Amending And Supplementing Chapter 22, Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в главу 22 части второй Налогового кодекса Российской Федерации

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to Part Two, Chapter 22, of the Tax Code of the Russian Federation State Duma adopted on July 11, 2001 { \f29 The } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 } { \f29 title= " "> July 7 July 2003 N 117-FZ; of 21.07.2005 N 107-FZ; , 26.07.2006 N 134-FZ Article 1. To amend Chapter 22 of Part Two of the Tax Code of the Russian Federation (Collection of Laws of the Russian Federation, 2000, No. 32, art. 3340; 2001, N 1, article 18) the following changes and additions: 1. (Paragraph 1 ceased to be valid on the basis of Federal Law of 07.07.2003). N 117-FZ 2. In article 182: , in paragraph 1: subparagraphs 12 and 13, after the word "produced", add "(produced)"; The owner of the raw materials produced by oil and gas condensate to the owner of the raw materials or other persons, including the receipt of the said oil and stable gas condensate in the ownership of the payment of services Production of oil and stable gas condensate from pressure raw materials; "; Subparagraphs (15) and (16) should be inserted after the word "produced" by "(produced)"; paragraph 3 should read as follows: " 3. For the purposes of this chapter, the production is equated with the retail of excisable goods as part of the overall process of production of these goods in accordance with the requirements of State standards and (or) other regulatory and technical regulations. Documents that regulate the process of production of these goods and are approved by the authorized federal executive authorities, as well as any types of mixing of goods in the place of their storage and sale (excluding organizations " (...) (...) (...) 3. In article 183, paragraph 1: (The second paragraph of the second expired on the basis of the Federal Law of 21.07.2005). N 107-FZ ) subpara. 4 should read: " 4) the implementation of excisable goods and (or) the transfer by a person of oil products produced by him to the owner of the raw material (s), or to other persons placed under the customs regime of export, outside the territory of the Russian Federation in accordance with article 184 of this Code; "; class="doclink "href=" ?docbody= &prevDoc= 102072380&backlink=1 & &nd=102082536" target="contents "title=" "> dated 07.07.2003 N 117-FZ 4. In article 184: in paragraph 1: , in the first word "plant", replace the word "factory"; first sentence of the second sentence should read: " Taxpayer is exempt from paying the excise duty Implementation of the excisable goods produced by him and (or) the transfer of oil products produced from the raw materials placed under the customs regime of export outside the territory of the Russian Federation when submitted to the tax authority bank or bank guarantee (Article 74 of this Code). "; In the third paragraph, the word "authorized" should be deleted; in paragraph 2, the word "authorized" should be deleted. 5. Article 189, paragraph 1, after the words "in the form of financial assistance," should be supplemented by the words " in advance or other payments received in respect of the forthcoming supply of excisable goods and (or) excisable mineral commodities whose implementation date is determined by in accordance with article 195, paragraph 1, of this Code, ". Article 193, paragraph 1, should read: " 1. Taxation of excisable goods and excisable minerals is carried out according to the following single tax rates on the territory of the Russian Federation: + ----------------------------------------------------------------- + | Types of excisable goods | Tax rate | | | (percentage or rouble | | |and measurement) | + ----------------------------------------------------------------- + Ethyl alcohol of all raw materials 14 rubles. 11 cop. For 1 litre (including ethyl alcohol-raw ethyl alcohol of all kinds of raw material) Alcoholic products with a volume of 98 rubles. 78 cops. 1 litre of ethyl alcohol by more than 25 aqueous ethyl per cent (except wines) and alcohol contained in alcohol-containing products of excise products 72 rubles per cent. 91 coppers. 1 litre of ethyl alcohol more than 9 to unaqueable ethyl) 25%, inclusive (for alcohol contained in exemption of wines) of excisable goods Alcoholic products with a volume of RUB 50. 60 cops. 1 litre of ethyl alcohol to 9 anhydrate per cent inclusive (for alcohol contained in the exception of wines) of excisable goods Win (except natural) 41 roubles. 20 cops. 1 litre no-water ethyl alcohol contained in excisable products Wine of champagne and sparkling wines 10 rubles. 58 copper. For 1 litre Win-in-natural (except for 3 roubles). 52 cops. 1 liter champagne, sparkling) Beer with normative 0 rubles. 1 litre (standardized) content volume of ethyl alcohol to 0.5% inclusive Beer with normative 1 rubles. 12 cops. 1 litre (standardized) content greater than 0.5 to 8.6% by volume of ethyl alcohol inclusive Beer with regulatory 3 roubles. 70 cops. For 1 litre (standardized) content over 8.6% by volume of ethyl alcohol over 8.6% Tobacco Products: Tobacco tube 453 kopecks. 60 cops. 1 kg Tobacco smoking, except 185 roubles. 92 cops. 1 kg tobacco used as a raw material for production of tobacco products Cigars 11 roubles. 20 cops. In the first quarter of this year, the dollar will be 81.69 rubles. for 1,000 pieces over 85 mm Cigarettes with a filter except for 61 roubles. 60 cops. per 1,000 cigarettes with a filter of over 100 85 mm and cigarettes 1, 2, 3 and 4 classes on GOST 3935-81 Cigarettes with a filter of 1, 2, 3, and 4 to 39 rubles. 20 cops. For 1,000 classes on GOST 3935-81 pieces Cigarettes without filter, cigarettes 11 rubles. 20 cops. 1 000 pieces 5% Oil and Stable gas condensate at 73 rubles. 92 cops. 1 tonne Cars of cars with a capacity of 0 rubles. For 0.75 Kwt (1 l. c.) engine up to 67.5 Kvt (90 l. (c) inclusive Cars of cars with a capacity of 11 rubles. 20 cops. for 0.75 Kvt of the engine above 67.5 Kwt (90 l. (c) (1 l. (c) and up to 112.5 Kvt (150 l. (c) inclusive Cars of cars with a capacity of 112 roubles. For 0.75 Kvt engine greater than 112.5 Kvt (1 l. c.) (150 l. c.), motor cycles with a capacity of more than 112.5 Kvt (150 l. c.) Petrol. In the first quarter of 2016, the number of cars in the market rose by 10% to 15 million rubles. 1 tonne Diesel for 616 rubles. 1 tonne Oil for diesel and (or) 1680 rubles. 1 ton engines motors Natural gas implemented 15% (transferred) on the territory Russian Federation Natural Gas, implemented 15% % (transferred) to the States members of the Commonwealth of Independent States Natural Gas, implemented 30%. " (transferred) outside the territory of the Russian Federation (except for the Commonwealth of Independent States) 7. (Para. 7 is no valid under the Federal Law of 21.07.2005). N 107-FZ) 8. In paragraphs 1 and 3 of Article 195 of the words "8 paragraph 1 of Article 181 of this Code, except for motor vehicles with octane number above" 80 ", subparagraphs 9 and" shall be deleted. 9. In Article 198: paragraph 1, after the words "or producing excised goods from raw materials (materials)" to be supplemented with the words "or selling alcoholic beverages with excise warehouses of wholesale trade organizations"; of paragraph 6, subparagraphs 3 and 4, amend to read: "(3) goods customs declaration or a copy thereof with the stamps of the Russian customs authority which produced the goods in the customs mode of export and of the Russian customs authority." in the region of the operation of which the crossing point is located The goods were transported outside the customs territory of the Russian Federation (hereinafter referred to as the border customs authority). In the export of oil products in the customs regime of export outside the territory of the Russian Federation, pipeline transport is presented a complete cargo customs declaration with stamps of the Russian customs authority producing Customs clearance of the said export of petroleum products. In the case of export of oil products in the customs regime of export across the border of the Russian Federation with the State party of the Customs Union, at which customs control has been cancelled, a cargo customs declaration is submitted to third countries. stamps of the customs authority of the Russian Federation producing the customs clearance of the said export of petroleum products; 4) copies of transport or shipping documents or other documents with border customs marks organs of foreign States confirming the export of goods OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the case of export of petroleum products in the customs regime of export via sea ports to confirm the export of goods outside the customs territory of the Russian Federation, the tax authorities submit copies of the following copies to the tax authorities: documents: copy of the instructions for the shipment of exported petroleum products with an indication of the port of discharge with the mark "authorized" from the border customs of the Russian Federation; copy of the bill of lading for the export of exported goods. petroleum products in which the port of unloading is listed under the "Port of unloading port". THE RUSSIAN FEDERATION Copies of shipping and/or other documents confirming the export of petroleum products outside the customs territory of the Russian Federation may not be submitted in the case of export of petroleum products in customs territory. export of pipeline transport. In the export of petroleum products in the customs regime of export in railway tanks, the tax authorities submit copies to the tax authorities for confirmation of the export of goods outside the customs territory of the Russian Federation "Transport and (or) other documents confirming the export of petroleum products outside the customs territory of the Russian Federation, with the stamps of the Russian border customs authority.". 10. Amend article 200 as follows: " 7. Taxpayer has the right to reduce the total amount of excise duties on excisable and (or) excisable mineral cheese, as determined in accordance with Articles 188 and 194 of this Code, at the amount of the excise tax calculated by the taxpayer with the amounts advance and/or other payments received against the forthcoming supply of excisable and (or) excisable mineral commodities. ". 11. In article 204: (The second paragraph of the second expired on the basis of the Federal Law of July 7, 2003). N 117-FZ (The third paragraph of the third expired on the basis of the Federal Law of 26.07.2006) N 134-FZ) in paragraph 3: in the first paragraph, replace "subparas. 1-4" with "subparagraphs 1 to 7"; (Paragraph 6 is lost by Federal Law dated 21.07.2005 N 107-FZ) , in the first paragraph of paragraph 4, after the words "in implementation", add "(transfer)" after "(transfer)", the words "as well as other excisable goods" should be deleted; In paragraph 5, after the words "(transfer)", after the words "except for the implementation", add the words "(gears)", the second sentence should be deleted. Article 2. This Federal Law shall enter into force one month from the date of its official publication, with the exception of article 1, paragraph 6, of this Federal Act, which shall enter into force on 1 January 2002, but not 1 month after the date of the official publication of this Federal Law. The tax rates on oil and stable gas condensate, as set out in paragraph 6 of Article 1 of this Federal Law, shall apply until the day of the entry into force of the Federal Law. " OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION President of the Russian Federation Vladimir Putin President of the Russian Federation