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On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation (Chapter 23 "income Tax")

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации (главу 23 "Налог на доходы физических лиц")

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to the second Tax Code of the Russian Federation (Chapter 23, Tax on Individuals ' Income) Adopted by the State Duma on 26 April 2001 Approved by the Federation Council on 16 May 2001 (In the wording of federal laws from 06.06.2005 N 58-FZ; of 23.11.2015 N 320-FZ) Article 1. Part Two of the Tax Code of the Russian Federation (Chapter 23 "Tax on the income of natural persons") (Legislative Assembly of the Russian Federation) Federation, 2000, N 32, sect. 3340; 2001, N 1, article 18) the following changes and additions: 1. Article 212 (4): after the words "value of securities" is supplemented by the words "determined by the margin of market price fluctuations,"; to read: " The definition of the market price of securities and the threshold limit for fluctuations in the market price of securities is determined by the federal authority regulating the securities market. ". 2. Add article 214 to 1 as follows: " Article 214-1. { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b are securities 1. The income derived from the following transactions is accounted for in the determination of the tax base for securities and transactions with financial instruments of urgent transactions, the underlying asset of which are securities. sales of securities that are traded on an organized securities market; sales of securities not traded in an organized securities market; with financial instruments of urgent transactions, a base asset that are securities; with securities and financial securities The instruments of urgent transactions, the underlying asset of which are securities held by the trustee in favour of the founder of the fiducials (beneficiary), who is a natural person. 2. The tax base for each transaction listed in paragraph 1 of this article shall be determined separately, subject to the provisions of this article. Under the financial instruments of urgent transactions, the underlying asset on which securities are securities, for the purposes of this chapter, futures and exchange transactions are understood. 3. The income (loss) for the sale of securities is defined as the sum of the proceeds on the aggregate of the securities of the relevant category committed during the tax period, less the amount of the loss. Revenue (loss) on the sale of securities is defined as the difference between the amounts received from the sale of securities and the cost of acquisition, sales and storage of securities actually incurred a taxpayer (including costs reimbursed to a professional market participant) and documented. The costs include: amount paid to the seller under the contract; payment for services provided by the depositary; fees to professional securities market participants; stock exchange (commission); fee for registrar; other expenses directly related to the purchase, sale and storage of securities paid for services rendered by professional participants in the securities market in the context of their professional activities. Revenue from the sale of securities that are traded on an organized securities market is reduced by the amount of interest paid for the use of the money raised for the sale of securities in the transaction. of the Central Bank of the Russian Federation. For a transaction with securities in the organized securities market, the amount of the loss is determined by the limit of fluctuations in the market price of securities. Securities in the organized securities market for the purposes of this chapter include securities that have been approved by the trade organizers licensed by the Federal Market Regulatory Authority Security. When the taxpayer's acquisition, sales and storage costs are not directly attributable to the costs of acquiring, implementing and storing specific securities, the costs are allocated in proportion to the value of the securities in which the expenses are charged. Valuation of securities is determined on the date of these costs. If the expenses of the taxpayer cannot be substantiated, he is entitled to take advantage of the property tax deduction required by the first paragraph of article 220, paragraph 1, subparagraph 1, of this Code. Property tax deductions or deduction in the amount of actual and documented expenses are provided to the taxpayer in the calculation and payment of the tax on the revenue source (broker, trust a manager or other person performing an assignment contract, other such contract in favour of the taxpayer) or at the end of the tax period when filing a tax declaration with the tax authority. If the calculation and payment of the tax is made by the source of the payment of income (a broker, trustee or other person committing the transaction under the contract of assignment or other such contract in favor of the taxpayer) in the tax period, the property tax deduction is provided by the source of income payment with the possibility of subsequent recalculation upon the end of the tax period when the tax return is submitted to the tax authority. If there are multiple sources of income payment, a property tax deduction is granted only to one source of income tax on the taxpayer's choice. 4. The sales tax base is defined as income derived from the tax period for securities transactions. The income (loss) for the sale of securities shall be determined in accordance with paragraph 3 of this article. Loss on securities transactions in the organized securities market resulting from these transactions in the tax period reduce the sales tax base of securities of this category. Revenue in the sale of securities that do not apply to an organized market of securities that, at the time of acquisition, met the requirements set for securities in the organized securities market, may be reduced by the amount of losses received in the tax period for securities trading in the organized securities market. 5. The tax base for transactions with financial instruments of urgent transactions (excluding operations provided for in paragraph 6 of this article) is defined as the difference between positive and negative results obtained from revaluation Obligations and rights of the requirements for the transactions and the execution of financial instruments of urgent transactions, taking into account the payment of the services of the exchange intermediaries and the exchange for opening positions and keeping the account of the individual. The tax base for transactions with financial instruments of urgent transactions is increased by the amount of premiums received on transactions with options, and is reduced by the amount of bonuses paid on the said transactions. 6. For transactions with financial instruments of urgent transactions to reduce the risk of a change in the price of securities, the proceeds of transactions with financial instruments of urgent transactions (including received options for transactions with options) increase, and loss reduces the tax base for operations with a core asset. The procedures for the allocation of transactions to financial instruments for transactions concluded to reduce the risk of a change in the price of a basic asset are determined by the federal executive authorities authorized to do so The Government of the Russian Federation. 7. The tax base for securities transactions and transactions with financial instruments of urgent transactions conducted by a trustee shall be established in accordance with the procedure established by paragraphs 4 to 6 of this article, subject to the requirements of this paragraph. The expenses of the taxpayer shall also include the amounts paid by the founder of the trustee (beneficiary) in the form of compensation and compensation for the expenses incurred by the trustee. Securities and transactions with financial instruments. When defining a sales tax base for securities transactions and transactions with financial instruments of urgent transactions carried out by a trustee in favour of the founder of the fiducials (beneficiary), For a beneficiary who is not a founder of trust management, the income is determined in accordance with the terms of the trust management agreement. In the case of trust management, transactions with securities of different categories are performed, and if other types of income are generated in the trust management process (including transactions with The financial instruments of urgent transactions, dividend income, interest), the tax base is defined separately for each category of securities and each type of income. At the same time, expenses that cannot be directly attributable to the reduction in the income of the securities of the relevant category or to the reduction of the corresponding income are distributed in proportion to the share of each income (income, of the relevant category of securities). A loss derived from securities transactions conducted by a trustee in favour of the founder of the fiducials, performed during the tax period, reduces the revenue from the transactions. Loss, received on securities transactions and transactions with financial instruments of urgent transactions carried out by the trustee in favor of the founder of the fiducials, reduces income, securities transactions of the relevant category and transactions with financial instruments of urgent transactions, and revenues generated by these transactions increase revenue (reduce losses) on securities transactions categories and operations with financial instruments of urgent transactions. Loss received on securities transactions and transactions with financial instruments of urgent transactions carried out by the trustee in favor of the founder of the fiducials, performed in the tax period, reduces the tax base for transactions with securities of the relevant category and transactions with financial instruments of urgent transactions, respectively. 8. The tax base for securities transactions and transactions with financial instruments of urgent transactions is determined at the end of the tax period. The calculation and payment of the tax amount shall be made by the tax agent at the end of the tax period or in the payment of the money to the taxpayer prior to the expiration of the regular tax period. When the regular tax period is paid by the tax agent, the tax shall be paid from the portion of the income determined in accordance with this article corresponding to the actual amount paid Cash. The share of income is defined as the product of the total amount of income for the value of the value of the securities measured on the date of payment of the cash on which the tax agent acts as a broker. In the payment of money to the taxpayer more than once during the tax period, the calculation of the amount of the tax is calculated on the accrual basis of the assessment of the amount of the tax paid previously. The valuation of securities is determined on the basis of the actual and documented costs of acquisition. The Tax agent with respect to the proceeds of securities transactions and transactions with financial instruments of urgent transactions carried out by the trustee in favour of the founder of the fiducials (beneficiary), shall be deemed to be a trustee, who shall determine the tax base for the said transactions, subject to the provisions of this article. The tax base for securities transactions carried out by the trustee in favour of the trustee (beneficiary) is determined at the end date of the tax period or on the date of payment of the cash (b) The allocation of funds (securities) prior to the end of the next fiscal period. The tax is due within one month of the date of the end of the tax period or the date of payment of the money (transfer of securities). When making cash or in-kind payments from funds held in trust prior to the expiration of the trustee or the end of the tax period, the tax shall be paid from the share The income determined in accordance with paragraph 7 of this article corresponding to the actual amount paid to the founder of the fiducials (beneficiary). The share of income in this case is defined as the product of the total amount of income on the value of the value of securities (money) held in trust, as determined on the date of payment of the cash. In the case of cash or in-kind payments made from funds held in trust more than once in the tax period, the calculation is carried out with the assessment of the amounts previously paid. The payment of cash for the purpose of this paragraph means cash flow, transfer of funds to a bank account of a natural person or an account of a third person at the request of a natural person. If it is impossible to keep the taxpayer at the calculated tax amount, the tax agent (broker, trustee or other person performing the operations under the contract of assignment, contract of commission, other a treaty in favour of the taxpayer) shall, within one month of the occurrence of this circumstance, notify the tax authority in writing of the impossibility of the said withholding and the amount of the taxpayer's debt. The tax is paid in this case in accordance with article 228 of this Code. ". 3. In Article 217: (Uoghl-Federal Law of 23.11.2015) N 320-FZ) (Unused-Federal Law of 23.11.2015 N 320-FZ) (Unused-Federal Law of 23.11.2015 N 320-FZ) (Unused-Federal Law of 23.11.2015 N 320-FZ) to supplement paragraph 32 with the following: "32) winnings on government loan bonds of the Russian Federation and the amounts received in repayment of these bonds;". 4. In article 220: , paragraph 1, point 1: (Paragraph third expired from 1 January 2007-Federal Law 06.06.2005 N 58-FZ) (Paragraph 4 has been lost since 1 January 2007-Federal Law of 6 June 2005). N 58-FZ) paragraph 4, delete; para 2: after "tax deductions" add "(excluding property tax deductions for securities transactions)"; add the following paragraph: "Property tax deduction when determining the tax base for securities operations is provided in the manner prescribed by Article 214-1 of this Code.". 5. In article 224, paragraph 2: in paragraph 2 of the word "pools and other risk-based games (including slot machines)" delete; paragraph 5 should read as follows: " Percentage Interest income in banks in excess of the amount calculated on the basis of the three fourths active refinancing rate of the Central Bank of the Russian Federation, during the period for which interest has been accrued, on ruble deposits (excluding Fixed-term deposits made for a period of at least six months and 9 per cent Annual contributions in foreign currency, as well as interest income on fixed pension deposits made before 1 January 2001 for a period of at least six months, in excess of the amount calculated on the basis of the current refinancing rate OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 226, paragraph 2, after the words "in accordance with the articles" should be supplemented with the figures "214-1,". 7. Article 228, paragraph 1, to supplement subparagraph 4 as follows: " 4) natural persons benefiting from the winnings paid by the organizers of the toalizers and other risk-based games (including slot machines),- On the basis of such winnings. ". Article 2. This Federal Law shall enter into force one month after the date of its official publication. Article 1, paragraphs 3 and 5, of this Federal Act apply to legal relations that have arisen since 1 January 2001. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 May 2001 N 71-FZ