On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation And Article 20 Of The Law Of The Russian Federation "about Bases Of Tax System In The Russian Federation"

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и статью 20 Закона Российской Федерации "Об основах налоговой системы в Российской Федерации"

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to Part 2 of the Russian Federation Tax Code and Article 20 of the Russian Federation Law "About the foundations of the tax system in the Russian Federation" Adopted by the State Duma on 1 November 2001 Federal laws dated 07.07.2003 N 117-FZ; dated 29.07.2004 N 95-F) Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413, 3421), complete the following section IX: " SECTION IX. REGIONAL TAXES AND MARKERS CHAPTER 27. Sales tax Article 347. General provisions The sales tax (hereinafter referred to as the tax) is established by this Code and the laws of the constituent entities of the Russian Federation. It is obligatory to pay in the territory of the relevant subject of the Russian Federation. By setting tax, the subject of the Russian Federation determines the tax rate, the order and the date of its payment, the form of reporting on the tax. Article 348. Taxpayers 1. Taxpayers of sales tax (hereinafter referred to as taxpayers) are recognized: 1) organization; 2) individual entrepreneurs. 2. The organizations and individual entrepreneurs referred to in this article shall be recognized as taxpayers if they sell goods (work, services) in the territory of the constituent entity of the Russian Federation in which the tax is established. Article 349. The object of taxation is the operation of the physical persons of goods (works, services) on the territory of the subject of the Russian Federation. Goods (works, services) transactions are recognized by the object of taxation if the implementation is carried out for cash and also with the use of bank cards or credit cards. Article 350. Operations not taxable (tax exempt) 1. It is not taxing (exempt from taxation) of the operation of the physical persons of the following goods (works, services): bread and bakery products, milk and dairy products, vegetable oil, margarine, flour, eggs Birds, cereals, sugar, salt, potatoes, child and diabetic foods; children's clothing and footwear; medicine, prosthetic and orthopaedic products; housing and utilities, rasse-rental services Residences, as well as housing services in dormitories; buildings, structures, land and other objects relating to immovable property, as well as securities; holiday and wellness facilities, recreation institutions Persons with disabilities; goods (works, services) related to educational, training, scientific or educational processes and educational institutions; teaching and scientific book products; periodics, with the exception of periodics Advertiative or erotic nature; cultural and artistic services provided by institutions and organizations of culture and art (theatres, cinemas, concert organizations and collectives, clubs, including in rural areas, libraries, circuses, circuses, planetariums, parks of culture and recreation, botanical gardens, zoos) in carrying out theatrical, cultural and educational events, including the operation to implement the entrance tickets and (a) Services for the maintenance of children in preschool education, institutions and care for the sick and the elderly; services for the transport of passengers by the transport of public education (except for taxis), as well as commuter services by sea, river, by rail and road; services provided by credit organizations, insurers, non-State pension funds, professional participants in the securities market in their activities Licensing, as well as services provided by bar associations; funeral services, cemeteries and crematoria, ceremonies and ceremonies by religious organizations; services provided by authorized bodies of state power and bodies of local self-government, for The Conference of the States Members of the United States of 2. In the case of taxable transactions and transactions not taxable (exempt from taxation) under this article, the taxpayer is obliged to maintain separate records of such transactions. operations. Article 351. Tax base The tax base is defined as the cost of goods sold (works, services), calculated on the basis of applied prices (tariffs), taking into account the value added tax (for excisable goods) without being included in it tax. Article 352. Fiscal Period The fiscal period is fixed as a calendar month. Article 353. Tax rate 1. The tax rate is set by the laws of the constituent entities of the Russian Federation in the amount not exceeding 5%. 2. Differentiating tax rates with respect to transactions for the sale of certain goods (work, services) within the tax rate established by paragraph 1 of this article shall not be permitted. 3. It is not permitted to establish differentiated tax rates depending on who is the taxpayer or the buyer (customer, sender) of the goods (work, services). Article 354. Tax calculation order 1. The tax amount is calculated as the corresponding tax rate the percentage of the tax base. The tax amount is included by the taxpayer at the price of the goods (work, services) paid to the buyer (customer, sender). 2. The tax shall be payable at the place where the goods (work, services) are to be carried out to be taxed under this Code. 3. In the event that, in accordance with the terms of the contract of the commission (contract of commission, agency contract), the actual sale of goods (works, services) is carried out by the commissioner (agent, agent) and money for the sold goods (work, services) are received at the register office (on the settlement account) of the commissioner (agent, agent), the duty to pay the tax and transfer it to the budget is entrusted to the commissioner (agent, agent), who is recognized in this case by the tax agent. The amount of the tax is calculated on the basis of the full price of the goods (works, services), including the remuneration of the commissioner (agent, agent). The committee (attorney, agent) does not pay the tax if the tax is paid by the commissioner (agent, agent). If, in accordance with the terms of the commission's contract (contract of commission, agency contract), the actual sale of goods (works, services) to the customers is carried out by the commissioner (agent, agent), and money for The goods (work, services) sold to the cash register (on the settlement account) of the comitenta (trustee, principal), tax is paid to the budget by the committee (principal, principal). The amount of the tax is calculated by the Amitent (trustee, principal) based on the full price of the goods. 4. The date of transaction for the sale of goods (works, services) recognized by the tax object is considered to be the day of receipt of funds for goods sold (work, services) to the accounts in banks, or the day of receipt of the proceeds to the cash register, or the day Transfer of goods (work, services) to the buyer. Article 355. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } } outside the location of this organization, pays the tax on the territory of the Russian Federation in which the goods (works, services) are carried out, based on the value of the goods sold through it. division of goods (works, services). ". Article 2. (Spconsumed by Federal Law of 29.07.2004) N 95 FH) Article 3. (Spconsumed by Federal Law of 07.07.2003) N 117-FZ) Article 4. This Federal Law shall enter into force one month after its official publication, with the exception of articles 1 and 2 of this Federal Act, which shall enter into force on 1 January 2002. Chapter 27 "Sales tax" of Part Two of the Tax Code of the Russian Federation is invalid as of 1 January 2004. " To invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 27, 2001 N 148-FZ