RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to 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" adopted by the State Duma on November 1, 2001 year approved by the Federation Council of the year November 14, 2001 (as amended by the federal laws on 07.07.2003 N 117-FZ;
from 29.07.2004 N 95-FZ), Article 1. Part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 1, art. 18; N 23, art. 2289; N 33, art. 3413, 3421) complement the title IX as follows: section IX. REGIONAL taxes and charges CHAPTER 27. Sales tax Article 347. General provisions sales tax (hereinafter in this chapter-tax) is established by the present code and laws of constituent entities of the Russian Federation, shall be put into effect in accordance with the present Code laws of constituent entities of the Russian Federation and is required to pay on the territory of the Russian Federation.
Setting the tax, a constituent entity of the Russian Federation determines the tax rate, the order and terms of payment, the reporting form on this tax.
Article 348. Taxpayers 1. Sales tax taxpayers (hereinafter in this chapter-taxpayers) are recognized: 1);
2) solo entrepreneurs.
2. the organizations and individual entrepreneurs, referred to in this article shall be accepted by taxpayers if they implement the goods (works, services) in the territory of the Russian Federation, which has a specified tax.
Article 349. Object of taxation taxation Object operation to implement the individuals of goods (works, services) in the territory of the Russian Federation. Transactions on realization of goods (works, services) shall be recognized as subject to taxation if such implementation is carried out for cash, as well as using the payment or credit cards.
Article 350. Operations that are not taxable (exempt from tax) 1. Not subject to tax (tax exempt) operations for implementing to individuals the following goods (works, services): bread and bakery products, milk and dairy products, vegetable oil, margarine, flour, eggs, poultry, cereals, sugar, salt, potatoes, baby products, and diabetic food;
children's clothing and footwear;
medicines, prosthetic and orthotic devices;
housing and communal services, renting residential population, as well as the provision of housing in dormitories;
buildings, structures, land, and other objects related to immovable property, as well as securities;
vouchers (kursovok) in the sanatorium and health recreation institutions, implemented by persons with disabilities;
goods (works, services) related to education, training and productive, scientific or educational process and educational institutions;
academic and scientific books;
periodicals, except for periodicals advertising or erotic nature;
services in the sphere of culture and art provided by institutions and organizations of culture and art (theatres, cinemas, concert organizations and collectives, club facilities, including rural, libraries, circuses, lektorijami, domes, parks of culture and rest, botanical gardens, zoos) in their performances, cultural and educational activities, including the implementation of the operations of entrance tickets and passes;
services for the maintenance of children in pre-school institutions and care for the sick and the elderly;
passenger transportation services by municipal public transport (except taxis), as well as suburban transport of passengers by sea, River, rail and road transport;
the services provided by credit institutions, insurers, non-State pension funds, professional securities market participants in their activities subject to licensing as well as services provided by bar associations;
funeral services funeral homes, cemeteries and crematoria services, rites and ceremonies, religious organizations;
services provided by the authorized bodies of State power and local self-government bodies, for which levied the duties and taxes.
2. If the taxpayer taxable operations, and operations that are not taxable (exempt from taxation) in accordance with this article, the taxpayer is obliged to keep separate records of such transactions.
Article 351. The tax base of tax base is defined as the cost of sold goods (works, services), calculated on the basis of prices (tariffs), taking into account the value-added tax and excise taxes (excise goods) without the inclusion of tax.
Article 352. Tax period the tax period shall be a calendar month.
Article 353. Tax rate 1. The tax rate is established by the laws of the constituent entities of the Russian Federation in the amount not exceeding 5 percent.
2. it is not allowed to establish differentiated tax rates for transactions on realization of certain kinds of goods (works, services) within the tax rate established by paragraph 1 of this article.
3. it is not allowed to establish differentiated tax rates depending on who is the taxpayer or by the purchaser (the customer, sender) goods (works, services).
Article 354. The procedure for calculating tax 1. The tax sum is calculated as the corresponding tax rate the percentage of the tax base.
The amount of tax the taxpayer is included in the price of goods (works, services), at payment by the buyer (customer, sender).
2. tax payable at the place of realization of goods (works, services), be taxed in accordance with the present code.
3. If in accordance with the terms of the Treaty the Commission (of the agency agreement, agency agreement), the actual realization of goods (works, services) to buyers is made by the Commissioner (Attorney, agent) and funds for the implemented the goods (works, services) are received in cash (checking account) agent (solicitor, agent), the obligation to pay the tax and its enumeration in the budget rests with the agent (solicitor, agent), which is recognized in this case, the tax agent. With this amount of tax is calculated on the basis of the full price of goods (works, services), including the remuneration of the agent (solicitor, agent). The committent (principal, principal) when receiving proceeds from the agent (solicitor, agent) fails to pay the tax if the tax paid on a Commission basis (agents, agent).
If, in accordance with the terms of the Treaty the Commission (of the agency agreement, agency agreement), the actual realization of goods (works, services) to buyers is made by the Commissioner (Attorney, agent), and money for the implemented the goods (works, services) come to the cashier (on account of) cargo (principal principal), tax shall be paid into the budget of the committent (principal, principal). While the tax sum is calculated by the committent (principal, principal) on the basis of the full price of the item.
4. the date of realization of goods (works, services), recognized the object of taxation is considered day of payment for sold goods (works, services) for bank accounts, or the date of receipt of the proceeds in cash, or the day of transfer of goods (works, services) to the buyer.
Article 355. Features of calculation and payment of tax at the location of the separate parts of the Organization organization conducting transactions on realization of goods (works, services) through their subdivisions, located outside the Organization, to pay the tax within the territory of the Russian Federation, in which operations are carried out on realization of goods (works, services), based on the value of realized through this separate subdivision of goods (works, services) ".
Article 2. (Repealed-the Federal law dated 29.07.2004 N 95-FZ), Article 3. (Repealed-federal law on 07.07.2003 N 117-FZ), Article 4. This federal law shall enter into force on the expiry of one month from the day of its official publication, with the exception of articles 1 and 2 of this federal law, which will take effect from January 1, 2002 year.
Chapter 27 "sales tax", part two of the tax code of the Russian Federation shall cease to have effect with the January 1, 2004 year.
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.
The President of the Russian Federation v. Putin Kremlin, Moscow, N November 27, 2001 148-FZ