On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation And Some Other Acts Of Legislation Of The Russian Federation On Taxes And Fees, As Well As On Repealing Individual Acts (Provisions.

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации о налогах и сборах, а также о признании утратившими силу отдельных актов (положений...

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                      RUSSIAN FEDERATION federal law on vneseniiizmenenij and additions to part two of the tax kodeksaRossijskoj Federation and some other acts of zakonodatel′stvaRossijskoj Federation on taxes and fees, as well as on the priznaniiutrativšimi effect of individual acts (provisions of acts) zakonodatel′stvaRossijskoj onalogah Federation and fees Adopted July 6, 2001 GosudarstvennojDumoj year Approved July 20, 2001, SovetomFederacii (in red.  Federal law dated December 29, 2001  N 187-FZ collection zakonodatel′stvaRossijskoj Federation, 2001, no. 53, art.
5023; Federal law dated December 31, 2001 N 198-FZ-collection of laws of the Russian Federation, 2002, N 1, art.  4;
Federal law dated May 29, 2002  N 57-FZ-collection of laws of the Russian Federation, 2002, N 22, art. 2026;
Federal law dated July 10, 2002  N 86-FZ-collection of laws of the Russian Federation, 2002, N 28, art. 2790;
Federal law dated July 24, 2002 N 110-FZ-collection of laws of the Russian Federation, 2002, N 30, art. 3027;
Federal law dated December 31, 2002  N 191-FZ-collection of laws of the Russian Federation, 2003, N 1, art.  6;
Federal law dated July 7, 2003  N 117-FZ-collection of laws of the Russian Federation, 2003, no. 28, art. 2886;
Federal law dated November 11, 2003 N 147-FZ-collection of laws of the Russian Federation, 2003, no. 46, item. 4443;
Federal law dated December 8, 2003 N 163-FZ-collection of laws of the Russian Federation, 2003, no. 50, art. 4849;
Federal law dated July 29, 2004 N 95-FZ-collection of laws of the Russian Federation, 2004, N 31, art.  3231;
Federal law dated June 6, 2005  N 58-FZ-collection of laws of the Russian Federation, 2005, N 24, art.  2312;
Federal law dated March 13, 2006 N 39-FZ-collection of laws of the Russian Federation, 2006, N 12, art.  1233;
Federal law dated July 24, 2007 N 216-FZ-collection of laws of the Russian Federation, 2007, N 31, art. 4013;
Federal law dated November 29, 2007 N 280-FZ-collection of laws of the Russian Federation, 2007, no. 49, St. 6041;
Federal law dated July 22, 2008 N 135-FZ-collection of laws of the Russian Federation, 2008, no. 30, art. 3591;
Federal law dated July 22, 2008 N 158-ФЗ-collection of laws of the Russian Federation, 2008, no. 30, art.  3614;
Federal law dated December 30, 2008  N 314-FZ-collection of laws of the Russian Federation, 2009, N 1, art. 22;
Federal law dated July 24, 2009 N 213-FZ-collection of laws of the Russian Federation, 2009, N 30, art. 3739;
Federal law dated July 27, 2010 (N) 229-FZ-collection of laws of the Russian Federation, 2010, N 31, art. 4198;
Federal law dated December 28, 2010  N 395-FZ-collection of laws of the Russian Federation, 2011, N 1, art.  7;
Federal law dated July 18, 2011 N 218-FZ-collection of laws of the Russian Federation, 2011, N 30, art. 4566;
Federal law dated October 2, 2012 N 161-FZ-collection of laws of the Russian Federation, 2012, N 41, art. 5526;
Federal law dated December 28, 2013  N 420-FZ-collection of laws of the Russian Federation, 2013, no. 52, art. 6985;
Federal law dated April 20, 2014  N 81-FZ-collection of laws of the Russian Federation, 2014, N 16, art. 1838;
Federal law dated November 24, 2014 N 366-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6647) 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;  2001, N 1, art. 18;  N 23, art. 2289) the following amendments and supplements: 1. subparagraph 2 of paragraph 1 of article 146, the words "income tax organizations" were replaced by the words "pribyl′organizacij tax".
     2. In article 159, paragraph 1, the words "tax nadohody organizations" were replaced by the words "tax on profit organizations".
     3. In paragraphs 1, 2, 4 and 5 of article 170 slova"naloga on income organizations" were replaced by the words "pribyl′organizacij tax".
     4. In article 171, paragraph 7, the words "tax nadohody organizations" were replaced by the words "tax on profit organizations".
     5. In article 199, paragraph 1, the words "tax nadohody organizations" were replaced by the words "tax on profit organizations".
     6. paragraphs 2 and 3 of article 201 of the words "income tax organizations" were replaced by the words "tax on profit organizations".
(Item 6 lost effect (paragraph 2 of article 201) on the basis of the Federal law dated July 18, 2011 N 218-FZ-collection of laws of the Russian Federation, 2011, N 30, art. 4566)
     7. in paragraph 5 of article 203 words "nadohody tax organizations" were replaced by the words "tax on profit organizations".
     8. In article 208: sub-paragraph 1 of paragraph 1izložit′ to read as follows: "1) dividends and interest received from Russian organizations, as well as interest earned from a Russian individual entrepreneurs and (or) foreign organization in connection with the activities of its Permanent Mission of the Russian Federation";
     subparagraph 1 of paragraph 3izložit′ to read as follows: "1) dividends and interest received from foreign organizations, except per cent podpunktom1 paragraph 1 of this article;".
     9. Article 214 izložit′v to read as follows: "article 214. peculiarities of payment of personal income tax for income from equity participation in the Organization of the amount of tax on the income of natural persons (hereinafter in this chapter-tax) income from equity participation in the organization received in the form of dividends is determined by taking into account the following provisions: 1) the amount of tax in respect of dividends received from sources outside of the Russian Federation the taxpayer is determined independently for each amount received dividends at the rate under paragraph 4 of article 224 of the criminal code.
     When ètomnalogoplatel′ŝiki, receiving dividends from sources outside the Russianfederation, may reduce summunaloga, calculated in accordance with this chapter, the amount of tax calculated and paid at the location of a source of income only if the income is in a foreign country with whom the contract (Agreement) obizbežanii double taxation.
     If the amount of tax paid on mestunahoždeniâ source of income exceeds the amount of tax calculated in accordance with this chapter, the difference nepodležit return from the budget;
     2) if the source of income of the taxpayer, in the form of dividends received is a Russian organization, the Organization priznaetsânalogovym agent and determines the amount of tax paid by the taxpayer for each payment of the income at the rate specified under paragraph 4 of article 224 of this code, in the order in which 275 predusmotrennomstat′ej of this code. ".
     10. In paragraphs 9 and 10 of article 217, the words "income tax organizations" were replaced by the words "pribyl′organizacij tax".
     11. in paragraph 1, the words "stat′i221 income tax organizations" were replaced by the words "tax on profit organizations", the words "income tax organizations" were replaced by the words "tax on profit organizations".
     12. Article 224, paragraph 3 express runs as follows: "3. Nalogovaâstavka is established at a rate of 30 per cent on all income derived by non-tax residents of the Russian Federation.";
     (The paragraph directly repealed the Federal law dated November 24, 2014 N 366-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6647)
     (The paragraph directly repealed the Federal law dated November 24, 2014  N 366-FZ-collection of laws of the Russian Federation, 2014, N 48, art. 6647) 13. (Utratilsilu, paragraph 13 on the basis of the Federal law dated July 24, 2009  N 213-FZ-collection of laws of the Russian Federation, 2009, N 30, art. 3739) 14. Complement chapter 25sleduûŝego content: Glava25 ". TAX on PROFIT ORGANIZATIONS Article 246. taxpayers Nalogoplatel′ŝikaminaloga-for-profit organizations (hereinafter in this chapter-taxpayers) are recognized: Russian organizations;
     inostrannyeorganizacii, carrying out their activity in the Russian Federation through the permanent representation and (or) receiving income from sources in the Russian Federation.
 
     Article 247. Ob″ektnalogoobloženiâ Ob″ektomnalogoobloženiâ on income tax organizations (hereinafter in this chapter-tax) recognized the gain received by the taxpayer.
     Profit of celâhnastoâŝej chapter recognizes: 1) for rossijskihorganizacij-income, reduced by the amount of the expenditures identified in accordance with this chapter;
     2) for inostrannyhorganizacij deâtel′nost′v Russian Federation carrying out through permanent missions-obtained through those permanent missions of income, reduced by the amount produced by these permanent missions costs determined in accordance with this chapter;
     3) for other inostrannyhorganizacij-income derived from sources in the Russian Federation.    The income of these taxpayers are determined in accordance with article 309

of this code.
 
     Article 248. Porâdokopredeleniâ income.
                 Klassifikaciâdohodov 1. Income in celâhnastoâŝej chapters include: 1) income from distribution partners (works, service), property rights (hereinafter referred to as revenues from sales);
     2) vnerealizacionnyedohody.
     When opredeleniidohodov of these taxes are excluded, in accordance with the present code by the taxpayer to the purchaser (purchaser) of goods (works, service, property rights).
     Dohodyopredelâûtsâ on the basis of primary documents and tax accounting.
     Otrealizacii income shall be determined in accordance with article 249 of this code, taking into account the provisions of this chapter.
     Vnerealizacionnyedohody determined in accordance with article 250 of the present Code, subject to the provisions of this chapter.
     2. for the purposes of nastoâŝejglavy property (works, services) or proprietary rights shall be deemed received gratis, if getting this property (works, services) or property rights are not linked to the recipient's obligation to transfer property (property rights) to the sending entity (run to the transferor of the work, to sending individual services).
     3. income denominated in foreign currencies are recorded in conjunction with income, expressed in LCY.  When ètomdohody denominated in foreign currencies are converted into rubles at the official rate of the Central Bank of the Russian Federation, at the date of acceptance of these revenues.
 
     Article 249. Income otrealizacii 1. Otrealizacii income for the purposes of this chapter are recognized as proceeds from realization of goods (works, services) both own manufacture, iranee acquired, revenue from the sale of property (including securities) and property rights.
     Proceeds from sales of securities is determined by the provisions of this chapter.
     2. Sales revenue is determined on the basis of all revenues associated with the calculations for the sold goods (works, services), other imuŝestvolibo property rights and expressed in cash and/or in kind, subject to the provisions of article 273 article 271 of the criminal code.
     3. Osobennostiopredeleniâ revenues for certain categories of taxpayers or revenues received in connection with special circumstances are established by the provisions of this chapter.
 
     Article 250. Extraordinary income for the purposes of this glavyvnerealizacionnymi revenue recognized income not referred to in article 249 of the criminal code.
     Vnerealizacionnymidohodami the taxpayer recognizes, inter alia, income: 1) from the fractional participate in other organizations;
     2) from operations of purchase and sale of foreign currency (features banks income definitions from these operations ustanavlivaûtsâstat′ej 290 of this code).
     Revenue from the sale (purchase) of foreign currency occurs when selling (buying rate) above (below) the official exchange rate of foreign currency to ruble Russian Federation established by the Central Bank of the Russian Federation on the date of the transaction;
     3) in fines, penalties and (or) other sanctions for violation of treaty obligations, as well as the amounts of damages or prejudice;
     4) from renting property rent (sublet);
     5) from providing use rights to results of intellectual activity and means of individualization equated with them (in particular, from providing use rights arising izpatentov on inventions, industrial designs and other forms of intellectual property);
     6) in videprocentov received dogovoramzajma, loan, bank account, bank deposit, as well as securities and other debt obligations (especially the definition of income in the form of interest banks are established by article 290 of the present Code);
     7) amounts recovered in the form of reserves, the costs of which were adopted in the composition of expenditures in the order of conditions INA kotoryeustanovleny articles 266, 267, 292, 294 and 300 of the present code;
     8) as bezvozmezdnopolučennogo property (works, services) or property rights, except for the cases referred to in Article 251 of the criminal code.
     When receiving the donated property (works, services) earnings estimates are based on market prices, determined by taking into account the provisions of article 40 of this code, but not less than the residual value-on amortiziruemomu property and the cost of production (purchase) for goods (works, services).
Pricing information must be confirmed by the recipient taxpayer property (works, services) or documented by independent evaluations;
     9) in the form of income to be allocated in favour of the taxpayer with his participation in a simple partnership, recognized in the manner prescribed by article 278 of this code, as well as in the form of overrunning the return of property on the value of the property transferred by the taxpayer as an input to a simple partnership at the exit of the taxpayer (successor) of this simple camaraderie;
     10) as income of previous years, identified in the reporting (tax) period;
     11) as a positive exchange rate differences from revaluation of assets received and requirements (obligations), stoimost′kotoryh is expressed in foreign currency, including foreign currency accounts in banks, undertaken in connection with the change of the official exchange rate of foreign currency to ruble Russian Federation established by the Central Bank of the Russian Federation;
     12) in videpoložitel′noj the difference obtained from revaluation of assets (except for depreciable property, the domestic securities) made in order to bring value to the current market price in accordance with the zakonodatel′stvomRossijskoj Federation (except as provided in subparagraph 1 of Article 251, paragraph 17 of the present Code);
     13) as stoimostipolučennyh materials or other property if the dismantling or demolition in the liquidation of fixed assets izèkspluatacii output (except as provided in subparagraph 1 of Article 251, paragraph 19 of the present Code);
     14) in videispol′zovannyh not for the intended purpose of property (including money), works, services obtained through charitable activities (including in the form of charity donations), target revenues, earmarked funding, with the exception of budgetary funds.   With regard to the budget, not used for the intended purpose, the rules of budgetary legislation of the Russian Federation.
     Taxpayers who receive property (including money), works, and services as part of charity work, trust income or financing, after tax periodapredstavlâût to the tax authorities on the accounting report on the proper use of the funds received according to the form approved by the Ministry of the Russian Federation under taxes and tax collections, analogoplatel′ŝiki, bûdžetnyesredstva, receiving the form approved by the Ministry of Finance of the Russian Federation.
     Specified income for purposes of taxation are to be included in the composition of sales revenue at a time when income polučatel′takih actually used them not for the intended purpose (violated the terms of their receipt);
     15) in videpolučennyh trust funds intended for formation of reserves, develop and ensure the functioning and safety of nuclear power plants, not used for the intended purpose;
     16) as the amounts for which the reporting (tax) period of decline the authorized (share) capital (Fund), if takoeumen′šenie done with the simultaneous refusal to refund the relevant part of the contributions (contributions) shareholders (participants) of the Organization (except as provided in subparagraph 1 of Article 251, paragraph 18 of the present Code);
     17) in the form of a refund from the nonprofit organization previously paid contributions (contributions) if such contributions (contributions) were previously incorporated in the composition of expenditures priformirovanii tax base;
     18) as amounts payable (liabilities to creditors), decommissioned in connection with the expiration of the limitation period or on other grounds, except as provided in subparagraph 1 of Article 251, paragraph 22 of the present code;
     19) in the form of proceeds from transactions with financial instruments futures taking into account the provisions of articles 301-305 of this code;
     20) as the cost of excess inventories identified through material′nyhcennostej inventory.
 
     Article 251. Income when determining noise nalogovojbazy 1. In determining the tax base does not take into account the following revenues: 1) property and (or) property rights, work and (or) services received fromother persons preliminary payment for goods (works, services) by taxpayers in determining income and expenses on an accrual basis;
     2) property and (or) property rights obtained in the form of a bond or deposit as security for liabilities;
     3) property and (or) property rights obtained in the form of contributions (contributions) statutory (total) capital (Fund) organizations (including share premium in the form of excess of offering price of shares above their nominal value);
     4) property and (or) property rights obtained within initial payment a participant in a business partnership or a partnership (its successor or heir) privyhode

(disposition) of business company or partnership or in the distribution of imuŝestvalikvidiruemogo economic company or partnership between the parties;
     5) property and (or) property rights obtained within initial contribution a party to the Treaty a simple partnership (the contract about joint activity) or his successor if its share of property in common ownership parties ilirazdela such property;
     6) funds received in the form of grant aid (assistance) in the manner prescribed by the Federal law on the grant assistance (assistance) of the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of the payment entitlements in the State budget funds in connection with the implementation of the grant aid (assistance) of the Russian Federation ";
     7) osnovnyesredstva and intangible assets acquired free of charge in accordance with the international treaties of the Russian Federation nuclear power plants to increase their safety, used for manufacturing purposes;
     8) property received by budgetary institutions on decision of executive authorities at all levels;
     9) funds received to the agent, the agent or any other agent of the Treaty Commission, agency contract and (or) another similar contract in favor of the committent, principal and (or) another of the principal, including the amount of positive exchange differences on settlements in foreign currency contracts spostavŝikami inventory items, services, prisoners commitent, principal and (or) a settlor, except for the amounts of remuneration and the amounts to be paid to the agent agent or any other agent in the reimbursement of such costs;
     10) funds received under the credit agreements and loan (similar to the shape of the sredstvanezavisimo registration loans, including debt securities), as well as amounts received in repayment of these borrowings;
     11) property received by the Russian organization: from the organization if authorized (total) capital (Fund) the receiving party to not less than 50 per cent of the contribution of the transferring organization;
     from the organization if authorized (total) capital (Fund) the transferring Party to not less than 50 per cent izvklada the recipient organization;
     from an individual, if authorized (total) capital (Fund) the receiving party to not less than 50 per cent consists of contributions of this individual.
     While polučennoeimuŝestvo does not recognize income for taxation purposes if, and only if, within a period of one year from the date of its receipt of the assets (excluding cash) is not transferred to the third party;
     12) funds received in accordance with the trebovaniâmistatej 78 and 79 of the present budget Kodeksaiz (extrabudgetary funds) in the form of interest for the late return of overpaid amounts and (or) overcharged fees and taxes;
     13) amounts in the form of guarantee fees in special funds established in accordance with the legislation of the Russian Federation to reduce the risks of default posdelkam, osuŝestvleniikliringovoj activities or activities on organization of trade in the securities market;
     14) excess over the nominal value of the actual purchase price of the Organization of own shares (shares) in the case of a sale by the taxpayer of shares previously redeemed by its owners;
     15) property received by organizations under the Trust funding.  When ètomorganizacii, who received funds earmarked funding, obâzanyvesti separate accounting of income and expenses received (produced) in the framework of celevogofinansirovaniâ.  In the absence of such accounting from the Organization to receive funding sredstvacelevogo indicated sredstvarassmatrivaûtsâ as the assessable from the date of their receipt.
     By means of targeted funding concerns property obtained by the taxpayer and used them on purpose, a specific organization (natural person)-istočnikomcelevogo of funding: in the form of budgets of all levels, State non-budgetary funds allocated to budgetary institutions on estimates of income and expenditure of the budget of the institution;
     in the form polučennyhgrantov;
     in the form of investments in provedeniiinvesticionnyh competitions (tenders) in the manner prescribed by the legislation of the Russian Federation;
     in the form of investments received from foreign investors for financing of capital investments of industrial purpose as long as you are using them for one calendar year from the date of receipt;
     in the form of equity, accumulated in the accounts of the organisation-Builder;
     in the form of a mutual insurance society received from member organizations of the mutual insurance society;
     in the form of funds, received from Russian Fund of fundamental research, Russian humanitarian scientific foundation, Foundation for assistance to small innovative enterprises in the scientific and technical sphere, the Federal Fund of industrial innovation;
     in the form of funds derived from nuclear power plants operating organizations, intended to ensure the safety of atomnyhstancij at all stages of the life cycle and development in accordance with the laws of the Russian Federaciiob the use of atomic energy. These revenues should be included in the composition of sales proceeds in the case where the recipient actually used such funds not for celevomunaznačeniû or not used for its intended purpose within one year after the end of the tax period in which they were received;
     16) stoimost′dopolnitel′no received by the shareholder of the shares distributed mežduakcionerami to the decision of the general meeting in proportion to the number of shares belonging to them or the difference between the nominal value of new shares received in lieu of the original, and the original face value of the shares of a shareholder with raspredeleniimeždu shareholders of shares in the increase of the Charter capital of a joint-stock company (without changing the shares of a shareholder in the joint-stock company);
     17) positive difference, formed as a result of reappraisal of precious stones when a change in the established price lists the estimated prices of precious stones;
     18) amounts votčetnom (tax) period of decline the authorized (share) capital of the Organization, in accordance with the legislation of the Russian Federation;
     19) stoimost′materialov and other assets obtained by dismantling, demolition, with the Elimination of the exploitation of the output objects destroyed in accordance with article 5 of the Convention on the prohibition of the development, production, Stockpiling and use of chemical weapons and on their destruction, and part 5 of the Verification Annex to the Convention on the prohibition of the development, production, Stockpiling and use of chemical weapons and on their destruction;
     20) value of agricultural commodity producer of drainage and other facilities built for agricultural purposes due to budgetary funds;
     21) property and (or) property rights obtained public reserve special (radioactive) raw materials and fissile materials from Russian Federaciiot operations with the assets of public stocks of special (radioactive) raw materials and fissile materials aimed at restoration and upkeep these stocks;
     22) the amount payable to the taxpayer before the budgets of different levels, decommissioned and (or) reduced otherwise in accordance with the legislation of the Russian Federation (or) by the decision of the Government of the Russian Federation;
     23) bezvozmezdnopolučennoe State and municipal educational institutions, as well as non-State educational institutions, having the license for conducting educational activities, equipment used exclusively for educational purposes;
     24) osnovnyesredstva obtained within the structure of the Russian defence sports-technical organization (hereinafter in this chapter-ROSTO) (when transferring them between two or more organizations within CLICKED structure) used in the preparation of citizens for military specialties, military-patriotic education of youth, development of aviation, technical and applied kinds of sport in accordance with the legislation of the Russian Federation;
     25) received a positive difference on revaluation of securities at market value;
     26) amounts recovered reserves for impairment of securities (with the exception of taxpayers specified in article 300 of the present Code).
     2. When opredeleniinalogovoj also does not take into account the target income (for income isklûčeniemcelevyh excisable goods excisable and minerals). To them from otnosâtsâcelevye bûdžetabûdžetopolučatelâm and trust income for the upkeep and maintenance of non-profit organizations in their statutory activities received donated from other organizations and (or) physical persons used the specified recipients on the destination.
     To the celevympostupleniâm on the content of non-profit organizations and their maintenance activities include: 1) carried out in accordance with the legislation on

non-profit organizations, entry fees, dues, and fees earmarked contributions in public-legal professional associations, built on the principle of compulsory membership, mutual funds as well as donations, recognized as such in accordance with the Civil Code of the Russian Federation;
     2) property passing to non-profit organizations according to the Testament inheritance;
     3) the amount of funding from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets, budgets of State non-budgetary funds allocated for the implementation of the statutory activities of non-profit organizations;
     4) funds received under the charitable activities;
     5) total vkladučreditelej of non-State pension funds;
     6) pensionnyevznosy in non-governmental pension funds if they fully directed towards formation of pension reserves of non-government pension fund;
     7) used by purpose the proceeds from property owners created their institutions;
     8) deductions of lawyers on the content of the Bar Association (agencies);
     9), which trade union organizations, in accordance with collective agreements (agreements) on the holding of trade union organizations and socio-cultural activities of their statutory activities;
     10) used by purpose funds received structural organizations SPAWNED from the Ministry of oboronyRossijskoj Federation and (or) other relevant executive power body of the Treaty, as well as targeted payments from organizations within CLICKED into the structure, used in accordance with the founding documents for the preparation in accordance with the legislation of the Russian Federation citizens on military specialties, military-patriotic education of youth, development of aviation, technical and applied kinds of sports.
     Položeniânastoâŝego paragraph shall apply under the condition that the accounting income and expenses specified target income, as well as the amounts of income and expenses from the other activities of the Organization are made separately.
 
     Article 252. Expenses expenses. grouping 1. For the purposes of this chapter the taxpayer reduces revenues for the amount of expenditure (excluding expenditure referred to in article 270 of the present Code).
     Rashodamipriznaûtsâ reasonable and documented costs (and in the cases provided for in article 265 of this code, losses), implemented (incurred) by the taxpayer.
     Under reasonable cost refers to the cost of economically viable, which is expressed in monetary terms.
     Under documented expenditure refers to costs, podtverždennyedokumentami decorated in accordance with the legislation of the Russian Federation.  Costs recognized any costs provided that they are incurred for activities aimed at generating income.
     2. Costs depending on their nature, as well as the modalities of implementation and activities organizaciipodrazdelâûtsâ costs associated with production and sales, and extraordinary charges.
     Vnerealizacionnyerashody determined in accordance with article 265 of this code.
     3. features determine the cost recognized for tax purposes dlâotdel′nyh categories of taxpayers or costs incurred in connection with special circumstances are established by the provisions of this chapter.
     4. If some costs with equal bases can be assigned to multiple groups at the same time costs the taxpayer vpravesamostoâtel′no identify kakojimenno group it classifies such costs.
 
     Article 253. Costs associated with the production and implementation 1. Costs associated with production and sales, include: 1) costs related to the manufacture (production), storage and delivery of goods, works, services, acquisition and (or) realization of goods (works, service, property rights);
     2) costs nasoderžanie exploitation and repair of itehničeskoe maintenance of fixed assets and other assets, as well as to maintain them in good (actual);
     3) osvoenieprirodnyh resources;
     4) nanaučnye research and experimental development;
     5) costs naobâzatel′noe and voluntary insurance;
     6) other costs associated with the production and (or) implementation.
     2. Costs associated with the production and (or) implementation, are subdivided as follows: 1) material′nyerashody;
     2) oplatutruda;
     3) načislennojamortizacii;
     4) other costs.
     3. features of costing banks, insurance companies, private pension funds, professional securities market participants, organizations of consumer cooperatives and foreign organizations shall be established taking into account the provisions of articles 290-309 of the present code.
 
     Article 254. Material expenses 1. The material′nymrashodam, in particular, include the following costs: 1) for the purchase of raw materials and (or) materials used in the production of goods (execution of works, rendering services) and (or) forming their framework or are an essential component in the production of goods (execution of works, rendering services);
     2) on priobreteniematerialov used: during the production (manufacture) of goods (execution of works, rendering services) to provide the technological process;
     for packaging and other training produced and/or traded goods (including pre-sales training);
     on the other proizvodstvennyei household needs (testing, monitoring, maintenance, operation of fixed assets and other similar purposes);
     3) spare parts and consumables used for repairing equipment, tools, appliances, equipment, instruments, laboratory equipment, uniforms and other equipment;
     4) for the purchase of components and (or) intermediates, undergoing installation and (or) additional processing within the Organization;
     5) for the purchase of fuel, water and energy of all kinds, spent natehnologičeskie objectives, development (including the Organization for production needs) of all types of energy, heating of buildings, as well as the costs of transformation and power transmission;
     6) for the purchase of works and services proizvodstvennogoharaktera, operated by third-party organizations or individual entrepreneurs, as well as the execution of these works (services) structural subdivisions of the organization.
     To works (services) productive include performing certain operations on the production (manufacture) of products, works and services, processing of raw materials (materials), monitoring ustanovlennyhtehnologičeskih processes, maintenance of fixed assets and other similar works.
     To works (services) are also productive trasnsportation outside organizations (including individual entrepreneurs) and (or) structural subdivisions of the Organization on the carriage of goods within the Organization, in particular the movement of raw materials (materials), tools, parts, billets, other vidovgruzov with base (Central) warehouse in shops (branches) and delivery of finished products in accordance with the terms of agreements (contracts);
     7) associated with the maintenance and operation of environmental protection funds (including costs associated with the maintenance and operation of sewage treatment plants, ash collectors, filters and other environmental protection facilities, the cost of burying ecologically hazardous waste, the cost of acquiring the services of third-party organizations for the reception, storage and destruction of environmentally hazardous waste, wastewater, payments for maximum allowable emissions (discharges) of pollutants into the natural Wednesday and other similar expenses).
     2. The value of the inventory included in material costs is determined on the basis of the purchase price (excluding taxes, included in the composition of expenditure in accordance with the present Code), including commissions paid by mediation organizations, customs import duties and taxes, transportation costs, storage and other costs related to the acquisition of inventory items.
     3. If the stoimost′vozvratnoj packaging adopted by inventory provider values is included in the price of ètihcennostej, from the total cost of their purchase cost excluded returnable packaging costs its possible use of ilirealizacii.
The cost of non-returnable containers and packaging, taken from inventory provider values is included in cost of acquisition naih.
     Classification of packaging to returnable or non-returnable is governed by the terms of the agreement (contract) on priobretenietovarno-wealth.
     4. the amount of material costs reduced by the rate of return of waste.  For the purposes of this chapter, refers to raw material residue waste return (materials), semi-finished products, coolants and other kinds of material resources, resulting in the production of goods (execution of works, okazaniâuslug), partially eroded consumer quality inputs (chemical or physical properties) and in force since ètogoispol′zuemye

increased costs (reduced yield) or not used for its intended purpose.
     Do not apply kvozvratnym waste inventory balances, which, in accordance with the technological process is transferred to other units as polnocennogosyr′â (materials) for the production of other types of goods (works, services), as well as poputnaya (conjugate) products obtained as a result of the implementation of the process.
     Return othodyocenivaûtsâ in the following order: 1) on low ceneishodnogo material resource (at the price of potential use) if the waste can be used for the primary or secondary production, but with elevated costs (reduced release of finished product);
     2) at the strike price if the wastes are implemented on the side.
     5. Material expenses for tax purposes are equal: 1) reclamation costs and inyeprirodoohrannye activities, unless otherwise stipulated by article 261 of the present code;
     2) losses from shortages and (or) spoilage during storage and transportation inventory within the norms of attrition, approved in the manner prescribed by the Government of the Russian Federation;
     3) technological losses in production and (or) transport;
     4) expenditure on mining preparation works during extraction of minerals for operational vskryšnym work in quarries and rifled in underground development work within the mining lease mining enterprises.
     6. When opredeleniirazmera material costs in cancelling the raw materials used in the production (manufacture) of goods (execution of works, rendering services), in accordance with the accounting policy adopted by the Organization for the purposes of taxation is applied one of the following methods to estimate specified raw materials: a method of evaluation of posebestoimosti units;
     evaluation method for srednejsebestoimosti;
     method of evaluation of posebestoimosti the first time acquisitions (FIFO);
     method of assessing the cost of the latest acquisitions (LIFO). Article 1 (repealed in part statement of paragraph 8 of the fifth paragraph (para. 8) 254 articles on the basis of the Federal law of April 20, 2014  N 81-FZ-collection of laws of the Russian Federation, 2014, N 16, art.
1838) Article 255. Naoplatu costs of labour in the expenses of a taxpayer to pay includes any charging workers in cash and/or in kind, incentive accruals and allowances, compensation accruals related to operating mode or working conditions, bonuses and lump-sum incentive accruals, as well as costs associated with the maintenance of these workers, provided by trudovymidogovorami (contracts) and (or) collective agreements.
     The cost of oplatutruda for the purposes of this chapter include: 1) amount credited to tariff rates, base salary, piece-rates or as a percentage of the proceeds in accordance with your organization's forms and systems of remuneration;
     2) načisleniâstimuliruûŝego nature, čislepremii for production results, Supplement to the tariff rates and salaries for professional skills, high achievements in labour and other similar indicators;
     3) the accrual incentive and (or) the compensatory nature of the work regime and usloviâmitruda, including the supplement to the tariff rates and salaries for night work, work in multiple-shift mode for the combination of occupations, expansion of service areas, for work in difficult, dangerous, especially harmful working conditions, zasverhuročnuû work and on weekends and holidays, produced in accordance with the legislation of the Russian Federation;
     4) cost provided free to employees in accordance with zakonodatel′stvomRossijskoj of the Federation of public services, food and products provided by rabotnikamorganizacii in accordance with the legislation of the Russian Federation order free housing (the amount of money kompensaciiza failure to provide free housing, utilities and other such services);
     5) cost issued to employees free of charge in accordance with the legislation of the Russian Federation subjects (vklûčaâformennuû clothes, uniforms), remaining in his personal postoânnompol′zovanii (sum of benefits in connection with their sale to low prices);
     6) amount calculated average wage workers saved on time discharge of State and (or) public duties and in other cases stipulated by the legislation of the Russian Federation on labour;
     7) labor costs, holiday sohranâemuûrabotnikam, predusmotrennogozakonodatel′stvom of the Russian Federation, the travel costs of employees and persons in these workers, dependents to leave place on the territory of the Russian Federation (including baggage charges for employees of organizations located in the far North and similar areas) order, stipulated by the legislation of the Russian Federation, a minor supplement for reduced working time , costs for work breaks for breastfeeding mothers, as well as the cost of time associated with the passage of medicinskihosmotrov or performance of public duties by employees;
     8) monetary compensation for unused holidays upon termination of the employee;
     9) charging workers dismissed in connection with the reorganization or the liquidation of the Organization, sokraŝeniemčislennosti or State workers organization;
     10) seniority edinovremennyevoznagraždeniâ (allowance for work experience) in accordance with the legislation of the Russian Federation;
     11) allowances arising from the regional regulation of remuneration, including charges under the district coefficients and coefficients for the work vtâželyh prirodno-climatic conditions, produced in accordance with the legislation of the Russian Federation;
     12) allowances provided for by the legislation of the Russian Federation for continuous service in regions of the far North and similar areas, in areas of the European North and other regions with severe climatic conditions;
     13 naoplatu labour costs) that is maintained in accordance with the legislation of the Russian Federation on the vremâučebnyh leave granted to employees of the Organization;
     14) labor costs for the period of forced progulaili runtime nižeoplačivaemoj work in the cases stipulated by the legislation of the Russian Federation;
     (Item 14 repealed under paragraph 15 of article 255 on the basis of the Federal law dated July 24, 2009  N 213-FZ collection zakonodatel′stvaRossijskoj Federation, 2009, N 30, art.
3739) 16) the amount of employers ' payments (installments) on compulsory insurance contracts, as well as employers ' payments (installments) on insurance contracts (agreements of non-government pension provision) concluded in favor of workers with insurance institutions (non-State pension funds), having a license issued in accordance with the legislation of the Russian Federation, on the conduct of activities in the Russian Federation.
     In cases of voluntary insurance (non-State pension provision) these amounts relate to costs to pay on contracts: dolgosročnogostrahovaniâ life if such agreements are concluded for a period of not less than five years, and during those five years do not include insurance payments, including rent and (or) annuities (excluding insurance benefit provided for in the event of death of the insured person), in favour of the insured person;
     pension strahovaniâi (or) non-government pension provision.  When this pension insurance contracts and (or) non-government pension provision must provide for the payment of pensions (for life) only when the insured person reaches the pension grounds stipulated by legislation of the Russian Federation, giving the right to the State pension;
     dobrovol′nogoličnogo insurance for workers, concluded for a period of not less than one year, providing for the payment of medical expenses insurers insured workers;
     ličnogostrahovaniâ voluntarily entered into solely in the case of death of the insured or the insured's loss of earning capacity in connection with the performance of their duties.
     The aggregate amount of payments (installments) employers paid under contracts of long-term life insurance employees pension insurance and (or) non-government pension provision employees counted for tax purposes in the amount not exceeding 12 per cent of labour costs.
     In the event of a change in material terms of the contract and (or) the reduction of the period of validity of the contract of long-term strahovaniâžizni, pension insurance contract and (or) the Treaty of non-government pension provision or their termination of employer contributions to such instruments, previously included in the cost are recognized as taxable since changes material terms of these treaties and (or) the shortening of these treaties or their termination (unless early termination in connection with

force majeure, i.e. extraordinary and nepredotvratimymi circumstances).
     Contributions to voluntary personal insurance contracts providing for payment of medical expenses insurers insured workers are included in expenses in an amount not exceeding 3 per cent of labour costs.
     The contributions of voluntary personal insurance treaty entered into solely in the case of death of the insured employee or loss of insured employee disability in connection with the performance of their duties, are included in expenses in an amount not exceeding desâtitysâč rubles per year per insured worker;
     17) amounts assessed in the amount of the tariff rate ilioklada (work shifts), provided for in collective agreements, for the days spent in the path of the location of the Organization (item collection) to the place of work and vice versa, provided grafikomraboty on duty, as well as for days of delay employees in ways on meteorological conditions;
     18) the amount credited for work done to persons attracted to work in the Organization, in accordance with the special labour contracts with governmental organizations, kakvydannye directly to those individuals and listed State organizations;
     19) charging the main place of work for workers, managers or professionals organizations during their obučeniâs full-time work in the system of refresher or retraining in cases stipulated by the legislation of the Russian Federation;
     20) labour costs for donor screening, blood donation days iotdyha provided after each day of blood donation;
     21) cost of oplatutruda workers, non-State organizations for performance of works on contracts of a civil nature (including contracts), except for wage agreements civil legislation, concluded with individual entrepreneurs;
     22) provided for by the legislation of the Russian Federation of charging soldiers performing military service for State unitary enterprises and construction organizations of federal bodies of executive power, in which the legislation of the Russian Federation provides for military service and persons enlisted and officers of the internal affairs authorities, predusmotrennyefederal′nymi laws, laws on the status of members of the armed forces and the institutions and bodies responsible for enforcing criminal penalties in the form of deprivation of liberty;
     23) surcharge for persons with disabilities, provided for by the legislation of the Russian Federation;
     24) other vidyrashodov made in favor of the employee, contractual and (or) collective agreement.
 
     Article 256. Amortiziruemoe property 1. Depreciable property for the purposes of this chapter are recognized as property, results of intellectual activity and other intellectual property rights which are owned by the taxpayer and used them to generate income and which cost repaid putemnačisleniâ depreciation.
     Amortiziruemoeimuŝestvo derived from unitary enterprise of the owner of a unitary enterprise in economic management or operative management, is subject to depreciation of the unitary enterprise in the manner prescribed by this chapter.
     2. the amortiziruemomu property does not include the land and other environmental management (water, subsoil and natural resources), as well as inventories, goods, securities, futures financial insruments (including forwards, futures, options).
     The sostavamortiziruemogo property for the purposes of this chapter does not cover: 1) property bûdžetnyhorganizacij;
     2) property of non-profit organizations, except for property acquired in connection with the implementation of business and used for these activities;
     3) property acquired through budgetary allocations and other similar means (in terms of value, the value of these funds);
     4) external objects of improvement (objects, objects of forestry road management, specialized structures to navigation) and other similar objects;
     (The paragraph two hundred devâtyjutratil force on the basis of the Federal law dated July 22, 2008  N 135-FZ-collection of laws of the Russian Federation, 2008, no. 30, art. 3591) 6) acquired editions (books, brochures and other similar objects), artworks;
     7) property initial value of which sostavlâetdo ten thousand rubles inclusive.  The value of such property is included in material costs in full as its commissioning;
     8) property acquired (created) by the funds received in accordance with paragraphs 15 and 20 of Article 251, paragraph 1 of the present Code, as well as the items listed in subparagraph 7 of paragraph 1 of Article 251 of the criminal code.
     From the depreciable property for the purposes of this chapter excludes fixed assets: transferred (received) under contracts free of charge;
     translated by rešeniûrukovodstva Organization for preservation for a period exceeding three months;
     on the decision of the leadership of the Organization for the reconstruction and modernization of longer than 12 months.
     When you reopen the object of fixed assets depreciation on it is calculated in a manner which was in force until the moment of its conservation.
 
     Article 257. Porâdokopredeleniâ original stoimostiamortiziruemogo property 1. Under osnovnymisredstvami for the purposes of this chapter refers to the part of the property with the use of srokompoleznogo in excess of 12 months, to be used as tools for the production and distribution of goods (execution of works, rendering services) or for the management of the organization.
     Pervonačal′naâstoimost′ depreciable fixed asset is determined as the sum of the costs of acquisition, construction, manufacturing and dosostoâniâ, in which it is suitable for use, except taxes that are considered of expenditures in accordance with this code.
     Pervonačal′nojstoimost′û property which is the subject of a lease, the lessor's cost is recognized for its purchase, except taxes, učityvaemyhv composition of expenditures in accordance with this code.
     When ispol′zovaniinalogoplatel′ŝikom items of your own proizvodstvapervonačal′naâ the cost is determined by the actual expenditure on the production of such objects uveličennymna the sum of excise tax for fixed assets that are excisable goods.
     2. The original cost of the depreciable assets changes in cases of completion, retrofit, reconstruction, technical re-equipment, modernization, partial liquidation of the relevant objects or other similar grounds.
     On completion of the works, dooborudovaniû, modernization works are caused by technological change or Office use equipment, buildings, structures or other object capital fixed assets, increased loads and (or) other new qualities.
     For the purposes of this chapter refers to the reconstruction of the existing reorganization items associated with improving production and increasing its technical and economic indices and on reconstruction project of fixed assets in order to increase production capacity, improve the quality and product mix changes.
     Tehničeskomuperevooruženiû refers to a set of measures to improve the technical and economic indices of depreciable assets or parts thereof on the basis of the introduction of advanced equipment and technology, mechanization and avtomatizaciiproizvodstva, modernization and replacement of obsolete and worn-out equipment and/or software to new, more productive.
     3. in order to nastoâŝejglavy intangible assets acquired are recognised and (or) created by the taxpayer of the results of intellectual activity and other objects of intellectual property rights (exclusive rights), used in the production of goods (execution of works, rendering services) ilidlâ managerial needs of the Organization for a long time (longer than 12 months).
     For the recognition of an intangible asset, you must have the ability to bring economic benefits to the taxpayer (income), as well as the availability of valid documents proving the existence of an intangible asset and (or) the exclusive right of the taxpayer to the results of intellectual activity (including patents, certificates, other titles, the assignment contract (purchase) of a patent, a trademark).
     To nematerial′nymaktivam include: 1) the exclusive right of the patentee to the invention, industrial design, industrial model;
     2) the exclusive right of the author or other copyright owner to use a computer program, a database;
     3) the exclusive right of the author or other pravoobladatelâna use of topographies;
     4) an exclusive right to a trademark, service mark,

appellation of origin of products and brand name;
     5) the exclusive right of the patentee to breeding achievements;
     6) own "know-how", secret formula or process, information concerning industrial, commercial or scientific experience.
     Pervonačal′naâstoimost′ capital of intangible assets shall be determined as the sum of the cost of their acquisition (creation) and bring them to where they are suitable for use, except taxes that are considered of expenditures in accordance with this code.
     Stoimost′nematerial′nyh assets created by the Organization opredelâetsâkak the sum of the actual costs of their creation, manufacture (including material costs, labour costs, the cost of the services of third-party organizations, patent fees associated with obtaining patents, certificates), except for the amounts of taxes included in the composition of expenditures in accordance with this code.
     To nematerial′nymaktivam not include: 1) failing a positive outcome research, development and technological work;
     2) intellectual and business kačestvarabotnikov organizations, their qualifications and ability to work.
 
     Article 258. Depreciation group. Features of the vklûčeniâamortiziruemogo property in the sostavamortizacionnyh groups 1. Amortiziruemoe property is distributed according to depreciation groups in accordance with the terms of its useful life.
The term beneficial use recognizes the period during which the object fixed assets and (or) the object of intangible assets can be used to perform the purposes of deâtel′nostinalogoplatel′ŝika.
Useful life is determined by the taxpayer on the date of commissioning of the depreciable property of the object in accordance with the provisions of this article and based on the classification of fixed assets, as determined by the Government of the Russian Federation.
     2. determination of the useful life of intangible assets is based on the object of the patent term, testimonies and other srokovispol′zovaniâ intellectual property restrictions in accordance with the legislation of the Russian Federation or the applicable legislation of the foreign State, as well as the useful period of intangible assets resulting from the relevant treaties.   For intangible assets, on which it is impossible to determine the useful life of the object intangible assets depreciation rates are set per decade (but no more than the term of activity of the taxpayer).
     3. Amortiziruemoe property merged into the following depreciation groups: the first group all short-lived assets with useful life term from 1 year to 2 years;
     the second group-property with a term of more than 2 years poleznogoispol′zovaniâ up to 3 years;
     the third group is the property with the period of useful life of more than 3 years up to 5 years (inclusive);
     the fourth group-property with a term of over 5 years useful life of up to 7 years;
     the fifth group-property with a term of useful life over 7 years to 10 years;
     the sixth group-property with a term of useful life of more than 10 years to 15 years inclusive;
     seventh group-property with a term of useful life of more than 15 years to 20 years;
     eighth group-imuŝestvoso for a period of over 20 years to 25 years;
     ninth group-property with a term of useful life of more than 25 years to 30 years;
     Tenth Group-property with a term of more than 30 years useful life.
     4. classification of fixed assets that are included in depreciation groups is determined by the Government of the Russian Federation.
     5. For those types of assets that are not listed in depreciation groups, useful life is established by the taxpayer in accordance with the specifications and recommendations of organizations-manufacturers.
     6. For the purposes of the present chapter amortiziruemoe property is made on the original accounting (replacement) value, determined in accordance with article 257 of the present code and paragraph 10 of this article.
     7. Property acquired (transmitted) finance leases finance leases under a contract (lease contract) shall be included in the appropriate cushioning group of the party of which the property should be taken into account in accordance with the terms of the contract finance lease (lease contract).
     8. Fixed assets, which are subject to state registration in accordance with the legislation of the Russian Federation, are included in the corresponding depreciation Group since documented the fact of filing documents for registration of these rights.
     9. Fixed assets and (or) intangible aktivyvklûčaûtsâ in the composition of the depreciable property with 1 day of the month following the month in which they were put into operation (in production).
     10. Fixed assets acquired prior to the entry into force of this chapter included vsootvetstvuûŝuû cushioning unit for replacement cost, if the taxpayer decided to charge depreciation on a straight-line basis, and the residual value, if in respect of such property, the taxpayer decided to charge depreciation on Nonlinear method.
 
     Article 259. Iporâdok methods of calculating depreciation amounts 1. For the purposes of this chapter the taxpayers calculate depreciation using one of the following methods, taking into account the features covered in this article: 1) the straight-line method;
     2) nonlinear method.
     2. the depreciation amount for the purposes of nalogoobloženiâopredelâetsâ taxpayers on a monthly basis in the manner prescribed by this article.   Depreciation is calculated separately for each depreciable property object.
     3. the taxpayer applies the linear method of depreciation for buildings, constructions, transport devices, within eighth-tenth depreciation groups, regardless of the timing of the commissioning of these objects.
     The remaining fixed assets the taxpayer holds the right to use one of the methods referred to in paragraph 1 of this article.
     Vybrannyjnalogoplatel′ŝikom the amortisation method is applied on a depreciable property included in the corresponding depreciation group, and cannot be changed during the entire period of depreciation on the site, except as provided for in punktom5 of this article.
     Načislenieamortizacii in respect of depreciable property object is implemented in accordance with the standard depreciation for this object on the basis of its useful life.
     4. When the primeneniilinejnogo method of the amount accrued depreciation in one month on the object amortiziruemogoimuŝestva is defined as the product of its original (replacement) value and depreciation opredelennojdlâ this object.
     When the primeneniilinejnogo method of depreciation for each depreciable property of the object is defined by the formula: K = [1/n] x 100%, where K is the rate of depreciation as a percentage of the original value (replacement) depreciable property;
     n-the useful life of depreciable property for this object, expressed in months.
     5. When the primeneniinelinejnogo method of the amount accrued depreciation for one month on a depreciable property is defined as the product of the depreciated cost of the depreciable property object and depreciation rates defined for this object.
     When the primeneniinelinejnogo method of depreciation the depreciable property object is defined by the formula: K = [n/2] x 100%, where K is the rate of depreciation as a percentage of ostatočnojstoimosti applied to depreciable property this object;
     n-the useful life of depreciable property for this object, expressed in months.
     With the month following the month in which the residual value of ob″ektaamortiziruemogo property reaches 20 per cent of the original (replacement) value of this object, depreciation on it shall be calculated in the following manner: 1) residual stoimost′ob″ekta depreciable property to načisleniâamortizacii is recorded as its base cost for further calculations;
     2) accrued depreciation for one month in respect of depreciable property of the given object is determined by dividing the base value of the given object to the number of months left until expiration of the useful life of this object.
     6. If the Organization during any calendar month was established, liquidated, reorganized, or otherwise transformed in such a way that, in accordance with article 55 of this code, the tax period for her begins or ends before the end of the calendar month, the depreciation is calculated with the following features: 1) not depreciated liquidating the organization with 1-15th of the month in which the complete elimination and Corporation by with 1-15th of the month in kotoromv

the prescribed manner completed reorganization;
     2) amortization established, formed as a result of the reorganization of the organization-with 1 day of the month following the month in which it was made State registration.
     Položeniânastoâŝego paragraph does not apply to the Organization, changing its legal form.
     7. otnošeniiamortiziruemyh fixed assets used for work in aggressive Wednesday and (or) increased shifts to osnovnojnorme the taxpayer shall be entitled to apply special depreciation factor, but no higher than 2. Dlâamortiziruemyh fixed assets kotoryeâvlâûtsâ the subject of finance leases (lease contract) to the basic norm of the taxpayer shall be entitled to apply special depreciation factor, but no higher than 3.  These alternations fixed assets related to the first, second and third groups depreciation if depreciation according to the main sredstvamnačislâetsâ nonlinear method.
     Taxpayers using basic tools amortizing for aggressive Wednesday and (or) of a rigid shift schedule, may use a special coefficient ukazannyjv this paragraph, tol′kopri assessment of depreciation in respect of the fixed assets. For the purposes of this chapter refers to the totality of Wednesday podagressivnoj natural and/or artificial factors whose influence rehardening (aging) of fixed assets in the course of their operation. Scaling to work Wednesday equates being fixed assets in kontaktes explosion, fire, toxic or other aggressive technology Wednesday that could cause (source) of the initiation of the emergency.
     8. The organization transferred (received) funds, which are the subject of the lease contract, concluded before the introduction of the dejstvienastoâŝej chapter, may načislât′amortizaciû on this property with the application of methods and standards that existed at the time of the transfer (receipt) of property, as well as using the special conversion rate no higher than 3.
     9. Passenger cars and passenger minibuses, with initial cost respectively more than 300 thousand rubles and 400 tysâčrublej, amortizaciiprimenâetsâ the basic rule with the special factor of 0.5.
     Entities in receipt of these cars and passenger vans in leasing include this property in the composition of the sootvetstvuûŝejamortizacionnoj group and apply the basic rule with the special depreciation coefficient of 0.5.
     10. depreciation depreciation standards below this article to address the head of the Organization, as outlined in the accounting policy for tax purposes.  Using lower standards for depreciation is allowed only from the beginning of the tax period and during the tax period.
     11. the depreciable property taxpayers using the reduced depreciation rates, the recalculation of the tax base for the amount nedonačislennoj depreciation against the norms prescribed by this article, for tax purposes is not possible.
     12. the organization purchasing the items of property, plant and equipment, second-hand (if, if, upon such property, decided to use a linear depreciation method), to determine the rate of depreciation on the property with useful life, minus the number of years (months) exploitation of the property by the previous owners.
     13. The residual value of the depreciable property is defined as the difference between the original (replacement) value and the amount accrued for the period èkspluataciiamortizacii, determined in accordance with this chapter.
 
     Article 260. Naremont costs of fixed assets 1. Repair expenses of fixed assets incurred by the taxpayer shall be treated as miscellaneous ipriznaûtsâ expenses for tax purposes in the reporting (tax) period in which they were carried out: 1) organizaciâmipromyšlennosti, agropromyšlennogokompleksa, forestry, transport and communications, construction, geology and prospecting, GEODESIC and hydro-meteorological services, housing and communal services in the amount of actual costs;
     2) other organizations-in an amount not exceeding 10 percent of the original capital cost (replacement) of fixed assets as defined in accordance with paragraph 1 of article 257 article 258, paragraph 10 of the present code.
     2. costs for repairs of fixed assets incurred by the taxpayer votčetnom (tax) period, vsovokupnosti overflow, determined in accordance with subparagraph 2 of paragraph 1 nastoâŝejstat′i included taxpayer he other costs evenly throughout the five years in the repair of fixed assets included in the fourth to tenth amortisation groups, repair osnovnyhsredstv, included with first-third depreciation groups, spread evenly throughout the useful life of the facility capital assets.
     3. the provisions of this article shall also apply for a tenant's capital cost of fixed assets eslidogovorom (Agreement) between the tenant and the landlord reimbursement of those costs by the landlord.
 
     Article 261. Naosvoenie costs of natural resources 1. In order to nastoâŝejglavy natural resources development costs are recognized as expenses of a taxpayer for geological exploration of mineral resources, mineral exploration, works preparatory nature.
     Expenditure on development of natural resources, in particular, include: the search for iocenku mineral deposits (including audit), mineral exploration and (or) hydrogeological survey carried out at the site of the subsoil in accordance with obtained in the prescribed manner licenses (permissions), as well as the cost of acquiring the necessary geological and other information from third parties, including in government bodies;
     the cost of producing the territory administered by the mountain, construction and other works in accordance with established security requirements, protection of lands, subsoil and drugihprirodnyh resources and the environment Wednesday, including temporary device access paths and roads for transporting mined rocks, minerals and waste, site preparation for the construction of relevant facilities, storage of the fertile layer of soil intended for subsequent reclamation storage, mined rocks, minerals and waste;
     reimbursement of costs of integrated natural resource damage to land users in the process of stroitel′stvai the operation of facilities, as well as to compensation for losses of agricultural production with the seizure of land dlânužd is not affiliated with agricultural production, the destruction, deterioration of reindeer pastures. These costs also otnosâtsâkompensacii treaties (agreements) with local government and (or) generic, family communities of small indigenous peoples, prisoners of such users.
     2. Natural resources development costs carried out after the entry into force of this chapter should be included in the composition of other expenses in accordance with nastoâŝejglavoj if source of financing are not budget and (or) the State non-budgetary funds.
     Osvoenieprirodnyh costs of resources, these selected 1 of the present article are being taken into account in the manner provided for in article 325 of the criminal code. In the implementation of expenditure on the development of natural resources in several areas, those expenditures are counted separately for each plot of the subsoil in the proportion opredelâemojnalogoplatel′ŝikom in accordance with the accounting policy adopted for taxation purposes.  These expenses are recognized for tax purposes with 1 day of the month following the month you completed work (milestones), and he included other expenses evenly over five years.
     (Item 14 repealed under paragraph 3 of article 261 on the basis of the Federal law dated July 27, 2010  (N) 229-FZ-collection of laws of the Russian Federation, 2010, N 31, art.
4198) 4. The procedure for the recognition of natural resources development costs for tax purposes provided for in this article shall also apply to the costs of construction (drilling) exploration well in the fields of oil and gas, which proved to be unproductive, carrying out of geological works and tests using the wells, as well as on the subsequent elimination of such wells.   This procedure is used by the taxpayer, regardless of the continuation or the cessation of further work at the appropriate section of the subsoil poslelikvidacii unproductive wells subject to a separate accounting of expenditures.  Costs of unproductive wells recognized for tax purposes evenly over 12 months from 1-day of the month following the month in which the well was eliminated in accordance with the established procedure as to fulfill its purpose.
     Decision opriznanii of the corresponding wells unproductive was adopted by the taxpayer once and future izmeneniûne

is subject to.  When ètomnalogoplatel′ŝik notify the tax authority at the place of its account of the decision taken with regard to každojskvažiny, no later than the established this chapter nalogovojdeklaracii deadline for reporting (tax) period in which it actually included expenses (part of such costs) along a borehole in the composition of miscellaneous expenses.
     (Item 14 lost effect of paragraph 5 of article 261 on the basis of the Federal law dated July 27, 2010  (N) 229-FZ-zakonodatel′stvaRossijskoj Federation, Meeting 2010, N 31, art.
4198) 6. The cost of napriobretenie works (services), geological and other information from third parties, uncounted among government bodies, as well as the costs of independent work on natural resources accounted for tax purposes on actual expenditure, nones above the market price of the relevant works (services) iliinformacii given the extreme boundaries of such fluctuations in the market price. The market price of these works (services) or information is subject to the provisions of article 40 of this code, using, if necessary, additional information in the data source is recognized in international practice, sources of information on similar market prices, and the marginal border is set in accordance with the procedure determined by the Government of the Russian Federation.
 
     Article 262. Nanaučnye costs of research and/or experimental development 1. Costs of research and/or experimental development recognizes the costs relating to the creation of new or improvement of manufactured products (goods, works, services), in particular the cost of invention.
     2. The expenses of a taxpayer for scientific research and (or) experimental development undertaken by or in conjunction with imsamostoâtel′no drugimiorganizaciâmi (corresponding to its share of the costs), as well as on the basis of treaties, kotorymon acts as a customer of such research ilirazrabotok are recognized for tax purposes after the completion of these studies or development (completing the individual ètapovrabot) and the signing by the parties of the taking over certificate in the manner provided for in this article.
     These rashodyravnomerno are included in the composition of the other costs of the taxpayer during the three years when usloviiispol′zovaniâ specified research and development production and (or) realization of goods (execution of works, rendering services) with 1 day of the month following the month in which such studies were completed.
     Rashodynalogoplatel′ŝika for research and/or experimental development undertaken to create new or improved technology, creating new types of raw materials or materials that have not yielded a positive result, takžepodležat included in the composition of miscellaneous expenses evenly over the three years, in an amount not exceeding 70 per cent of the expenditure actually carried out in the manner provided for in this paragraph.
     3. the provisions of paragraph 2 of this article, the alternations expenditure on scientific research and (or) experimental development in organizations performing research and/or experimental development as an artist (a contractor or subcontractor). These costs are treated as expenses for the activity of these organizations, aimed at generating income.
 
     Article 263. Naobâzatel′noe costs and voluntary insurance of property 1. The costs of compulsory and voluntary insurance include insurance premiums for all types of compulsory insurance, as well as on the following types of property: dobrovol′nogostrahovaniâ 1) voluntary insurance of means of transport (air, land, water, pipeline), čislearendovannogo, the cost of which includes vrashody related to production and marketing;
     2) dobrovol′noestrahovanie goods;
     3) dobrovol′noestrahovanie of the basic means of production facilities (including leased), intangible assets, of unfinished capital construction (including leased);
     4) dobrovol′noestrahovanie risks associated with the performance of civil and erection works;
     5) dobrovol′noestrahovanie of inventories;
     6) voluntary insurance of crops and animals;
     7) voluntary insurance of other property used by the taxpayer in carrying out activities aimed at generating income;
     8) voluntary liability insurance for infliction of harm, if such insurance is stipulated by the legislation of the Russian Federation is a prerequisite for the implementation of the activities of the taxpayer in accordance with the international obligations of the Russian Federation or accepted international requirements.
     2. poobâzatel′nym Costs insurance (established by the legislation of the Russian Federation) are included in other expenses within insurance rates approved in accordance with the legislation of the Russian Federation and the requirements of the international conventions.  If these rates are not approved, compulsory insurance costs are included in other expenses in the amount of the actual cost.
     3. The costs of the voluntary strahovaniûvklûčaûtsâ in composition of miscellaneous expenses in the amount of the actual cost.
 
     Article 264. Pročierashody, associated with the production and (or) implementation 1. Other costs associated with production and sales include the following costs: 1) the amount of the taxes and duties assessed in accordance with the procedure established by the legislation of the Russian Federation on taxes and fees order, except those listed in article 270 of the present code;
     2) costs nasertifikaciû products and services;
     3) the amount of fees and other related costs for third party works (services);
     4) amount of port iaèrodromnyh fees, payment services and other similar payments;
     5) amount of vyplačennyhpod″emnyh within the standards established in accordance with the legislation of the Russian Federation;
     6) oplatuuslug expenses for the protection of property, maintenance of fire alarm systems, services and other services požarnojohrany security activity, and takžerashody on the content of private security services for the performance of the functions of the economic protection of banking and business transactions and secure valuables (except for expenditure on equipment, acquisition of weapons and other special means of protection);
     7) costs of ensuring adequate conditions of work and safety regulations stipulated by the legislation of the Russian Federation, as well as rashodyna treatment occupational diseases narabotah workers in hazardous or difficult working conditions;
     8) costs to recruit workers, including payment of services of specialized companies in personnel selection;
     9) expenses for warranty repair and maintenance, including payments to the reserve for the coming rashodyna warranty repairs and after-sales service (subject to the provisions of article 267 of this code);
     10) rent (lease) payments for lease (leasing) property. If property received podogovoru leasing, ignored from the lessee, the rent (lease) payments are flow minus the amounts calculated in accordance with article 259 of the present code on this amortization equipment;
     11) cost nasoderžanie service vehicles.  Costs of compensation for the use of travel for personal cars within the rules established by the Government of the Russian Federation;
     12) expenditure on missions, in particular to: travel to the place of employee travel and back to your regular job;
     hiring a residential premises. Under this object of expenditure reimbursed employee expenses to pay for extra services rendered in hotels (excluding obsluživaniev bars and restaurants, room costs, costs for the use of recreational and health facilities);
     daily subsistence allowance (DSA) and (or) field allowance within the norms approved by the Government of the Russian Federation;
     the design and vydačuviz, passport, vouchers, invitations and other similar documents;
     consular, airfield fees, fees for the right of entry, passage of transit road and other transport, zapol′zovanie marine channels, other similar facilities and other similar fees and charges;
     13) diet of crews of maritime, River and air vessels within the norms approved by the Government of the Russian Federation;
     14) oplatuûridičeskih costs and information services;
     15) costs of consultancy and inyhanalogičnyh services;
     16) fee to the State and (or) private notary for notarization.  While such costs are accepted within the tariffs, as approved in the prescribed manner;
     17) oplatuauditorskih costs of services related to validation of accounting (financial) statements made in accordance with the legislation of the Russian Federation;
     18) costs for management of the organization or individual units;
     19) costs for employees ' services

(technical and managerial personnel) by third-party organizations to participate vproizvodstvennom process, upravleniiproizvodstvom or to perform other functions related to the production and (or);
     20) cost accounting napublikaciû, as well as publication and disclosure of other information, if the legislation of the Russian Federation on the taxpayer has the responsibility to carry out their publication (disclosure);
     21) costs associated with the submission of forms and information State statistical observation, eslizakonodatel′stvom of the Russian Federation on the taxpayer has the responsibility to provide this information;
     22) predstavitel′skierashody related to an official reception and service representatives of other organizations participating in the negotiations in order to establish and maintain cooperation in the manner provided for in paragraph 2 of this article;
     23) costs napodgotovku and retraining of State taxpayer, on a contractual basis in the manner provided for in paragraph 3 of this article;
     24) costs nakancelârskie goods;
     25) cost of postal, telephone, Telegraph and other similar services, rashodyna communications, computer centres and banks, including the cost of services of facsimile and satellite communications, e-mail, and informacionnyhsistem (SWIFT, Internet and other similar systems);
     26) costs associated with the acquisition of the right to ask computer programs and databases on spravoobladatelem contracts (licensing agreements). These costs also include the cost of updating computer programs and databases;
     27) the costs of the current study (study) market research, information collection and dissemination, neposredstvennosvâzannoj with manufacture and realization of goods (works, services);
     28) reklamuproizvodimyh (acquired) and (or) sold goods (works, services), trademark and service mark, vklûčaâučastie at exhibitions and fairs, subject to the provisions of paragraph 4 of this article;
     29) contributions, contributions, and other mandatory payments paid by non-profit organizations, if payment of such contributions, contributions, and other mandatory payments is a prerequisite for the realization of activities of taxpayers-taxpayers such contributions, contributions or other obligatory payments;
     30) contributions paid by international organizations, if payment of such contributions is a prerequisite for the implementation of the activities of taxpayers-taxpayers such contributions or is a prerequisite for the granting of international organization of services necessary for conducting taxpayer-payer of such contributions specified activities;
     31) costs related to storonnimorganizaciâm on the content and implementation of the legislation of the Russian Federation order collateral and pledge during the specified items from the mortgagee pledgor after transfer;
     32) serving industries and farms, including the cost of maintaining the objects of housing and communal service and socio-cultural sphere.
     Eslinalogoplatel′ŝik osuŝestvlâetdeâtel′nost′, associated with the use of objects serving industries and farms, including ob″ektyžiliŝno-communal and socio-cultural sphere, the income from the sale of goods and the provision of services and costs associated with the implementation of recognized income and expenses in the light of the provisions of this subparagraph.
     The service industries ihozâjstvam for the purposes of this chapter include part-time farm, housing and communal services, objects, socio-cultural, educational exchange plants and other similar production and services engaged in the implementation of services to both its employees and third parties.
     To objects of housing and communal services include housing, hotels (excluding travel), houses and hostels for visitors, foreign objects, man-made structures, pools, beaches, plant and equipment, installations gas, heat-ièlektrosnabženiâ population, land, shops, workshops, garages, special machinery, warehouses, prednaznačennyedlâ maintenance and repair of objects of housing and communal services, socio-cultural and sports facilities.
     For the purposes of this chapter to the ob″ektamsocial′no-cultural sector include health care facilities, cultural facilities, kindergartens, children's camps, motels (dispensary), bazyotdyha, holiday, objects of physical education and Sport (čisletreki, tracks, stables, tennis courts, golf course, badminton courts, health centres), non-industrial kinds of consumer services of the population (saunas).
     If the taxpayer incurred the loss associated with the use of otdeâtel′nosti referred to in this subparagraph objects specified loss can be recognized as such under the following conditions: the cost of services provided by the taxpayer, related to the use of these objects is equal to the cost of similar services provided by specializirovannymiorganizaciâmi, implementing similar services associated with the use of such facilities;
     the cost of housing and communal services, ob″ektovsocial′no-cultural sphere, farms and other similar farms, industries and services do not exceed the usual maintenance costs for similar objects, carried out by specialized organizations for which these activities are basic;
     terms of service equal to or close to the circumstances of the specialized organizations for whom this activity is the principal.
     If not, at least one of the specified conditions, loss, polučennyjnalogoplatel′ŝikom in carrying out those activities, not taken into account for tax purposes.
The taxpayer may defer the resulting from these loss-making activities for a period not exceeding ten years, inapravit′ on its repayment of profits earned on these activities.
     Taxpayers are forming organizations and having to balance objects of housing, health, culture and sports, narodnogoobrazovaniâ, kindergartens, children's camps, houses and hostels for visitors, home prestarelyhi (or) persons with disabilities have the right to take for tax purposes actually carried out the maintenance costs of specified objects. These expenses are recognized for tax purposes within the regulations on the content of similar households, proizvodstvi services, approved by the local self-government bodies at the location of the taxpayer. If such standards are not approved by the local self-government bodies, the taxpayer shall be entitled to apply the porâdokopredeleniâ expenses of these objects for similar objects on the territory of competence specified bodies.
     Nalogoplatel′ŝikiobâzany maintain separate accounting of income and expenses specified in this subparagraph otnosâŝihsâk activities;
     33) otčisleniâèkspluatiruûŝih organizations for creating reserves, intended to ensure the safety of the nuclear power stations at all stages of their life cycle and development, in accordance with the legislation of the Russian Federation on the use of Atomic Energy and in the manner prescribed by the Government of the Russian Federation;
     34) napodgotovku costs and the development of new industries, departments and units;
     35) costs nekapital′nogo nature related to improvement of the technology, production organization and management;
     36) cost of accounting services provided by third-party organizations and individual entrepreneurs;
     37) periodic (recurring) payments for the use of rights to results of intellectual activity and means of individualization (in particular, the rights arising from the patentovna inventions, industrial designs and other forms of intellectual property);
     38) expenditures made by the taxpayer, an organization that uses the work of persons with disabilities, as a means to the goal of ensuring the social protection of persons with disabilities, if the total number of employees of such taxpayer disabled are not menee50 per cent and the share of wages of persons with disabilities in the labor cost is not less than 25 per cent.
     The objectives of ensuring the social protection of disabled persons, recognized the improvement of working conditions of persons with disabilities, the creation of rabočihmest for persons with disabilities, the protection of the rights and legitimate interests of persons with disabilities, rehabilitation, equalization with other graždanamivozmožnostej in accordance with the legislation of the Russian Federation on the social protection of disabled persons, including contributions to public organizations of invalids.
     When determining the total number of disabled persons in the Bill by the number of workers with disabilities does not include part-time workers, contractors and other agreements civil legislation;
     39) cost taxpayers of public organizations of invalids, as well as taxpayers-agencies, the sole owner of the property which are public organizations of disabled persons, as a means to implement the

activities of these public organizations of disabled persons and for the purposes specified in subparagraph 38 of this paragraph.
     Recipients of funds designated for social protection of disabled persons, at the end of the tax period are to the relevant tax authorities on the accounting report on the proper use of the funds received.
     When necelevomispol′zovanii such funds from the moment their recipient actually used such funds are not for the intended purpose (violated the terms of the provision of these funds) such funds are recognized as income of the taxpayer who received these funds.
     The costs referred to in subparagraph 38 of this paragraph this subparagraph more and be associated with the production and (or) realization of excisable goods, minerals, minerals and other products to the list determined by the Government of the Russian Federation in consultation with all organizations of persons with disabilities;
     40) fees for registration of rights to immovable property and land deals with ukazannymiob″ektami, payments for the provision of information about registered rights, payment of uslugupolnomočennyh bodies and specialized organizations for property valuation, construction documents for cadastral and technical accounting (inventory) of real estate objects;
     41) costs of civil contracts (including contracts) concluded with individual entrepreneurs, non State Organization;
     42) costs taxpayers-agricultural organizations on food workers engaged in agricultural work;
     43) zamenubrakovannyh costs, lost tovarnyjvid in the process of transportation and (or) realization and nedostaûŝihèkzemplârov periodicals in packages, but not more than 7procentov cost circulation to the appropriate periodičeskogopečatnogo;
     44) videstoimosti losses defective, fragmented appearance, as well as unrealized within the time-limit specified in this subparagraph, (obsolete) product media and book production, disposal by taxpayers engaged in production and production of media and book production, within not more than 10 per cent of the value of the appropriate circulation of the periodical printed publising or sootvetstvuûŝegotiraža books, as well as the cost of decommissioning and disposal of defective graduated appearance and unsold media products and books.
     Rashodompriznaetsâ production value media and books not sold during the following dates: for printed periodicals-within the time limit for the next number of the periodical printed publising;
     for books and inyhneperiodičeskih printed editions-within 24 months after leaving them in the light;
     for calendars (regardless of type)-until April 1 of the year to which they relate;
     45) contributions to compulsory social insurance against industrial accidents and occupational diseases, naproizvodstve, produced in accordance with the legislation of the Russian Federation;
     46) deductions of taxpayers being carried out at the predusmotrennojzakonodatel′stvom of the Russian Federation to ensure the supervisory activities of the specialized agencies to monitor such taxpayers relevant terms and conditions, as well as deductions of taxpayers in the reserves created in accordance with the legislation of the Russian Federation governing communications deâtel′nost′v;
     47) other costs associated with the production and (or) implementation.
     2. the representative of the taxpayer costs are costs to the official reception and (or) service representatives of other organizations participating in the negotiations in order to establish and/or maintain vzaimnogosotrudničestva, as well as participants to the meetings of the Board of Directors (Board) or other governing body of the taxpayer, regardless of the venue for these activities.   The representative costs include the costs of official reception (breakfast, lunch or other similar activities) for ukazannyhlic, ensuring the delivery of these persons to the Executive activities and (or) meeting rukovodâŝegoorgana and back obsluživanievo galley talks, oplatauslug translators, not state taxpayers, to ensure the translation during the entertainment.
     Kpredstavitel′skim costs do not include costs of entertainment, recreation, prevention or treatment of diseases.
     Predstavitel′skierashody during the reporting (tax) period, are included in other expenses in the amount not exceeding 4 per cent of the cost of the taxpayer to pay for this reporting (tax) period.
     3. by rashodamnalogoplatel′ŝika on training and retraining on a contractual basis with educational institutions include expenses related to training and retraining (uncounted training personnel), in accordance with the contracts with such agencies.
     These rashodyvklûčaûtsâ in the composition of other expenses, if: 1) matching services are provided by Russian educational institutions, obtaining state-accredited (licensed), liboinostrannymi educational institutions with the appropriate status;
     2) training (retraining) are employees of the taxpayer in the State, and for maintaining organizations, in accordance with the legislation of the Russian Federation responsible for qualification of employees of these installations rabotnikovâdernyh installations;
     3) program training (retraining) contributes to the enhancement of skills and more efficient use of prepared or perepodgotavlivaemogo specialist in this organization in the framework of the activities of the taxpayer.
     Not recognized and preparation costs perepodgotovkukadrov costs associated seminar entertainment, rest or medical treatment, as well as expenditures related to the content of obrazovatel′nyhučreždenij or providing them free services fees at higher and specialized secondary educational establishments with polučeniiimi employees of higher and secondary special education.  These costs are not accepted for tax purposes.
     4. To rashodamorganizacii the purposes of this chapter include the following: expenditure on promotional activities through the mass media (including ads in print, radio and television) and telecommunications networks;
     cost of light and other forms of outdoor advertising, including manufacturing of advertising stands and billboards;
     the cost of participation in exhibitions, fairs, expositions, at design showcases, exhibitions-sales, rooms samples and showrooms, naucenku goods, wholly or partially lost their initial quality exposure.
     Rashodynalogoplatel′ŝika on acquisition (manufacturing) prizes, vručaemyhpobeditelâm draws such prizes during mass advertising campaigns, as well as other types of advertising, has taken over the tax (reporting) of the period for tax purposes are recognised in the amount not exceeding 1 per cent of revenues, determined in accordance with article 249 of the criminal code.
 
     Article 265. Extraordinary expenses 1. The composition of tax expenses not related to production and sales, includes reasonable costs for activities not directly associated with the production and (or) implementation. Such costs include, in particular: 1) maintenance costs passed on lease (leasing) property (including depreciation on the property).
     For organizations that provide on a permanent basis for a fee for temporary use and (or) temporary possession using their property and (or) the exclusive rights arising from patents on inventions, industrial designs and other forms of intellectual property, the costs associated with the production of irealizaciej are considered to be costs associated with these activities;
     2) costs in the form of interest on debt, type obâzatel′stvamlûbogo čisleprocentov accrued on securities other obligations issued (issued) by the taxpayer (for banks, especially in the form of interest cost shall be determined in accordance with article 291 of this code).
     When this expense recognized interest on debt obligations of any kind, regardless of the nature of the loan granted or loan (current and (or) investment).  Expense is recognized only the amount of interest accrued for the actual time of use borrowings (actual time finding such securities at tret′ihlic) and yield established by the issuer (lender);
     3) fororganization costs of issue of securities, in particular on the preparation of prospectus of securities, manufacturing or purchasing forms, registration of securities, the services of professional securities market participants, depozitarnyhuslug, roster management and maintenance services to owners, as well as other domestic securities

costs associated with safekeeping securities;
     4) costs related to the servicing of debt securities, including payment for services of the Registrar, the depositary, paying agent on interest (dividendnym) payments, expenses associated with the provision of information to the shareholders in accordance with the law, and other similar expenses;
     5) costs videotricatel′noj exchange rate differences from revaluation of assets received and requirements (obligations) whose value is expressed in foreign currency, including foreign currency accounts in banks, undertaken in connection with the change of oficial′nogokursa of foreign currency to ruble Russian Federation established by the Central Bank of the Russian Federation;
     6) costs as a negative (positive) difference, formed as a result of the rejection rate of sale (purchase) of foreign currency from the official rate of the Central Bank of the Russian Federation on the date of the transaction of sale (purchase) of a currency (for banks, taking into account the provisions of article 291 of this code);
     7) as a negative margin received from revaluation of property (other than depreciable property and securities) made in order to bring value to the current market price in accordance with the zakonodatel′stvomRossijskoj Federation (except as provided by paragraph 18 of article 270 of the present Code);
     8) costs the taxpayer using the accrual method, the provision for doubtful debts (in accordance with article 266 of this code);
     9) expenses to eliminate output izèkspluatacii of fixed assets, including the cost of nademontaž, disassembly, removal of property, the protection of the disassembled subsoil and other similar works;
     10) costs nasoderžanie dormant production facilities and objects;
     11) iarbitražnye legal costs fees;
     12) costs naannulirovannye production orders, as well as production costs, not providing the products;
     13) costs pooperaciâm with Tara;
     14) costs in the form of summštrafov, penalties and (or) other sanctions for breach of contract or debt instruments, as well as sums of reparation for harm suffered;
     15) costs in the form of summnalogov relating to the delivered commodity and material values, works, services, eslikreditorskaâ debt (liabilities to creditors) on such delivery deducted during the period under review, in accordance with paragraph 250 18stat′i of this code;
     16) oplatuuslug banks;
     17) cost of holding an annual meeting of shareholders (participants, shareholders), častnostirashody, associated with the rental of premises, the preparation and dispatch of the necessary meeting information, and other costs directly related to the holding of the meeting;
     18) in videnekompensiruemyh of budget expenditures for mobilization training, including the cost of maintaining facilities and downloaded (used) partially, but necessary for the fulfilment of the mobilization plan;
     19) costs pooperaciâm with financial instruments futures taking into account the provisions of articles 301-305 of this code;
     20) costs in the form of deductions organizations within CLICKED into the structure, dlâakkumulirovaniâ and redeployment of resources to provide training in accordance with the legislation of the Russian Federation citizens on military specialties, military-patriotic education of youth, development of aviation, technical and applied kinds of sports;
     21) other obosnovannyerashody.
     2. For the purposes of this chapter to an extraordinary item costs are equal to the damages received by the taxpayer in the reporting (tax) period, in particular: 1) in the form of ubytkovprošlyh tax periods identified in current reporting (tax) period;
     2) receivables for which the limitation period has expired, as well as the amount of other debts, unrealistic to recover;
     3) losses from marriage;
     4) losses from internal activity allocation prostoevpo reasons;
     5) not kompensiruemyevinovnikami losses from downtime due to external causes;
     6) expenses in the form of losses of wealth in manufacturing and warehouses, trade in the absence of the perpetrators, as well as losses from theft whose perpetrators have not been identified.  This lack of cases perpetrators must be documented by an authorized State body;
     7) losses from natural disasters, fires, accidents and other emergencies, including costs related to the prevention or disaster iličrezvyčajnyh situations.
 
     Article 266. They cost reserves for doubtful accounts 1. Doubtful debt recognizes any zadolžennost′pered by the taxpayer if the debt is not paid within the time limits established by the contract, and not secured with the collateral guarantee, bank guarantee.
     2. Uncollectible debts recognized those debts to the taxpayer, forhow expired Statute of limitations, as well as those debts, for which in accordance sgraždanskim law obligation terminated vsledstvienevozmožnosti its execution, an act of public authority or the liquidation of the organization.
     3. the taxpayer holds the right to create reserves for doubtful debts in the order stipulated by this article.  Based on these reserves are included in unrealized expenses evenly over the reporting (tax) period.
This provision does not apply in respect of the formation of reserves for debts incurred in connection with non-payment of interest, except for the banks.  Banks have the right to form reserves for doubtful debts in respect of debts incurred in connection with non-payment of interest on debt obligations, as well as on other debt, except for loan debt and that equated to it.
     4. The amount of the provision for doubtful debts is determined by the results of previous reporting (tax) period of receivables and inventory is calculated as follows: 1) by somnitel′nojzadolžennosti, with the period of the emergence of more than 90 days in the amount of reserve to be created included the total amount identified on the basis of the inventory of the debt;
     2) on somnitel′nojzadolžennosti with a period of emergence from 45 to 90 days (inclusive) in the amount of the reserve is included 50procentov of the amount identified on the basis of the inventory of the debt;
     3) on somnitel′nojzadolžennosti with the term occurrence to 45 days-does not increase the amount of reserve to be created.
     When the summasozdavaemogo reserve for doubtful debts cannot exceed 10 per cent of revenue reporting (tax) period, determined in accordance with article 249 of the criminal code.
     Reserve for doubtful accounts can be used by the organization only to cover the losses from bad debts, established in the manner prescribed by this article.
     5. The amount of the provision for doubtful debts, not fully utilized during the period under review, the taxpayer losses for bad debts may be carried forward for the following reporting (tax) period.  The sum of the newly created based on the results of the inventory of the reserve should be adjusted to balance the previous reserve reporting (tax) period.  If the amount of newly created based on the results of the inventory reserve is less than the amount of the reserve the previous reporting (tax) period, the difference shall be included in the composition of income tax of the taxpayer at the end of the reporting period. In the case of newly created eslisumma based on the results of the inventory reserve is more than the sum of the balance of the reserve the previous reporting (tax) period, the difference podležitvklûčeniû in extraordinary expenses evenly over the reporting (tax) period.
     If the taxpayer has decided to establish a reserve for doubtful debts, debt costs recognized uncollectible in accordance with this article shall be exercised only by the amount of set-aside.  If the amount is less than the total set-aside bad debts to be written off, the difference (loss) to be included in the composition of tax expenses.
 
     Article 267. Costs they reserve for warranty repair and warranty service 1. taxpayers engaged in the realization of goods (works), the right to create reserves for future expenses for warranty repair and warranty service, and contributions to the formation of such reserves shall be taken for the purposes of nalogoobloženiâv the order stipulated by this article.
     2. the taxpayer alone decides on setting up such a reserve and accounting policy for the purposes of taxation determines the size limit contributions to this reserve.  While rezervsozdaetsâ in respect of those goods, on which in accordance with the terms of the contract with the buyer provides maintenance and repairs during the warranty period.
     3. Expenditure allocations to reserve priznaûtsâsummy on the date of implementation of these goods (works).  The size of the set-aside may not exceed the size limit, defined as the proportion of the costs the taxpayer actually carried out for warranty repair and maintenance in the amount of revenues from the sale of

specified goods (works) for the previous three years.
     4. Taxpayer has not previously on realization of goods (works) with condition of warranty repair service, has the right to establish a reserve for warranty repair and maintenance of goods (works) in an amount not exceeding ožidaemyhrashodov for these costs.  Podožidaemymi expenditure refers to expenditure envisaged in the plan on executing the warranty, subject to the warranty period.
     The end of the tax period, the taxpayer must adjust the size of the generated reserve based on the proportion of expenditure actually carried out for warranty repair and maintenance in the amount of revenues from the sale of these goods (works) during the period.
     5. Commodities (works) expired warranty service and repair, not spent on the appointment of reserve amounts are included in unrealized revenue relevant reporting (tax) period.
 
     Article 268. Osobennostiopredeleniâ realizaciiimuŝestva costs 1. When realizaciiimuŝestva, the taxpayer may reduce income from such operations on the stoimost′realizovannogo property, defined in the following order: 1) if the depreciable property-implementation naostatočnuû the cost of depreciable property determined in accordance with paragraph 13 of article 259 of the present code;
     2) when implementing other property (except securities, produkciisobstvennogo production, purchase of goods) the purchase price of the property;
     3) when realizaciipokupnyh products-the acquisition cost of the goods, be determined in accordance with the accounting policy prinâtojorganizaciej for tax purposes either of the following methods of valuation of purchased products: cost pervyhpo time acquisition (FIFO);
     (Article 1 utratilasilu part of the presentation of the third subparagraph of paragraph 3 of article 268, paragraph 1 on the basis of the Federal zakonaot April 20, 2014  N 81-FZ-collection of laws of the Russian Federation, 2014, N 16, art. 1838) on sebestoimostiposlednih time acquisition (LIFO);
     on average cost (in cases where taking into account technological peculiarities cannot use FIFO and LIFO methods).
     When the realizaciivyšeukazannogo property of the taxpayer may also reduce the income from such operations on expenditures directly related to such implementation, in particular storage costs, maintenance and transportation of realizable property.  The realization of the purchased goods the costs associated with their purchase and sales are subject to the provisions of article 320 of the criminal code.
     2. If the cenapriobreteniâ property is specified in subparagraphs 2 and 3 of paragraph 1 of this article, taking into account the costs associated this realization exceeds revenue from its implementation, the difference between these values is recognized losses of the taxpayer, be taken into consideration for tax purposes.
     3. If the residual value of depreciable assets referred to in subparagraph 1 of paragraph 1 of this article, taking into account the costs associated with egorealizaciej, exceed the revenue from its implementation, the difference between these values is recognized losses of the taxpayer for tax purposes recognized in vsleduûŝem order.  The resulting loss is included in other expenses the taxpayer equal instalments within a period of opredelâemogokak the difference between the term of useful life of the assets and the actual period of its operation until the moment of realization.
 
     Article 269. Osobennostiotneseniâ percent zaemnymsredstvam expenditure received 1. For the purposes of this chapter under debt refers to loans, trade credits, loans and commercial borrowing iliinye, regardless of the form of their registration.
     When this expense recognized interest accrued on the debt obligation of any kind, provided that the amount of the accrued debt payer obâzatel′stvuprocentov significantly deviates from the average level of interest payable on debt obligations issued in the same reporting period on comparable conditions.  Poddolgovymi obligations issued in comparable conditions, refers to the debentures issued in the same currency on the same terms under similar in quality assurance and fall into the same group of credit risk.  When determining the average level of mežbankovskimkreditam per cent, whereas only about mežbankovskihkreditah.
     While a significant deviation of the size of the accrued interest on the debt obligation is deemed to be boleečem 20 per cent to deviate upwards or downwards from the average level of interest accrued on the debt obligation, issued in the same quarter in comparable conditions.
     In the absence of debt issued in the same quarter by sopostavimyhusloviâh, limit value per cent recognized, accepted an equal rate of refinancing of the Central Bank of the Russian Federation, increased 1.1 times, while placing debt in rubles, and 15 per cent for loans in foreign currency.
     2. If the taxpayer razmernepogašennyh-Russian organization of debt provided by the foreign organization, more than vtri times (for credit organizations and zanimaûŝihsâlizingovoj activity-more than twelve and a half times) is greater than the difference between the amount of its assets and obligations (hereinafter referred to for the purposes of this paragraph-equity) on the last day of each reporting (tax) period, when determining the maximum size per cent podležaŝihvklûčeniû the composition of expenditure the following rules apply.
     For purposes of this paragraph when you define equity capital shall not be considered as debt obligations in the form of unpaid taxes and dues, including current zadolžennost′po tax and fees, the amount of delays, installments, and tax credit investment tax credit.
     If the taxpayer-Russian organization has outstanding arrears of debt obligation before a foreign organization, or any person directly or indirectly owns more than 20 percent of the authorized (share) capital (Fund) this Russian Organization (hereinafter in this article-controlled debt), the taxpayer owes on the last day of each reporting (tax) period to calculate the limit recognized expense interest on debt controlled by dividing the values of accrued interest by the taxpayer in each accounting period (tax) debt-controlled by a capitalization rate, calculated as of the last reporting date of the respective reporting (tax) period.
     When the koèfficientkapitalizacii is determined by dividing the magnitude of sootvetstvuûŝejnepogašennoj controlled by the amount of the debt corresponding to the share of own capital prâmogoili indirect involvement of this foreign organization in the share (aggregate) capital (Fund) of the Russian organization, and dividing the result by three (for credit institutions and organizations engaged in leasing activities, nadvenadcat′ and a half).
     3. the sostavrashodov includes interest on debt controlled, calculated in accordance with paragraph 2 of this article, but no more than actually accrued.
     While the rules established by paragraph 2nastoâŝej article, shall not apply in respect of interest on borrowed funds, if the outstanding debt is not controlled.
     4. Positive difference between accrued interest and marginal interest, calculated in accordance with the procedure laid down in paragraph 2 of this article, is, for taxation purposes, kdividendam and taxed in accordance with paragraph 3 of article 284 of the present code.
 
     Article 270. Costs, ignored for tax purposes when determining the tax base does not take into account the following costs: 1) summvyplačivaemyh taxpayer dividends and other amounts allocable income;
     2) in the form of fines, štrafovi other sanctions listed in budget (State non-budgetary funds), as well as fines and other penalties levied by the State organizations, which the legislation of the Russian Federation granted the right overlay specified sanctions;
     3) in the form of contribution vustavnyj (total) capital contribution to the partnership is simple;
     4) as income tax and fees for excessive emissions of pollutants into the environment Wednesday;
     5) as expenditure for the acquisition and/or creation of depreciable property;
     6) in the form of contributions nadobrovol′noe insurance, in addition to the assessments referred to in articles 255 and 263 of this code;
     7) contributions nanegosudarstvennoe pensions, in addition to the assessments referred to in Article 255 of the present code;
     8) videprocentov, načislennyhnalogoplatel′ŝikom-by the borrower to the lender over and above the amounts of expenditure in accordance with article 269 of the present code;
     9) amounts listed agent, agent and other agents when performing contracts of Commission, agency and other similar treaties in favor of the committent, principal and other of the truster;
     10) as summotčislenij in the provision for impairment of investment in securities created by organizations in accordance with the

the legislation of the Russian Federation, with the exception of royalties in the allowances for impairment of securities, produced by professional participants of the securities market in accordance with article 300 of the present code;
     11) as garantijnyhvznosov listed in special funds established in accordance with trebovaniâmizakonodatel′stva the Russian Federation intended to reduce the risks of failure to obâzatel′stvpo transactions in carrying out clearing activities or trade activities on the securities market;
     12) in videsredstv sent by dogovoramkredita and loan (other similar means, regardless of the form of registration of borrowing, vklûčaâdolgovye securities), as well as the amounts assigned to repayment of these borrowings;
     13) amounts ubytkovpo objects serving industries and farms, including housing and socio-cultural sphere in the portion exceeding the size limit, as determined in accordance with subparagraph stat′i264, paragraph 32 1 of this code;
     14) in the form of property, works, services, rights of property passed in order advance payment by taxpayers in determining income and expenses on an accrual basis;
     15) as amounts of voluntary membership dues (including entrance fees) in public organizations, contributions summdobrovol′nyh unions, associations, organizations (associations) for the upkeep of these unions, associations, organizations (associations);
     16) as the value of donated transferred property (goods, works, services, rights of property) and costs related to such transfer;
     17) as stoimostiimuŝestva passed within the framework of the Trust Fund in accordance with paragraph 15 of Article 251, paragraph 1 of the present code;
     18) videotricatel′noj differences arising as a result of reappraisal of precious stones when a change in the established price lists price;
     19) in the form of taxes made in accordance with the present code by the taxpayer to the purchaser (purchaser) of goods (works, service, property rights);
     20) in the form of funds transferred trade union organizations;
     21) as the cost of any kinds of rewards provided by management or employees in addition to emoluments paid based on labour agreements (contracts);
     22) in bonuses paid to employees at the expense of special purpose or trust income;
     23) as summmaterial′noj relief paid to employees (including the initial payment for the acquisition and/or construction of housing, full repayment of the loan granted to iličastičnoe for acquisition and (or) housing, interest-free or concessional loans for the improvement of housing conditions, furnishing of the home and other social needs);
     24) on oplatudopolnitel′no are provided by the collective agreement (in excess of the stipulated by the current legislation) sick leave employees, including women with children;
     25) in the form of allowances, lump-sum indemnities kpensiâm outgoing retired veterans of labour, income (dividends, interest) on shares or deposits of labour collective organization, countervailing charges in respect of price increases produced in excess of the dimensions income indexing on decisions of the Government of the Russian Federation, compensation rising cost of meals in canteens, cafés or dispensaries libopredostavleniâ it at reduced prices or free (except for special meals for certain categories of workers in cases of permitted by applicable law, and except where free or l′gotnoepitanie provided employment contracts (contracts);
     26) for travel to work and back, special public transport routes, departmental transport, except for amounts to be included in the costs he manufacture and realization of goods (works, services) managed technological peculiarities of production, and except when naoplatu costs of travel to the place of work and back provides employment contracts (contracts);
     27) to pay cenovyhraznic when implemented at bargain prices (tariffs) (below market prices) of goods (works, services) workers;
     28) to pay cenovyhraznic when implemented at preferential prices of products farms for the Organization obŝestvennogopitaniâ;
     29) to pay for putevokna treatment or recreation, excursions or trips, sports clubs, groups or clubs, visits of entertainment or sports (sports) events, subscriptions, not related to subscribing to normative and technical literature, and for payment of goods for personal consumption by employees, as well as other similar expenditures incurred in favor of employees;
     30) in the form of summotricatel′nyh exchange rate differences arising from middlemen, agents or other agents, according to the foreign currency under contracts with postavŝikamitovarno-wealth, works, services, prisoners commitent, principal or otherwise of the truster;
     31) as expenditure of taxpayers-public of the special reserve (radioactive) raw materials and fissile materials of the Russian Federation on operations with the assets of the State special reserve (radioactive) raw materials and fissile materials, restoration and maintenance of the specified stock;
     32) in videstoimosti passed the taxpayer-the issuer of shares distributed on mežduakcionerami decision of the general meeting of shareholders in proportion to the number of shares belonging to them or the difference between the nominal value of the new shares, peredannyhvzamen initial and initial nominal value of shares shareholder when raspredeleniimeždu the shareholders of shares in the increase of authorized capital of the issuer;
     33) in the form of property or property rights, passed as the deposit pledge;
     34) in the form of taxes, assessed in the budgets of the various levels if such taxes were previously included in the composition of expenditure by the taxpayer in the taxpayer's debt spisaniikreditorskoj on these taxes pursuant to paragraph 22 1 Article 251 of this code;
     35) in the form of targeted amounts of deductions made by the taxpayer for the purposes specified in paragraph 2 of Article 251 of this code;
     36) in the form of loss of the difference between the appraised value of the property when you make it to the authorized (total) capital (Fund) and the value for which the property was acquired by the disclosing party or reflected in the balance of the transferring Party;
     37) on the implementation of the fruitless work on exploiting natural resources in accordance with paragraph 5 of article 261nastoâŝego of the code;
     38) on research and/or experimental development not gave a positive result, in accordance with article 262 of the present code;
     39) as amounts paid to lifting over the norms established by the legislation of the Russian Federation;
     40) for compensation for the use of služebnyhpoezdok for personal cars, daily subsistence allowance, rations and nutrition field crews of maritime, River and air vessels beyond the norms, established by the Government of the Russian Federation;
     41) platygosudarstvennomu and (or) private notary for notarization over tariffs, approved in the prescribed manner;
     42) in the form of contributions, the contributions and payments inyhobâzatel′nyh paid to non-profit organizations and international organizations, in subparagraphs kromeukazannyh 29 and 30 paragraph 1 of article 264 of this code;
     43) for the replacement of defective, lost their presentation and missing copies of periodicals, as well as the loss of value of the lost tovarnyjvid, defective and unsold media products and books, in addition to costs and losses referred to in paragraph 1, subparagraphs i44 43 of article 264 of this code;
     44) videpredstavitel′skih expenses in the portion exceeding the amounts referred to in paragraph 2 of article 264 of this code;
     45) as a sixth paragraph of item 3 of article 264 of this code;
 
     46) on acquisition (manufacturing) prizes awarded to the winners of the giveaways of such prizes during mass advertising campaigns, as well as on other forms of advertising over the size of the costs provided for under paragraph 4 of article 264 of this code;
     47) in the form of royalties to the Russian Foundation for basic research, Russian Foundation for technological development, Russian humanitarian scientific foundation, the Fund for assistance to small innovative enterprises in the scientific and technical sphere, the Federal Fund for industrial innovation;
     48) otricatel′naâraznica obtained from revaluation of securities at market value;
     49) other expenses that do not meet the criteria specified in paragraph 1 of article 252 of the criminal code.
 
     Article 271. Order priznaniâdohodov when the accrual method 1. For the purposes of this chapter, income priznaûtsâv the reporting (tax) period in which they occur, regardless of the actual receipt of funds, other property (works, services) and (or) property rights (accrual method).
     2. Income relating to multiple reporting (tax) period, and if the relationship between revenues and expenditures cannot be determined explicitly or indirectly by

the income of the taxpayer were distributed independently, taking into account the principle of the uniformity of the recognition of income and expenses.
     3. For revenues, unless otherwise provided for in this chapter, datojpolučeniâ income for the purposes of this chapter, recognized the day of shipment (transfer) of goods (works, service, property rights).   For the purposes of this chapter the day shipment is considered to be the day of implementation of these goods (works, service, property rights), determined in accordance with article 39, paragraph 1 of the present code independently otfaktičeskogo receipt of funds (other property (works, services) and (or) property rights) in their payment.  With distribution partners (works, services) by the Treaty Commission (agency contract) by the taxpayer-the committent (principal) income in foreign currency are converted into rubles pooficial′nomu rate of the Central Bank of the Russian Federation on the date of issuing the report agent (agent).
     4. date of receipt of revenue unrealized income shall be as follows: 1) date of signature by the parties to the Act of acceptance-peredačiimuŝestva (acceptance of works, services) or the date of receipt of funds (cash) on the current account (in cash) of the taxpayer (unless otherwise envisaged by the nastoâŝejstat′ej) for income: dividends otdolevogo participation in the activities of other organizations;
     as bezvozmezdnopolučennogo property (works, services);
     other analogičnymdohodam;
     2) date calculation or presentation of documents of the taxpayer in accordance with the terms and conditions for zaklûčennyhdogovorov of proceeds from the letting of property: varendu;
     in the form of licenzionnyhplatežej (including royalty) for the use of intellectual property;
     otkupli income-sale of foreign currency;
     other analogičnymdohodam;
     3) date načisleniâprocentov (fines, penalties and (or) other sanctions) in accordance with the terms of the zaklûčennyhdogovorov or on the basis of a court decision-by income: interest on credits and loans and other debt obligations, taking into account the provisions of paragraph 6 of this article;
     in the form of fines, penalties and (or) other sanctions for breach of contractual obligations, as well as the amounts of damages or prejudice;
     other analogičnymdohodam;
     4) last den′otčetnogo (tax) period of revenue: amounts recovered reserves and other similar income;
     in videraspredelennogo in favor of the taxpayer with his participation in a simple partnership income;
     otdoveritel′nogo income asset management;
     other analogičnymdohodam;
     5) date identify income (obtaining and (or) detection of the documents confirming the existence of income) for income from previous years;
     6) date of transactions with foreign currency and precious metals, as well as the last day of the current month-to-income ratio as a positive exchange difference and revaluation of precious metals;
     7) date of revaluation of assets (except for depreciable assets and securities) pursuant to the Act, prepared in accordance with accounting requirements, by revenue in the form of additional amounts of property;
     8) date sostavleniâakta elimination of depreciable property in accordance with the requirements of buhgalterskogoučeta, by revenue in the form of submissions received, iliinogo property when the Elimination of the exploitation of the depreciable property is displayed;
     9) date of receipt of funds on the current account (the cashier): income taxpayer in the form of used misused received earmarked funds;
     in the form of a refund previously paid contributions to non-profit organizations, which were included in the cost;
     as other analogičnyhdohodov.
     5. upon receipt of dohodaot implementation of a financial agent services financing under cession of monetary claim, as well as income from the sale of the new creditor who received specified requirement, financial services date of earning income is defined as the day of the subsequent assignment of the claim or the fulfillment by the debtor of the claim.  When the assignment of the taxpayer-the seller of goods (works, services) by a third party debt pravatrebovaniâ date ustupkiprava revenue requirement is defined as the day of signing by the parties of the Act of cession.
     6. Credit and other similar contracts concluded for a period of more than one reporting (tax) period and not an even distribution of income (or providing unequal income) for the purposes of this chapter, income received and acknowledged he included revenues quarterly.  When this income is determined by the taxpayer alone as provided for under the terms of the contract of share of income spent for the relevant quarter.
     Income in the form of interest or part of the accumulated coupon (interest) income is recognised on the date of payment of interest and (or) the date of the implementation of the securities, whichever occurred earlier.
     7. taxpayers shall take into account in determining the amount differences vnerealizacionnogo income, taking into account the položenijnastoâŝego item.
     Income and expenses, assets, liabilities and claims denominated in foreign currencies, for tax purposes are converted into rubles pooficial′nomu rate of foreign currency to ruble Russian Federation established by the Central Bank of the Russian Federation on the date of recognition of income.
     Income is also subject to accrual differences (increases or decreases) arising in cases where the payment is made in Russian rubles in the equivalent amount in foreign currency (conditional cash units).  Under accrual difference refers to the difference that occurs when the taxpayer liabilities amount in LCY calculated according to the established by the legislation of the Russian Federation or by agreement of the parties to the exchange rate of sootvetstvuûŝejvalûty or conditional cash units does not correspond to the actually received (paid) the amount in Russian roubles.
 
     Article 272. Porâdokpriznaniâ metodenačisleniâ costs 1. Expenses taken for tax purposes, subject to the provisions of this chapter of the present Code, recognized takovymiv the reporting (tax) period to which they relate, regardless of vremenifaktičeskoj payment of money and (or) other forms of payment.
     Expenses are recognized in the accounting (tax) period in which these costs occur based on the terms of the transactions (transactions with specific deadlines) and the principle of equitable and proportional revenue generation and expenditure (on transactions, continuing more than one reporting (tax) period) subject to the provisions of articles 318-320 of this code.
     When you receive income during several reporting (tax) period when the relationship between revenues and expenditures cannot be determined explicitly or indirectly, the costs are shared by the taxpayer alone, taking into account the principle of the uniformity of the recognition of income and expenses.
     Rashodynalogoplatel′ŝika, which cannot be directly attributed to the cost of a particular activity, are distributed in proportion to the percentage of relevant income in the totality of all income of the taxpayer.
     2. Date of osuŝestvleniâmaterial′nyh cost is recognized: the date of transfer in the production of raw materials is part of raw materials and materials for manufactured goods (works, services);
     date of certificate podpisaniânalogoplatel′ŝikom-transfer services (works) for services (works) of productive nature.
     3. Amortizaciâpriznaetsâ as an expense each month based on the amount of načislennojamortizacii, calculated in accordance with the procedure laid down in article 259 of the present code.
     4. Labor costs are recognised as an expense on the basis of the monthly amounts assessed in accordance with article 255 of the present code in labour costs.
     5. The costs of remontosnovnyh funds are recognized as an expense in the accounting period in which they were carried out, regardless of their payment, taking into account the characteristics referred to in article 260 of this code.
     6. The costs of obligatory and voluntary insurance (non-governmental pension provision) are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the contract by the taxpayer were listed (issued from the ticket office) at oplatustrahovyh (pension) contributions.   If under the terms of the insurance contract (non-State pension provision) provides for the payment of insurance (pension) contribution from the single payment, for contracts concluded for a period of more than one fiscal period expense evenly during the period of validity of the contract.
     7. Datojosuŝestvleniâ sales and other costs shall be recognized if other neustanovleno articles 261, 262, 266 and 267 of this code: 1) date of accrual of taxes (duties) in the manner prescribed by the legislation of the Russian Federation-to nalogovi amounts of fees and other related expenses;
     2) date calculation or presentation of taxpayer documents: for sums of komissionnyhsborov;
     for the cost of third-party organizations for their work (services);
     in the form of lease (leasing) payments for lease (leasing) property;
     pokuple expenses of foreign currency;
     for other podobnyhrashodov;

     3) date of money transfer from current account (payment of) the taxpayer for expenses as amounts vyplačennyhpod″emnyh;
     in the form of compensation for use for official travel of the personal cars;
     4) date approved expense report seconded employee: nakomandirovki expenses;
     for nasoderžanie service vehicles;
     for predstavitel′skihrashodov;
     for other podobnyhrashodov;
     5) date of money transfer from current account (payment of) the taxpayer for contributions, contributions, and other mandatory payments;
     6) date of transactions with foreign currency and precious metals, as well as the last day of the current month-costs in the form of negative exchange difference and revaluation of precious metals;
     7) date of implementation or other disposals of securities-costs related to the acquisition of securities, including their cost;
     8) date načisleniâprocentov (fines, penalties and (or) other sanctions) in accordance with the terms of the zaklûčennyhdogovorov or on the basis of a court decision-by income: interest on credits and loans subject to the provisions of paragraph 8 of this article;
     in the form of fines, penalties and (or) other sanctions for breach of contractual obligations, as well as the amounts of damages or prejudice;
     for other analogičnymdohodam.
     8. For credit and other similar contracts concluded for a period of more than one reporting (tax) period and not an equal distribution of costs (or providing unequal implementation costs), for the purposes of this chapter shall be considered as performed ivklûčaetsâ consumption of expenses every month.  Consumption is determined by the taxpayer alone as the proportion provided for in the terms of the contract, in the relevant month.
     Produced by consumption as percent of part of the accumulated coupon (interest) income is recognised on the date of payment of interest and (or) the date of the implementation of the securities, whichever occurred earlier.
 
     Article 273. Income and expenditure Porâdokopredeleniâ prikassovom method 1. Organizations have the right to determine the date of the receipt of income (implementation) on cash basis, if the average for the previous four quarters the amount of revenue from the realization of goods (works, services) of those organizations without regard to tax nadobavlennuû rate and sales tax did not exceed one millionarublej for each quarter.
     2. in order to nastoâŝejglavy the date of receipt of income recognized day on bank accounts and (or) in cash, other property (works, services) and (or) property rights (cash method).
     3. Rashodaminalogoplatel′ŝikov recognized costs after their actual payment.  In chapter celâhnastoâŝej payment of goods (works, services and (or) property rights) recognizes the obligation of the acquirer taxpayer prekraŝenievstrečnogo ukazannyhtovarov (works, services) and property rights before the seller, which is directly connected with the delivery of these goods (works, services, the transfer of property rights).
     While expenses are composed of expenditures with the following features: 1) material costs, and labor costs are taken into account in the composition of the costs at the time of cancellation of cash settlement payments sčetanalogoplatel′ŝika sredstvs izkassy, while another mode of repayment of debts-at the time of such repayment.
The same applies for the payment of interests for use of borrowings (including bank loans) and when paying for the services of third parties. The costs for the acquisition of raw materials are taken into account in the composition of the costs as cancellation of this raw material in production;
     2) depreciation is taken into account in the composition of spending in amounts accrued for reporting (tax) period.  While depreciation is allowed only by the taxpayer paid for depreciable assets used in production. A similar procedure applies in respect of costs capitalized under articles 261, 262, 266 and 267 of this code;
     3) uplatunalogov costs and fees are taken into account in the composition of expenditure in the amount of their actual uplatynalogoplatel′ŝikom.  If you have debts to pay taxes and fees the cost of redemption are taken into account in the composition of expenditure within actually repaid debt and those reporting (tax) period when a taxpayer repays specified debt.
     4. Eslinalogoplatel′ŝik, which naopredelenie revenue and expenditure on cash basis during the tax amount limit for periodaprevysil of proceeds from realization of goods (works, services), established by paragraph 1 of this article, he is obliged to go to the definition of income and expenses on an accrual basis since the beginning of nalogovogoperioda, during which bylodopuŝeno such excess.
 
     Article 274. Nalogovaâbaza 1. Tax base for the purposes of this chapter, recognized the monetary profit, determined in accordance with article 247 of this code shall be subject to taxation.
     2. When the tax base for profit, taxable at a rate different from the rate specified in article 284, paragraph 1 of the present Code shall be determined separately by the taxpayer.
     3. Revenue and expenditure of the taxpayer to this chapter takes into account in cash.
     4. Income received in kind as a result of realization of goods (works, service), property rights (including barter operations) are counted on the basis of the transaction value, subject to the provisions of article 40 of this code.
     5. Vnerealizacionnyedohody received in kind are recorded when the opredeleniinalogovoj base on the basis of the transaction value, subject to the provisions of article 40 of this code, unless otherwise provided for in this chapter.
     6. for the purposes of nastoâŝejstat′i market prices are determined in a manner similar to the order of determining market prices determined by subparagraph 2 of paragraph 3, as well as paragraphs 4-11 article 40 of this code at the time of the realization or non-sale transactions (without inclusion of value-added tax, excise and sales tax).
     7. in determining the tax base profit subject to taxation is determined by the progressive total from the beginning of the tax period.
     8. If during the reporting period the taxpayer (tax) obtained loss (determined in accordance with article 283 nastoâŝegoKodeksa), reporting (tax) period, the tax base is recognized as equal to zero.
     Losses, received by the taxpayer in reporting (tax) period are accepted for tax purposes in the manner and under the conditions laid down in article 283 of the criminal code.
     9. When isčisleniinalogovoj are not considered base consisting of taxpayers ' income and expenditure income and expenditure relating to gambling.
     Taxpayers who are gambling organizations, as well as receiving revenues from activities related to gambling, are required to maintain separate accounting of revenues and expenditures on such activities.
     While rashodyorganizacij involved in the gaming business, in case of impossibility of their Division are determined in proportion to the percentage of the Organization's income from activities related to gambling, in total income for all activities of the organization.
     10. taxpayers applying in accordance with the present code special tax regimes, in the calculation of the tax base not tax učityvaûtdohody and costs related to such regimes.
     11. the peculiarities of the definition of the tax base by banks shall be established taking into account the provisions of articles 290-292 of the present code.
     12. Osobennostiopredeleniâ the tax base for insurers are established taking into account the provisions of articles 293 and 294 of this code.
     13. features of the definition of the tax base for non-State pension funds are established taking into account the provisions of articles 295 and 296 of the present code.
     14. Osobennostiopredeleniâ the tax base on the professional securities market participants shall be established taking into account the provisions of articles 298 and 299 of the present code.
     15. features of the definition of the tax base of operations with securities are established in Article 280, bearing in mind the provisions of articles 281 and 282 of the criminal code.
     16. Osobennostiopredeleniâ tax base for operations with financial instruments of urgent sdelokustanavlivaûtsâ subject to the provisions of articles 301-305 of this code.
 
     Article 275. Osobennostiopredeleniâ tax base for income received from equity participation in drugihorganizaciâh tax nadohody from participation in the organizations (for the purposes of this chapter-dividends) is subject to the following provisions.
     1. If the source of income of the taxpayer is a foreign organization, the amount of tax in respect of dividends received by the taxpayer is determined independently basedfrom amount received dividends and rates under subparagraph 2 of paragraph 3 of article 284 of the present code.
     While taxpayers receive dividends from foreign organizations, including through a permanent establishment of a foreign organization in the Russian Federation, is not entitled to reduce the amount of tax calculated in accordance with this chapter, summunaloga, calculated and paid on

the location of the source of income, unless otherwise stipulated by an international treaty.
     2. If the source of income of the taxpayer is a Russian organization, ukazannaâorganizaciâ a tax agent and determines the amount of tax in the light of paragraph položenijnastoâŝego.
     While the amount of tax to withhold from the income of the recipient of the dividends, to the taxpayer amounts to a tax agent on the basis of the total amount of tax calculated in the manner prescribed by this paragraph, and the share of each nalogoplatel′ŝikav the total amount of dividends.
     Total tax ssummy of dividends is determined as the difference between the amount of dividends to be distributed mežduakcionerami (participants), umen′šennojna the amount of dividends to be paid in accordance with paragraph 3nastoâŝej of article, and the amount of dividends received by the tax agent itself for the current reporting (tax) period.  If the difference is negative, then there arises the obligation to pay the tax and not proizvoditsâvozmeŝenie.
     If the difference is positive, it applied the rate provided for in subparagraph 1 of paragraph 3 of article 284 of the present code.
     3. in the case of a Russian organization-tax agent pays dividends of foreign organizations and (or) a natural person who is not a resident of the Russian Federation, the tax base of the recipient taxpayer dividends on each such payment shall be determined as the sum of paid dividends IR it rate applies to subparagraph 2 of paragraph 3 of article 284 of the present code.
 
     Article 276. Osobennostiopredeleniâ učastnikovdogovora upravleniâimuŝestvom fiduciary tax base 1. For the purposes of this chapter are not included in the income of the trustee transferred in trust founder doveritel′nogoupravleniâ property (hereinafter in this chapter-founder) as well as property rights.
     2. Trustee must determine on an accrual basis based on the results of each reporting (tax) period, the income of the founder (beneficiary) of asset management, resulting in the reporting (tax) period from property transferred in trust, and the quarterly soobŝat′učreditelû (beneficiary) concerning the amount to be paid as income of the founder (beneficiary).
     Income received by the founder (beneficiary) of a property (property rights) passed in asset management, are included in unrealized revenue founder (beneficiary) and are tax deductible in the manner prescribed by this chapter. When this načislennyesummy income are included in unrealized dohodovučreditelâ (beneficiary) regardless of the actual enumeration of this income to the founder (beneficiary).
     Founder trustee, costs related to the fiduciary management agreement (including, in particular, the Governor for the implementation of the asset management), are included in unrealized expenses founder.
     Funds received by trustee as a reward, vklûčaûtsâv income from the sale of goods (works, services) of the trustee and are tax deductible in the manner prescribed by this chapter. While sostavrashodov have a trustee shall include expenditures related to the implementation of the asset management, unless those costs are not reimbursed the founder trustee.
     Beneficiary, the founder of the neâvlâûŝijsâ asset management, composition of the unrealized revenue includes vsedohody received from the trustee under the fiduciary management agreement.
     3. the founder of the trust management losses from using the passed in doveritel′noeupravlenie property does not reduce income earned from managing the assets.  When you return to the founder of assets (trust management upon termination of the contract), the cost of which is reduced as a result of repayment of debts under obligations which have arisen in connection with trust management, the negative difference between the value of the property passed to vdoveritel′noe, and the return value of the property is the loss of the founder.
     4. Return on assets (property rights) trustee founder (beneficiary) is not the sale of goods (works, services).  For the purposes of this glavyne is included in the income of the founder (beneficiary) trust management of the return of property, including property rights, passed earlier in asset management, regardless of the actual size (magnitude) of a property (property rights).
 
     Article 277. Osobennostiopredeleniâ tax base for income received from the transfer of assets to the authorized (total) capital (Fund) 1. When placing the issued shares (interest) income and expenses of the taxpayer and the income and expenses of a taxpayer who acquires such shares (shares) (hereinafter in this article-shareholder (participant, shareholder) shall be determined taking into account the following considerations: 1) not priznaetsâdohodom (loss) tax-payer-issuer is the difference between the nominal value of shares (shares) and the value of the received property (including money), property rights, when placing the taxpayer issued their shares (shares , shares);
     2) not priznaetsâdohodom (loss) of the taxpayer-shareholder (Member, shareholder) made the difference between the cost of a property, property rights and nominal value purchased shares (shares).
     With the cost of the purchased shares (shares) is equal to the value of the contributions (passed) property (property rights), which is defined on the basis of a decision of the shareholders (participants, shareholders) of the issuing organization or on the basis of the value determined by an independent appraiser, in view of the amounts of possible additional costs that the recipient (transferee) may incur such an amendment (transfer).
     2. In case of liquidation of organization and the distribution of the assets of liquidating the Organization income tax payers-shareholders (participants, shareholders) closing of the Organization shall be determined on the basis of the market prices of their assets (property rights) at the time of receipt of the property, minus actually paid the relevant shareholders (participants, shareholders) of the Organization the cost of shares (shares).
     3. The reorganization of the Organization, regardless of the form of reorganization, for taxpayers-shareholders (participants, shareholders) no income (loss), accounting for tax purposes.
 
     Article 278. Osobennostiopredeleniâ tax base for income received by the parties to the Treaty prostogotovariŝestva 1. For the purposes of nastoâŝejglavy is not recognized by the realization of goods (works, services) peredačanalogoplatel′ŝikami property, including property rights, as the contributions of the participants simple associations (hereinafter in this article-partnership).
     2. If at least one of the participants in the partnership is a Russian organisation or natural person who is a resident of the Russian Federation, accounting of income and expenses of such a partnership for tax purposes should be the Russian party regardless of who is entrusted with the conduct of the Affairs of a partnership in accordance with the Treaty.
     3. the participant of the company carrying out the income and expenditure account this partnership for tax purposes must determine on an accrual basis based on the results of each reporting (tax) period, the income of each Member of the partnership in proportion to the relevant Member of the partnership, established by the agreements, dohodetovariŝestva, received in the reporting (tax) period from the activities of all participants in the framework of the partnership.   Amounts owed (distributed) proceeds each participant the participant of company partnerships conducting the accounting of income and expenses, must quarterly remains before the 15th of the month following the reporting (tax) period, notify each participant in this partnership.
     4. gains derived from participation in the partnership, are included in income tax taxpayers parties, camaraderie and are tax deductible in the manner prescribed by this chapter.  The losses of the partnership are not distributed mežduego participants and their taxation are not counted.
     5. When the Treaty partnership prekraŝeniidejstviâ, participants in the distribution of income from deâtel′nostitovariŝestva not adjust previously recorded in income tax on income faktičeskipolučennye in the distribution of income from the activity of the partnership.
     6. When the Treaty partnership and prekraŝeniidejstviâ restitution učastnikamètogo contract the negative difference between the assessment of the return of property and assessment, for which the property was passed previously simple partnership Treaty, does not recognize a loss for tax purposes.
 
     Article 279. Osobennostiopredeleniâ tax base in an assignment (assignment) of claim 1. When the assignment of the taxpayer-the seller of goods (works, services) osuŝestvlâûŝimisčislenie income (expenses) for the method

calculation of the debt to a third party the right to claim the Treaty donastupleniâ on realization of goods (works, services) maturity a negative difference between income otrealizacii debt claims and value realized goods (works, services) acknowledged losses of the taxpayer. When this razmerubytka for tax purposes may not exceed the amount of interest which would be nalogoplatel′ŝikuplatil in the light of the requirements of article 269 of the present code on debt obligation equal to income from cession of rights, covering the period from the date of assignment of claim prior to the date of termination.
     2. When the assignment of the taxpayer-the seller of goods (works, services) osuŝestvlâûŝimisčislenie income (expenses) on an accrual basis, the rights of a third party after the occurrence of the trebovaniâdolga Treaty on the realization of goods (works, services) maturity a negative difference between income otrealizacii debt claims and value realized goods (works, services) recognized a loss on the deal cession, which is included in unrealized costs the taxpayer.   If this loss is accepted for tax purposes as follows: Article 1 (repealed in part of the presentation of the second paragraph of paragraph 2 of article 279 on the basis of the Federal law of April 20, 2014  N 81-FZ collection zakonodatel′stvaRossijskoj Federation, 2014, N 16, art. 1838) (art. 1 repealed in part statement of paragraph 2 of the third paragraph of article 279 on the basis of the Federal law of April 20, 2014  N 81-FZ collection zakonodatel′stvaRossijskoj Federation, 2014, N 16, art. 1838) 3. In the further realization of the right of a debt by the taxpayer who is the eligibility requirements, the specified operation is seen as the realization of financial services. Income (proceeds) from the sale of financial services is determined by the kaksumma funds received by the taxpayer in the subsequent assignment of claim to or termination of the obligation.
The definition of the tax base, the taxpayer may reduce the income derived from the sale of pravatrebovaniâ, at the cost of the acquisition of the right debt.
 
     Article 280. Osobennostiopredeleniâ tax base pooperaciâm with securities 1. Procedure for rating of objects of civil law rights to securities shall be established by the civil legislation of the Russian Federation and the applicable laws of foreign States.
     Order otneseniâcennyh securities to emission is determined by the national legislation.
     If an operation with cennymibumagami can be identified as well as the operation of financial instruments sročnyhsdelok, the taxpayer chooses the order of taxation of such transactions.
     2. Dohodynalogoplatel′ŝika from realization of operations or other disposals of securities (including maturity) are determined based on sales prices or other disposals of securities, as well as the amount of the accumulated interest rate (coupon) of income paid by the buyer to the taxpayer and the amount of interest (coupon) income vyplačennojnalogoplatel′ŝiku issuer.  When the vdohod of the taxpayer from the sale or other disposal of securities does not include the amount of interest (coupon) income tax učtennyepri previously.
     Implementation costs (or other disposal) of securities is determined on the basis of the purchase price of the securities, the implementation costs, the amount of the accumulated interest (coupon) income, paid by the taxpayer to the seller of the securities.  In doing so, the amount does not include consumption of accumulated interest (coupon) income recorded earlier in taxation.
     3. For the purposes of this chapter are recognized securities traded on the organized securities market only when the following conditions are met simultaneously: 1) if they have been allowed kobraŝeniû least one organizer of trade, eligible, in accordance with national legislation;
     2) if information about their prices (quotations) is published in the media (including electronic) or can be provided by the organizer of the trade or other authorized person, any interested person within three years after the date of transactions with securities;
     3) If on the nimrassčityvaetsâ market quote, where so provided in the relevant national legislation.
     4. Under rynočnojkotirovkoj of the securities for the purposes of this chapter refers to the weighted average price of the security on transactions made during the trading day through the organizer of trade.
If one and the žecennoj paper transactions took place through two or more of the organizers of the trade, the taxpayer may choose a market quotation, established by one of the organizers of the trade.  If the organizer of the trade weighted average price is not calculated, for the purposes of this chapter for the weighted average price accepted half of the sum of the maximum and minimum prices of trades made during the trading day through the organizer of trade.
     Under nakoplennymprocentnym (coupon) income refers to the portion of the interest rate (coupon) of income, the payment of which establishes the terms and conditions of the issue of such securities, calculated in proportion to the number of days that have elapsed from the date of issuance of the securities or payment date preceding the coupon before the date of the transaction (the date of transfer of securities).
     5. When the securities traded on the organized securities market, for the purpose of taxation was adopted, the actual selling price or other disposals of securities, if this cenanahoditsâ in the interval between the maximum and minimum prices (price interval) with the specified securities, zaregistrirovannojorganizatorom trade in the securities market at the date of the respective transaction.
     If one and the žecennoj paper transactions on the specified date were committed through two or more of the organizers of the trading in the securities market, tonalogoplatel′ŝik has the right to independently choose the organizer of trade, price interval values which will be used by the taxpayer for tax purposes.
     In the absence of information on the range of prices from the organizers of trading in the securities market on the date of the transaction, the taxpayer prinimaetinterval these prices of securities according to the organizers of trading in the securities market on the date of the next bidding process, prior to the date of the respective transaction, if bidding on these securities were held by the organiser of the trade at least once in the past 12 months.
     While respecting taxpayer order, above, the actual selling price or other disposals of securities, based in the corresponding interval of prices shall be taken for tax purposes as the market price.
     6. With regard to domestic securities not traded on organized securities market, for the purpose of taxation was adopted, the actual selling price or other disposal of domestic securities data when performing at least one of the following conditions: 1) if the actual price of the corresponding sdelkinahoditsâ in the range of prices for similar securities, a registered organizer of trading in the securities market on the datusoveršeniâ transaction or on the date of the next auction, held before the transaction dnâsoveršeniâ If the bidding on these securities were held by the organiser of the trade at least once in the past 12 months;
     2) if the deviation of actual prices of the respective transaction is within 20 percent upward iliponiženiâ of the weighted average prices of similar securities, calculated by the organizer of the trading in the securities market in accordance with the established rules of them trades at the date of such transaction or on the date of the next bidding process, prior to the date of the respective transaction, if bidding on these securities were held by the organiser of the trade at least once in the past 12 months.
     In the absence of information on the results of bidding on similar securities actual transaction price is accepted for tax purposes esliukazannaâ the price differs by not more than 20 per cent of the estimated prices of the securities kotoraâmožet be determined at the date of transactions with securities with the specific conditions of the concluded transaction, features and prices of securities circulation and inyhpokazatelej, which could serve as the basis for this calculation. In particular, the estimated share price Jet number can be used by the issuer's net assets value per share, corresponding to determine the estimated prices of debt securities may be used, the market value of the interest rates for the corresponding period in the respective currency.
     7. taxpayer-shareholder, implements the shares received upon the increase of the Charter capital of a joint-stock company, defines income as the difference between the cost of implementation and pervonačal′nooplačennoj cost of shares, adjusted to take into account the izmeneniâkoličestva shares as a result of the capital increase.
     8. The tax base of pooperaciâm with securities is determined by the taxpayer separately, except for the tax base of operations with securities, described the domestic securities market professionals.  While taxpayers (except professional securities market participants,

carrying out dealer activity) define tax bazupo transactions with securities traded on the organized securities market, separately otnalogovoj bases on operations with securities traded on the organized securities market.
     9. When implementing or other disposition of securities (except in the case specified in paragraph 7 of this article), the taxpayer shall independently in accordance with the accounting policy for tax purposes chooses one of the following methods to write-off expenses cost the retired securities: 1) by sebestoimostipervyh on-time acquisitions (FIFO);
     2) on sebestoimostiposlednih time of acquisitions (LIFO).
     10. taxpayers who received a loss (loss) from operations with securities in the previous tax period or previous periods, vpraveumen′šit′ tax base from operations with securities in the reporting (tax) period (to transfer such losses in the future) in the manner and under the conditions established in article 283 of the criminal code.
     Transferring losses from operations with securities, circulating at the organized market of securities, and securities that are not traded on the organized securities market is carried out separately on these valuable bumagamsootvetstvenno within income derived from operations sukazannymi securities.
     Revenues derived from operations with securities traded on the organized securities market, may not be reduced by costs or losses from operations with securities traded on the organized securities market.
     Revenues derived from operations with securities traded on the organized securities market, may not be reduced by costs or losses from operations with securities traded on the organized securities market.
     The provisions of the second, third and fourth paragraphs of this paragraph does not apply to securities market professionals carrying out dealer activity.
 
     Article 281. Distinctions of determining of nalogovojbazy pooperaciâm with State and municipal securities transactions on realization of Prinalogoobloženii or other disposals of securities price issue of State and municipal securities is counted without interest rate (coupon) of income in time of possession by the taxpayer of these securities, the payment of which establishes the terms and conditions of the issue of such securities.
     Taxation of interest accrued over the period of State and municipal securities on the balance sheet of the taxpayer, is performed in the manner and under the conditions established by this chapter. On State and municipal securities, which is included in the transaction value part of the accumulated coupon income, revenue decreases in the amount of $ dohodv accumulated coupon income payable during ownership by the taxpayer specified securities.
 
     Article 282. Osobennostiopredeleniâ tax base on sdelkamREPO with securities 1. For the purposes of this code, the REPO operations refers to the transaction for the sale (purchase) of securities (REPO first part) with compulsory subsequent buyback (sell) securities of the same issue of the same number (the second part of the repo) through a particular treaty term costs, ustanovlennojètim contract at the conclusion of the first part of the transaction.  For the purposes of this Code the term of REPO transactions, must not exceed 6 months.   While this deal may be prolonged for a period not exceeding the number of days from the date of execution of the transaction under the terms of its conclusion until the end of the reporting period.
     2. operation REPO nemenâet securities purchase price and accrued interest (coupon) income on the date of the first part of the REPO to the taxation of income from their subsequent realization after the repurchase of securities by the second part of the repo.
     3. Earnings (loss) from sales of securities by the pervojčasti repo transactions are not taken into account in determining the tax base.
Tax base on interest (coupon) income determined in accordance with paragraphs 4, 5 and 7 of this article. These sorts of income taxation is carried out at the rate established in article 284 of the present code.
     4. For the first part of the REPO seller the difference between the acquisition price of the second part of the first price and REPO častiREPO recognized: 1) If this difference is positive, interest costs poprivlečennym tools kotoryevklûčaûtsâ in the composition of expenditure, taking into account the provisions of articles 265 and 269 of the present Code (for banks-article 291 of this code);
     2) If this raznicaotricatel′na, in the form of interest on the loan given to securities that are included in income under article 250 of the criminal code.
     5. For buyers on the first part of the difference between the REPO implementation on the second part of the REPURCHASE and the acquisition price for the first part of the REPO has been recognized: 1) If this difference is positive, revenues in the form of hosted tools that are included in income under article 250 of the present Code (for banks-article 290 of the present Code);
     2) if such difference is negative, the costs in the form of interest on the loan, obtained cennymibumagami, which are included in the costs in the manner prescribed by articles 265 and 269 of the present code.
     6. If at the date of the execution of the second part of the REPO transaction is a reverse purchase (sale) of securities are not performed or not performed in full, the seller of the first part of the REPO defines income (expense) from the sale of securities in securities not redeemed by časticennyh povtoroj part of the repo, at the date of execution of the first part of the REPO in the manner and under the conditions provided for in Article 280 of this code. At that price the securities taken for tax purposes, subject to the provisions of paragraphs 5 and 6 of article 280 as at the date of the sale of such securities.
     The provisions of nastoâŝegopunkta shall not apply to securities purchased after the date of the transaction in accordance with the terms of her detention, but within the reporting period.
     7. When calculating the difference between the price (acquisition) for the second part of the REPURCHASE and the acquisition price (sales) for the first part of the repo, determined in accordance with paragraphs 4 and 5 nastoâŝejstat′i, sales price (purchase) on the second part of the REPO is calculated based on a percentage (coupon) income on the date of the second part of the repo, increased nasummu the coupon payment, by the issuer (if any) and reduced by the amount of the accumulated interest (coupon) income on the date of the first part of the repo.
     8. For the purposes of this article, the dates of the first and second part of the REPO is considered the date of actual transfer of respectively the security.   Is the actual selling price (purchase) of securities as REPO on the first part and the second part of the REPO regardless of market stoimostitakih securities on the date of transfer.  The provisions of this paragraph shall not apply in respect of a security that is not performed by the second part of the repo (taking into account the provisions of paragraph 6 of this article).
 
     Article 283. Perenosubytkov for the future 1. taxpayers who have suffered loss (loss) calculated in accordance with this chapter, previous tax periodeili in earlier tax periods, may reduce the tax base of the current tax period for the full amount of the ubytkaili portion of this amount (transfer loss).  The tax base of the current tax periodaproizvoditsâ with the specifications provided for in this article, article 1, subparagraph of paragraph 32, 264 articles 280 and 304 of this code.
     2. the taxpayer holds the right to migrate future loss within ten years following the tax period, however, which received this loss.
     The taxpayer vpraveperenesti for the current tax period the amount received in last month's tax period.  Replication total carry-over of losses in any reporting (tax) period may not exceed 30 per cent of nalogovojbazy calculated in accordance with article 274 of the criminal code.
     In a similar manner, not loss carried forward the closest next year could be transferred in whole or in part, for the next year of the next nine years, taking into account the second položenijabzaca this paragraph.
     3. If the taxpayer had incurred losses of more than one tax period, perenostakih losses for the future is made in the order in which they are incurred.
     4. Nalogoplatel′ŝikobâzan store documents certifying the amount of incurred losses during the whole period when it reduces the tax base of the current tax period the total amount previously received in damages.
     5. In the event of termination of the activity of the taxpayer because of the reorganization, the taxpayer is entitled to a successor to decrease the tax base in the manner and under the conditions provided for in this article, the amount of damages received reorganizuemymi organizations until the reorganization.
 
     Article 284. Nalogovyestavki 1. The tax rate is set (except as otherwise provided in paragraphs 2-5 of this article) at a rate of 24 per cent. At the same time: the amount of tax calculated on the tax rate of 7.5

per cent have been in the federal budget;
     the amount of tax calculated on the tax rate of 14.5 percent, is credited to the budgets of the constituent entities of the Russian Federation;
     the amount of tax calculated on the tax rate of 2 per cent has been in local budgets.
     Legislative (representative) bodies of constituent entities of the Russian Federation shall have the right to reduce the tax rate on individual kategorijnalogoplatel′ŝikov in part amounts of tax included in the budgets of the constituent entities of the Russian Federation. When the specified rate may not be lower than the 10.5 percent.
     2. Nalogovyestavki on income of foreign organizations not related to activities in the Russian Federation, čerezpostoânnoe representation, are installed in the following sizes: 1) 20 per cent of income slûbyh, other than those referred to in subparagraph 2 of this paragraph and paragraphs 3 and 4 of this article;
     2) 10 per cent from the use, maintenance or rental (freight) ships, aircraft or other moving vehicles or containers (including trailers and accessories required for transport) in connection with the implementation of international transport.
     3. To nalogovojbaze, defined by income received in the form of dividends, the following rates apply: 1) 6 per cent-podohodam obtained videdividendov from Russian organizations Russian organizations and individuals-tax residents of the Russian Federation;
     2) 15%-podohodam, in the form of dividends received from Russian organizations, foreign organizations, as well as income received in videdividendov Russian organizations from foreign organizations.
     When the tax is calculated taking into account the characteristics referred to in article 275 of the criminal code.
     4. the tax base determined on operations sotdel′nymi types of debt, tax rates are as follows: 1) 15 per cent of income in the form of interest on State and municipal securities (except domestic securities specified in subparagraph 2 of this paragraph), conditions of the issuance and circulation of which provided income in the form of interest;
     2) 0%-podohodu in the form of interest on State and municipal bonds issued before January 20, 1997 inclusive, as well as podohodu in the form of interest on the bonds of the State monetary bond 1999 year, issued in implementation of innovations of bonds of internal state valûtnogozajma series III, issued in order to ensure the necessary conditions for the settlement of domestic currency debt of the former Soviet Union, internal and vnešnegovalûtnogo debt of the Russian Federation.
     5. Profit polučennaâCentral′nym Bank of the Russian Federation on the implementation of activities related to the implementation of the functions stipulated by the Federal law "on the Central bankeRossijskoj Federation (Bank of Russia)", shall be taxed at 0 nalogovojstavke per cent.
     Profit polučennaâCentral′nym Bank of the Russian Federation from activities not related to the functions stipulated by the Federal law "on the Central bankeRossijskoj Federation (Bank of Russia)", shall be taxed at the rate of tax under paragraph 1 of this article.
     6. The amount of tax calculated at tax rates established in paragraphs 2-4 of this article shall be included in the federal budget.
 
     Article 285. Nalogovyjperiod. Reporting period 1. Tax periodompo tax calendar year is recognized.
     2. Reporting periodamipo tax recognized in the first quarter, six months and nine months of the calendar year.
 
     Article 286. Porâdokisčisleniâ tax and advance payments 1. Tax is determined as the relevant tax rate percentage tax base determined in accordance with article 274 of the criminal code.
     2. unless otherwise neustanovleno paragraphs 4 and 5 of this article, the amount of tax on the outcome of the tax period shall be determined by the taxpayer alone.
     According to the results of the každogootčetnogo (tax) period, unless otherwise provided for in this article, taxpayers calculate the sum of the quarterly advance payment on the basis of the tax rate and actual profits shall be calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, six months, nine months and one year.  The amount of quarterly advance payments will be based on the previously assessed amounts of advance payments.  During the reporting period (quarter) taxpayers pay monthly advances.   Payment of the monthly advance payments shall be made in equal instalments in the amount of one third of the actually paid a quarterly advance payment for the quarter preceding the quarter which is made for the payment of monthly advance payments.
     Nalogoplatel′ŝikiimeût right to go to the calculation of the monthly advance payments on the basis of the actual profits subject to calculation. In this case, the determination of the amounts of advance payments shall be made by taxpayers on the basis of the tax rate and actual profits, calculated on an accrual basis from the beginning of the tax period until the end of the month.
     The amount of advance payments, if any, payable to the budget shall be determined in the light of previously assessed amounts of advance payments.
The taxpayer has the right to go to pay monthly advances based on the actual profits, notifying the tax authority no later than 31 December of the year preceding the tax period in which the transition to this system of payment of advance payments.  Replication system of payment of advance payments cannot be altered by the taxpayer during the tax period.
     3. The organization, which for the previous four quarters of revenues, determined in accordance with article 249 of this code, does not exceed an average of three million rublejza every quarter, as well as budgetary institutions, foreign organizations, osuŝestvlâûŝiedeâtel′nost′ in the Russian Federation, through the Permanent Mission, nonprofit organizations that do not have income from realization of goods (works, services), simple partnerships in respect of income they receive from participating in simple companies investors produkciiv sharing agreements part of the income derived from the implementation of these agreements, the Treaty beneficiaries pay fiduciary only quarterly advance payments for the period itogamotčetnogo.
     4. If the taxpayer is a foreign organization that receives income from sources in the Russian Federation, is not associated with the Permanent Mission of the Russianfederation, responsibility for determining the amount of the tax deduction of this amount from the income of the taxpayer and the tax payable to the budget rests with the Russian organization or foreign organization, which carries out activities in the Russian Federation mission čerezpostoânnoe (tax agents) paying a specified income taxpayer.
     Tax agentopredelâet tax amount for each payment (payable), cash or other income.
     5. Russian organizations, taxpayers paying income received from dividends and interest on State and municipal securities, subject to taxation in accordance with this chapter, opredelâûtsummu tax separately for each such taxpayer primenitel′nok each payment of specified income: 1) if the source of income of the taxpayer is a Russian organization, the obligation to withhold tax from the income of the taxpayer and list it in the budget rests on this source of income.
     In this case, the tax in the form of advance payments is deducted from the taxpayer's income at each payment of such proceeds;
     2) if pogosudarstvennym and municipal securities, it is not possible to determine the source of income amount of income podležaŝegonalogoobloženiû, tax-payer of the income recipient independently carries out the calculation and payment of tax in the form of advance payments from income received.
     Information on the types of securities to which the order established under this paragraph shall be communicated to taxpayers by authorized by the Government of the Russian Federation Federal Executive authority.
 
     Article 287. Timing iporâdok and tax videavansovyh tax payments 1. Tax payable on the expiration of the tax period shall be paid no later than the deadline for filing tax returns for the relevant tax period article 289 of the present code.
     Kvartal′nyeavansovye payments are due no later than the deadline for filing tax returns for the relevant reporting period.
     Monthly payments payable during the reporting period, shall be paid no later than 15th day of each month of the reporting period.
     Taxpayers, isčislâûŝie monthly prepayments on the actual profits, pay advance payments no later than the 30th day of the month following the reporting period.
     By itogamotčetnogo (tax) period, monthly advance payments paid during the reporting (tax) period counted priuplate quarterly advance payments.
Quarterly payments count towards the payment of the tax according to the results of the tax period.
     2. Russian organization or foreign organization,

carrying out the activity in the Russian Federation mission čerezpostoânnoe (tax agents), paying income foreign organization, keep the amount of income that a foreign organization each pay (enumeration) her money or otherwise obtaining foreign organization revenue, unless otherwise stipulated by this code.
     The tax agent is obliged to remit the appropriate amount of tax within three days after payment (transfers) of funds of a foreign organization or other income foreign organization.
     3. the peculiarities of tax taxpayers have separated subdivisions are established by article 288 of this code.
     4. On income paid to taxpayers in the form of dividends, and takžeprocentov for State and municipal securities, tax withheld in payment of income, shall be transferred to the budget a tax agent making payment within 10 days from the date of payment.
     Tax on income subject to taxation in accordance with subparagraph 1 of paragraph 4 of article 284 of the present Code of the recipient of income payable vbûdžet the recipient taxpayer income within 10 days after the end of the month, you received the income.
     5. Newly created organizations pay quarterly advance payments for the appropriate reporting period, provided that sales revenue does not exceed one million rubles or vmesâc three million dollars in the quarter.  In case of exceeding of these limits the taxpayer beginning with the month following the month in which such excess has occurred, shall pay the advance payment in the manner provided for in paragraph 2 of this article.
 
     Article 288. Osobennostiisčisleniâ and payment of tax by the taxpayer, with subdivisions 1. taxpayers-Russian organizations, have subdivisions, calculation and payment of federal budget amounts of advance payments, as well as amounts of tax calculated according to the results of the tax period, produce at the place of svoegonahoždeniâ without distribution of these amounts in separate units.
     2. Payment of avansovyhplatežej, as well as amounts of tax to be credited in a profitable part of the budgets of the constituent entities of the Russianfederation and budgets of municipalities is carried out by taxpayers-Russian organizations according to the location of the Organization, as well as on the location of each of the eeobosoblennyh units based on the share of profit attributable to these separated units, defined as the srednââarifmetičeskaâ value of the proportion of the average number of employees (labour costs) and proportion of the residual value of the depreciable property that a separate division, respectively, in the average number of employees (labor costs) and residual value depreciable property determined in accordance with paragraph 13 of article 259 of the present Code, in General on the taxpayer.
     When ètomnalogoplatel′ŝiki independently determine which indicators should be used-the average number of employees or the sum of labour costs.  Selected by the taxpayer must be constant during the tax period.
     In srednespisočnuûčislennost′ workers included workers in the State, including posovmestitel′stvu workers, as well as non-vštate (performing work on agreements civil legislation for the relevant reporting (tax) period).
     Rather than the average number of employees of the taxpayer with the seasonal cycle of work or other features of the activities involving the seasonality of privlečeniârabotnikov, in agreement with the tax authority at the place of his stay may apply the indicator proportion oplatutruda costs, determined in accordance with article 255 nastoâŝegoKodeksa.  When this is determined by the proportion of the costs of trudakaždogo separate units, the total cost to the taxpayer, to pay.
     Amount of avansovyhplatežej, as well as the amount of tax credits in a profitable part of the budgets of the constituent entities of the Russianfederation municipal budgets are calculated at the rates of tax applicable traditionally used, where are the organizaciâi of its subdivisions.
     3. Calculation of tax payments, summavansovyh and takžesumm tax, payable to the budgets of the constituent entities of the Russian Federation and municipal budgets for mestunahoždeniâ of separate units, carried out independently by the taxpayer.
     In the calculation of monthly income tax advances during the reporting (tax) period the taxpayer applies the previous reporting period.
     Information about summahavansovyh tax payments, as well as the amounts calculated tax poitogam tax period, the taxpayer informs its separate units, as well as the tax authorities at the location of the separate divisions within the term prescribed in this article for filing tax returns for the relevant accounting or tax period.
     4. the taxpayer shall pay the amount of the advance payments and the amount of tax, isčislennogopo tax period results in the budgets of the constituent entities of the Russianfederation and municipal budgets at the location of the separate divisions within the term stipulated in article 289nastoâŝego of the code for filing tax returns for the relevant accounting or tax period.
     5. If the taxpayer has separate subdivision outside the Russian Federation, the tax payable to the budget, taking into account the particularities of article 310 of the criminal code.
 
     Article 289. Nalogovaâdeklaraciâ 1. taxpayers regardless of whether they have the obligation to pay the tax, and (or) advance payments on tax, tax calculation and payment features required by the end of each fiscal period otčetnogoi submit to the tax authorities at the place of its location and the location of each obosoblennogopodrazdeleniâ the relevant tax returns in the manner prescribed in this article.
     Tax agents are required by each reporting (tax) period, in which they pay the taxpayer to submit to the tax authorities at the place of its finding tax calculations in the manner prescribed in this article.
     2. taxpayers according to the results of otčetnogoperioda tax returns are a simplified form.  Nonprofit organizations that have not raised their tax liabilities represent income tax returns on a simplified form the end of the tax period.
     3. taxpayers (tax agents) are tax returns (nalogovyerasčety) no later than 30 days from the end of the respective reporting period.
     4. tax declaration (tax calculations) following the tax period shall be submitted by taxpayers (tax agents) no later than 31 March of the year following the previous tax period.
     5. the Organization, which is composed of separate subdivisions, okončaniikaždogo reporting and tax period is the tax authorities at the place of its finding tax declaration in the whole organization with distribution of the separate units.
 
     Article 290. Osobennostiopredeleniâ revenue banks 1. To the dohodambankov, except for the income referred to in articles 249 and 250 of the present Code also include income from banking activities provided for in this article. When this income referred to in articles 249 and 250 of this code, shall be determined taking into account the peculiarities stipulated by this article.
     2. for the purposes of this chapter dohodambankov relate, inter alia, the following income from banking activities: 1) as a percentage of the placement of Bank svoegoimeni and expense funds, credit and loans;
     2) in the form of fees for opening and maintaining bank accounts, including correspondent banks, and making payments on their behalf, including Commission and other remuneration for the transfer, collection, credit and other operations and servicing of payment cards and other special funds intended for the Commission of banking operations for the provision of account statements and other documents posčetam and for tracing the amounts;
     3) from encashment, bills, payment and settlement documents and cash servicing of clients;
     4) from the provedeniâvalûtnyh and vnaličnoj operations, including noncash charges (remuneration) when buying or selling operations inostrannojvalûty, including by and on behalf of a client, of transactions with currency values.
     To determine the proceeds from your purchase (sale) of foreign currency was adopted, the difference between the actual price of the purchase (sale) of foreign currency and the official exchange rate of the ruble to the Russian Federation inostrannyhvalût, established by the Bank of Russia on the settlement date of the transaction of purchase (sale) of foreign currency;
     5) for operations of purchase and sale of precious metals and precious stones as the difference between the cost of implementation and accounting value;
     6) as položitel′nojraznicy from exceeding the positive revaluation of foreign currency and precious metals over the negative revaluation;
     7) from operations to provide bank guarantees

obligations, avalej and sureties for third parties, providing for execution in monetary form;
     9) as the positive difference between the received on termination or implementation (subsequent assignment) pravatrebovaniâ (including previously purchased) amount of funds and the accounting value of the claim;
     11) from depozitarnogoobsluživaniâ clients;
     12) from lease to specially equipped premises and safes for storing documents and valuables;
     13) in the form of payment for delivery, transportation of money, securities, other valuables and bank documents (except for the collection);
     14) as zaperevozku boards and storage of precious metals and precious stones;
     15) in the form of fees received by the Bank from exporters and importers, for performing functions of the foreign exchange control agent;
     16) for operations of purchase and sale of collectible coins as the difference between the cost of implementation and the acquisition price;
     17) amounts received by the Bank on the returned credit (loans), loss from writing off which had previously been taken into account in the composition of expenditures, reduces the tax base, or decommissioned at the expense of established reserves, which had previously reduced the tax base;
     18) received compensation for the costs incurred by the Bank for payment of services of third-party organizations to monitor the compliance of the standards of bullion, the Bank received from individuals and legal entities;
     19) from osuŝestvleniâforfejtingovyh and factoring operations;
     20) other income associated with banking supervision.
     3. Not included vdohody Bank the sum of positive reassessment of funds in foreign currency received in payment of the statutory capital of the banks.
 
     Article 291. Osobennostiopredeleniâ costs 1 banks. To rashodambanka, in addition to costs, predusmotrennyhstat′âmi 254-269 of the present Code also include expenses incurred in carrying out banking activities provided for in this article. The costs referred to in articles 254-269 of this code, shall be determined taking into account the peculiarities stipulated by this article.
     2. Costs of banks for the purposes of this chapter relate costs incurred by priosuŝestvlenii banking activities, in particular, the following types of costs: 1): interest dogovorambankovskogo deposit (deposit) and pročimprivlečennym funds of individuals and legal entities (including correspondents), including for the use of the funds available on bank accounts;
     sobstvennymdolgovym obligations (bonds, deposit or savings certificates, promissory notes, loans or other obligations);
     Interbank credits, including overdraft;
     acquired kreditamrefinansirovaniâ, including purchased on auction basis in the order established by the Central Bank of the Russian Federation;
     loans and deposits in precious metals.
     Interest in accordance with this paragraph on interbank credits (deposits) with a term of up to 7 days (inclusive) are taken into account when determining the tax base bezučeta the provisions of paragraph 1 of article 269 of the present code on the basis of the actual period of the operation of treaties;
     2) vrezerv contributions for possible losses on loans, subject to reservation in accordance with article 292 of the present code;
     3) based on vrezerv for impairment of investment in securities created by credit institutions in accordance with the applicable laws or regulations of the Central Bank of the Russian Federation, subject to the provisions of article 300 of the present code;
     4) fees for correspondent banking services, including the costs of settlement-cash servicing of clients, open imsčetov in other banks charge drugimbankam for settlement and cash servicing these accounts settlement services of the Central Bank of the Russian Federation, the collection of cash resources, securities and payment documents and other similar expenses;
     5) costs (losses) from conducting foreign exchange transactions conducted in cash and cashless forms, including charges (remuneration) during operations on the buying or selling of foreign currency, including expense and on behalf of a client, of transactions with currency values and the cost of managing and protecting against currency risks.
     To determine the losses from buying (selling) of foreign currency was adopted, the difference between the actual price of the purchase (sale) of foreign currency and the official exchange rate of the ruble to the Russian Federation inostrannyhvalût, established by the Central Bank of the Russian Federation on the settlement date of the transaction of purchase (sale) of foreign currency;
     6) loss on operations of prodažidragocennyh metals and precious stones as the difference between the cost of implementation and accounting value;
     7) prevyšenieotricatel′noj revaluation of foreign currency and precious metals over the positive revaluation;
     8) bankapo storage costs, transport, verification of the conformity of standartamkačestva of precious metals bullion and coin affinažudragocennyh metals costs, as well as other costs related to operations with metals and slitkamidragocennyh, containing precious metals;
     9) translation costs of pensions and benefits, as well as the costs of money transfers for individuals without opening of accounts;
     10) costs on manufacturing and introduction of means of payment (credit cards, travellers ' cheques and other payment means);
     11) paid for a collection of banknotes, coins, checks and other cash-platežnyhdokumentov, as well as costs of packaging (including acquisition of cash), transport, forwarding and (or) dostavkeprinadležaŝih credit institution or its clients;
     12) costs for repair and (or) restoration of collection bags, bags and inogoinventarâ related to collect money, transportation and storage of values, as well as the acquisition of new and replacement of dilapidated bags and sacks;
     13) costs associated with the payment of mortgage registration fee and the introduction of amendments and additions to the registration record of a mortgage, as well as the identity of the deed of mortgage agreement;
     14) arendeavtomobil′nogo transport costs for collection of revenue and transportation banking documents and valuables;
     15) arendebrokerskih costs;
     16) oplateuslug costs cash and computing centres;
     17) costs associated with the implementation of forfeiting and factoring operations;
     18) costs pogarantiâm, acceptances, about iavalâm provided the Bank with other organizations;
     19) other expenses related to banking activities.
     3. Not included in the costs of negative reassessment of the amount of funds in foreign currency received in payment of the statutory capital of credit institutions.
 
     Article 292. They cost reserves banks 1. Bankivprave for the purposes of this chapter, in addition to reserves for doubtful debts referred to in article 266 of this code, create a reserve for possible losses on loans, and that equated to it possudnoj debt (including arrears on inter-bank credits, deposits and funds on correspondent accounts) in the manner provided for in this article.
     Vrezervy contributions for possible losses on loans, loan and debt that equated to it (vklûčaâzadolžennost′ on interbank credits and deposits and funds on correspondent accounts) formed in the order established by the Central Bank of the Russian Federation in accordance with Federal′nymzakonom "on the Central Bank of the Russian Federation (Bank of Russia)" recognized expenditure subject to the limitations provided for in this article.
     When opredeleniinalogovoj are not considered base cost in the form of contributions to reserves formed banks podzadolžennost′, attributable to the standard as prescribed by the Central Bank of the Russian Federation, as well as in the reserves formed under promissory notes for isklûčeniemučtennyh banks third party bills, which passed a protest in insolvencies.
     2. Contributions vrezervy for possible losses on loans, loan and debt that equated to it (including arrears on inter-bank credits, deposits and funds on correspondent accounts) are included in unrealized expenses in the reporting (tax) period.
     3. The amount of the reserves of the navozmožnye losses on loans charged to expenses of the Bank and not fully used by the Bank in the reporting (tax) period to cover losses on uncollectible loans, loan and debt that equated to it (including arrears on inter-bank credits, deposits and funds on correspondent accounts) can be carried forward to next reporting (tax) period. The sum of the newly created reserve must byt′skorrektirovana to the amount of reserve balances previous reporting (tax) period.  If the amount of newly created during the reporting period the reserve (tax) less than the Ñóììà îñòàòêà reserve previous reporting (tax) period, the difference shall be included in the composition of the Bank's income tax reporting (tax) period.  If a newly created reserve amount is more than the sum of the balance of the reserve the previous reporting (tax) period, the difference is to be included in

extraordinary charges.
 
     Article 293. Osobennostiopredeleniâ income insurance companies (insurers) 1. Income insurance organization, except for the income referred to in articles 249 and 250 of the present Code shall be determined taking into account the features covered in this article include income from insurance activities.
     2. income insurance organizations for the purposes of this chapter include income from strahovojdeâtel′nosti: 1) insurance premiums (contributions) under contracts of insurance, coinsurance and reinsurance. While insurance premiums (contributions) under contracts sostrahovaniâvklûčaûtsâ in the income of the insurer (sostrahovŝika) only in the amount of its share of the insurance premium prescribed in the contract of coinsurance;
     2) the amount of the reduction (return) of insurance reserves, educated in predyduŝieotčetnye periods, taking into account the changes in the share of reinsurers in insurance reserves;
     3) remuneration itant′emy (form of remuneration by the insurer to the reinsurer) under contracts of reinsurance;
     4) remuneration under contracts otstrahovŝikov coinsurance;
     5 vozmeŝeniâperestrahovŝikami share) amount of insurance payments on risks in reinsurance;
     6) amount of interest at the depot for received premiums to reinsurance;
     7) revenues jumping to the insurer in accordance with the current legislation of the right to claim the insured (beneficiary) to those responsible for the damage caused;
     8) amounts received in the form of sanctions for failure to comply with the terms of insurance contracts;
     9) remuneration for services insurance agent, broker;
     10) remuneration received strahovŝikomza providing services to surveyor (inspection of received in insurance of property and issuing opinions on the assessment of insurance risks) and emergency Commissioner (determination of the causes, nature and size of losses in the case of an insured event);
     11) other income received in implementing insurance activities.
 
     Article 294. Osobennostiopredeleniâ costs insurance companies (insurers) 1. The cost of the insurance company, in addition to the costs referred to in articles 254-269 of the present Code also include costs incurred in the implementation of the strahovojdeâtel′nosti described in this article.    The costs referred to in articles 254-269 of this code, shall be determined taking into account the peculiarities stipulated by this article.
     2. Costs of insurance organizations in the celâhnastoâŝej chapter includes the following expenses incurred in osuŝestvleniistrahovoj activity: 1) contributions vstrahovye reserves (taking into account the changes in the share of reinsurers in insurance reserves), formed on the basis of the legislation on insurance, in the manner prescribed by the Federal Executive Body in the field of supervision of insurance activity;
     2) insurance podogovoram insurance, coinsurance and reinsurance.  To this chapter to insurance benefits include payment of rents, annuities, pensions and other payments stipulated in the insurance contract;
     3) premiums (contributions) on risks in reinsurance. The provisions of this subparagraph shall apply to reinsurance agreements concluded by Russian insurance companies with Russian and foreign reinsurers and brokers;
     4) remuneration and bonuses paid under contracts of reinsurance;
     5) the amount of interest paid on the premium Depot risks transmitted reinsurance risks;
     6) Treaty voznagraždeniâsostrahovŝiku coinsurance;
     7 častistrahovyh) return premiums (contributions), and takževykupnyh amounts under insurance, coinsurance and reinsurance in the cases stipulated by the legislation and (or) the terms of the contract;
     8) remuneration for services insurance agent and (or) an insurance broker;
     9) costs of organizations or private individuals supplied and services rendered by insurance-related activities, including: services of Actuaries;
     medicinskogoobsledovaniâ at the conclusion of insurance contracts life and health eslioplata such medical examination is carried out in accordance with the treaties of the insurer;
     Detective Services, operated by organizations having license for conducting such activities related to establishing the validity of insurance payments;
     professional services (including experts, surveyors, emergency Commissioners, lawyers), for evaluation of the insured risk, determine the property insurance cost and the amount of the insurance payments, assess the impacts of insurance claims, settlement of insurance payments;
     services for the manufacture of the insurance certificates (policies), strict accounting forms, receipts and other related documents;
     services organizations for the execution of their written assignments of employees by means of premiums from the salary by cashless settlements;
     services, health organizations and other organizations issuing certificates, statistics, opinions and other similar documents;
     cash collection services;
     10) other costs directly related to the insurance activities.
 
     Article 295. Osobennostiopredeleniâ income private pension funds 1. Incomes of non-State pension funds shall be determined separately for proceeds derived from properties, pensionnyhrezervov and proceeds derived from the statutory activities of the funds.
     2. income from the placement of pension reserves of non-State pension funds, except for the income referred to in articles 249 and 250 of this code include, inter alia, income from accommodation of funds of pension reserves vcennye paper, investments and other investments provided for by the legislation on non-governmental pension funds, determined in the manner prescribed by this code for the respective types of income.
     For tax purposes, income received from pension reserves, placement is defined as the positive difference between the earned income from the placement of pension reserves and income, calculated on the basis of the refinancing rate of the Central Bank of the Russian Federation and the amounts deployed reserve, with a given timeframe for each meeting the actual properties, provided that the specified sredstvpo pension accounts.
     3. income derived from the statutory activities of the funds, except for the income referred to in articles 249 and 250 of this code include, inter alia, deductions from income from allocation of pension reserves to build equipment intended to ensure the statutory activities of the Fund, implemented in accordance with the law on non-governmental pension funds;
     income from the placement of equipment intended to ensure statutory activities, funds, securities, investments and other investments, as defined by the order established by this Code for the respective vidovdohodov.
 
     Article 296. Osobennostiopredeleniâ costs of non-governmental pension funds 1. For non-State pension funds separately determined by the costs associated with obtaining income from allocation of pension reserves, and expenditure shall be presented, related to the obespečeniemustavnoj of the activities of these funds.
     2. the costs associated with obtaining income from allocation of pension reserves of non-State pension funds, except for the income referred to in articles 254-269 of the present Code (subject to the restrictions provided by the law of the non-State pension provision Russianfederation) are: 1) the expenses associated with obtaining income from allocation of pension reserves, including the remuneration of the management company, depositary, professional participants of the securities market;
     2) obâzatel′nyerashody associated with the storage, maintenance and evaluation in accordance with the legislation of the Russian Federation property which housed the pension reserves;
     3) deductions for forming equipment intended to ensure the implementation of the statutory activities of the funds in accordance with the legislation of the Russian Federation, taken into account in the composition of spending.
     3. Costs related to the ustavnojdeâtel′nosti of non-State pension funds, in addition to the costs referred to in articles 254-269 of the present Code (subject to the limitations provided for in the legislation of the Russian Federation on non-State pension provision), are: 1) the remuneration of zaokazanie services on pension contracts;
     2) uslugaktuariev;
     3) payment for services on manufacturing of pension certificates (policies), strogojotčetnosti forms, receipts and other related documents;
     4) other costs directly related to non-government pension provision.
 
     Article 297. Osobennostiopredeleniâ expenses sistemypotrebitel′skoj Organizaciisistemy co-operative organizations of consumer cooperatives belonging to the Union of consumer societies of the Russian Federation, vpravev the costs of production and realization of goods (works, services) include optional (in addition to the costs referred to in articles 254-265, 268, 269 of the present Code) the following expenses: provision nasoderžanie of consumer societies and their unions;
     interest vyplačivaemyeza attracted among shareholders and other

citizens of borrowed funds, subject to the provisions of article 269 of the code;
     contributions to the Fund for the development of consumer cooperatives, consumer cooperatives organizations assessed at the rate of 6 per cent of the proceeds from the realization of goods (works, services) in the reporting (tax) period.
 
     Article 298. Osobennostiopredeleniâ income of professional securities market participants to income taxpayers who, in accordance with the legislation of the Russian Federation recognized securities market professional participants of the securities market (hereinafter referred to as the professional participants of the securities market), except for the income referred to in articles 249 i250 this code also include income from realization of professional activity at the securities market.
     To that of such proceeds, particularly include: 1) income from providing mediation and other services on the securities market;
     2) part of the proceeds arising from the use of the funds before they return to customers under susloviâmi of the Treaty;
     3) income otpredostavleniâ services for the custody of securities certificates and/or accounting ownership to securities;
     4) proceeds of okazaniâdepozitarnyh services, including providing information on securities, custody account;
     5) income otokazaniâ services on conducting the registry of securities owners;
     6) income from the provision of services, directly contributing to the conclusion of third parties civil-legal transactions with securities;
     7) income from providing konsul′tacionnyhuslug in the securities market;
     8) income in the form of summvosstanovlennyh reserves for impairment of securities previously adopted for expenses in accordance with article 300 of the present code;
     9) other revenue received by the professional participants of the securities market from their professional activities.
 
     Article 299. Osobennostiopredeleniâ expenses of professional participants of the securities market to the costs of professional securities market participants, in addition to the costs referred to in articles 254-269 of the present Code (subject to the limitations provided for in the legislation of the Russian Federation on the securities market) include, in particular: 1) costs in the form of contributions to the organizers of the trade and other organizations (including, in accordance with the legislation of the Russian Federation for non-profit organizations), with appropriate license;
     2) the cost of maintaining and servicing trading places differential treatment arising from the implementation of professional activity;
     3) costs of examination related to the authenticity of the documents, including letterheads of securities (certificates);
     4) expenses related to the disclosure of information about the activities of a professional securities market participant;
     5) before expenses invoice reserves for impairment of securities under article 300 of the present code;
     6) expenses to participate in shareholders ' meetings held by the issuers of securities or on their behalf;
     7) other costs directly related to the activities of professional participants of the securities market.
 
     Article 300. They cost obesceneniecennyh reserves for securities from the domestic securities market professionals carrying out securities market Professional′nyeučastniki dilerskuûdeâtel′nost′ admit carrying out dealer activity, if dealeractivity provides the appropriate license, issued by a securities market in accordance with the established procedure.
     Professional′nyeučastniki securities market, carrying out dealer activity, may apportion costs for taxation purposes, transfers to reserves for impairment of securities bumagv if such taxpayers determine incomes and rashodypo an accrual basis.  In such a case, the amount recovered reserves for impairment of securities, deductions on creation (adjustment) which had previously been taken into account in the opredeleniinalogovoj database, recognized income of these taxpayers.
     These allowances for impairment of securities are created (adjusted) at the end of the reporting (tax) period in an amount exceeding the purchase price of securities traded on the organized securities market over their market quotation (estimated value of the reserve).  While the purchase price of the securities for the purposes of the present chapter takževklûčaûtsâ costs for its acquisition.
     Reserves are created (adjusted) in respect of each issue of securities, satisfies the requirements, changes in the value of securities nezavisimoot other editions.
     When implementing or other disposition of securities in respect of which the earlier created reserve deductions on creation (adjustment) which had previously been taken into account in determining the tax base, summatakogo reserve to be included in the income of the taxpayer on the date of implementation or other disposals of securities.
     If at the end of the reporting (tax) period, the amount of the provision in the light of market quotations of securities at the end of that period proves to be insufficient, the taxpayer increases the amount of reserve as set forth above, and to increase the reserve in sostaverashodov are taken into account for tax purposes. If at the end of the reporting (tax) period the amount previously established reserve in view of the recovered amounts exceeds the estimated value, the reserve umen′šaetsânalogoplatel′ŝikom (restored) to the calculated amount with the inclusion in income of the amount of such recovery.
     Allowances for impairment of securities are created in the currency of the Russian Federation regardless of currency denomination of the securities.
For securities denominated in a foreign currency, the acquisition price and market quote converted into rubles at the official bank of the Russian Federation on kursuCentral′nogo creation date (correction) reserve.
 
     Article 301. Sročnyesdelki. Peculiarities of taxation 1. For the purposes of this chapter, financial instruments Futures (deals with suspended) refers to the agreement of the parties to transactions in derivatives, which determine their rights and duties in the otnošeniibazisnogo asset, čislef′ûčersnye, options, forward contracts, and other financial instruments.
     (Repealed in part 1 of the second paragraph of paragraph stat′i301 on the basis of the Federal law of December 28, 2013  N 420-FZ collection zakonodatel′stvaRossijskoj Federation, 2013, no. 52, art.
6985) Under futures participants understood the organization committing transactions with financial instruments futures.
     2. Execution of the iobâzatel′stv rights for operations with financial instruments Futures is a response to financial instrument transactions in derivatives or by delivery of the underlying asset, either through final settlement pofinansovomu instrument transactions in derivatives, or by a party to the transaction, the opposite operation of emergency previously soveršennojoperacii with financial instrument futures.  For operations with financial instruments transactions in derivatives, aimed at the purchase of the underlying asset, the operation of the opposite orientation of recognized operation aimed to sell the underlying asset, and for operation aimed to sell the underlying asset-operation aimed at the purchase of the underlying asset.  When the taxation on delivery of the underlying asset is carried out by the order prescribed by articles 301-305 of this code.
     The taxpayer vpravesamostoâtel′no qualify transaction, recognizing its operation with financial futures transaction or tool to supply the subject matter deals with suspended sentences.
     Okončaniâoperacii date with financial instrument Futures is the date of the execution of the rights and duties of pooperacii with financial instrument futures.
     3. For the purposes of this chapter, financial instruments futures fall into financial instruments futures traded on an organized market, and financial instruments futures, neobraŝaûŝiesâ on the organized market. The financial futures instruments recognized by circulating on the organized market, while respecting the following conditions: 1) the manner of their detention, treatment and enforcement shall be established by the organizer of the trade, eligible in accordance with the legislation of the Russian Federation or the legislation of foreign States;
     2) cenahfinansovyh information futures instruments are published in the media (including electronic) or can be provided by the organizer of the trade or other authorized person, any interested person within three years after the date of the transaction with the financial instrument for emergency transactions.
     4. For the purposes of this chapter the variational margin refers to the amount of money rassčityvaemaâorganizatorom trades and paid (received) by urgent transactions in accordance with the established trading rules by the organizers.
     5. For the purposes of this chapter the hedging operations are understood to mean Transactions in financial instruments sročnyhsdelok committed in order to compensate for possible losses resulting from adverse price changes or other target object of hedging, hedging objects

recognized assets and (or) obligations, as well as the cash flows associated sukazannymi assets and (or) commitments or expected transactions.
     To confirm the validity of classifying financial instruments futures hedge koperaciâm the taxpayer represents a calculation showing that commit these operations leads to a decrease in the size of potential losses (dissipation of profits) from ob″ektomhedžirovaniâ.
     Order hedge accounting for celejnalogoobloženiâ is determined by the provisions of this chapter.
 
     Article 302. Features of the taxpayer's income and expenditure on operations with finansovymiinstrumentami transactions in derivatives traded on an organized market of 1. For the purposes of this chapter, the income of the taxpayer for transactions with financial instruments futures, traded on the organized market, received in tax (accounting) period, are: 1) the amount of variation margin owed receivable by the taxpayer during the reporting (tax) period;
     2) other amounts owed receivable during the reporting (tax) period of operations with financial instruments futures, traded on the organized market, including settlements with financial instrumentamisročnyh of transactions involving delivery of the underlying asset.
     2. For the purposes of this chapter the taxpayer's expenditure on financial instruments transactions in derivatives, tradable on the organized market, incurred in tax (accounting) period, are: 1) the amount of variation margin payable by the taxpayer during the tax (accounting) period;
     2) other amounts payable for tax (reporting) period of operations with financial instruments futures traded on an organized market, the value of the underlying asset is passed on deals involving the delivery of the underlying asset;
     3) other costs associated with the implementation of transactions with financial instruments futures, traded on the organized market.
 
     Article 303. Features of the taxpayer's income and expenditures on futures, finansovymiinstrumentami operaciâms neobraŝaûŝimisâ on the organized market 1. For the purposes of this chapter, the income of the taxpayer for transactions with financial instruments futures not traded on an organized market, received in tax (accounting) period, are: 1) the amount of money owed to the receipt in the reporting (tax) period of one of the parties to the transactions with financial instruments urgent deal when her performance (end) liboisčislennye during the reporting period, calculated depending on change of prices or other količestvennogopokazatelâ characterizing the underlying asset, for the period from the date of the transaction with a financial instrument futures to datyokončaniâ operations with futures or finansovyminstrumentom during the reporting period;
     2) other amounts owed receivable in tečenienalogovogo (accounting) period of operations with financial instruments futures not traded on an organized market, including payments for transactions with financial instruments futures, providing for the delivery of the underlying asset.
     2. pooperaciâm Costs with financial instruments futures not traded on an organized market, incurred in tax (accounting) period, are: 1) the amount of money payable in the reporting period a (tax) from participating in the operation of financial instrument transactions with its urgent execution (end) or calculated during the reporting period, calculated depending on change of prices or other quantitative indicator measuring underlying asset, for the period from the date of the transaction with a financial instrument futures to datyokončaniâ operations with financial instrument futures or during the reporting period;
     2) other amounts payable for tax (reporting) period of operations with financial instruments futures, neobraŝaûŝimisâ on the organized market, as well as the value of the underlying asset, passed on deals involving the delivery of the underlying asset;
     3) other costs associated with the implementation of transactions with financial instruments futures.
 
     Article 304. Osobennostiopredeleniâ tax base of operations sfinansovymi tools sročnyhsdelok 1. Tax bazapo transactions with financial instruments futures, traded on the organized market, and tax base of operations with financial instruments futures not traded on an organized market are calculated separately.
     (Item 14 repealed under paragraph 2 of article 304 under the Federal law of December 28, 2013  N 420-FZ collection zakonodatel′stvaRossijskoj Federation, 2013, no. 52, art.
6985) 3. Tax base for operations with financial instruments futures not traded on an organized market, defined as the difference between the proceeds on these operations with all basic assets and costs of specified operations with all basic assets in the reporting (tax) period.
Negative difference respectively recognized losses from such operations.
     Loss on operations with financial instruments futures, not obraŝaûŝimisâna organized market, does not reduce the tax base determined in accordance with article 274 of the present Code (except predusmotrennyhpunktom 5 of this article).
     (Item 14 repealed under paragraph 4 of article 304 under the Federal law of December 28, 2013  N 420-FZ collection zakonodatel′stvaRossijskoj Federation, 2013, no. 52, art.
6985) 5. Subject to registration of hedge operations subject to the requirements of paragraph 5 of article 301 of the present Code revenue on such transactions with financial instruments futures increase and costs decrease the tax base regarding other transactions with the object of hedging.
     Banks have the right to apportion tax base reduction, determined in accordance with article 274 of the present Code, losses on transactions with financial instruments sročnyhsdelok, not circulating on the organized market, basic asset of which is in foreign currency, and the modification shall be effected by delivery of the underlying asset.
     6. When the opredeleniinalogovoj base for operations with financial instruments futures the provisions of paragraphs 2-13 of article 40 of this code can be used only in the cases provided for in this chapter.
 
     Article 305. Osobennostiocenki for the purposes of taxation of operations with financial instruments futures 1. In respect of financial futures instruments traded on an organized market, the actual price of the transaction for tax purposes recognized by the market, if the actual price of the transaction is between the minimum and maksimal′nojcenoj transactions (price interval) with the specified instrument registered organizer of trade on the date of conclusion of the transaction.
     If the same financial instrument futures transactions took place through two or more of the organizers of the trade, the učastniksročnyh transactions may choose the organizer of trade, registered price interval that will be used to recognize the actual price sdelkirynočnoj price for tax purposes.
     In the absence of organizer of trade information on the range of prices at the date of the respective transaction for the specified purposes uses data organizer of trade on a price interval in the date of the next bidding, prior to the date of the respective transaction.
     2. In respect of financial instruments futures not traded on an organized market, for tax purposes, the actual price of the transaction is recognized by the market price, eslivypolnâetsâ at least one of the following conditions: 1) sootvetstvuûŝejsdelki price is between prices for similar (homogeneous) financial instrument futures registered trading organiser on bidding in the date of the conclusion of the transaction or at the next auction, held before a specified date;
     2) price of the transaction is within 20 percent upward or downward of the weighted average prices of similar (homogeneous) financial instrument for immediate transaction, calculated by the organizer of trade in accordance with the established rules of them trades at the date of the transaction or by the results of the next auction, held before the specified date.
     In the absence of information on the results of bidding for similar (homogeneous) financial instruments futures actual transaction price is recognized for tax purposes, the market price, if the actual transaction value does not differ by more than 20 percent of the settlement prices of the futures finansovogoinstrumenta, which in turn can be opredelenana the date of the conclusion of the emergency deal with the specific conditions enclosed urgent transactions, peculiarities of treatment and cenybazisnogo asset , the level of interest rates on cash in the relevant currency and inyhpokazatelej, which could serve as the basis for this calculation.
 

     Article 306. Osobennostinalogoobloženiâ of foreign organizations. The Permanent Mission of inostrannojorganizacii 1. Articles 306-309 of this code are established features of calculating foreign organizations engaged in entrepreneurial activity on the territory of the Russian Federation, if such activity creates a Permanent Mission of a foreign organization, as well as calculating foreign organizations will deal with any validation activities, through the Permanent Mission of the Russian Federation, receiving income from sources in the Russian Federation.
     2. Under postoânnympredstavitel′stvom foreign organization in the Russian Federation for the purposes of this chapter refers to the Branch Office, Department, Bureau, Office, agency, any other obosoblennoepodrazdelenie or other place of business of that Organization (hereinafter in this chapter-Office), through which the organization regularly conducts predprinimatel′skuûdeâtel′nost′ on the territory of the Russian Federation, related to: pol′zovaniemnedrami and (or) use of other natural resources;
     provedeniempredusmotrennyh contracts, construction, installation, installation, Assembly, commissioning, servicing and maintenance of equipment, including slot machines;
     the sale of goods from the territory of the Russian Federation and the Organization owned or leased warehouses;
     osuŝestvlenieminyh work, provision of services, other activities except under paragraph 4 of this article.
     3. the Permanent Mission of a foreign organization is considered to be formed since the beginning of regular entrepreneurial activity through its Office.  While the establishment of the Office by itself does not create a permanent mission.   The Permanent Mission ceases to exist and personal levels. the cessation of business activities through the branch of the foreign organization.
     When using the nedramii (or) use of other natural resources, the Permanent Mission of a foreign organization is considered to be formed from the earlier of the following dates: date of entry into force of the licenses (permissions), certifying the right of the Organization on the implementation of relevant activities, ilidaty the actual commencement of such activities.  If a foreign organization performs work provides services to another person that has the specified license (permission) or acting as a general contractor for a person with such a license (permission), in matters relating to education and the termination of the existence of the Permanent Mission of the foreign organization, applies a similar procedure established by paragraphs 2-4 of article 308 of this code.
     4. the fact osuŝestvleniâinostrannoj organization on the territory of the Russian Federation preparatory and auxiliary nature in the absence of a permanent establishment under paragraph 2 of this article may not be regarded as leading to the formation of permanent representation.    Preparatory and supplementary activities, in particular: 1) the use of facilities solely for the purpose of storage, display and (or) delivery of goods belonging to this foreign organization prior to delivery;
     2) contents zapasatovarov belonging to this foreign organization, solely for the purpose of storage, display and (or) delivery prior to delivery;
     3) the maintenance of a stock of goods belonging to this foreign organization, solely for the purpose of processing by another person;
     4) soderžaniepostoânnogo place of business solely for the purpose of purchasing goods this foreign organization;
     5) soderžaniepostoânnogo place of business solely for the collection and/or dissemination of information, marketing, advertising or market research products (works, services), implemented by a foreign organization, if such activity is not the default (normal) the activities of the Organization;
     6) soderžaniepostoânnogo place of business solely for the purpose of simple contracts on behalf of the thisorganizations, if the signing takes place in accordance with the detailed written instructions of a foreign organization.
     5. the fact vladeniâinostrannoj organization of securities, shares in kapitalerossijskih organizations, as well as inymimuŝestvom on the territory of the Russian Federation in the absence of a permanent establishment under paragraph 2 of this article, by itself, cannot be considered for such foreign organizations as leading to the formation of permanent representation in the Russian Federation.
     6. The conclusion of a foreign organization dogovoraprostogo partnership or other contract involving the joint activities of the parties (participants), wholly or partially on the territory of the Russian Federation itself cannot be considered for this Organization as the leading kobrazovaniû, Permanent Mission of the Russian Federation.
     7. the fact that a foreign organizaciejpersonala to work in the territory of the Russian Federation in drugojorganizacii in the absence of a permanent establishment under paragraph 2 of this article shall be regarded kakprivodâŝij to the formation of a Permanent Mission of a foreign organization, which has granted staff if such personaldejstvuet solely on behalf of and in the interests of the Organization to which it was sent.
     8. The fact of foreign organization of transactions to import into the Russian Federation or the export of goods from the Russian Federation, including in the framework of foreign trade contracts, in the absence of a permanent establishment under paragraph 2 of this article shall be regarded kakprivodâŝij to the formation of permanent representation of this organization in the Russian Federation.
     9. Foreign Organization is regarded as having the Permanent Mission further in case this organization carries out activities that meet the grounds referred to in paragraph 2 of this article, through a person who on the basis of contractual relations with the foreign organization represents its interests in the Russian Federation, acting on the territory of the Russian Federation, on behalf of the foreign organization, imeeti regularly uses the authority to enter into contracts or negotiate their essential conditions (in particular , contract price, delivery conditions) on behalf of the Organization, creating legal effects for this foreign organization (dependent agent).
     Inostrannaâorganizaciâ shall not be considered as having a permanent establishment if it provides deâtel′nost′na the territory of the Russian Federation through a broker, General Commission agent, a professional participant of the Russian securities market or any other person acting within the limits of its main (normal) activities.
     10. The fact that the person carrying out the activity on the territory of the Russian Federation, is interdependent with the foreign organization, where there are no signs of a dependent agent under paragraph 9 of this article shall not be regarded as leading to the formation of permanent representation of this foreign organization in the Russian Federation.
 
     Article 307. Osobennostinalogoobloženiâ the foreign organizations carrying out activities čerezpostoânnoe representation in the Russianfederation 1. The object of taxation for foreign organizations carrying out activities in the Russian Federation čerezpostoânnoe mission, admits revenue earned foreign organization as a result of the implementation of the activity on the territory of Russian Federaciičerez of its Permanent Mission, reduced by the amount produced by the Permanent Mission of expenditure defined by taking into account the provisions of paragraph 4 of this article;
     income of foreign organizations from the ownership, use and (or) dispose of property of the Permanent Mission of that organization in the Russian Federation, subject to deductions for expenses in obtaining such proceeds;
     other income otistočnikov in the Russian Federation, referred to in paragraph 1 of article 309 of the present Code, related kpostoânnomu representation.
     2. tax bazaopredelâetsâ as a monetary expression of the object of taxation established by paragraph 1 of this article.
     In determining the tax base of foreign nonprofit organization takes into account the provisions of paragraph 2 of Article 251 of the criminal code.
     3. in the case of a foreign organization implements on the territory of the Russian Federation preparatory activities and (or) the support measures in favour of the third persons, resulting in the formation of permanent representation, and with such activities not provided for remuneration, nalogovaâbaza is determined at the rate of 20 per cent of expenditures of the mission related to such activities.
     4. If a foreign organization on the territory of the Russian Federation for more than one Office, that deâtel′nost′čerez leads to the formation of permanent representation, tax base and tax amount are calculated separately for each Office.

     If a foreign organization through such offices activities within a single process, or in other similar cases, in coordination with the Ministry of the Russian Federation under taxes and tax collections, such an organization has the right to expect a taxable profit relating to its activities through a branch in the territory of the Russian Federation as a whole group of such offices (including all offices) subject to all included in unified offices group accounting policies for tax purposes.  When this foreign organization determines how izotdelenij will keep tax records, as well as to submit tax returns on the location of each Office.  Napribyl′ the amount of tax payable to the budget in such a case, is divided between offices in General as provided for in article 288 of this code.  That does not take account of the value of the fixed assets and nematerial′nyhaktivov, as well as the average number of employees (payroll), not otnosâŝihsâk the activities of foreign organizations on the territory of the Russian Federation, through the Permanent Mission.
     5. Foreign organizations carrying out activities in the Russian Federation through a permanent establishment situated therein, shall apply the provisions of predusmotrennyestat′âmi, 280, 283 and 300 of the criminal code.
     6. Foreign organizations carrying out activities in the Russian Federation, through the Permanent Mission, pay tax at the rate established by article 284, paragraph 1 of the present code for isklûčeniemdohodov listed in subparagraphs 1.2, paragraph, second subparagraph 3 of paragraph 1 of article 309 of the present code.
These income related to the Permanent Mission, are taxed separately from other income at the rate established by subparagraph 2 of paragraph 3 and paragraph 4 of article 284 of the present code.
     7. When the amount of profit a foreign organization income which, in accordance with article 309 nastoâŝegoKodeksa was actually iperečislen charged to the budget of the tax, the amount of tax payable by the Organization's budget, which listed the amount of withholding tax is reduced by the amount of tax withheld.
If the amount deducted in the tax period, the tax exceeds the amount of tax during this period, the amount of overpaid tax shall be in accordance with the present code returned from the budget or set-off against future tax payments of this organization.
     8. Foreign organizations carrying out activities in the Russian Federation, through the Permanent Mission, the advance payments and pay the tax in the manner provided for in articles 287 286i this code.
     Tax poitogam tax declaration (accounting) period as well as the annual report on activity in the Russian Federation shall be submitted to the foreign organization acting in the Russian Federation through the permanent representation, to the tax authority at the place of the permanent representation of the Organization in order, and furnish, established by article 289 of the present code.
     Inostrannaâorganizaciâ, with its Office in the Russian Federation, which is not a permanent mission, is a tax return to the tax authority at the place of location of the Office no later than 31 March of the year following the previous tax period.
     When prekraŝeniideâtel′nosti branch of the foreign organization in the Russian Federation until the end of the tax period, the tax declaration for the poslednijotčetnyj period shall be provided to the foreign organization within one month from the date of cessation of the activities of the Office.
 
     Article 308. Osobennostinalogoobloženiâ foreign organizacijpri nastroitel′noj site implementation activities 1. Under the construction site of a foreign organization on the territory of the Russian Federation for the purposes of this glavyponimaetsâ: 1) the construction of new and reconstruction, extension, retooling and (or) repair of existing objects of immovable property (with the exception of aircraft and vessels, inland vessels ikosmičeskih objects);
     2) construction site and (or) installation, repair, reconstruction, expansion and technical re-equipment of the (or) structures, including floating and rigs, and takžemašin and the normal functioning of the equipment which requires hard mounts on the Foundation or structural elements of buildings, structures or floating structures.
     2. When opredeleniisroka the existence of a construction site for the purpose of calculating the tax, as well as productions at učetinostrannoj organization in tax bodies work and other operations, the duration of which is included in this period include vsevidy manufactured foreign organization on this stroitel′nojploŝadke travaux, construction and/or installation works, including work on the creation of roads, communications, electrical cables, drainage and drugihob″ektov infrastructure, in addition to infrastructure, originally created for other purposes unconnected with the project site.
     If a foreign organization as a general contractor, entrusts the execution of part of the contract works drugimlicam (subcontractors), the period of time spent subpodrâdčikamina works and is considered to be time spent samimgeneral′nym contractor. This provision does not apply in otnošeniiperioda works vypolnâemyhsubpodrâdčikom under direct contracts with the customer (developer) and not included in the scope of work, the contractor poručennyhgeneral′nomu, except in cases when these persons and general contractor are related, in accordance with article 20 of this code.
     In case eslisubpodrâdčik is a foreign organization, its activities at this construction site is also regarded as creating Permanent Mission of this organization is the subcontractor.
     This provision applies to the Organization-subcontractor whose duration is less than sovokupnostine 30 days, provided that the contractor has a permanent establishment.
     3. Načalomsuŝestvovaniâ construction site for tax purposes is deemed to be the earlier of the following dates: date podpisaniâakta on transfer platforms contractor (the Act of admission personnel subcontractor to perform his part of the total work) or date of actual commencement of the works.
     Okončaniemsuŝestvovaniâ construction site is the date of signing by the customer (developer) of the taking over certificate provided for in the Treaty ob″ektaili complex of works. The end of the work the subcontractor shall be the date of the signing of the Act of acceptance of works to the general contractor.  If the Act of acceptance is not issued or effectively ended after the podpisaniâtakogo Act, the construction site is considered defunct (work subcontractor shall be deemed completed) on the actual finish date travaux, construction or installation falling within the scope of work of the person concerned on this site.
     4. Stroitel′naâploŝadka does not terminate the existence if it temporarily suspended except conservation construction site for more than 90 days by a decision of the federal executive authorities, the relevant State bodies of the constituent entities of the Russian Federation, bodies of local self-government, adopted within the limits of their competence, or as a result of force majeure circumstances.
     Continuation or resumption after interruption of the construction project after the signing of the Act referred to in paragraph 3 of this article, leads to the accession period of reference continued or resumed work and break between rabotamik cumulative term of existence of a construction site just in case: 1) area (aquatorium) resumed work a territory (the area) terminated earlier works or closely adjacent thereto;
     2) continued or resumed work on the project entrusted to a person who was previously working on the construction site, or a new iprežnij contractors are related.
     If the continuation or resumption of works connected with the construction or installation of a new object on the žestroitel′noj site or with the extension previously finished object, term of reference of such continued or resumed work and break between jobs also joins total term of existence of the construction site.
     In other cases, including repair, reconstruction or technical upgrading previously surrendered to the customer (developer) of the object, term of reference for the continued or renewed work and break between activities is not subject to adherence to the total term of existence of the construction site, initiated work on previously rented object.
     5. Construction of ilimontaž objects such as roads, viaducts, canals, laying of communications during the works on which the changing geographical place, regarded as activities at one site.
 
     Article 309. Osobennostinalogoobloženiâ of foreign organizations, not working čerezpostoânnoe representation in the Russianfederation and receiving income

                 otistočnikov in the Russian Federation 1. The following types of income received by a foreign organization, which are not related to its business activities in the Russian Federation include income from sources in a foreign organization of the Russian Federation and subject to income tax withheld at the source of payment of income: 1) dividends paid by a foreign organization-shareholder (party) Russian organizations;
     2) revenues derived from the distribution in favour of foreign organizations profit or property organizations, inyhlic or their associations, including eliminating them (subject to the provisions of paragraphs 1 and 2 of article 43 of the present Code);
     3) procentnyjdohod from debt obligations of any kind, including bonds with the right to participate in the profits of ikonvertiruemye bonds, including: income earned on State and municipal emissive securities issue and circulation conditions which provided income in the form of interest;
     income on other dolgovymobâzatel′stvam Russian organizations, not specified in the second indent of this subparagraph;
     4) income otispol′zovaniâ in the Russian Federation of rights on objects of intellectual property.   To that of such proceeds, in particular, the otnosâtsâplateži of any kind received as a compensation for the use or for granting the right to use, any copyright of literary, artistic or scientific, including cinematographic films and films or recordings for television or radio broadcasting, the use of (granting the right to use) any patent, trademark, design or model, plan, secret formula or process, or the use of (the right) to use the information , kasaûŝejsâpromyšlennogo, commercial or scientific experience;
     5) revenues: otrealizacii shares (in the capital) Russian organizations, more than 50 per cent of the assets which consists of immovable property situated in the territory of the Russian Federation, and takžefinansovyh tools proizvodnyhot such stocks (shares).  While revenues from sales on foreign exchanges (foreign trade organizers) of securities or financial instruments derived from them, legitimately traded on these exchanges do not recognize income from sources in the Russian Federation;
     6 realizaciinedvižimogo) gains from property situated in the territory of the Russian Federation;
     7) income from rent or sublet the property used on the territory of the Russian Federation, including income from leasing operations, income from lease or sublease of ships and aircraft and (or) vehicles and containers used in international transport;
     8) income otmeždunarodnyh transport.
     Under the international transportation means any transportation by sea, river or air vessel, motor vehicle or rail, except when carriage is solely between places outside of the Russian Federation;
     9) fines and penalties for violating Russian entities, government bodies and (or) Executive organamimestnogo self-government treaty obligations;
     10) other analogičnyedohody.
     2. gains derived by a foreign organization from the sale of goods or other property, except specified in subparagraph 5 and 6 of this article, the implementation of works, rendering services in the Russian Federation, not leading to the formation of the Permanent Mission of the Russian Federation, in accordance with article 306 of this code, the taxation at the source of payment will not be considered.
     Reinsurance premiums and bonuses paid by the foreign partner, does not recognize income from sources in the Russian Federation.
     3. income referred to in paragraph 1 of this article are subject to taxation under the tax regardless of the form in which such proceeds are received, inter alia, in natural′nojforme, by repayment of the liabilities of the Organization, in the form of forgiveness of its debt or credit requirements for this organization.
     4. in opredeleniinalogovoj revenue base specified in subparagraphs 5 and 6 of paragraph 1 of this article, the amount of such proceeds expenses may be deducted in the manner provided for in articles 268, 280 and 300 of the criminal code.
     Those expenditures of foreign organizations are taken into account when determining the tax base if the date of payment of the proceeds in disposal of tax agent, tax takihdohodov restraint in accordance with this article, imeûtsâpredstavlennye the foreign organization documented data on such expenditures.
     5. income tax base of foreign organization for tax purposes under article snastoâŝej, and the amount of tax uderživaemogos such proceeds shall be calculated in the currency in which the inostrannaâorganizaciâ receives such proceeds.  Replication costs, proizvedennyev other currencies are calculated in the same currency in which the income according to the official exchange rate (cross-rate) of the Central Bank of the Russian Federation on the date of osuŝestvleniâtakih costs.
     6. Esliučreditelem or beneficiary (other third person) is a foreign organization, not imeûŝaâpostoânnogo representation in the Russian Federation, and the trustee is a Russian organization or foreign organization conducting activities through the Permanent Mission of the Russian Federation, with dohodovučreditelâ or beneficiary (a third party) obtained through fiduciary management agreement, tax is withheld and transferred to the budget of the trustee.
 
     Article 310. Osobennostiisčisleniâ and payment of tax on income received in foreign organizaciejot sources in the Russian Federation, held a tax agent 1. Tax on income derived from sources in a foreign organization of the Russian Federation shall be calculated and withheld by the Russian organization or foreign organization acting in the Russian Federation čerezpostoânnoe mission, paying income foreign organization with each payment of the income, except as provided by paragraph 2 of this article, in the currency of payment.
     Vidovdohodov tax specified in subparagraphs 1 and 2punkta 1 article 309 of the present Code shall be calculated at the rate provided for in paragraph 2 and subparagraph 2 of paragraph 3 of article 284 of the present code.
     Vidovdohodov tax referred to in paragraph vtorompodpunkta of article 309 paragraph 3 1 of this code, shall be calculated according to the rate provided for in article 284, paragraph 4 of the present code.
     Vidovdohodov tax referred to in paragraph tret′empodpunkta and subparagraphs 3, 4 and 9 10punkta 1 article 309 of the present Code shall be calculated at the rates provided for in subparagraph 1 of paragraph 2 of article 284 of the present code.
     Tax on the types of income specified in subparagraphs 7 and 8 of paragraph 1 of article 309 of this code, shall be calculated according to the rate provided for in subparagraph 2 of paragraph 2 of article 284 of the present code.
     Tax on the types of income specified in subparagraphs 5 and 6 item 1 of article 309 of this code shall be subject to the provisions of paragraph 2 of this article, at the rates referred to in paragraph 1 of article 284 of the present code. In case the costs referred to in paragraph 3 of article 309 of this code does not recognize an expense for tax purposes, with such income tax is calculated at the rates provided for in subparagraph 1 of paragraph 2 of article 284 of the present code.
     The amount of tax withheld from income for foreign organizations pursuant to this paragraph shall be transferred to the tax agentomv federal budget simultaneously with payment of income either in the currency of the payment of the income or in the currency of the Russian Federation official kursuCentral′nogo Bank of the Russian Federation on the date of the enumeration.
     If income is paid in kind of a foreign organization or a non-monetary form, including in the form of offsets, or if the amount of tax subject to retention, surpasses the amount of income earned by a foreign organization vdenežnoj form, the tax agent shall remit the tax at the budget calculated amount, reducing accordingly the income of a foreign organization, polučaemyjv kind.
     2. calculation and deduction of the amount of tax on income paid by foreign organizations, produced a tax agent on all types of income referred to in paragraph 1 of article 309 of the present Code, all cases of payment of such proceeds, except: 1) cases when the tax agent notified the recipient of income payable income refers to the beneficiary's income to the Permanent Mission of the Russian Federation, and in the possession of the tax agent is notarized copy of the certificate of registration of the recipient of income tax accounting issued not earlier than during the previous tax period;
     2) cases where the income paid to a foreign organization, article 284 of this code provides for a zero tax rate;
     3) cases, income payments received during the implementation of the agreements on razdeleprodukcii if zakonodatel′stvomRossijskoj Federation on taxes and fees provided for the release of such revenue from the withholding tax in the Russian Federation in their

enumeration of foreign organizations;
     4) cases, income payments that are in accordance with the international treaties (agreements) are not taxed in the Russian Federation, subject to the production of the foreign organization tax agent duly executed confirmation, under paragraph 1 of article 312 of the criminal code.  While income slučaevyplaty Russian banks for transactions with foreign banks establish the fact of residence of the foreign bank in the State with kotorymimeetsâ international treaty (Agreement) dealing with issues of taxation, not required if such location information confirms public informational handbooks.
     3. the tax agent at the end of the reporting (tax) period within the deadlines established by the fifty tax settlements article 286 of the present Code shall provide information on the amounts paid to foreign organizations income and deductions for past reporting (tax) period in the tax body pomestu of its finding on the form established by the Ministry of the Russian Federation under taxes and tax collections.
 
     Article 311. Ustraneniedvojnogo taxation 1. Income polučennyerossijskoj organization from sources outside the Russian Federation, are taken into account when determining its tax base.  These revenues are recorded in full, taking into account the costs incurred both in Russian Federation Iza elsewhere.
     2. in determining the tax base of the expenses incurred by the Russian organization in connection with income from sources outside the Russian Federation, are deducted in the order irazmerah, established by this chapter.
     3. The amount of tax paid in accordance with the laws of foreign countries rossijskojorganizaciej, counted upon the payment of tax by this organization in the Russian Federation. The size of the qualifying amounts of taxes paid outside the Russian Federation may not exceed summunaloga, payable by that organization in the Russian Federation.
     Set-off can be made subject to the submission of a document verifying payment of taxpayer (withholding) tax outside the Russian Federation: for the taxes paid by the Organization, certified by the tax authority of the corresponding foreign State and for the tax withheld in accordance with legislation of foreign States or international treaty tax agents,-confirmation of tax agent.
 
     Article 312. Special′nyepoloženiâ 1. When primeneniipoloženij international treaties of the Russian Federation foreign organization should provide the tax agent, paying income, proof that this foreign organization has a permanent location in the State, with which the Russian Federation imeetmeždunarodnyj contract (Agreement), dealing with issues of taxation, which should be certified by the competent authority of the corresponding foreign State.
     When introducing foreign organization eligible for income confirmation, specified selected 1 of this article, nalogovomuagentu, paying income, until the date of payment of income, in an international treaty of the Russian Federation otnošeniikotorogo predusmotrenl′gotnyj taxation regime in the Russian Federation, otnošeniitakogo income is made an exemption from withholding tax at the source of payment or withholding tax at the source of payment at reduced rates.
     2. Refund of unduly paid tax withheld foreign organizations income in respect of which the international treaties of the Russian Federation governing issues of taxation, provided preferential taxation is subject to the provision of the following documents: claims for refund of tax withheld on form as determined by the Ministry of the Russian Federation under taxes and tax collections;
     podtverždeniâtogo that this foreign organization ToTime payment imelapostoânnoe location in the State, with which the Russian Federation has an international treaty (Agreement), reguliruûŝijvoprosy tax, which must be certified by the competent authority of the corresponding foreign State;
     a copy of the agreement (document iliinogo), whereby the income paid to a foreign legal person, and copies of payment documents confirming listing the amount of tax to be returned to the budget.
     If the above documents are in a foreign language, the tax authority has the right to demand their translation into Russian language.  Notarization of contracts, payment documents and their translation of narusskij language is not required.  Any other requirements in addition to the abovementioned documents shall not be allowed.
     Ovozvrate statement of amounts unduly withheld tax in the Russian Federation, as well as other listed in this paragraph the documents are submitted to foreign recipient of income vnalogovyj body at the place of postanovkina accounting tax agent within three years from the end of the fiscal period in which the income was paid.
     Refund withheld unnecessarily (and paid) taxes shall be effected in the currency in which this tax byluderžan and transferred to the budget a tax agent, within one month from the date of filing of the application and inyhdokumentov as provided in this paragraph.
 
     Article 313. Nalogovyjučet. General provisions Nalogoplatel′ŝikiisčislâût the tax base on the results of each reporting (tax) period on the basis of the tax accounting data, if the articles of this chapter lays down the procedure for accounting and grouping objects ihozâjstvennyh operations for tax purposes differs from the order of grouping and reflection in accounting, established accounting rules.
     Tax accounting system synthesis of information for determining the tax base for the income tax on the basis of data of pervičnyhdokumentov, grouped in accordance with the procedure laid down in this code.
     Tax accounting realized in order to generate complete and accurate information about the accounting for taxation of business transactions carried out by the taxpayer within the reporting (tax) period as well as provide information to internal and external users to monitor the accuracy of calculation, completeness and timeliness of calculation and payment of tax in the budget.
     Tax accounting system is organized independently by the taxpayer on the basis izprincipa the sequence of application of the rules and tax accounting rules, that is primenâetsâposledovatel′no from one period to another.  Order of tax accounting is established by the taxpayer in the accounting policy for tax purposes, approved by relevant order (Decree) of the head.
     Change porâdkaučeta individual business transactions and (or) objects for tax purposes is carried out by the taxpayer in the event of a change in the law or accounting methods applied. When you do this, any changes should be reflected in the accounting policy for tax purposes and applied since the beginning of the new fiscal period.
     If the taxpayer has launched novyevidy, he is also required to define and reflect in a registration policy(politics) for the purposes of taxation principles and procedure for otraženiâdlâ tax purposes these activities.
     Učetadolžny tax data reflect the order of formation of the amounts of income and expenditure, the share of the costs to be taken into account for the purposes of taxation in current tax (accounting) period, the balance of costs (losses) to be recognized as an expense in the following tax periods, the procedure for the formation of the amounts of generated reserves, as well as summuzadolžennosti on settlements with budget income.
     Dannyhnalogovogo confirmation of accounting are: 1. primary učetnyedokumenty (including a statement of the accountant);
     2. analitičeskieregistry tax accounting;
     3. calculation of nalogovojbazy.
     Forms analitičeskihregistrov tax accounting for the determination of the tax base, tax accounting for âvlâûŝiesâdokumentami must contain the following details: name of the register;
     period (date) compilation;
     datalogger vnatural′nom operation (if possible) and in monetary terms;
     naimenovaniehozâjstvennyh operations;
     signature (signature decoding) the person responsible for drawing up these registers.
     The content of the tax accounting data (including data source documents) is a tax secrecy.  Persons having access to the information contained in the tax accounting data, are obliged to maintain tax secrecy.  For its disclosure of responsibility established in the present code.
 
     Article 314. Analytical tax accounting registers Analitičeskieregistry tax accounting-consolidated tax accounting data systematization forms for reporting (tax) period, grouped in accordance with the requirements of this chapter, without distribution (reflection) on the accounts of the accounting.
     Tax accounting data-data which are taken into account in design calculi tables help accountants and other documents of the taxpayer, grouping information about objects of taxation.
     Formirovaniedannyh tax accounting involves

continuity is reflected in the chronological order in which the objects of accounting for tax purposes (including operations, rezul′tatykotoryh counted in neskol′kihotčetnyh periods or be transferred to a number of years).
     While analitičeskijučet data must be organized by the taxpayer that it opened the procedure for formation of the tax base.
     Analitičeskieregistry tax accounting are intended to systematize and nakopleniâinformacii contained in the accounting of primary documents, analysis of tax accounting to reflect in the calculation of the tax base.
     Nalogovogoučeta registers are maintained in the form of special forms on paper, in electronic form and (or) any machine-readable mediums.
     Forms registers of tax accounting and analytical data in them porâdokotraženiâ tax accounting data, primary accounting documents are developed by the taxpayer alone and install applications to your organization's policies for tax purposes.
     Pravil′nost′otraženiâ business transactions in tax accounting registers provide persons, and signed them.
     When storing registrovnalogovogo of accounting shall be provided to protect them from unauthorized changes.
     Fix vregistre tax accounting should be justified and podtverždenopodpis′û persons, vnesšegoispravlenie, with the date and justifications made fixes.
 
     Article 315. Porâdoksostavleniâ calculation of the tax base, calculation of the tax base for the reporting (tax) period shall be prepared by the taxpayer according to the rules laid down in this chapter, on the basis of tax accounting by progressive total from the beginning of the year.
     Calculation of tax bazydolžen contain the following information: 1. The period for which is determined by the nalogovaâbaza (from the beginning of the tax period on an accrual basis).
     2. the amount of revenues received in the reporting period (tax) including: 1) proceeds from the realization of goods (works, service) of in-house production, as well as proceeds from disposal of property, property rights, except proceeds specified in subparagraphs 2, 3, 4 and 5 of this paragraph;
     2) proceeds from disposal of securities not traded on an organized market;
     3) revenue purchase otrealizacii products;
     4) proceeds from disposal of financial instruments futures not traded on an organized market;
     5) revenue otrealizacii of fixed assets;
     6) revenue otrealizacii of goods (works, services) serving industries and farms.
     3. the sum of expenditures incurred during the reporting period (fiscal) reduce the amount of revenue from the sale, including: 1) costsproduction and realization of goods (works, service) of in-house production, as well as costs incurred when implementing a property, property rights, except the costs referred to in subparagraphs 2, 3, 4 and 5 of this paragraph.
     If this total expenditure nasummy WIP balances reduced, residual products in stock and products shipped, but unsold at the end of the reporting (tax) period, determined in accordance with article 319 of this code;
     2) costs incurred in the sale of securities that are not traded on an organized market;
     3) ponesennyepri implementation of the purchased goods;
     4) costs incurred when implementing finansovyhinstrumentov futures not traded on an organized market;
     5) costs associated srealizaciej of fixed assets;
     6) expenses incurred by the service industries and farms when the enjoyment of goods (works, services).
     4. Profit (loss) of otrealizacii, including: 1) profit from realization of goods (works, service) of in-house production, as well as proceeds from disposal of property, property rights, except proceeds specified in subparagraphs 2, 3, 4 and 5 of this paragraph;
     2) profit (loss) from sales of securities that are not traded on an organized market;
     3) profit (loss) otrealizacii purchased goods;
     4) profit (loss) from disposal of financial instruments futures not traded on an organized market;
     5) profit (loss) otrealizacii fixed assets;
     6) profit (loss) from sales of obsluživaûŝihproizvodstv and farms.
     5. Summavnerealizacionnyh of income.
     6. Summavnerealizacionnyh costs.
     7. Profit (loss) otvnerealizacionnyh operations.
     8. Total tax bazaza the reporting (tax) period.
     9. To opredeleniâsummy profits podležaŝejnalogoobloženiû from the tax base the amount of the loss is excluded, subject to long-range transport in the manner provided for in article 283 of the criminal code.
 
     Article 316. Porâdoknalogovogo accounting revenues revenues from realizaciiopredelâûtsâ activity, if the activity provides a porâdoknalogoobloženiâ, a different tax rate or provides an excellent otobŝego profit and loss accounting, obtained from this type of activity.
     The amount of revenue otrealizacii shall be determined in accordance with article 249 of this code, taking into account the provisions of Article 251 of this code on the date of recognition of revenues and expenses in accordance with the chosen method the taxpayer acceptance of income and expenses for tax purposes.
     If price realizable goods (works, service), property rights in the currency of a foreign State, the amount of revenue from sales is converted into roubles at the date of implementation, as defined in accordance with article 39 of this code.
     Article 1 (repealed in part of the presentation of the fourth part of article 316 on the basis of the Federal law of April 20, 2014  N 81-FZ-collection of laws of the Russian Federation, 2014, N16, St. 1838) if the price of the implemented product expressed in standard units, the amount of revenue from sales is converted into rublina implementation date determined in accordance with article 39 of this code.    In the calculations of such obligations, the taxpayer makes an adjustment to the amount of liabilities denominated in units in accordance with the terms of the contract.  If the amounts received are included in the adjustment for unrealized income (expenses) depending on carried out adjustments.
     If the implementation is made čerezkomissionera, the taxpayer shall determine the amount of the proceeds from realizaciina date of implementation on the basis of the Commission notice on the implementation of the Pledger-owned property (property rights).  In so doing, the Commissioner shall, within three days after the end of the reporting period, which this implementation has occurred, notify the consignor on the date of implementation of belonging to his property.
     If you are implementing settlements shall take place on the terms of the loan, the amount of revenue is determined at the date of implementation, and also includes the amount of interest accrued for the period from the date of shipment until the perehodaprava property in the goods.
     Interest accrued for the use of trade credit since the transfer of ownership of goods until full settlement of obligations included in unrealized revenue.
 
     Article 317. Porâdoknalogovogo accounting for certain types of unrealized income when determining the income tax in the form of fines, penalties or other sanctions for violation of treaty obligations, as well as the amounts of damages or harm taxpayers, determine the income on an accrual basis, represent amounts due in accordance with the terms of the contract. In the case of esliusloviâmi of the Treaty does not stipulate any penalties or damages, the taxpayer is not duty arises for charging income tax on this type of income.  In case of debt collection in sudebnomporâdke duty for calculation of the income of the taxpayer vnerealizacionnogo occurs on the basis of a court decision.
 
     Article 318. Porâdokopredeleniâ total expenditure on production and sales of 1. Eslinalogoplatel′ŝik defines income and expenses on an accrual basis, production costs and realizaciûopredelâûtsâ subject to the provisions of this article.
     For the purposes of this chapter, the costs of production and sale, implemented during the reporting (tax) period, are subdivided as follows: 1) direct;
     2) indirect.
     Direct rashodamotnosâtsâ: material′nyerashody stipulated by subparagraph 1 of paragraph 1 of article 254 of the present code;
     the cost of labour provided for in Article 255 of the present code;
     amortizacionnyeotčisleniâ, defined in accordance with the procedure ustanovlennymstat′âmi 256-259 of the present code on fixed assets used directly in the production of goods, works and services.
     Indirect costs include all other expenditure undertaken by the taxpayer during the reporting (tax) period.
     2. Where the amount of indirect costs for production and sale, carried out in the reporting (tax) period, vpolnom volume refers to the decrease in income from the production of irealizacii of the reporting (tax) period.
     Amount of prâmyhrashodov, carried out in the reporting (tax) period, also reduces the revenues of the reporting (tax) period, with the exception of amounts allocated direct expenditures on work-in-progress, finished products in stock and shipped, but not implemented by the reporting

(tax) period of production.
 
     Article 319. Porâdokocenki WIP balances, residues finishedproducts, tovarovotgružennyh 1. Under the unfinished (hereinafter-WIP) for the purposes of this chapter refers to the products (works, services) partial availability, i.e. not held all processing operations (manufacturing) process.  The ESTIMATE included in the completed but not fully accepted by the customer products, complete, but not prinâtyezakazčikom works and services (except for productions on which technological advantages not provided REFINERY residues). The otnosâtsâtakže WIP balances backorder subsidiary manufactures iostatki semi-finished products of own production.     Materials and semi-finished products that are in production, refer to the WIP, provided that they have already been processed.
     Score residual WIP at the end of the current month is made by the taxpayer on the basis of the amount of the tax accounting data carried out in the current month direct costs.
     When this amount is allocated to the prâmyhrashodov WIP balances on the method of planning (regulatory) costs. If the enterprise does not use normative method (planned) costs, the amount is allocated to the prâmyhrashodov WIP balances in proportion of such balances sootvetstvuûŝejdole in source raw materials (inventory quantity), less technological losses.
     Ostatkovnezaveršennogo amount of production at the end of the current month is included in the costs of production and sale of the following month.  Priokončanii tax period the amount of residues of incomplete proizvodstvana the end of the tax period is included in the cost of the next tax period in accordance with the procedure and under the conditions laid down in this article.
     2. evaluation of residues of finished products in stock at the end of the current month is made by the taxpayer on osnovaniidannyh primary accounting documents on the movement and balances of finished products in stock and amount of direct expenditure, implemented this month, reduced to the sum of the direct costs of distributed on WIP.  The sum of the direct costs shall be apportioned on remainders of finished products in stock on the method of planning (regulatory) costs.  If the enterprise does not use normative method (planned) costs, the sum of the direct costs shall be apportioned on remainders of finished products in stock in proportion to such residues in the total released for the current month of production (the vnatural′nyh value).
     3. evaluation of residues shipped, but nerealizovannojna the end of the current month product is made by the taxpayer on the basis of the data of shipment (inventory quantity) iprâmyh expenditures undertaken by vtekuŝem month, reduced to the sum of the direct costs, distributed on the remnants of the WIP and the remnants of the finished products in stock.  Prietom the amount of direct expenditure is allocated to the goods, but at the end of the current month of unsold products, based on the percentage of shipped, but nerealizovannojprodukcii in the total volume of production for that month.
     4. taxpayers, osuŝestvlâûŝiedeâtel′nost′ services, vypolneniârabot, evaluate work in progress at the end of the current month in the same order provided for paragraph 1nastoâŝej article.  In doing so, the amount of direct expenditure, except expenditure article 1 predusmotrennyhpunktom 318 nastoâŝegoKodeksa, includes the cost of oplatutruda main production personnel and the amount of the unified social tax (contribution), calculated on the amount of labour costs the basic production staff made by the taxpayer in the current month.
 
     Article 320. Porâdokopredeleniâ trading costs taxpayers, engaged in wholesale, retail trade, and melkooptovuû form the implementation costs (hereinafter referred to as the cost of treatment), with the following features.
     During the tekuŝegomesâca treatment costs are generated in accordance with this chapter.  While the amount of costs also include the cost of the taxpayer-pokupatelâtovarov on delivering those products if such delivery is not vklûčaetsâv the purchase price of the goods according to the terms of the agreement, storage expenses and other charges this month related to the purchase and sale of goods.
     Current month's expenses are divided into direct ikosvennye.  Direct costs include the cost of delivery (transportation costs) purchased the warehouse tovarovdo taxpayer-buyer of goods, if these costs are not included in the cenupriobreteniâ of these goods.  All other expenses undertaken in the current month, priznaûtsâkosvennymi costs and reduced revenue from the current month. Direct costs related to the remnants of the products in stock are determined based on the average percentage for the current month with taking into account of the carry-over balance at the beginning of the month in the following order: 1. determine the summaprâmyh expenditures attributable to the remainder of the goods at the warehouse at the beginning of the month and carried out this month.
     2. summatovarov is defined, implemented in the current month, and the remainder of the goods at the warehouse at the end of the month.
     3. The average percentage is calculated attitude amount of direct costs (subparagraph 1 of this paragraph) to the amount of goods (podpunkt2 this paragraph).
     4. By multiplying the average percentage on balance of month-end goodsthe determines the amount of direct costs relating to the balance of goods in stock.
 
     Article 321. Osobennostivedeniâ tax accounting organizations established in accordance with the federal laws governing these organizations sozdannyev organizations under federal laws (including the Central Bank of the Russian Federation, Federal service, the postal service), governing the activities of these organizations, are conducting separate accounting of income and expenses received (incurred) activities, svâzannojs the performance of their functions under the law, and income and expenses received (incurred) in the exercise of a commercial activity.
     When implementing tax accounting other commercial activity, such organizations shall be entitled to apply the General rules of this chapter governing the determination of income and expenditure and takžespecial′nye standards (especially) envisaged for certain categories of taxpayers or the rules for special circumstances.   These rules shall be entitled to apply the non-profit organization if that organization carries out such vidydeâtel′nosti in accordance with federal laws.
     If such a non-profit organization carries mandatory unrecoverable costs in accordance with the legislation of the Russian Federation, then such costs are recognized as expenses of the Organization, reducing income from commercial activities.
 
     Article 322. Osobennostiorganizacii tax accounting depreciable property 1. In the event that eslinalogoplatel′ŝik has decided to charge depreciation using the linear method on the amortiziruemomu property, the taxpayer's nabalanse registered and entered into operation before the enactment of this chapter, the original (restoring) the cost is determined on the basis of initial data (replacement) value of fixed assets reflected in the taxpayer's buhgalterskomučete as of January 1, 2002 year.
     If the taxpayer decided onačislenii depreciation using a nonlinear method on the amortiziruemomu property, the taxpayer's nabalanse registered and entered into operation before the enactment of this chapter, the residual value of amortiziruemogoimuŝestva is defined as the difference between the original cost of the depreciable property according to the accounting records and the amount of accumulated depreciation, calculated for the period of operation of said property, according to accounting as of January 1, 2002 year.
     2. On the osnovnymsredstvam passed by the taxpayer in charge, starting with 1 day of the month following the month in which such transfer occurred, depreciation is not provided.
     Analogičnyjporâdok applies for fixed assets transferred by decision of the leadership of the Organization on the preservation for a period exceeding three months, as well as for fixed assets under the management of the Organization to address the reconstruction and modernization of more than 12 months.
     At the end of the contract and canceling the gratuitous use of fixed assets the taxpayer (as well as the priraskonservacii or the end of reconstruction) amortization in the manner prescribed in this chapter of the code, starting with the 1-th čislamesâca, following the month in which the return has occurred osnovnyhsredstv taxpayer cum reconstruction or mine.
 
     Article 323. Osobennostivedeniâ tax accounting operations with osnovnymisredstvami Nalogoplatel′ŝikopredelâet profit (loss) from sales of depreciable property based on analytical accounting for each facility at the date of recognition of income (expense).
     Accounting for revenues and costs for the amortiziruemomu property is maintained on an object.
     The analytical učetdolžen contain information: about the original cost of the depreciable property

implemented in the reporting (tax) period;
     about the izmeneniâhpervonačal′noj the cost of fixed assets under construction, retrofitted, reconstruction, častičnojlikvidacii;
     on the timing of the useful lives of fixed assets;
     on the ways of calculation and the amount of amortization for depreciable fixed assets for the period from the date of commencement of depreciation to the end of the month in which such property is implemented;
     about price realizaciiamortiziruemogo property based on the terms of the contract of sale;
     the date of acquisition of IDATE disposition of the property;
     about the taxpayer incurred costs relating to implementation of the depreciable property, in particular on storage costs, maintenance and transportation realized property.
     When the realizaciiamortiziruemogo property at the date of the transaction is determined by income (expense) as the difference between the cost of implementation and depreciable property acquisition price reduced by an amount calculated on such property depreciation, taking into account the costs incurred when implementing costs.
     In the analytical accounting to date of the implementation of the depreciable property is fixed amount of income (expense) on ukazannojoperacii that in order to opredeleniânalogovoj the base is taken into account in the following order.
     Položitel′naâraznica recognized the profit to the taxpayer, to be included in the composition of the tax base in the accounting period in which the disposition was made.
     Negative raznicaotražaetsâ in the analytical accounting as an expense incurred by a taxpayer when depreciable property object implementation included for tax purposes a part of expenses of future periods.
     The analytical učetdolžen contain information about naming objects, there are organizations whose accounts the amounts recorded as deferred expenses, the number of months in tečeniekotoryh such costs may be included in the composition of unrealized expenses included priformirovanii the tax base and the amount of the expenses attributable to each month. The term vmesâcah is defined and calculated as the difference between the number of months the useful life of the property and the number of months of operation of the property before its implementation, including the month in which the property was implemented.  Expenses include unrealized expenses he during the period calculated in equal instalments by the taxpayer to complete transferring the full amount of such expenses.
 
     Article 324. Porâdokvedeniâ tax accounting costs of remontosnovnyh means 1. Organization kotorymv pursuant to subparagraph 2 of paragraph 1 of article 260 of this code restrictions on recognition of expenses on the repair of fixed assets, organize analytical accounting expenses for renovation of fixed assets.
     Analytical tax accounting for accounting data repair costs include including the following indicators: 1) total initial cost depreciable property (except for objects of intangible assets) at the end of the reporting (tax) period;
     2) sum of the actual cost of repairs of fixed assets incurred by the taxpayer in the reporting (tax) period.
With this amount the cost of repairs for the reporting (tax) period of fixed assets included in the fourth to tenth amortisation groups, and costs of repairing osnovnyhsredstv, included with first-third depreciation groups are grouped and counted separately.
     While the maximum amount of statutory rashodovrassčityvaetsâ as the product of the total cost of depreciable assets referred to in paragraph 1 of this article, the cost rate established by subparagraph 2 of paragraph 1 of article 260 of this code.
     If the amount of the actual cost of repairs of fixed assets less than or equal to limit the amount of regulatory costs, other expenses he current reporting (tax) period included the amount of the actual cost of repairs of fixed assets.
     If the amount of the actual cost of repairs of fixed assets exceed the amount of regulatory costs, the actual amount of expenses is included in other expenses business standard cost amount.
     The difference between the amount of actual expenditure and limit expenditures grouped by cost of repairs of fixed assets that are included in the first, the third and fourth to tenth he depreciation groups.
     If, on the basis of primary documents, the taxpayer can determine which specific group fixed assets include costs incurred for repairs in the analysis of tax accounting, expenses are recorded in the appropriate grupperashodov for repairs in accordance with these primary documents.
     If the sum of expenditures on repairs cannot distribute on the basis of the data of primary accounting documents, the amount of the costs relating to fixed assets, included in the first, the third and fourth to tenth depreciation groups based on the proportion of the value of fixed assets that are included in the corresponding depreciation groups in the total value of fixed assets.
     Analytical Accounting distributed repair costs the taxpayer will organize in such a way as to reflect the accounting data grouping expenditures for repair depending on the composition of the renovated main means the time when those costs and terms of their disposal, as well as the amount of repair costs, reduces the tax base subsequent reporting (tax) period.
     2. the amounts exceeding the cost of repairs to leased fixed assets in accordance with the provisions of article 260 of this code are reflected in the analysis of tax učetaarendatora and are included in other expenses in the same manner.
 
     Article 325. Porâdokvedeniâ tax accounting costs of osvoenieprirodnyh resources 1. taxpayers who took the decision to acquire licenses to subsoil use in analytical tax accounting registers separately reflect costs, osuŝestvlâemyev to acquire licenses. The costs associated with the acquisition of each specific licenses are counted separately.
     Ongoing costs for the purchase of a license, in particular: spredvaritel′noj evaluation costs associated deposits;
     costs associated withholding deposits audit;
     razrabotkutehniko costs (other similar works), the project of developing the deposit;
     priobreteniegeologičeskoj costs and other information;
     oplatuučastiâ costs in the contest.
     If by results of competition the taxpayer enters into a license agreement to use the subsoil (receives license), osuŝestvlennyenalogoplatel′ŝikom, related to the procedure of the contest form the value of the end user license agreement (license), which is respected by the taxpayer in intangible assets.  When the amortization of this intangible asset is calculated in the manner prescribed by articles 256-259 of this code.
     If the taxpayer does not contest concludes licenzionnoesoglašenie for the right to use natural resources (not getting a license), torashody, carried out by the taxpayer, related to the procedure of the contest are included in other expenses from the 1-th day of the month following the month of the contest, evenly within five years. If, after the implementation of the up-front cost to acquire licenses, the taxpayer decides to obotkaze from participation in the competition or that you have purchased a license, these costs are also included in the sostavpročih expenses from the first day of the month following the month in which the taxpayer accepted the decision, within five years.  When ètomukazannoe decision shall be formalised by a corresponding order (Decree) of the head.
     In a similar porâdkeučityvaûtsâ expenditures made to acquire licenses to subsoil use, incase, if these licences are issued to the taxpayer without competitions.
     2. Natural resources development costs in accordance with paragraph 1 of article 261 of this code are reflected vanalitičeskih tax accounting registers separately for each plot (mine) or učastkuterritorii (water area), reflected in the taxpayer's license agreement (license for subsoil use).
     In doing so, depending on the specific type of expenses expenses are grouped as: total expenditure poosvaivaemomu site (field);
     expenses related to specific parts of a given piece of territory;
     expenses related to a specific object that is created in the development of the plot.
     To common costs, particularly include: quest for iocenku mineral deposits (including audit), mineral exploration and (or) hydrogeological survey carried out at the site of the subsoil under spredostavlennymi in the established order licenses (permissions), as well as the cost of acquiring the necessary geological and other information from third parties, including public authorities;
     Costs related to specific parts of the territory of the former plot, are based on primary accounting documents expenditures, in particular:

     the cost of producing the territory administered by the mountain, construction and other works in accordance with established security requirements, protection of lands, subsoil and drugihprirodnyh resources;
     other costs related to the development of part of the territory of the plot.
     Total rashodovučityvaetsâ for each part of the territory of the former (deposits) in the proportion determined by basedfrom relations costs pertaining to selected častâmterritorii developed the site, to the total expenditure carried out on the development of this area (deposit).
     Costs relating to a specific object that is created in the development of the plot include costs directly associated with the construction of buildings, which thereafter on the basis of the decision of the taxpayer may be considered continuously operated objects.
     3. in conducting geological prospecting and geological exploration of mineral exploration expenditures carried out by a taxpayer the amount is determined on the basis of acts of works done under contracts with contractors, as well as on the basis of the amounts actually carried out by the taxpayer costs attributable to the exploitation of natural resources in accordance with the provisions of this article.
     Nalogoplatel′ŝikorganizuet tax accounting ukazannyhrashodov for each contract and each object associated with the exploitation of natural resources.
     Analitičeskieregistry tax accounting must contain information on completion of the work in terms of each treaty that is associated with the specified work for each specific site.
     On completion of the work undertaken by the contractor podogovoru costs under the contract are included in the pročihrashodov with 1 day of the month, which signed the final act of the works performed by the contractor under the contract. Implemented cost equal shares are included in other expenses in the timeframes prescribed in article 261 of the criminal code.
     Current expenditure nasoderžanie sosvoeniem objects of natural resources (including labour costs, the costs associated with the maintenance and operation of temporary constructions, and other similar expenses), as well as the cost of dorazvedkumestoroždeniâ in full amount included in other expenditure reporting (tax) period in which they are incurred. The exploration costs include costs associated with the implementation of works on further exploration for which entered into service and industrially developed deposits.
     The specified accounting refers to all costs geological search and geological exploration work, including the costs of work performed by recognized inconclusive, futile or continued.
     If frontier land (part of the territory of the exploitable area) recognized by the taxpayer or hopeless continued its development recognizes inappropriate expenditures, osuŝestvlennyenalogoplatel′ŝikom on the development of this area, are included in other expenses in General as provided for in article 261 of the criminal code.
     4. If the taxpayer's expenditures made in the composition of expenditure on the development of natural resources, directly related to the construction of that decision the taxpayer canbe constantly exploited objects fixed assets (including wells), these costs are taken into account in the analytical tax accounting registers pokaždomu object is created.  These items of property, plant and equipment are depreciated in accordance with the procedure laid down in this chapter.
     The costs for the construction of temporary structures (including temporary access roads and roads;  playgrounds, facilities for storage of the fertile soil, harvested species, waste;
temporary structures for participants of geological exploration and similar objects) are included in the pročihrashodov with 1 day of the month following the month in which the finished work on their establishment on the basis of acts of completed works.
     5. In the case of esliskvažina proved to be (recognized) unproductive, the expenses of a taxpayer, to eliminate such wells are also part of the costs to be taken into account by the object in tax accounting, in accordance with article 261 of the criminal code.  Obŝaâsumma costs, as reflected in the tax account for this object is included in the sostavpročih expenditure in accordance with the procedure laid down in this article.
 
     Article 326. Porâdokvedeniâ tax accounting on the accrual basis priprimenenii bargains Nalogoplatel′ŝikpo transactions with financial instruments futures determines the tax base based on tax accounting registers data.
 
     Tax register data should reflect the order of formation of the amount of income (expenses) on term transactions held for tax purposes.
     Tax register data should contain monetary amounts (commitments) of the taxpayer in accordance with the terms of the contracts to contractors: for transactions involving the sale of basic assets;
     for transactions involving the performance of obligations by conducting netting and (or) the conclusion of the counter transactions, the amounts of such requirements and obligations on datyzaklûčeniâ deals before the first time-bound date calculations and (or) the date of the transaction.
     Requirements (obligations) can be expressed both in rubles and in foreign currency.  Requirements (obligations) in foreign currency are to be reassessed in connection with changes of the official exchange rates of foreign currencies to the Russian ruble.
Requirements (obligations) on fixed-term deals involving the purchase or sale of the underlying asset, subject to revaluation due to changes in the market price of the underlying asset.
     The taxpayer on the date the transaction reflects the amount raised in the analytical accounting requirements (obligations) to contractors based on transactions and claims ofterms (obligations) regarding the underlying asset (including goods, cash, precious metals, securities, index of prices or rates).
     The tax base is determined by the taxpayer on the date of the execution of urgent transactions. The deals, which are dlitel′nyjharakter, the tax base is determined also by the taxpayer on the date of the end of the reporting (tax) period.
     If according to the terms of sdelkipredusmotreno holding intermediate calculations if you change the valuation requirements (obligations) in connection with the fall (rise) the official exchange rates of foreign currencies to Russian ruble or market (stock) prices of goods, the taxpayer determines income (expenses) for each date for such payments in accordance with the terms of the deal.
     If you increase (decrease) of a rouble equivalent requirements (obligations) in foreign currency in connection with change of the official exchange rates of foreign currencies to the Russian ruble libopri increase (decrease) requirements (obligations) due to changes in market prices of the underlying asset, summapoložitel′nyh (negative) differences either increase (decrease) requirements (obligations), formed during the period datyzaklûčeniâ deal (the ending date of the previous reporting (tax) period,) dodaty transaction (the end of the reporting (tax) period,) , is included in income (expenses), which form the tax base for operations with financial instruments futures.
     Upon the occurrence of srokaispolneniâ urgent transactions with financial instruments futures taxpayer proizvoditocenku the requirements and obligations on the due date in accordance with the terms of her detention and determines the amount of income (expenses) in the light of previously recorded for tax purposes in the composition of income and expense amounts.
     When making sročnyhsdelok involving the purchase or sale of foreign currency, libodragocennyh metals or securities denominated in a foreign currency, the taxpayer on the date the transaction determines the income (loss) with učetomkursovyh differences identified between the transaction kakraznica and Central′nymbankom of the Russian Federation established currencies and precious metals official prices on the date of ispolneniâsdelki.
     Nalogoplatel′ŝikvydelâet for an individual tax accounting operations with financial instruments transactions in derivatives entered into for compensation of possible losses arising from adverse changes in prices or an indicator of an underlying asset (hedged item).
     Rasčetsostavlâetsâ the taxpayer for each hedging operation separately and contains the following information: description of hedging operations, including the name of the hedged item, the types of insured risks (price, currency, credit, interest things similar risks), planned actions regarding the hedged item (purchase, sale, or other actions), financial instruments futures you intend to use, the conditions for execution of the transaction;
     operaciihedžirovaniâ start date, expiration date and (or) its duration, intermediate conditions;
     amount, date, and cenasdelki (deals) with the object of hedging;
     the amount, date and cenasdelki transactions with financial instruments futures;
     information on expenditure for the implementation of this operation.
     The analytical učetvedetsâ separately for transactions carried out with

financial instruments futures, traded on the organized market, IPO transactions with financial instruments futures not traded on an organized market, as well as for transactions made with the purpose of hedging.
 
     Article 327. Porâdokorganizacii tax accounting for sročnymsdelkam when applying kassovogometoda Taxpayers applying cash method of determining income and expenses, organize tax accounting in accordance with the principles in this chapter.  Computation of income and expenditure on operations with financial instruments futures taxpayers applying cash method of determining cost dohodovi, determine the date of actual receipt of money (enums).
 
     Article 328. Porâdokvedeniâ tax accounting income (expenses) in the form of interest received (paid) on loan agreements, credit, bankovskogosčeta, bank deposit, and takžeprocentov securities and other dolgovymobâzatel′stvam Nalogoplatel′ŝikna the basis of analytical accounting for unrealized costs dohodovi leads the decryption of income (expenses) received (paid) or receivable (payable) during the reporting period in the form of interest on securities (issued) received credit and loans, bank deposit and (or) otherwise issued debt obligations and bank account takžeprocentam. While the analytical učeteotražaûtsâ income in the amount due in accordance with the terms of the treaties of interest on each debt separately.
The taxpayer in tax accounting registers independently reflect on the date when the tax base income amount (expense) received (paid) or payable (receiving) during the reporting period, income in the form of interest on the basis of ustanovlennojpo each type of debenture yield and duration of such debt obligations during the reporting period.
     Interest accrued credit organization for the account agreement, the taxpayer shall be included in nalogovuûbazu based on statements of cash flows organization bank account.
     In the manner prescribed by this article, take into account income (expenses) interest receivable (payable) on debt obligations of any kind of organizations for which these debentures priznaûtsâoperaciâmi implemented in accordance with the statutory activities.
     When this interest is accounted for on the date of recognition of income (expense) in accordance with the terms of the treaties, the validity of which is not more than one reporting period.  Under contracts with validity period of more than one reporting period and not providing quarterly (monthly) interest income (expense) is received (paid) on the last day of each reporting period, or on the date of payment of income on such a debt obligation if such payment was made prior to the end date of the reporting period.
     The amount of interest received by the taxpayer on the public and municipal′nymcennym securities, income is recognized on such interest payment date, unless otherwise provided for in this article.  The reason for the inclusion of such amounts in the income received in videprocentov is a credit organization statement on the movement of funds in bank accounts.
     If the price of realizaciigosudarstvennyh and municipal securities traded on the organized securities market, included part of the accumulated coupon income, the taxpayer on the date of implementation of the bumagopredelâet amount of income in the form of interest on the basis of the contract of sale.
The amount of income the taxpayer is calculated as the difference between the amount of accumulated coupon income received from the buyer, and the amount of accumulated coupon income paid to the seller. If between the date of implementation of the Securities and the date of purchase in accordance with the issue terms of the issuer have been implemented in the form of interest payments, the date of receipt of income recognized date of interest payment at maturity coupon (interest) income. When this income is defined as the difference between the amount paid at maturity interest and the amount of accumulated coupon income paid to the seller.  When selling securities which during the term of its taxpayer was paid procentnymdohodom interest income shall be the amount received from the purchaser of such securities.
     Income is nadatu realization based on the sales contract or on the date of the payment of interest on the basis of bank statements and credit organization be included in tax accounting on the basis of spravkiotvetstvennogo person who isčislâetdohod on operations with securities.
     Interest received (receivable) zapredostavlenie in the use of funds of the Organization shall be treated as consisting of income (expenses) on datuih recognition in accordance with the terms of the contract, but according to dogovoramsrokom, more than one quarter of action and not providing for payment during the reporting period on the last day of the reporting period.
     With the early repayment of debt shall be determined on the basis of interest under the terms of the contract, the interest rate and the actual use of borrowings.  Income is determined on the basis of reference accountant or other responsible person which is responsible for keeping a record of such operations.
     Income related to participation in authorized capitals of other organizations and to be received by the deadline in accordance with the founding documents, is reflected in the composition of the unrealized revenue, if this is provided for in this chapter, the datupolučeniâ of such proceeds.
 
     Article 329. Porâdokvedeniâ tax prirealizacii Income Securities accounting for transactions to securities recognized revenue when selling securities in accordance with the terms of the contract implementation.  Rashodynalogoplatel′ŝika, associated with the acquisition and sale of securities, including their value, refer to the direct costs associated with production and sales.
     Date of recognition of income and expense on securities operations is the date of the securities.
     When implementing securities at cost of production and sales is deducted the purchase price of the domestic securities implemented in the order established by the taxpayer alone depending on the accounting method of securities (FIFO, LIFO).
     If the price of public imunicipal′nyh of securities traded on the organized securities market, included part of the nakoplennogokuponnogo income, the amount of income and consumption of such securities is calculated without accumulated coupon income.
     Income (loss) from sales of securities at realization of securities obraŝaûŝihsâna organized market of securities, and securities that are not traded on an organized market, the domestic securities in tax accounting ignored separately.
 
     Article 330. Osobennostivedeniâ tax accounting of income and expenses of insurance organizations, taxpayers-strahovyeorganizacii lead tax records income and expenses received (incurred) under contracts of insurance, co-insurance, reinsurance, contracts for insurance.
     Dohodynalogoplatel′ŝika are recognised on the date of eligibility for insurance premium (fee) from the insured under insurance contract conditions, co-insurance, reinsurance.    If the contract of insurance, co-insurance, reinsurance is not installed, the date of the taxpayer's right to receive income in the form of the insurance premium, the date of receipt of income recognized date of issuing taxpayer for payment of insured strahovogovznosa.
If the contract provides for instalment payment of insurance contributions, the income (loss) attributed to such treaties, he included income (expenses) on the date of payment by the insured of the next installment.
     Taxpayer in the manner and under the conditions established by the legislation of the Russian Federation, the forms of the premiums required for upcoming indemnities insurance reserves.  Taxpayers reflect movement of funds of insurance reserves on types of insurance in the context of the treaties. At the date of inclusion in the income of insurance premium (fee) taxpayer simultaneously carries out the videotčislenij consumption in specified insurance reserves. Insurance payments under a contract made in accordance with the terms of the contract, the taxpayer shall be included in the composition of spending.    The amount generated by this contract reserve decreases with simultaneous inclusion of this amount in the income of the taxpayer.
     Nalogoplatel′ŝikvedet accounting insurance premiums (contributions) received contracts coinsurance process in part nadolû of the taxpayer in accordance with the terms of those treaties.
 
     Article 331. Osobennostivedeniâ tax accounting of income and expenses of the banks by taxpayers-banks lead tax records income and expenses received from (if incurred) implementation of banking activity, based on reflection of operations and transactions in the analytical accounting in accordance with the established procedure of nastoâŝejglavoj income and expense recognition.

     The analytical učetdohodov and expenses received (incurred) in the form of interest on debt obligations, is conducted in accordance with the procedure provided for in article 328 of the criminal code.
     Income and expenses on economic and other operations related to future reporting periods, which have been produced during the current reporting period, advance payments are included in the amount to be charged for expenses upon the occurrence of the fact the reporting period to which they relate.
Analytical accounting of income and expenses on economic operations is conducted in the context of each treaty with reflection date and amount received (paid) and the period during which the amount relates to income and expenses.
     Fees for zauslugi correspondent relations, paid by the taxpayer, the expenditure on settlement-cash servicing, otkrytiûsčetov at other banks and other similar operations are expensed at the date of the transaction, if in accordance with the agreement provided for calculations on každojkonkretnoj or on poslednijden′ operations reporting (tax) period. In a similar manner by the taxpayer keeps records on income related to operations on settlement-cash servicing of clients.
     Summapoložitel′nyh (negative) differences arising from revaluation book value of precious metals in eeizmenenii, is included in income as the sum of the balance exceeding the positive revaluation over the negative, and the costs in the form of an amount exceeding the balance negative revaluation over the positive, poslednijden′ the reporting (tax) period.
When you implement precious metals income recognizes the positive difference between the cost of implementation and accounting value of such precious metals on the date of their implementation, and flow-a negative difference.  Podučetnoj value of precious metals is understood their purchase cost, taking into account the revaluation carried out during the term of such metals of the taxpayer in accordance with the requirement of the Central Bank of the Russianfederation.
     (Item 14 lost part of the presentation part of the sixth siluv article 331 on the basis of the Federal law of December 28, 2010 N 395-FZ-collection of laws of the Russian Federation, 2011, N 1, art. 7) For transactions relating to the operation of sale of precious stones, nalogoplatel′ŝikotražaet in tax accounting quantitative and value (and price) and acquired feature gem stones.  Reassessment of the purchase price of gems at the list price does not recognize income (expense) of the taxpayer. When the disposition of stones realizovannyhdragocennyh income (loss) is defined as the difference between the cost of implementation and učetnojstoimost′û. Under the accounting value refers to the purchase price of precious stones.
     Analytical Accounting is maintained for each contract of purchase and sale of precious stones.  Dates are reflected in the analytical accounting transactions of sale, purchase price, sale price, quantitative and qualitative characteristics of gems.
 
     Article 332. Osobennostivedeniâ tax accounting income and expenses in the performance of fiduciary management agreement, taxpayer assets-the Organization, which under the terms of the contract of trust management is the management of the property, is obliged to maintain separate analytical accounting revenue and expenditure from the trust management ispolneniidogovora and proceeds obtained as compensation from asset management, in the context of each fiduciary management agreement.
     The analytical učetdolžen provide information to determine the of the founder of the fiduciary management agreement and beneficiary, start date and end date of the fiduciary management agreement, the cost and types of received in trust property, the order and terms of calculations on trust management.  When making transactions in property derived asset management, income and expenses are recognised in accordance with the established rules of the present chapter, income and expenses.
     Revenues of the founder and the managing fiduciary assets fiduciary Treaty formed in each accounting period (tax) regardless of whether such a treaty settlement during the fiduciary management agreement or not.
     Summavoznagraždeniâ Asset Manager recognizes the expense of fiduciary and treaty reduces the amount of income derived from assets which have been transferred in trust.  If the recipient's income under the contract of the asset management provides a third party beneficiary, the costs (losses) in the exercise of their fiduciary management agreement does not reduce income earned as the founder of the fiduciary management agreement on other grounds.
     When returning a depreciable property to the founder of the fiduciary management agreement is included in the imuŝestvopodležit the same cushioning group depreciation osuŝestvlâetsâpo the same rate and in the same manner as prior to the fiduciary management agreement. Accrued for the whole period of operation of such property depreciation until the date of return of the founder of the fiduciary management agreement in determining the residual value of such property. If the beneficiary is a third person, upon return of property losses of poor value of such property are not reducing the tax base of the founder.
 
     Article 333. Osobennostivedeniâ tax accounting of income and expenses on repo operations with cennymibumagami analytical accounting transactions of purchase and sale of securities with mandatory redemption on the second part of the repo transactions is maintained on a separate dedicated for these purposes of analytical tax accounting registers in the context of each treaty for monetary tool foreign currency valuation: vdvojnoj in foreign currency and in rubles.
     -Recognition of the value of the domestic securities subject to repurchase under the second part of performance agreements of purchase and sale transactions of securities with redemption, conducts taxpayer, a seller of securities during the first part of performance agreements of purchase and sale transactions of securities with redemption.
     The seller of securities on reverse REPO operations domestic securities accounts from the date of acquisition of securities in accordance with the first part of repo transactions before the sale (foreclosure first member transaction).
     The SalesDate field is reflected in the accounting and the cost of securities sold subject to redemption in the performance of the second part of finalizing transactions of purchase and sale of securities with redemption, purchase date and value of securities bought during the performance of the second part of the agreements of purchase and sale transactions.
     Increase (decrease) the value of such securities in connection with the increase (decrease) the official exchange rates of foreign currencies to Russian ruble does not recognize income (expense) on repo operations, such izmenenievykupnoj securities is accounted for by the taxpayer as extraordinary income (expenses).
     Analogičnyeobâzatel′stva for accounting the specified operation is placed on the taxpayer, who is a buyer of securities in the performance of the first part of the agreements of purchase and sale transactions of securities with redemption. "
 
     Article 2. Priznat′utrativšimi force on the date of enactment of this federal law: the law of December 27, 1991 Russianfederation N 2116-I "on tax on profit of enterprises and organizations" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 11, p. 525), except §§ 1, 2, 6, 9, 10 10-1 order of the calculation of the tax base and the application of tax benefits listed below, which shall be null and void in the following order (as amended by the Federal law of May 29, 2002  N 57-FZ-collection of laws of the Russian Federation, 2002, N 22, art. 2026): dlâsel′skohozâjstvennyh producers-fishermen (kolkhozes) exemption from income tax operates up to 1 January 2005 onwards (as amended by the Federal law of November 11, 2003 N 147-FZ-Sobraniezakonodatel′stva Russian Federation, 2003, no. 46, p. 4443);
     predusmotrennyjpunktom 4 of article 2 the procedure for determining the tax base, on bonds from the innovations of the Government securities market (gko, OFZ, OVGVZ), applied the primary holders of these bonds until full retirement of these bonds with the balance of the Organization;
     provided for abzacempervym item 6 and item article 8 paragraph nine 2 calculation of taxable profit in the performance of production sharing agreements dovstupleniâ applies under chapter of the tax code of the Russian Federation, defining the special taxation regime when execution of production sharing agreements;
     provided for in article 6 punktom4 tax privileges, the validity of which has not expired on the date of the entry into force of this federal law shall be applied by small enterprises until the expiration of the term for which such facilities were provided;
     provided for in article 6, paragraph 6 abzacemdesâtym benefits under the Tax Act dozaveršeniâ implementation initiated and implemented on the day of enactment of this federal law programmpo the Elimination of the consequences of radiation accidents;

     provided for in article 6, paragraph 6 abzacemčetyrnadcatym tax privileges are valid until the end of the targeted socio-economic programs (projects) housing, establishment, construction and maintenance of vocational retraining of persons discharged from military service, and members of the ihsemej, carried out at the expense of loans, credits and financial assistance provided by international organizations and foreign Governments, foreign legal entities and physical persons;
     predusmotrennaâabzacem twenty-seventh paragraph 6 article 6 tax exemption with respect to gains derived from the newly created prior to the entry into force of this chapter manufacture, valid till the end of the period (period) recoupment such production.  Total period of use specified by the taxpayer benefits may not exceed three years. The procedure for calculating the term of use tax privileges apply to the legal relations arising from April 1, 1999 onwards (as restated by federal law May 29, 2002  N 57-FZ-collection of laws of the Russian Federation, 2002, N 22, art. 2026);
     in accordance with paragraph 9 of article 6 additional tax privileges for certain categories of tax payers that implement investment projects in accordance with treaties on investment activities established by the legislative (representative) bodies of constituent entities of the Russian Federation and the representative bodies of local self-government as of July 1, 2001 year, remain in effect until the expiration of the term for which they were given, but no later than January 1, 2004 year (ed.  The Federal law of December 8, 2003.  N 163-FZ-collection of laws of the Russian Federation, 2003, no. 50, art. 4849);
     provided for in article 9 punktom2 and the third subparagraph of paragraph 1 of article 10 provisions concerning the taxation of income in the form of dividends and income from interest, payable in accordance with the production sharing agreement, shall apply until the entry into force of chapter of the tax code of the Russian Federation, defining the special taxation regime when execution of production sharing agreements;
     predusmotrennyepunktami 1-10-1 article 6 provisions relating to taxation when profits and performance production-sharing agreements are applied prior to the entry into force of chapter of the tax code of the Russian Federation, defining the special taxation regime when execution of production sharing agreements;
     part one, part two and the second paragraph of part 43 tret′ûstat′i law of the Russian Federation on the social protection of citizens exposed to radiation due to the Chernobyl disaster "(as amended by the law of the Russian Federation dated June 18, 1992 years N3061-I) (statements of the RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 21, p. 699; Statements of the Congress of people's deputatovRossijskoj Federation and the Supreme Soviet of the Russian Federation, 1992 N 32, St.  1861;    Collection of laws of the Russian Federation, 1995, no. 48, art. 4561);
     paragraph 10 of article 1Zakona of the Russian Federation dated July 16, 1992 N 3317-I "on amendments and additions to the tax system in Russia" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 34, art. 1976);
     paragraph 9 of article 1 of the law of the Russian Federation dated December 22, 1992 N 4178-I "on amendments and additions to certain laws of the Russian Federation on taxes" (statements Congresspeople's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 4, art. 118);
     The law of the Russian Federation from August 27, 1993 godaN 5672-I "on amendments and additions to article 7 of the law of the Russian Federation" about tax on profit of enterprises and organizations "(rossiyskaya Gazeta, November 3, 1993 year N 205);
     the first sentence of article 5 of the law of the Russian Federation from February 19, 1993 N 4520-I "on State guarantees and compensation for persons living in rabotaûŝihi areas of the far North and similar nimmestnostâh" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, no. 16, p. 551);
     Article 1, paragraph 2 of the Federal law of October 27, 1994 N 29-FZ "on amendments and additions to certain laws of the Russian Federation about taxes and about porâdkaotčislenij in individual State extrabudgetary funds" (collection of laws of the Russian Federation, 1994, no. 27, p. 2823);
     paragraph 1 of article 1 of the Federal Act of 1994 11noâbrâ N 37-FZ "on amendments and additions to certain laws of the Russian Federation on taxes and on establishing benefits on obligatory payments in off-budget State funds" (collection of laws of the Russian Federation, 1994, no. 29, art. 3010);
     Federal law 3dekabrâ of the year 1994 N 54-ФЗ "about entry of changes and additions in the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1994, no. 32, St. 3304);
     Article 29 of the Federal law of December 21, 1994 year Ireland-ФЗ "about fire safety" (collection of laws of the Russian Federation, 1994, no. 35, p. 3649);
     Federal law 25aprelâ of the year 1995 N 64-FZ "about entry of changes and additions in the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1995, no. 18, art. 1592);
     paragraph 1 of article 1 of the Federal law dated June 23, 1995 N 94-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with the implementation of socio-economic programmes of housing for Russian servicemen" (collection of laws of the Russian Federation, 1995, no. 26, item 2402);
     Article 1, paragraph 2 of the Federal law of June 1995 of24 N 95-FZ "on amendments and additions to Legislation of the Russian Federation" about surtax from physical persons "and" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1995, no. 26, art. 2403);
     Article 2 of the Federal law dated November 30, 1995, N 188-FZ "on amendments and additions to certain laws of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1995, no. 49, article 4695);
     paragraph 3 of article 1 of the Federal law of December 27, 1995 N 211-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with adoption of the Federal law" about fire safety "(collection of laws of the Russian Federation, 1996, N 1, art. 4);
     The Federal law from 31 December 1995 for the year N 227-ФЗ "about entry of changes and additions in the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1996, N 1, art. 20);
     Federal law 14dekabrâ of the year 1996 N 151-FZ "on amending the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1996, no. 51, art. 5682);
     Federal law 10ânvarâ of the year 1997 N 13-FZ "about entry of changes and additions in the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1997, no. 3, art. 357);
     The Federal law from 1997 28iûnâ N 92-FZ "on the amendments to article 2 of the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1997, N 26, art. 2953);
     Federal law dated July 1998 N 141-FZ on amendments to article 2 of the law of the Russian Federation "about tax on profit of enterprises and organizations" (collection of laws of the Russian Federation, 1998, N 31, art. 3819);
     Federal law dated July 1998 N 143-ФЗ "about entry of changes and additions in the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1998, N 31, art. 3821);
     Article 14 Federal′nogozakona from December 29, 1998, N 192-FZ "on urgent measures in the field of budgetary and nalogovojpolitiki" (collection of laws of the Russian Federation, 1999, no. 1, text 1);
     Federal law dated January 6, 1999 N 10-FZ "on amendments to certain laws of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1999, N 2, art. 237);
     Article 10 of the Federal law dated February 10, 1999 year N32-ФЗ "about amendments to legislative acts of the Russian Federaciiizmenenij and amendments arising out of the Federal law on production sharing agreements" (collection of laws of the Russianfederation, 1999, N 7, art. 879);
     Federal law 3marta of the year 1999 N 45-ФЗ "about entry of changes and additions in the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1999, N 10, art. 1162);
     Federal law dated 31 March 1999 N 62-FZ "about entry of changes and additions in the law of the Russian Federation" about tax on profit of enterprises and organizations "(collection of laws of the Russian Federation, 1999, N 14, art. 1660);
     paragraph 1 of article 1 of federal law ot31 March 1999 N 64-FZ "on amendments and additions to certain legislative acts of the Russian Federation on taxes" (collection of laws of the Russian Federation, 1999, no. 14, p. 1662);

     paragraph 1 of article 2 of the Federal zakonaot May 4, 1999 N 95-FZ "on grant aid (assistance) Russianfederation and amending and supplementing certain legislative acts of the Russian Federation onalogah and on the establishment of the payment entitlements in the State budget funds in connection with the implementation of the grant aid (assistance) of the Russian Federation" (collection of laws of the Russian Federation, 1999, no. 18, item 2221);
     Article 8 of the Federal law dated August 5, 2000 N 118-FZ "on the entry into force of part two of the tax code of the Russian Federation and amend the nekotoryezakonodatel′nye acts of the Russian Federation on taxes" (collection of laws of the Russian Federation, 2000, no. 32, p. 3341);
     Federal law 9maâ of the year 2001 N 50-ФЗ "about entry of changes and additions in the law of the Russian Federation" about tax on profit of enterprises and organizations "in connection with the innovations of State securities of the Russian Federation" (collection of laws of the Russian Federation, 2001, N 20, art. 1973).
 
     Article 2-1.  (Introduced by the Federal law dated November 11, 2003 N 147-FZ-collection of laws of the Russian Federation, 2003, no. 46, item.  4443; void based on Federal′nogozakona from October 2, 2012 N 161-FZ-Sobraniezakonodatel′stva Russian Federation, 2012, N 41, art. 5526) article 3.  (Repealed based on Federal′nogozakona of July 29, 2004  N 95-FZ-collection of laws of the Russian Federation, 2004, N 31, art. 3231) article 4.  (Repealed based on Federal′nogozakona of July 10, 2002  N 86-FZ-collection of laws of the Russian Federation, 2002, N 28, art. 2790) article 5. establish that Position on the composition and cost recovery when implementing production-sharing agreements, approved by decision Pravitel′stvaRossijskoj dated July 3, 1999, 740 N is applied prior to the entry into force of chapter Tax kodeksaRossijskoj Federation, opredelâûŝejspecial′nyj taxation regime when execution of production-sharing agreements.
 
     Article 6.   When implemented, tax payers, who are the primary holders of Government securities obtained in the process of innovation of Government securities Russianfederation, carried out in accordance with the decisions of the Government of the Russian Federation, adopted before the entry into force of chapter 25 of the tax code of the Russian Federation, recognizes the value of paid when innovations public domestic securities.  While paid the cost of State securities of the Russian Federation each type produced by novation, opredelâetsâishodâ from the amount of the actual costs of acquisition when novation of government bonds, reduced by paid under the terms of the innovation funds considered as partial repossession by the State Organization of its purchase cost under innovation of State securities of the Russian Federation, calculated in proportion to the stoimostikaždogo type of securities in the total value of securities novomportfele (in red.  Federal zakonaot May 29, 2002  N 57-FZ-collection of laws of the Russian Federation, 2002, N 22, art. 2026) (part of the second law of isklûčenaFederal′nym May 29, 2002 N 57-FZ-collection of laws of the Russian Federation, 2002, no. 22, page 2026) article 7. Income (loss), including as a positive (negative) exchange rate differences from recalculation of obligations and requirements for long-term loans (more than five years) as of July 1, 2001 year in compliance with intergovernmental agreements, one of which is the Russian Federation, in order to finansirovaniâstroitel′stva and reconstruction of objects to include in the income (expenses) as performance requirements (obligations) on these loans in proportion to the amounts received in repayment of the principal and accrued interest thereon. When ètomukazannyj the order does not apply to positive (negative) exchange rate differences from the recalculation of the obligations and requirements for long-term loans granted from borrowed funds by the Bank.  If it is not possible to determine the source of the credit, the taxpayer alone opredelâetdolû of equity in sum placed funds and ratio of own and attracted funds in the amount of obligations and requirements on such a long-term credit (ed.  May 29, 2002 Federal law N 57-FZ-collection of laws of the Russian Federation, 2002, N 22, art. 2026). Article 8.  With interest on State securities of the Russian Federation received Russian organizations-the primary owners of such securities in Exchange for short-term government bonds beskuponnye in accordance with the decision of the Government of the Russian Federation from 20 iûlâ1998 N 843, the tax is levied at a rate of 15 percent during the ownership of such securities on the date of Exchange till the date of their sale or other disposal.
     Income received by the Russian organizations privyplate in accordance with usloviâmièmissii of State securities of the Russian Federation and municipal securities, razmeŝaemymza outside the territory of the Russian Federation, the interest income tax rate applied to the amount established by article 284, paragraph 1 of the present code.
     (Article 8 as amended by the Federal law of May 29, 2002 N 57-FZ-collection of laws of the Russian Federation, 2002, no. 22, page 2026) article 9. Receivables from Russian organizations created under Chapter 25 dovstupleniâ of the tax code of the Russian Federation, the elongated or restructured on July 1, 2001 year in compliance with intergovernmental agreements, shall be counted for tax purposes and is included in the income and expenditure is okay in force on December 31, 2001 year.
 
     Article 10.
     1. As of January 1, 2002 year taxpayer, rolling on the definition of income and expenses on an accrual basis shall be obligated to: 1) an inventory of accounts receivable as of December 31, 2001 inclusive, allocate inventory process receivables zarealizovannye but not paid for goods (works, services), propertylaw, and also reflected in the composition of income from sales revenues, as defined in accordance with article 249 of the tax code of the Russian Federation that had not previously been taken into account in forming of the tax base for income tax;
     2) reflected in income sostavevnerealizacionnyh fines, penalties or other sanctions for breach of contractual obligations, in accordance with article 250 of the tax code of the Russian Federation, if such amounts were not taken into account when generating the tax base for income tax prior to entry into 25 siluglavy of the tax code of the Russian Federation, as well as to reflect other extraordinary revenues INOF revenue determined in accordance with articles 250 and 271 of the tax code of the Russian Federation not previously accounted for under formirovaniinalogovoj base for income tax;
     3) reflect the unrealized income consisting of amounts arising from changes in the size of the obligations and requirements for financial instruments futures for the period from the date of occurrence of the obligations and requirements on December 31, 2001 inclusive in accordance with the requirements of chapter 25 of the tax code of the Russian Federation, if such amounts were not taken into account when generating the tax base for income tax pribyl′do the entry into force of the said chapter of the tax code of the Russian Federation.
     The provisions of nastoâŝegopodpunkta do not apply to transactions with financial instruments futures, the subject of which is a foreign currency, concluded before August 17, 1998 year and provide for their execution after the specified date;
     4) included in sostavdohodov amounts due, one-time restoration because of the differences in the evaluation of the ilioperacij objects to be counted for tax purposes in accordance with the requirements of chapter 25 of the tax code of the Russian Federation.  Ktakim objects or operations include, inter alia, ostatkineispol′zovannyh means reserves, deductions in accordance with the legislation of the Russian Federation in force before the entry into force of chapter 25 of the tax code of the Russian Federation, the reduced tax base.
     Specified in the nastoâŝempodpunkte provisions do not apply in respect of amounts of reserves: upcoming repair costs generated by organizations in accordance with article 260 of the tax code of the Russian Federation;
     the amounts of reserves for doubtful debts if the organization before January 1, 2002 year recognized revenue for tax purposes for the shipment;
     the amounts of reserves to guarantee repair of the related kob″ektam, warranty repair which has not expired;
     the amounts of reserves for future expenses to pay for vacations, not used as of January 1, 2002 year;
     the amounts of reserves for possible losses on loans, banks generated, unused as of January 1, 2002 year;
     the amounts of reserves for impairment of securities organizations formed the professional participants of the securities market, carrying out dealer activity in accordance with article 300 of the tax code of the Russian Federation,

used as of January 1, 2002 year.
     In the event that the subsequent does not use reserves referred to prescribe those subparagraph in accordance with the established procedure, such amounts should be included in the composition of the vnerealizacionnyhdohodov current reporting (tax) period;
     5) reduce income specified in subparagraphs 1 and 2 of this paragraph, the amount of positive exchange differences taken into account earlier in the opredeleniinalogovoj base prior to the entry into force of chapter 25 of the tax code of the Russian Federation;
     6) to include in income the amount of negative differences from revaluation of securities that are considered by the taxpayer on January 1, 2002 onwards, as the difference between the cenojpriobreteniâ and the carrying amount of these securities as at December 31, 2001 year taken into account in the calculation of income tax in accordance with legislation in force before the entry into force of chapter 25 of the tax code of the Russian Federation.
     2. As of January 1, 2002 year in determining the tax base of the taxpayer, rolling on opredeleniedohodov and expenses on an accrual basis, must also: 1) include expenses deductible, the amount of revenues that determine in accordance szakonodatel′stvom in force before the entry into force of chapter 25 of the tax code of the Russian Federation, the cost of ready-made, but unpaid as of December 31, 2001 year goods (works , services), which have not previously been taken into account in forming of the tax base for income tax. The specified summyvklûčaûtsâ in composition of expenses deductible income from realization, only when their documentary evidence;
     2) take into account the cost of nalogovomučete residues of work-in-progress, finished products in stock, shipped (by), but not sold goods (works, services) defined on sostoâniûna December 31, 2001 year in accordance with the procedures applicable under Chapter dovstupleniâ 25 of the tax code of the Russian Federation, as the cost of ostatkovnezaveršennogo production, finished products in stock, shipped (by), but not sold goods (works, services) as of January 1, 2002 year;
     3) included in the expenses deductible income amounts to be one-time write-offs as a result of changes in classification of objects, taken into account for tax purposes in connection with the entry into force of chapter 25 of the tax code of the Russian Federation.   The composition of the depreciable property excluded objects imposed by the taxpayer in èkspluataciûdo the entry into force of chapter 25 of the tax code of the Russianfederation, original (restoring) the cost of which is less than 10000 roubles (inclusive) or lifespan of less than 12 months.
     Edinovremennomuspisaniû shall be, in particular: the sum of nedonačislennojamortizacii for the objects of intangible assets which, in accordance with Chapter 25 of the tax code of the Russian Federation from January 1, 2002 year subject to a one-time write-off as expense, reduces the tax base, libone ignored for tax purposes as intangible assets in accordance with this chapter of the tax code of the Russian Federation;
     summynedonačislennoj depreciation for small components and subjects in production;
     expenses of future periods, which, in accordance with Chapter 25 of the tax code of the Russian Federation from January 1, 2002 year (due to their lack of deferred expenses in accordance with this chapter of the tax code of the Russian Federation) are subject to a one-time write-off as expenses deductible tax base, or are ignored for tax purposes in accordance with Chapter 25 of the tax code of the Russian Federation.
     As of January 1, 2002 the year the taxpayer shall reflect in tax accounting the cost objects that belong to the amortiziruemomu property of classification and assessment in accordance with Chapter 25 of the tax code of the Russian Federation;
     4) reflected in the composition of sales costs of fines, penalties or other sanctions for breach of treaty obligations under article 265 of the tax code of the Russian Federation, if such amounts were not taken into account when generating the tax base for income tax prior to the entry into force of chapter 25 of the tax code of the Russian Federation, as well as reflect in the composition of expenditure other extraordinary charges, determined in accordance with articles 265 and 272 of the tax code of the Russian Federation not previously taken into account in forming of the tax base for income tax;
     Položeniânastoâŝego subparagraph shall not apply in respect of unrealized expenses in the form of negative kursovyhraznic voznikšimiz obligations of treaties concluded prior to August 17, 1998 for repayment obligations after the introduction of chapter 25 of the tax code of the Russian Federation.  Ukazannyekursovye difference shall be accounted for in the composition of the tax expenditure on the maturity date ukazannyhobâzatel′stv (paragraph added by federal law from December 31, 2002  N 191-FZ-collection of laws of the Russian Federation, 2003, N 1, art. 6). 5) reflected in the composition of the tax expenditure arising from changes to the size of the obligations and requirements for financial instruments futures for the period from the date of occurrence of the obligations and requirements on December 31, 2001 inclusive in accordance with the requirements of chapter 25 of the tax code of the Russian Federation, if such amounts were not taken into account when generating the tax base for income tax pribyl′do the entry into force of the said chapter of the tax code of the Russian Federation;
     The provisions of nastoâŝegopodpunkta do not apply to transactions with financial instruments futures, the subject of which is a foreign currency, concluded before August 17, 1998 year and provide for their execution after the specified date;
     6) umen′šit′rashody specified in nastoâŝempunkte, the amount of negative exchange differences, which had previously been reported in determining the tax base before the entry into force of chapter 25Nalogovogo code of the Russian Federation;
     7) include in the sostavrashodov amount of positive differences from revaluation of securities that are considered by the taxpayer on January 1 of the year 2002 as the difference between the acquisition price and the book value of securities as of December 31, 2001 year taken into account in the calculation of income tax in accordance with the legislation in force prior to the entry into force of chapter 25 of the tax code of the Russian Federation.
     3. the amount of the outstanding loss of past tax as of January 1, 2001 periodovpo year, reduces the tax base for income tax in accordance with the applicable before 1 January 2002 the year the legislation, after the entry into force of chapter 25Nalogovogo code of the Russian Federation recognizes the loss for tax purposes and transferred into the future in accordance with the provisions of article 283 of the tax code of the Russian Federation.
     4. Loss, determined in accordance with the legislation in force in the year 2001 as of December 31, 2001 year in an amount not exceeding the amount of the loss, appearing on posostoâniû July 1, 2001 year, recognizes the loss for tax purposes and transferred into the future in accordance with the provisions of article 283 of the tax code of the Russian Federation.
     5. Tax base calculated in the manner prescribed by this article, neumen′šaetsâ on the loss amount determined in accordance with paragraphs 3 and 4 of this article.
     6. some in accordance with this article, tax base, tax rates are applied, established by article 284 of the tax code of the Russian Federation.  If you are defining the tax base in accordance with this article the taxpayer received loss, tax base priznaetsâravnoj to zero, and the resulting loss is not taken into account for tax purposes.
     The amount of receivables relating to transactions and operations that included priformirovanii the tax base in accordance with this article, shall not participate in the formation of reserves for doubtful debts created pursuant to articles 266 and 292 of the tax code of the Russian Federation.
     7. For fixed assets, which entered into service by the taxpayer during the period until January 31, 1998 onwards, the provisions of paragraph 11 of article 258 of the tax code of the Russian Federation with regard to the binding nature of the condition of the documentary confirmation of filing documents for registration neprimenâûtsâ (in red.  Federal law dated December 31, 2002  N 191-FZ-collection of laws of the Russian Federation, 2003, N 1, art. 6;
Federal law dated July 7, 2003  N 117-FZ-collection of laws of the Russian Federation, 2003, no. 28, art. 2886;
Federal law dated December 28, 2010 N 395-FZ-collection of laws of the Russian Federation, 2011, N 1, art. 7.) Položeniânastoâŝego paragraph applies to fixed assets received by taxpayers in succession in the reorganization of legal entities (paragraph added by Federal′nymzakonom June 6, 2005 N 58-FZ-collection of laws of the Russian Federation, 2005, no. 24, p. 2312).
     7-1. If the taxpayer, who before the entry into force of chapter 25 of the tax code of the Russian Federation proceeds from the sale for tax purposes according to the method of shipment and converted from January 1, 2002 years on the definition of income and expenses

on an accrual basis, on the basis of the transitional period, the excess of expenditure over income received, the amount of such exceedances in the amount not exceeding the amount of the write-off at the cost of nedoamortiziruemoj part of fixed assets costing less than 10 thousand rubles, or with the period of useful life of not more than 12 months recognized an expense to the taxpayer from the transition period, which shall be charged to expenses that are included in the tax base of the respective reporting periods evenly within five years from the date of entry into force of chapter 25 of the tax code of the Russian Federation (paragraph 7-1 was introduced by the Federal law dated July 24, 2002  N-110 FZ-collection of laws of the Russian Federation, 2002, N 30, art. 3027). 8. The amount of tax calculated in accordance with the provisions of this article, shall be paid to the budget in the following order: 1) calculated summanaloga monthly (quarterly) equal instalments during the year 2002, beginning with vtorogokvartala in the time limit for payment of the tax according to the results of the respective reporting period-posumme tax within 10 per cent of the tax amount calculated on the basis of the tax base for the year 2001;
     2) part of the amount of tax calculated at the rate of 10 to 70 per cent of the monthly (quarterly) equal installments during the 2003-2004 biennium, within the time limit for payment of the tax according to the results of the relevant reporting period, the amount of tax in up to 70 per cent of the 10 predelahot of tax amount, calculated on the basis of the tax base for the year 2001;
     3) remainder of the calculated tax amount on a monthly basis (quarterly) equal installments during the 2005-2006 biennium, over 70 per cent of the tax posumme sales tax amount calculated on the basis of the tax base for the 2001 year.
     If the taxpayer for the year 2001 polučenubytok, the calculated tax amount in the manner provided by this article shall be paid into the budget evenly over a period of five years the time limit for payment of advance payments of tax at the end of the reporting period (paragraph added by federal law from July 24, 2002 N 110-FZ collection zakonodatel′stvaRossijskoj Federation, 2002, no. 30, art. 3027).
     9. the taxpayer, rolling with January 1, 2002 years on the definition of income and expenditure, cash priopredelenii amount of tax in accordance with paragraph 8 of the present tax base stat′iopredelâet in the light of chapter 25 of the tax code of the Russian Federation features of income and expenditure and the date of their recognition.
     As of January 1, 2002 godanalogoplatel′ŝik, rolling on the definition of income and expenditure, cash must: reflect the sostavedohodov amount of advance payments received, which had not previously been taken into account in forming of the tax base for income tax;
     include in income the amount podležaŝieedinovremennomu recovery because of the differences in the evaluation of the ilioperacij objects to be counted for tax purposes in accordance with the requirements of chapter 25 of the tax code of the Russian Federation.  Ktakim objects or operations include, inter alia, ostatkineispol′zovannyh means reserves, deductions in accordance with the applicable law prior to the entry into force of chapter 25 of the tax code of the Russian Federation reduced the tax base. Referred to in this paragraph shall apply in respect of položeniâne reserves for doubtful accounts, if your organization prior to January 1, 2002 year recognized revenue for tax purposes for the shipment;
     included in the expenses deductible income amounts to be one-time write-offs as a result of changes in classification of objects, taken into account for tax purposes in connection with the entry into force of chapter 25 of the tax code of the Russian Federation.
     Edinovremennomuspisaniû: summanedonačislennoj depreciation on fixed assets vvedennyhnalogoplatel′ŝikom objects into operation before the entry into force of chapter 25 of the tax code of the Russian Federation to be excluded from the definition of property, if the original (restoring) the value of such objects is less than 10000 roubles (inclusive), or the term of less than 12 months;
     the sum of nedonačislennojamortizacii for the objects of intangible assets which, in accordance with Chapter 25 of the tax code of the Russian Federation from January 1, 2002 year subject to a one-time write-off as expense, reduces the tax base, libone ignored for tax purposes as intangible assets in accordance with this chapter of the tax code of the Russian Federation;
     summanedonačislennoj depreciation for small components and subjects in production.
     While in sostavrashodov, reducing the tax base may be included only sums nedonačislennoj depreciation the depreciable property objects actually paid as of January 1, 2002 year.
     10. taxpayers whose amount receivable on January 1, 2002 year proportion of debt-financed organizations-representing more than 30 per cent of buyers, pay the amount of tax calculated in accordance with this article, in the budget over five years, beginning from the second quarter of 2002 year the deadlines for payment of the sums avansovyhplatežej for income tax according to the results of each reporting (tax) period.
     11. the taxpayer, rolling with January 1, 2002 years on the definition of income and expenditure on cash basis, when the tax base in accounting (tax) period in accordance with the procedure laid down in chapter 25 Taxcode Russian Federation, does not include income and expenses received (passed) funds or other property in payment for goods (works, services) or in satisfaction of requirements or obligations, if in accordance with the laws of the in force before the entry into force of chapter 25 of the tax code of the Russian Federation, such expenses (income) are taken into account in forming of the tax base for income tax.
     12. In accordance with this federal law the taxpayer carries out the calculation of the tax base, opredelennojv under this article and shall submit not later than July 28, 2002 year tax return for income tax, computed in accordance with the provisions of this article, in accordance with article 289 of the tax code of the Russian Federation.
     (Article 10 in red.  Federal law dated May 29, 2002  N 57-FZ-collection of laws of the Russian Federation, 2002, N22, art. 2026) article 10-1. taxpayers paying monthly prepayments for income tax organizations during the reporting period, in the first quarter of 2002 year, calculate the amount of monthly advance payments on the basis of the one-third summynaloga, remittable budget for the third quarter of the year 2001.
     Nalogoplatel′ŝikivprave go in 2002 year for paying the monthly advance payments based on the actual profits, notifying the tax authority no later than January 20, 2002 year.
With this advance payment in January calculated such taxpayers based on the actual profits of the year 2001 zadekabr′.
     (Article 10-1 of the Act of December 31, 2001 vvedenaFederal′nym N 198-FZ-collection of laws of the Russian Federation, 2002, N 1, art. 4) article 10-2.  In accordance with this federal law, the taxpayer has the right to make changes in accounting policies for tax purposes, income tax in the month sroknačinaâ the date oficial′nogoopublikovaniâ of this federal law and in the event of a change in the order of payment of income tax in the budget to provide the appropriate information to the vnalogovyj authority at the place of their residence.
     In accordance with this federal law the taxpayer calculates the tax base for income tax for the first six months of 2002 year and not later than July 28, 2002 year tax napribyl′ tax return for the first half of the year 2002 in accordance with article 289 of the tax code of the Russian Federation.
     If by results of a specified amount of tax recalculation, budget podležaŝaâuplate, exceeds the amount of the advance payments that were due for payment during the first polugodiâ2002 of the year takogoprevyšeniâ amount payable to the budget in the first half of the year 2002 on the dates and in the manner established in article 287 of the tax code of the Russian Federation.
     If the taxpayer alone calculated and paid to the budget in the manner prescribed by this article, the amount of income tax (advance payment for income tax), the tax authorities may not apply to these amounts, the provisions of article 75 and chapter 16 of the tax code of the Russian Federation.
     If by results of a specified amount of recalculation of tax payable to the budget, less than the amount of the advance payments that were due for payment during the first polugodiâ2002 of the year, the amount of overpaid tax budget podležitvozvratu a taxpayer in the manner prescribed by articles 78 and 79 of the tax code of the Russian Federation.
     (Art. 10-2 vvedenaFederal′nym Act of May 29, 2002  N 57-FZ-collection of laws of the Russian Federation, 2002, N22, art. 2026) article 10-3.  The provisions of paragraph 2 of article 275 of the Russian Federation Taxcode applied in the year 2002 with the following considerations: when determining the total amount of tax calculation

accepted amount of dividends received by the tax agent since joining siluglavy 25 of the tax code of the Russian Federation prior to the date of the distribution between the shareholders (participants) of the amounts of dividends (art. 10-3 introduced by the Federal law of May 29, 2002.  N 57-FZ collection zakonodatel′stvaRossijskoj Federation, 2002, N 22, art. 2026). Article 11. The Government of the Russian Federation until January 15, 2002 year approve the classification of osnovnyhsredstv are included in depreciation groups provided for in paragraph 4 of article 258 of chapter 25 of the tax code of the Russian Federation.
 
     Article 12 the President of the Russian Federation and the Government of the Russian Federation to bring its legal acts in compliance with this federal law.
 
     Article 13. this federal law shall enter into force from January 1, 2002 onwards, but not earlier than after the expiry of the month sodnâ of its official publication.
 
     Moscow, Kremlin, N August 6, 2001 110-FL