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

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102072380

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to Chapter 22, part two of the tax code of the Russian Federation adopted by the State Duma on July 11, 2001 year approved by the Federation Council of the year July 20, 2001 (as amended by the federal laws on 07.07.2003 N 117-FZ;
on 21.07.2005 N 107-F3; from 26.07.2006 N 134-FZ), Article 1. To amend Chapter 22, part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, St. 3340; 2001, N 1, art. 18) the following amendments and supplements: 1. (para. 1 lost effect on the grounds of the Federal law dated 07.07.2003 N 117-FZ) 2. Article 182: paragraph 1: subparagraphs 12 and 13, after the words "extracted" to supplement the word "(produced by)";
subparagraph 14, after the words "extracted" to supplement the word "(produced by)", add the words ", as well as the transfer of a person produced from raw materials oil and stable gas condensate owner specified raw materials or to other persons, including receiving specified oil and stable gas condensate in property in payment services for oil production and stable gas condensate from raw materials";
subparagraphs 15 and 16, after the word "extracted" to supplement the word "(produced by)";
paragraph 3 shall be amended as follows: "3. For the purposes of this chapter to manufacture equated bottling excisable goods, carried out as part of the overall process of the production of those goods in accordance with the requirements of State standards and/or other normative-technical documentation, regulating the process of production of the goods and shall be approved by the authorized federal executive bodies, as well as any types of mixing of goods in storage and realization (except for organizations catering) , as a result of which the excisable goods. ".
3. in paragraph 1 of article 183: (second paragraph repealed pursuant to the Federal law of 21.07.2005 N 107-FZ) subparagraph 4 shall be reworded as follows: "4) realization of excisable goods and (or) transferring the person produced from raw materials of petroleum products to the owner of the specified raw materials (materials) or other persons placed under customs regime of exports outside the territory of the Russian Federation, in accordance with article 184 of the present Code;";
(Paragraph five lost effect on the grounds of the Federal law dated 07.07.2003 N 117-FZ)
4. Article 184: paragraph 1: in the first paragraph, the word "plant" should be replaced by the word "plant";
the first sentence of the second paragraph shall be reworded as follows: "the taxpayer is exempt from payment of excise duty when implementing such excise goods and (or) the transfer of petroleum products made from raw materials, placed under customs regime of exports outside the territory of the Russian Federation with a view to tax authority the bank guarantee or bank guarantee (art. 74 of the present 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," add the words "or other advance payments received for upcoming deliveries of excise goods and (or) mineral excise date which is determined in accordance with article 195, paragraph 1 of the present code."
6. paragraph 1 of article 193 shall be amended as follows: "1. taxation of excisable goods excisable and mineral raw materials is carried out on the next single on the territory of the Russian Federation tax rates: +-----------------------------------------------------------------+ | types of excise goods | tax rate | | | (percentage or rubles | | copecks per unit | and | | |) | +-----------------------------------------------------------------+ ethyl alcohol of all kinds of raw materials 14 rubles. 11 CPC. per 1 liter (including raw anhydrous ethyl alcohol ethyl alcohol of all kinds of raw materials) alcoholic products with 3-d 98 USD. 78 of the CPC. for 1 litre of ethanol share more than 25 percent ethanol, anhydrous (excluding wine) and alcohol, contained in the spirtosoderzhashchaja production of excisable products alcoholic beverages with 72 USD. 91 of the CPC. for 1 litre of ethanol shares over 9 to anhydrous ethyl 25 per cent (for alcohol, contained in the exception of wines) excisable goods alcoholic products with 50 rubles. 60 kopecks. for 1 litre of ethanol shares up 9 per cent ethyl anhydrous (for alcohol, contained in the exception of wines) excisable goods, wine (except for natural) 41 rub. 20 kopecks. for 1 liter of anhydrous ethyl alcohol contained in excisable goods Wine champagnes and sparkling wines 10 rubles. 58 of the CPC. for 1 litre of wine natural (except for 3 BR 52 kopecks for 1 liter of sparkling, sparkling) Beer with 0 rub. for 1 litre (standardized) contents of volume fraction of ethanol to 0.5 per cent inclusive Beer with 1 rub. 12 of the CPC. for 1 litre (standardized) contents of volume fraction of ethanol more than 8.6 per cent to 0.5 inclusive Beer with 3 Br 70 copeykas. for 1 litre (standardized) content

volume fraction of ethanol more than 8.6 per cent tobacco: tobacco pipes 453 rub. 60 kopecks. for 1 kg of Tobacco smoking, with the exception of 185 USD. CPC 92. for 1 kg of tobacco, used as a raw material for the production of tobacco products Cigars 11 rub. 20 kopecks. for 1 piece Cigarillos, cigarettes with filter 84 USD. over 1000 pieces longer than 85 mm filter cigarettes, except for 61 rub. 60 kopecks. for 1000 cigarettes with filter length more than 85 mm pieces and 1 cigarette, 2, 3 and 4 grades according to GOST 3935-81 cigarette, filter 1, 2, 3 and 4-th 39 USD. 20 kopecks. over 1000 classes according to Gost 3935-81 pieces of cigarettes without filter cigarettes 11 rub. 20 kopecks. over 1000 pieces of jewelry 5 percent oil and stable gas condensate 73 USD. CPC 92. per 1 ton of cars with a capacity of 0 rub. for 0.75 kW (1 HP)
engine up to 67.5 kW (90 l. c.) cars with a capacity of 11 rub. 20 kopecks. for 0.75 Kw engine over 67.5 kW (90 HP) (1 l)
and up to 112.5 kW (150 l. c.) cars with a capacity of 112 rubles. for 0.75 Kw engine more than 112.5 kW (1 HP)
(150 HP) motorbikes with capacity of the engine more than 112.5 kW (150 HP)
Car gasoline with octane 1 512 USD. for 1 ton up to "80" inclusive car gasoline with other 2 072 rub. per 1 ton of diesel fuel octane numbers 616 руб. per 1 ton of oil for diesel and (or) 1 680 rubles. per 1 ton of carburetor (injector) engines, natural gas implemented by 15 per cent (passed) in the territory of the Russian Federation natural gas implemented by 15 per cent (passed) in the States members of the Commonwealth of independent States natural gas implemented 30 percent. "
(passed) outside the territory of the Russian Federation (except for the States members of the Commonwealth of independent States) 7. (Para 7 lost effect on the grounds of the Federal law dated 21.07.2005 N 107-FZ)
8. paragraphs 1 and 3 of article 195 of the words "paragraph 8 1 article 181 of this code, except for motor gasoline with octane number over" 80 "9 and subparagraphs" should be deleted.
9. Article 198, paragraph 1, after the words "or manufacturing excisable goods from raw materials (materials)" add the words ", or implements the alcohol from the Excise warehouse wholesale organizations";
subparagraphs 3 and 4 of paragraph 6 shall be amended as follows: "3) cargo customs declaration, or a copy of it with marks of the Russian Customs authority who ordered the release of the goods under the customs export regulations, and the Russian Customs authority in the area of which is the border crossing point through which the specified product was exported outside the customs territory of the Russian Federation (hereinafter referred to as the border customs authority).
When exporting petroleum products to export outside the customs territory of the Russian Federation by pipeline appears to be complete goods declaration with marks of the Russian Customs authority, customs clearance the person specified export petroleum products.
When exporting petroleum products to customs export across the border of the Russian Federation with the State party of the Customs Union, which abolished customs controls in third countries is submitted to the cargo customs declaration with marks of the customs authority of the Russian Federation, made the customs registration of the specified export of petroleum products;
4) copy of transport or shipping documents or other documents marks the border of customs authorities of foreign States, supporting export of goods outside the customs territory of the Russian Federation, except for the export of petroleum products under the customs export regulations across the border of the Russian Federation.
When exporting petroleum products to customs export through sea ports to confirm export of goods outside the customs territory of the Russian Federation by the taxpayer to the tax authorities presented copies of the following documents: a copy of the order to the shipment of the exported petroleum products indicating the port of discharge with a mark "loading allowed" from the customs border of the Russian Federation;
copy of Bill of lading for the shipment of the exported oil products, which in the "port of discharge" specified port outside the customs territory of the Russian Federation.
Copies of transport shipping and (or) other documents certifying export of petroleum products outside the customs territory of the Russian Federation may not be submitted in case of exportation of petroleum products under the customs export pipeline transport.
When exporting petroleum products under the customs export regulations in rail tanks for confirmation of export of goods outside the customs territory of the Russian Federation by the taxpayer to the tax authorities presented copies of transport shipping and (or) other documents certifying export of petroleum products outside the customs territory of the Russian Federation, with marks of Russian border customs body. ".
10. Article 200 shall be amended with paragraph 7 to read as follows:

"7. The taxpayer has the right to reduce the total amount of excise duty on excisable goods and (or) podakciznomu minerals defined under articles 188 and 194 of this code, the amount of excise duty, calculated by the taxpayer with the amounts of advances and (or) other payments received in payment of upcoming deliveries of excise goods and (or) excisable minerals.".
11. Article 204: (second paragraph repealed pursuant to the Federal law on 07.07.2003 N 117-FZ) (third Paragraph repealed pursuant to the Federal law dated 26.07.2006 N 134-FZ) in paragraph 3: in the first paragraph, the words "sub-paragraphs 1-4" should be replaced by the words "sub-paragraphs 1-7";
(Paragraph six lost effect on the grounds of the Federal law dated 21.07.2005 N 107-FZ) in the first subparagraph of paragraph 4, after the words "in the implementation of the" word "Supplement (transfer)" after the words "actual implementation" to supplement the word "(transfer)", the words "as well as other excisable goods" should be deleted;
paragraph 5, after the words "realization of", there shall be added the word "(gear)" after the words "except for the realization of" the word "Supplement (transfer)", the second sentence should be deleted.
Article 2. This federal law shall enter into force on the expiry of one month from the day of its official publication, with the exception of paragraph 6 of article 1 of this federal law, which comes into force from January 1, 2002 onwards, but not earlier than on the expiry of one month from the day of official publication of this federal law.
Tax rates on oil and stable gas condensate, set 1, paragraph 6 article of this federal law, shall apply until the date of entry into force of the Federal law "on introducing amendments and addenda to the second part of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation, as well as on repealing individual legislative acts of the Russian Federation".
The President of the Russian Federation v. Putin Kremlin, Moscow August 7, 2001 N 118-FZ