (the contract about joint activity)";
3) paragraph 3 of the text, the word "tax" replaced by the word "excise".
36. in paragraph 1 of article 181: third subparagraph 6 paragraph add the words "articles of base metals and alloys, in the manufacture of silver-bearing solder alloys, as well as products of national art crafts made using gold-bearing (bearing) paints and (or) threads";
subparagraph 7 shall be supplemented with the words "with engine power exceeding 12.5 kW (150 HP).
37. In article 182:1) in paragraph 1 the second subparagraph paragraph 1: after the words "another person to" add the words "reimbursable and (or)";
After the words "excisable goods" add the words "and (or) mineral excise";
subparagraph 15 Add the words ", except operations specified in subparagraph 1 of paragraph 15 of article 183 of this code";
(Sixth paragraph of subparagraph 1, federal law expired on 07.07.2003 N 117-FZ)
(Seventh paragraph of subparagraph 1, federal law expired on 07.07.2003 N 117-FZ)
(Eighth paragraph of subparagraph 1, federal law expired on 07.07.2003 N 117-FZ) 2) in paragraph 4 the word "tax" replaced by the word "excise".
38. In article 183:1) in paragraph 1: sub-paragraph 1: the words "and (or) implementation" should be deleted;
After the words "the Organization" add the words ", as well as the transfer of the organization structure of ethyl alcohol produced from non-food raw materials for the production of nepodakciznyh products";
(Fifth paragraph of subparagraph 1, federal law expired from 21.07.2005 N 107-FZ)
(Sixth paragraph of subparagraph 1, federal law expired from 21.07.2005 N 107-FZ)
(Seventh paragraph of subparagraph 1, federal law expired from 21.07.2005 N 107-FZ)
(Eighth paragraph of subparagraph 1, federal law expired from 21.07.2005 N 107-FZ)
(Ninth paragraph of subparagraph 1, federal law expired from 21.07.2005 N 107-FZ)
(Tenth paragraph of subparagraph 1, federal law expired from 21.07.2005 N 107-FZ), subparagraph 10, after the words "realization of", there shall be replaced by the word "(transfer)";
(The twelfth subparagraph 1 Paragraph repealed Federal Act on 07.07.2003 N 117-FZ) 2) in paragraph 2 the words "in the conduct of a separate accounting of costs of production and sale (transfer)" and the words "specified users" should be deleted.
39. Article 184:1) in paragraph 1: on the text of paragraph 2 the word "tax" replaced by the word "excise tax";
in the third paragraph, the word "tax" replaced by the word "excise tax";
2) in paragraph 2 of the text, the word "tax" replaced by the word "excise".
40. In article 185:1) in paragraph 1: (a) in subparagraph 1, the word "tax" replaced by the word "excise tax";
in subparagraph 2, the word "tax" replaced by the word "excise tax";
in subparagraph 3, the word "tax" replaced by the word "excise tax";
in subparagraph 4, the word "tax" replaced by the word "excise tax", the word "tax" replaced by the word "excise tax";
in subparagraph 5, the word "tax" replaced by the word "excise tax";
2) in paragraph 2: (a) in subparagraph 1, the word "tax" replaced by the word "excise tax", the word "tax" replaced by the word "excise tax";
in subparagraph 2, the word "tax" replaced by the word "excise tax";
in subparagraph 3 of the text, the word "tax" replaced by the word "excise tax";
3) in paragraph 3 the word "tax" replaced by the word "excise".
41. Article 186:1) in the title the words "taxation of excisable goods" were replaced by "levying excise duty on excisable goods moved";
2) in paragraph 1 the words "taxation of excisable goods originating" were replaced by the words "the procedure for levying excise duty on excisable goods occurring";
the word "issued" should be replaced by the word "released";
the word "imported" should be replaced by the word "imported";
the words "shall be made in the manner prescribed" replaced by the word "set";
3) in paragraph 2, the word "tax" replaced by the word "excise".
42. In article 187:1) in paragraph 2 subparagraph 2: the words "in accordance with article" should be replaced by the words "subject to the provisions of article";
the words "excluding tax" should be replaced by the words "without regard to excise duty";
in subparagraph 3, the words "excluding tax" should be replaced by the words "without regard to excise duty";
2), the words "2. The tax base while selling "replaced by" 3. The tax base while selling ";
3 paragraph 3) (in accordance with the new numbering), the words "paragraph 1" were replaced by the words "paragraph 2";
4) as subclause 3 item 4 and the words "excluding tax" should be replaced by the words "without regard to excise duty";
5) in paragraph 5, the words "and (or) subject to excise duty mineral resources" should be deleted.
43. (repealed-federal law on 07.07.2003 N 117-FZ) 44. Article 190, paragraph 1 of the text, the word "tax" should be replaced by the word "excise".
45. Article 191: in paragraph 2, the words "chapter 27 of this code" were replaced by the words "this code";
in paragraph 3, the words "in respect of which the taxpayer submits a separate customs declaration" should be deleted.
46. Article 193:1) in paragraph 1 the table of tax rates: the words "ethyl alcohol from" should be replaced by the words "ethyl alcohol over";
on the text after the word "implemented" to supplement the word "(passed)";
2) (subparagraph repealed 2-Federal Act of 21.07.2005 N 107-FZ) 47. Article 194:1) in the title, the word "tax" replaced by the word "excise tax";
2) in paragraph 1 the word "tax" replaced by the word "excise tax";
3) in paragraph 2, the word "tax" replaced by the word "excise tax"; the word "taxes" should be replaced by the word "excises";
4) in paragraph 3: in the first paragraph of the text, the words "tax" should be replaced by the words "excise tax"; the word "tax" should be replaced by the word "excise";
in the second paragraph of the text, the words "tax" should be replaced by the words "excise tax"; the word "tax" should be replaced by the word "excise";
5) in paragraph 4 the word "tax" replaced by the word "excise tax";
6) in paragraph 5 of the text, the word "tax" replaced by the word "excise duty", the word "tax" should be replaced by the word "excise";
7) in paragraph 6, the word "tax" replaced by the word "excise duty", the word "tax" should be replaced by the word "excise".
48. Article 195:1) name after the word "implement" with the word "Supplement (transfer)";
2) (repealed-federal law on 07.07.2003 N 117-FZ) 3) (repealed-federal law on 07.07.2003 N 117-FZ) 49. (Repealed-Federal Act of 21.07.2005 N 107-FZ) 50. (Repealed-Federal Act of 21.07.2005 N 107-FL) 51. Article 198:1) in the title, the word "tax" replaced by the word "excise tax";
2) in paragraph 1 the word "tax" replaced by the word "excise tax";
3) in paragraph 2: the word "(paragraph 3 of article 169 of this code)" were replaced by the words "(article 169 of this code)";
the word "tax" replaced by the word "excise tax";
Add the words ", except the realization of excisable goods excisable and mineral raw materials outside the territory of the Russian Federation";
4) in paragraph 3 the word "tax" replaced by the word "excise tax";
5) in paragraph 4 of the text, the word "tax" replaced by the word "excise tax";
6) (subparagraph repealed 6-the Federal law dated 26.07.2006 N 134-FZ) 7) in paragraph 6: in the first paragraph, the word "tax" replaced by the word "excise tax";
in subparagraph 1: in the first paragraph: the words "certified in the prescribed manner", the words "certified in the prescribed manner" and the words "duly certified" should be deleted;

in the first sentence, the words "foreign partner" should be replaced by the word "counterparty";
in the second sentence, the words "foreign partner" should be replaced by the word "counterparty";
in paragraph two, the word "owner" should be replaced by the word "owner";
the word "owner" on the text should be replaced by the word "owner";
the words "duly certified" delete ";
the words "foreign partner" should be replaced by the word "counterparty";
third paragraph: on the text of the word "owner" should be replaced by the word "owner";
the words "duly certified" should be deleted;
the words "foreign partner" should be replaced by the word "counterparty";
in subparagraph 2: in the first and second paragraphs, the words ", registered with the tax authorities" should be deleted;
in the third paragraph, the word "owner" should be replaced by the word "owner";
on the text the word "owner" should be replaced by the word "owner";
the words "registered with the tax authorities" should be deleted;
the words "foreign organizations, take payment" should be replaced by the words "foreign person and the organization is carrying out payment";
fourth paragraph: the words "shall be carried out in accordance with" should be replaced by the words "shall be exercised in accordance with the regulations";
the words "certified in the prescribed manner" should be deleted;
in subparagraph 3, the words "certified by the head and Chief Accountant of the Organization-the taxpayer," should be deleted;
in subparagraph 4, the words ", or customs documents" should be deleted;
8) in paragraph 7, the word "tax" replaced by the word "excise".
52. In article 199:1) in the title, the word "tax" replaced by the word "excise tax";
2) in paragraph 1: in the first paragraph: the words "tax amount" shall be replaced with "amount of excise duty";
the words "and the transfer of compensation agreement or innovation" should be deleted;
in paragraph two, the word "tax" replaced by the word "excise tax";
the words "and the transfer of the compensation agreement or innovation" should be deleted;
3) in paragraphs 2 and 3 on the text the word "tax" replaced by the word "excise tax";
4) in the first subparagraph of paragraph 3: after "acquired" add the words "or passed on through" give-and-take;
After the words "when purchasing" add the words "the owner of the raw materials (materials) in the transmission".
53. Article 200:1) in paragraph 1 the word "tax" replaced by the word "excise tax";
2) in paragraph 2: the word "tax" replaced by the word "excise tax";
supplemented by a paragraph reading as follows: "in case of permanent loss of these excise goods during their storage, handling and subsequent technological processing excise tax amounts are also subject to deductible. When this amount is subject to deduction of excise relating to the goods, irretrievably lost within the norms of attrition, approved by the authorized federal body of executive power for the respective product group. ";
3) in paragraphs 3-5 on the text the word "tax" replaced by the word "excise" Subparagraph 3 of paragraph 53;((part of paragraph 4 of article 200), federal law expired on 18 N 218-FZ) 4) (subparagraph repealed 4-the Federal law dated 26.07.2006 N 134-FZ) 54. Article 201:1) in paragraph 1 on the text the word "tax" replaced by the word "excise tax";
2) (repealed-federal law 18/N 218-FZ) 3) in paragraphs 3-5 of the text the words "amounts of tax" should be replaced by the words "amounts of excise duty";
4) in paragraph two of paragraph 3, the words "without payment of tax" should be replaced by the words "without paying excise duty", the words "tax amount" should be replaced by the words "the amount of excise duty";
5) (subparagraph repealed 5-the Federal law dated 26.07.2006 N 134-FZ) 55. Article 202:1) in the title, the word "tax" replaced by the word "excise tax";
2) in paragraphs 1-4 on the text the word "tax" replaced by the word "excise" Subparagraph 2 of paragraph 55;(ineffective portion of changes in paragraph 2 of article 202-federal law on 07.07.2003 N 117-FZ), 3) paragraph 5: in the first paragraph, the word "tax" replaced by the word "excise tax";
the word "tax" replaced by the word "excise tax";
in paragraph two, the word "tax" replaced by the word "excise tax";
the words "this tax" should be replaced by the word "excise tax";
in the third paragraph of the text, the word "tax" replaced by the word "excise".
56. Article 203:1) in the title, the word "tax" replaced by the word "excise tax";
2) in paragraph 1 the word "tax" replaced by the word "excise tax";
3) paragraph 2, after the words "sums" to develop further the word "tax";
4) (repealed-federal law 30.09.2013 N 269-FZ) 5) in paragraph 4: in the sixth paragraph, the word "tax" should be replaced by the word "excise tax";
the word "fines" should be replaced by the words "tax sanctions";
in the eighth paragraph of the word "tax" should be replaced by the word "excise tax";
in the ninth paragraph: on the text of the word "tax" should be replaced by the word "excise tax";
the word "fines" should be replaced by the words "tax sanctions";
in the tenth paragraph of the word "tax" replaced by the word "excise tax";
in the eleventh and twelfth paragraphs of the text, the word "tax" replaced by the word "excise tax";
in the twelfth paragraph the words "three hundred and sixty-fifth" were replaced by the words "three hundred sixtieth";
6) (subparagraph repealed 6-the Federal law dated 26.07.2006 N 134-FZ) 57. Article 204:1) in the title, the word "tax" replaced by the word "excise tax";
2) (subparagraph 2 of paragraph 57, federal law expired on 07.07.2003 N 117-FZ) 3) (subparagraph 3 lost effect-the Federal law dated 26.07.2006 N 134-FZ) 4) paragraph 3 shall be amended as follows: "3. the payment of excise duty when implemented (transfer) tax payers of excise goods listed in subparagraphs 1-4 item 1 article 181 of this code shall be made on the basis of the actual implementation (transfer) of the goods during the past fiscal period equal shares not later than 30th of the month following the reporting month, and no later than 15th day of the second month following the reporting month.
(Third Indent of subparagraph 4 lost effect-Federal Act of 21.07.2005 N 107-FZ)
(Fourth paragraph of subparagraph 4 lost effect-Federal Act of 21.07.2005 N 107-FZ)
(Fifth paragraph of subparagraph 4 lost effect-Federal Act of 21.07.2005 N 107-FZ) 5) in paragraph 4 the word "tax" replaced by the word "excise tax";
6) in paragraph 5, the word "tax" replaced by the word "excise tax";
supplemented by the following sentence: "If alcohol from the Excise warehouse located on the territory of one subject of the Russian Federation, is implemented through the Organization of retail trade and (or) catering services within the territory of another subject of the Russian Federation, the excise tax in part to be attributable to the regional budget is paid at the location of the above organisations.";
7) item 6 supplemented by a paragraph reading: "taxpayers are required to submit to the tax authorities at the place of their registration, as well as on the location of each branch or a separate division tax return part of their actual implementation (transfer) excisable goods during the reporting period no later than the last day of the month following the reporting month.
58. In the name and on the text of article 205 of the word "tax" replaced by the word "excise".
59. Article 206:1) in the first subparagraph of paragraph 1, the word "implementation" should be replaced by the word "implementation";
After the word "products" add the words "in accordance with the Federal law on production sharing agreements", ";
2) (subparagraph 2 of paragraph 59, federal law expired on 07.07.2003 N 117-FZ) 3) supplement paragraphs 3 and 4 as follows: "3. the taxpayer from paying excise duty is subject to submission to the tax and customs bodies documents (in accordance with the list established by article 178 of this code), certifying that the excise goods are intended for performance of works on a production-sharing agreement.
4. in carrying out production sharing agreements concluded before the entry into force of the Federal law on production sharing agreements ", apply the conditions for the calculation and payment of excise duty established by these agreements."
60. Article 207: the word "tax" replaced by "taxpayers";
the word "located" and the words "(hereinafter in this chapter, the taxpayers)" should be deleted.
61. Article 208:1) in paragraph 1: subparagraphs 1-4 shall be reworded as follows: "1) dividends and interest received from Russian organizations, as well as dividends and interest received from a Russian individual entrepreneurs and (or) from a foreign organization in connection with the activities of its Permanent Mission in the Russian Federation;
2) insurance payments upon occurrence of an insured event, received from Russian organizations and (or) from a foreign organization in connection with the activities of its Permanent Mission in the Russian Federation;
3) revenues derived from the use of copyright in the Russian Federation or other related rights;
4) income received from rental or other use of property held in the Russian Federation ";
in subparagraph 6 the word "(inaction)" should be deleted;
in subparagraph 7: after the words "similar payments," the word "paid" were replaced by the words "received by the taxpayer";
the words "payable to a foreign organization" should be replaced by the words "received from a foreign organization";
the phrase "in the territory" be replaced by "in";
subparagraph 8 deleted;
Add new paragraphs 8 and 9, to read:

"8) income derived from the use of any means of transport, including sea, River, aircraft and road vehicles in connection with transport in the Russian Federation and (or) of the Russian Federation or within it, as well as fines and other penalties for simple (delay) of such vehicles in paragraphs loading (unloading) in the Russian Federation;
9) the revenues derived from the use of pipelines, power lines (PTL), fiber-optic lines and (or) wireless connection, other means of communication, including computer networks, on the territory of the Russian Federation ";
subparagraph 9 considered subparagraph 10 and the words "in the territory" be replaced by "in";
2) in paragraph 2: (a) in subparagraph 1, the word "located" should be replaced by the word "are";
in paragraph 3, third subparagraph the word "located" should be replaced by the word "are";
3) in paragraph 3: in the first paragraph, the word "located" should be deleted;
subparagraphs 1-4 shall be reworded as follows: "1) dividends and interest received from a foreign organization in connection with the implementation of the activities of the foreign organization, except for dividends and interest under subparagraph 1 of paragraph 1 of this article;
2) insurance payments upon occurrence of an insured event, received from a foreign organization, except insurance payments contemplated in subparagraph 2 of paragraph 1 of this article;
3) income from use outside the Russian Federation copyright or other related rights;
4) income received from renting or divert assets located outside of the Russian Federation ";
in subparagraph 5: the words "organizations" were replaced by the words "in authorized capitals of foreign organizations";
in subparagraph 6 the word "(inaction)" should be deleted;
in subparagraph 7 the words "payment of which" were replaced by the words "received by the taxpayer";
subparagraph 8 shall read as follows: "8) income derived from the use of any means of transport, including sea, River, aircraft and motor vehicles, as well as fines and other penalties for simple (delay) of such vehicles in paragraphs loading (unloading) except under subparagraph 8 of paragraph 1 of this article";
4) supplemented by a new paragraph 5 reading as follows: "5. For the purposes of this chapter are not recognised income income from operations related to power and relationships of individuals recognized by family members and/or close relatives in accordance with the family code of the Russian Federation, with the exception of income received by specified individuals as a result of an agreement between those persons civil contracts or employment contracts."
62. in paragraph 1 of article 211: in the first paragraph: the words "as well as the property rights of" were replaced by the words "other property";
the words "or rights of" were replaced by the words "other property";
the words "in accordance with article 40 of this code" should be replaced by the words "in a manner similar to that provided for in article 40 of this code";
in the second paragraph, the words "tax on realization of combustive-lubricating materials" should be deleted.
63. Article 212, paragraph 1 subparagraph 1: after the word "loan" to supplement the word "(credit)";
Add the words "obtained from organizations or individual entrepreneurs";
in subparagraph 2, the words "individuals in accordance with the civil law contract, as well as" should be replaced by the words "in accordance with the civil law contract from physical persons".
64. Article 213:1) paragraph 3 after the words "the Treaty", add the words "in respect of his actions";
2) in paragraph 4: in the third paragraph: after the words "and" add the words "costs required for repair (restoring) of the property (if repairs are not carried out) or";
After the words "the property" add the words "(in the case of repair)";
the word "increased" should be replaced by the word "enhanced";
to complement the new fourth paragraph to read as follows: "the reasonableness of the expenditures required for repair (restoring) the insured property in case repair (restoring) was not confirmed document (accounting, imprisonment, Act), drawn up by the insurer or an independent expert (appraiser).";
fourth paragraph, after the word "complement" by the word "made";
65. Article 214:1) in the title, the words "from participation in the activities of the organizations" were replaced by the words "individuals in respect of income from equity participation in organizations;
2) in the first subparagraph of paragraph 1 the words: "tax on income from share participation in the activities of the organizations" were replaced by the words "tax on the income of natural persons (hereinafter in this chapter-tax) income from equity participation in organizations;
the word "acquired" should be replaced by the word "received";
3) in paragraph 2: the word "obligations" should be replaced by the word "responsibilities";
the words "tax on the income in the form of dividends" were replaced by the words "tax in respect of income from participation in the organization received in the form of dividends.
66. Article 215: name after the word "individual" should be added by the word "categories";
in paragraph 1: sub-paragraph 2, the words "diplomatic and consular service of these individuals" were replaced by the words "the work of these individuals in those offices";
3 subparagraph after the word "missions" shall be supplemented with the words "foreign State".
67. Article 217:1) in paragraph 3: the first paragraph, after the words "applicable law" add the words "Russian Federation";
third paragraph add the words ", or the corresponding fuel refund";
in the ninth paragraph of the words "natural person" should be replaced by the word "taxpayer";
2) in paragraph 4, the word "donor" should be deleted;
3) paragraph three of paragraph 8 shall read as follows: "employers members of the deceased worker's family or employee in connection with the death of a member (or members) of his family";
4) in the first subparagraph of paragraph 9 of the text, the word "located" should be replaced by the word "are";
5) in paragraph 11, the words "from the State Employment Fund of the Russian Federation" were replaced by the words "at the expense of budgets";
6) in the first subparagraph of paragraph 13, the word "located" should be replaced by the word "are";
7) second paragraph of paragraph 14 should read: "this rule applies to those members of the peasant (or farmer's) farming operation in respect of which such a rule has not previously been applied. ';
8) in paragraph 16: after the words "received by the members of the" add the words "registered in the established order";
the words "registered in the established order" should be deleted;
9) in paragraph 21: after the words "natural persons" shall be supplemented with the words "orphaned children under the age of 24 years;
After the words "the appropriate license," add the words "or their training specified institutions";
the words "orphaned children under the age of 24 years" should be deleted;
10) paragraph five of paragraph 28 to complement with the following sentence: "exemption from taxation is available for the submission of documents evidencing actual expenditures for the acquisition of these medicines";
11) paragraph 29 shall be amended as follows: "29) the income of soldiers, sailors, sergeants and officers performing military service conscripts and persons called up for military training, in the form of salaries, mission subsistence allowance and other amounts received, or the place of military duties";
12) paragraph 31, after the words "membership fees", add the words "with the exception of remuneration and other payments for work-sharing".
68. Article 218:1) in paragraph 1: sub-paragraph 1: in the fifth and seventh paragraphs the words "former soldiers and" were replaced by the words "of the servicemen, citizens discharged from military service, as well as";
the sixth paragraph shall be reworded as follows: "those officers and other ranks of internal affairs bodies, including citizens, retired from military service, held in 1986-1987 years service in the exclusion zone of the Chernobyl NPP";
subparagraph 2 complement the new fourth paragraph to read as follows: "participants of the great patriotic war, combat operations to protect the USSR from among servicemen in military units, service staffs and institutions, were part of the army, and the former guerrillas;";
2) item 3 to supplement paragraph read as follows: "in the event of the commencement of the work of the taxpayer is not the first month of the tax period, the tax deductions provided for in paragraphs 3 and 4 of paragraph 1 of this article are available on the workplace, taking into account income earned since the beginning of the tax period on a different place of work, in which the taxpayer has been granted tax deductions. The amount of income earned by the taxpayer received certificate confirms income issued by a tax agent in accordance with paragraph 3 of article 230 of this code. ".
69. In article 219, paragraph 2, the words "the right to receive social tax deductions is available" should be replaced by the words "social tax deductions are available.
70. In article 220:1) in paragraph 1: in paragraph 1, fourth subparagraph, the words "may be taken into account" should be replaced by the word "ignored";
in paragraph 2, third subparagraph, the words "on the date of registration of ownership rights to residential facility" should be deleted;

2) in paragraph 2 the words "the right to receive property tax deductions is available" should be replaced by the words "property tax deductions are available.
71. Article 221:1) in the first subparagraph of paragraph 3, the word "publication" should be deleted;
2) after the table to supplement paragraph along the following lines: "for the purposes of this article the taxpayer costs also include taxes, stipulated by the law on taxes and fees for the activities specified in this article (except for the tax on the income of natural persons), accrued or paid them for the tax period.";
3) supplement paragraphs read as follows: "the taxpayers referred to in paragraph 1 of this article, professional tax deductions are granted on the basis of their written application upon filing their tax return to the tax authority at the end of the tax period.
Taxpayers specified in paragraphs 2 and 3 of this article, professional tax deductions are granted on the basis of their written statements by tax agents, determined in accordance with article 226, paragraph 1 of the present code.
Taxpayers specified in paragraph 2 of this article, receiving income from individuals who are not tax agents, professional tax deductions are granted on the basis of their written application upon filing their tax return to the tax authority at the end of the tax period.
72. Article 223:1) subparagraph 3 of paragraph 1, after the word "debt" to supplement the word "(credit)";
2) in paragraph 2 the word "wages" were replaced by the words "remuneration".
73. Article 226:1) in paragraph 1: the first paragraph be supplemented by the following sentence "income tax lawyers calculated, withheld and paid bar associations (their institutions).";
second paragraph, after the word "organizations", add the words ", the Bar Association and their institutions,";
2) the first paragraph of paragraph 3 shall be supplemented with the words "less the withheld during the previous months of the current tax period, the tax amount";
3) paragraph 7: in the first paragraph, the words "in the place of its location (residence)" were replaced by the words "on the place of registration of tax agent in the tax authority";
second paragraph: after the words "tax agents-Russian organization" add the words "referred to in paragraph 1 of this article";
the word "taxpayer" should be deleted.
74. Article 227:1) the second sentence of paragraph 5 should be deleted;
2) in paragraph 6, the word "residence" should be replaced by the word "account".
75. the second paragraph of article 228, paragraph 3, should be deleted.
76. Article 229:1) in the first subparagraph of paragraph 3 the words "the existence of sources of income referred to in articles 227 and 228 of the present Code" were replaced by the words "the activities described in article 227 of the present Code, and (or) the cessation of payments referred to in article 228 of the present Code";
the word "existence" were replaced by the words "such activities or such payments";
2) paragraph 4 shall be supplemented with the words "the amount of tax payable or refundable (surcharge) on the outcome of the tax period.
77. in paragraph 2 of article 230: the third paragraph, the word "permanent" should be deleted;
paragraph four: after the words "completed work" add the words "(services rendered);
After the words "legal entity" add the words "and registration with tax authorities".
78. name of article 231 shall be reworded as follows: "article 231. The order of foreclosure and tax refund ".
79. Article 232:1) in paragraph 1 the words "counted upon the payment of tax in the Russian Federation if it is provided by" were replaced by the words "do not qualify for the payment of tax in the Russian Federation, unless otherwise provided";
the second and third sentences deleted;
2) paragraph 2: on the text of the words "exemption" should be replaced by the words "tax exemption, spending offsetting";
After the words "double taxation", add the words "as well as a paper on the income and on payment of the tax for them outside the Russian Federation, confirmed by the tax authority of the corresponding foreign State";
the word "confirmation" should be replaced by the word "confirmation".
80. Article 233, after "amounts" to supplement the word "tax".
81. (repealed-the Federal law from 24.07.2009 N 213-FZ) 82. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 83. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 84. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 85. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 86. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 87. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 88. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 89. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 90. (Repealed-the Federal law from 24.07.2009 N 213-FZ), Article 2. The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
Article 3. This federal law shall enter into force on January 1, 2001 year.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 29, 2000 N 166-FZ