Advanced Search

Amending And Supplementing Chapter 22, 24, 25, 26-2, 26-3 And 27 Of Part Two Of The Tax Code Of The Russian Federation And Some Other Acts Of Legislation Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в главы 22, 24, 25, 26-2, 26-3 и 27 части второй Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
RUSSIAN FEDERATION FEDERAL LAW On introducing changes and additions to chapters 22, 24, 25, 26-2, 26-3, and 27 parts of the Second Tax Code of the Russian Federation Other acts of legislation Russian Federation adopted by the State Duma on 25 December 2002 Approved by the Federation Council on 27 December 2002 Federal laws dated 07.07.2003 N 117-FZ; of 21.07.2005 N 107-FZ; , 26.07.2006 N 134-FZ; of 22.07.2008 N 155-FZ; of 24.07.2009 N 213-FZ; of 06.12.2011 N 402-FZ; N 150-FZ Article 1. To amend Part 2 of the Tax Code of the Russian Federation (Parliament of the Russian Federation, 2000, N 32, art. 3340; 2001, N 1, article 18; N 33, est. 3413, 3421, 3429; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027), the following changes and additions: 1. (Paragraph 1 has been superseded by Federal Law of 26.07.2006). N 134-FZ) 2. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 3. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 4. In article 251, paragraph 1, subparagraph 11: , in the second paragraph, replace by "at least 50 per cent" by "by more than 50 per cent"; , in the third paragraph, replace by "at least 50 per cent" with "by more than 50 per cent" percent "; in paragraph 4 of the word" at least 50 percent ", replace by" by more than 50 percent ". 5. In article 256, paragraph 2, subparagraph 7, the words "11," should be deleted. 6. Article 271, paragraph 2, should be supplemented with a paragraph reading: " For production with a long (more than one tax period) technology cycle in the event that the conditions of the concluded contracts do not provide for step-by-step delivery of work (services), income from the implementation of these works (services) is allocated by the taxpayer on its own, in accordance with the principle of forming the costs of these works (services). ". 7. Paragraph 1 of article 272, paragraph 2, should read: "Expenses are recognized in the reporting (tax) period in which these costs arise from the terms of transactions.". 8. Article 316 should be added to the following part of the eighth content: " By manufacturing process with a long (more than one tax period) cycle in the event that the conditions of the concluded contracts do not provide for the phased delivery of the works (services), the income from the implementation of these works (services) is allocated by the taxpayer on its own, taking into account the principle of equality of recognition of income on the basis of the accounting data. In so doing, the principles and methods according to which income is distributed must be approved by the taxpayer in the accounting policy for taxation purposes. ". 9. In article 346-11: , in the first paragraph of paragraph 2: the words "value added tax," delete; add to the following sentence: " Organizations applying the simplified taxation system, recognized by taxpayers of the value-added tax, with the exception of the value added tax payable under this Code when goods are imported into the customs territory of the Russian Federation. "; paragraph 3: the words "value added tax," delete; add the following sentence: " Individual entrepreneurs applying the simplified taxation system are not taxable by taxpayers of value added tax, with the exception of tax on Value added to be paid under this Code when goods are imported into the customs territory of the Russian Federation. ". 10. Paragraph 3 of article 346-12, paragraph 3, should read: " 16) organizations that have a residual value of fixed assets and intangibles determined in accordance with the law of the Russian Federation accounting for more than $100 million The dollar is at the level of 1145 rubles. In article 346-13: paragraph 1, add the following paragraph: " Select a tax object to be selected by the taxpayer prior to the start of the tax period, in which for the first time the simplified taxation system has been applied. In the case of changes to the selected tax object after applying for a simplified tax system, the taxpayer is obliged to notify the tax authority by 20 December of the year in which the tax was first applied a simplified taxation system. "; , in paragraph 4: in the first paragraph of the first word" the value of the depreciable property owned by the taxpayer-organization ", replace the words" the residual value of the fixed assets and Assets to be determined in accordance with of the Russian Federation on accounting "; , second sentence, second sentence, amend to read:" Taxpayers referred to in this paragraph do not pay penalties and fines for late payment the monthly payments during the quarter in which the taxpayers moved to the general tax regime. "; , in paragraph 7, replace" no earlier than two years "with" not earlier than in one year ". 12. (Spconsumed by Federal Law of 22 July 2008) N 155-FZ 13. In article 346-16: , paragraph 1: subpara. 4 The following wording: "11) the amount of customs payments paid in the import of goods into the customs territory of the Russian Federation and not to be returned to the taxpayer in accordance with the customs legislation of the Russian Federation"; add the following to sub-paragraphs 22 and 23: " 22) the amount of taxes and fees paid in accordance with the laws of the Russian Federation on taxes and charges; 23) the cost of goods purchased for further implementation (reduced by cost, In the second paragraph of paragraph 2, the words "articles 254, 255, 263 and 264" shall be replaced by the words "articles 254, 255, 263, 264, 268 and 269". 14. In article 346-26: , in paragraph 1, the words "shall be established by this Code and enacted by the laws of the constituent entities of the Russian Federation" shall be replaced by the words "shall be established by this Code and shall be enforced by the laws of the constituent entities of the Russian Federation." The Federation is applied, along with the common taxation system (hereinafter referred to as the general tax regime) under the laws of the Russian Federation on taxes and fees "; , paragraph 2: The following wording: "1) the provision of household services;"; In subparagraph 4, after the words "shops" add "and pavilions", after the words "trade hall", add "for each trade organization", the words "70 square metres" should be replaced with the words "150 square metres"; In sub-paragraph (5), replace "70 square metres" with "150 square metres"; , in subparagraph 6, replace the word "exploiters" with the word "vehicles" and replace the word "vehicles" with "vehicles"; , para. 4 The following wording: " 4. The payment by the organizations of a single tax provides for the replacement of the income tax of the organizations (in respect of profits derived from business activities taxable by a single tax), sales tax (for transactions carried out in (...) (...) (...) payments made to individuals in connection with the , which is the subject of a single tax). The individual tax paid by sole proprio entrepreneurs provides for the replacement of personal income tax (with respect to income derived from business activity, taxable single tax), sales tax (in (c) Relationship of the report to the work of the Organization. tax) and a single social tax (on income derived from (c) Business activities subject to a single tax and payments made to individuals in connection with business activities subject to a single tax. Organizations and individual entrepreneurs who are the tax payers of the single tax are not recognized by taxpayers of the value-added tax (in respect of transactions recognized by tax objects in accordance with Chapter 21 of this Code, carried out in the framework of a business activity subject to a single tax, except for the value added tax payable under this Code when goods are brought into the customs service THE RUSSIAN FEDERATION Calculations and payment of other taxes and charges not specified in this paragraph shall be exercised by the taxpayers in accordance with the general tax regime. (Paragraph 14, paragraph 14, is no more effective-Federal Law of 24.07.2009 N 213-FZ ) item 7 add the following paragraph to the following paragraph: " Taxpayers, implementing together with entrepreneurial activity subject to a single tax, other kinds of business activities, calculate and pay taxes and fees for these activities according to the general tax regime. ". 15. In article 346-27: in paragraph 4 of the word "single tax certificate", replace the words "taxable single tax"; , in the sixth paragraph, the word "other" should be deleted, after the word "income". in addition to the words ", features of the place of business"; in the seventh word, "Factor-deflators are published" to be replaced by "The deflator is published"; paragraph 8 after the word "Implementation" to be supplemented with the words " excisable goods specified in Subparagraphs 6 to 10 of article 181, paragraph 1, of this Code, of the excisable mineral raw materials, "; , in paragraph 14 of the word" warehousing ", delete; in paragraph 15 of the word" storage " goods, "and the words" and in the area of which the inventory is kept " delete; , in paragraph 16 of the paragraph (the visitors ' lounge) and the storage facilities for one or more of the seller's jobs in the area inventory for one day of trade, " delete; In paragraph 18, after the words "natural persons", add "(except pawnshops)", the word "population." should be replaced by "population;"; , add the following paragraph: " Number of employees -the average number of employees for the tax period, including all employees, including part-time employees. ". 16. In article 346-28: , in paragraph 1, the words "business activities referred to in article 346-26, paragraph 2, of this Code" shall be replaced by the words "business activities subject to a single tax"; in paragraph 2 Replace the word "installed" with "entered". 17. In article 346-29: paragraph 2, after the words "business activities", add the words ", calculated for the tax period,"; , in paragraph 7, after the word "defines", add the words "to all categories of taxpayers"; Replace "between 0.1 and 1" with "between 0.01 and 1 inclusive". 18. Article 346-31 should be supplemented with the word "15 per cent" by the word "measures". 19. Article 346-32 should be supplemented with paragraph 3 as follows: " 3. Tax returns from the tax period are submitted by tax payers to the tax authorities not later than the 20th day of the first month of the next tax period. ". 20. In article 350, paragraph 1: , paragraph 16, the word "fees." Replace the word "assembly"; with the following paragraph: "Religious and religious objects by religious organizations." Article 2. Federal law dated July 24, 2002 N 104-FZ " On making changes and additions to part The Second Tax Code of the Russian Federation and some other acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION To supplement Article 7-1 as follows: Article 7-1. It is not necessary to establish that the correction factor of 1 base return K, provided for in Articles 346-27 and 346-29 of the Tax Code of the Russian Federation, does not apply in 2003 when determining the base rate of return. Set that the deflator factor corresponding to the consumer price change index (work, services) in 2003 is one. ". Article 3. (Spconsumed by Federal Law of 06.12.2011) 402-FZ) Article 4. Enroll Federal Law of 24 July 2002 N 110-FZ "On introducing changes and additions to Part Two Tax Code of the Russian Federation and some other legislative acts of the Russian Federation. 30, 100. 3027) the following changes and additions: 1. In article 1: 1), add the following: " 3-1. In article 180, paragraph 1, the word "Taxpayers" should be replaced by "Organizations or individual entrepreneurs"; 2) paragraph 4, paragraph 4, in addition to the words "except for petrol by road"; 3), paragraph 5, to be amended by , to read: " 5. Article 182 should read as follows: " Article 182. Taxation object 1. The subject of the taxation is the following: 1) the sale in the territory of the Russian Federation by persons of the excisable goods produced by them, including the sale of collateral objects and the transfer of excisable goods by agreement The provision of compensatory or novation (except for excisable goods referred to in article 181, paragraph 1, subparagraphs 7 to 10 of this Code, hereinafter referred to as petroleum products). For the purposes of this chapter, transfer of ownership of the excise goods and (or) excisable minerals by one person to another person on exchange and/or free of charge, as well as the use of them with a natural payment shall be recognized Implementation of excisable goods and (or) excisable mineral commodities; 2) by an organization or by an individual entrepreneor who does not have a certificate, oil products independently produced from its own raw materials, and materials (including excisable petroleum products), receiving -oil products in the account of the payment of services for the production of oil products from pressure raw materials and materials. For the purposes of this chapter, it is recognized that the acceptance of excisable petroleum products produced from own raw materials and materials (including excise products); 3) obtaining petroleum products by the organization or by an individual entrepreneor holding a certificate. For the purposes of this chapter, the receipt of petroleum products is recognized as: purchase of petroleum products in ownership; supplies of petroleum products obtained from the payment of their production of petroleum products and materials (including from excisable petroleum products); supplies of excise petroleum products, independently produced from own raw materials and materials (including excisable petroleum products); owners of raw materials and petroleum products produced from this raw materials and materials based on the processing contract; 4) by the organization or sole proprietor of oil products produced from pressure raw materials and materials (including excisable petroleum products), to the owner of this Raw materials and materials without evidence. The transfer of oil products to another person on behalf of the owner is equated with the transfer of oil products to the owner; (Paragraphs 15 and 16 expired from 1 January 2006-Federal Law dated 21.07.2005 N 107-FZ) 6) the sale of persons transferred to them on the basis of sentences or decisions of courts, arbitral tribunals or other authorized State bodies of confiscated and (or) excise duties, excises Goods that have been rejected by the State and which are subject to public and (or) municipal ownership; (7) transfer of persons from the Russian Federation to the territory of the Russian Federation (materials) excisable goods, except for transfer operations oil products, owners of the raw materials (materials) or other persons, including the receipt of the said excisable goods in the account of the payment of services for the production of excisable goods from pressure raw materials (materials); 8) transfer in the organization of manufactured excisable goods (excluding petroleum products) for further production of excisable goods, except for those referred to in article 183, paragraph 1, subparagraphs 2 and 3, of this Code; 9) transfer of persons to the territory of the Russian Federation Their excisable excisable goods (excluding petroleum products) for their own needs; 10) the transfer in the territory of the Russian Federation by persons of their excisable excisable goods (excluding petroleum products) to the statutory (warehousing) The capital of the organizations, the mutual funds of cooperatives, as well as the contribution to the treaty of a simple partnership (a joint activity treaty); 11) transfer on the territory of the Russian Federation to an organization (economic society or associations) of its excisable excisable goods (except for oil products) to his or her participant (his successor or successor) upon his withdrawal from the organization (business society or comradeship), as well as the transfer of the excisable goods (excluding petroleum products) produced under the contract a simple partnership (a contract of joint activity), a party (his successor or an heir) of the said contract, with the allocation of its share of the property in the common property of the parties to the contract or division of such property (for -the exclusion of the operations specified in paragraph 4 of this paragraph; 12) transfer of manufactured excisable goods for processing on a long basis (with the exception of petroleum products); 13) import of excise goods into the customs territory of the Russian Federation; 14) primary Implementation of excisable goods (excluding petroleum products) originating from the territory of the Republic of Belarus and imported into the territory of the Russian Federation from the territory of the Republic of Belarus; Thirty-first expired as from 1 January 2004-Federal Law dated 07.07.2003 N 117-FZ 3. For the purposes of this chapter, the production is equated with the retail of excisable goods as part of the overall process of production of these goods in accordance with the requirements of State standards and (or) other regulatory and technical regulations. Documents that regulate the process of production of these goods and are approved by the authorized federal executive authorities, as well as any types of mixing of goods in the place of their storage and sale (excluding organizations of public catering), which results in an excisable goods. 4. In reorganization of the organization, the rights and obligations to pay the excise duty shall be transferred to its successor. "; 4) paragraphs 2 to 6 of paragraph 6, amend to read: Article 183, paragraph 1, subparagraph 4, shall be worded as follows: " 4) the implementation of excisable goods (except petroleum products) placed under the customs regime of export, outside the territory of the Russian Federation, taking into account the losses within the rules of the natural duct, as well as the operation, under article 182, paragraph 1 (2), (3) and (4) of this Code, with petroleum products that are later placed under the customs regime of export. The exemption of these transactions from taxation shall be made in accordance with article 184 of this Code. "; 5), paragraph 7 should read: " 7. Article 184 should read as follows: " Article 184. The peculiarities of tax exemption when implementing the excisable goods outside territory of the Russian Federation 1. Exemption from the taxation of transactions stipulated in article 183, paragraph 1, subparagraph 4, of this Code shall be made only when the excisable goods are exported outside the territory of the Russian Federation in the customs regime of export. 2. Taxpayers are exempt from paying excise duty on the implementation of the excisable goods (except petroleum products) and (or) the transfer of excisable goods (excluding petroleum products) produced from pressure raw materials placed under The customs regime of export, outside the territory of the Russian Federation, when presenting the bank's sponsorship of the bank, in accordance with article 74 of this Code or bank guarantee. The bank's guarantee (bank guarantee) must stipulate the bank's obligation to pay the amount of the excise duty and the appropriate penalties in cases of failure to submit, and the time limits set by article 198, paragraph 7, of this Code, Taxpayer documents confirming the export of excisable goods and non-payment of excise duties and (or) penalties. If there is no guarantee of the bank (bank guarantee), the taxpayer is obliged to pay the excise duty in the manner prescribed for the carrying out of excisable goods in the territory of the Russian Federation. Taxpayer is exempt from paying the excise tax on transactions under Article 182, paragraph 1, subparagraphs 2-4 of this Code, in the part of the excise duties on petroleum products that are later placed under the customs regime Exports, carried out outside the territory of the Russian Federation, in accordance with the procedure provided for in this article, when submitted to the tax authority by the bank, in accordance with article 74 of this Code or bank guarantee. Such bank guarantee (bank guarantee) must provide for the bank's obligation to pay the amount of the excise duty and the corresponding penalties in the event of failure to submit, and within the time limit set by article 198, paragraph 7 of the present Code, the taxpayer of documents proving the export of the excisable petroleum products, and the failure to pay them excises and (or) foam. 3. In the payment of excise duty due to the absence of a bank guarantee (bank guarantee) from the taxpayer (bank guarantee), the excise duty will be refunded after the taxpayer has submitted to the tax authorities the documents confirming the fact of export. Excise products. The refunds of the excise duties shall be made in accordance with the procedure provided for in article 203 of the present Code. "; 6) paragraphs 4 to 6 of paragraph 8 should read as follows: " 3. The tax base for tax objects referred to in article 182, paragraph 1 (2) and (3) of the present Code is defined as the volume of petroleum products received (in kind) in physical terms. The tax base for the tax object referred to in article 182, paragraph 1, paragraph 4, of this Code is defined as the amount of petroleum products transferred in kind. "; 7), paragraph 9 should read as follows: " 9. Article 190 should be amended to read: " Article 190. { \b } { \b } { \b Database } { \b } { \b } { \b } { \b } { \b With regard to excisable goods for which various tax rates are established, the tax base is determined for each tax rate. 2. If the taxpayer does not maintain the separate accounting provided for in paragraph 1 of this article, a single tax base shall be established for all transactions (transfers) and (or) obtaining of the excisable goods. However, the amounts referred to in article 189, paragraph 1, of this Code are included in this single tax base (except for the tax base for excisable petroleum products recognized under this chapter) "; 8) in paragraph 12: paragraph 5 should be supplemented with the words" and amend to read: "; to add a new paragraph to the sixth paragraph to read: " 4. The total amount of the excises in transactions with excisable goods recognized under this chapter of the tax object is the sum calculated in accordance with paragraph 1 of the excise tax. and 2 of this article for each type of excise product, taxable by different tax rates. The total amount of excise duty on transactions with excisable petroleum products recognized under this chapter is determined separately from the amount of excise under other excises. "; 9), paragraph 13. The following revision is: " 13. Article 195 should read as follows: " Article 195. Determination of the date of implementation (transfer) or of the receipt of the excisable goods and (or) Excise Minerals (Paragraph 4 has become invalid since 1 January 2004-Federal Law dated 07.07.2003 N 117-FZ 2. For the purposes of this chapter, the date of sales (transfer) of excisable goods is defined as the day of shipment (s) of the corresponding excisable goods. For the purposes of this chapter on the operations referred to in article 182, paragraph 1 (2), of this Code, the date of the operation is recognized as the date when the petroleum products were produced. The date of receipt of the petroleum products shall be deemed to be the date on which the operation was received by the operations specified in article 182, paragraph 1, subparagraph 3, of this Code. The date of signature of the act of transfer of oil products is recognized on the date of signature of the act referred to in article 182, paragraph 1 (4) of this Code. (Paragraph 9 has become invalid since January 1, 2004-Federal Law of 07.07.2003). N 117-FZ 4. For the purposes of this chapter, the date of the sale of alcoholic beverages with the excise duty warehouse is defined as the day when the operation of the tax warehouse regime is completed. If the specified product is not made available, the date of its implementation (transfer) is determined as the day of the discovery of the shortfall (except within the bounds of the natural utenacias approved by the authorized federal authority) (executive branch). "; 10), paragraph 14, should read: " 14. Supplement article 197 to 1 as follows: " Article 197-1. The tax posts 1. Tax authorities are entitled by decision of the head of the tax authority to create permanent tax posts (hereinafter-tax posts) at the taxpayer. 2. The tax office for the purpose of this chapter refers to a set of measures and measures of tax control issued by the tax authority which issued the certificate in order to verify the correctness of the calculation and payment of taxes and fees. The organization of the tax office is based on the decision of the head of the tax authority who issued the certificate. Taxpayer is required by a written request from the tax authority to provide a restricted area equipped with software and technical means enabling the collection and systematization of information for purposes of the Russian Federation. Employees of tax authorities carrying out activities referred to in paragraph 2 of this Article, on the basis of a decision of the head of the tax authority have the right of access to administrative, production, storage and other premises and in the territory The production and/or sale of petroleum products. 3. Tax posts perform the following functions: 1) to ensure that the quantity of raw materials produced for the production of petroleum products is controlled by the actual quantities produced from that feedstock; 2) Control of the actual production and sale of oil products by the taxpayer and the data reflected by the taxpayer in tax returns; (3) checking the volume of sales of petroleum products on the market records of the taxpayer's accounting and reporting The quantities of the actually shipped petroleum products; (4) reconciliation of the actual residues of petroleum products held in storage facilities and (or) in the taxpayer's reservoirs, taking account of the taxpayer; 5) verification of the evidence presented by the buyer (s) of petroleum products, including at the request of the tax payer. 4. In the exercise of the functions referred to in paragraph 3 of this article, tax authorities shall not be entitled to interfere in the operations of the taxpayer. In case of violation of this provision, the employees of the tax authorities bear administrative, criminal and other liability in accordance with the procedure established by the legislation of the Russian Federation. 5. The procedure for the functioning of permanent tax posts is determined by the Ministry of the Russian Federation on taxes and charges. "; 11), paragraph 15 should read: " 15. Article 198 should be amended to read: " Article 198. The sum of the excise tax on the seller to the buyer 1. Taxpayers who carry out transactions recognized under this chapter with the exception of petroleum products prescribed in article 182, paragraph 1, subparagraphs 2 and 3, of this Code are required to produce Payment to the buyer of excisable goods and (or) excisable mineral raw materials (the owner of mangy raw materials) corresponding to the amount of the excise duty. 2. The corresponding amount of the excise duty is provided separately in the settlement documents, including in the register of cheques and registers for obtaining funds from the letter of credit, primary documents and invoices, except in cases of excisable excises Goods and (or) excisable minerals outside the territory of the Russian Federation, except in case of sale of petroleum products. 3. In the case of the implementation of the excisable and (or) excisable mineral commodities, the operations for which, pursuant to article 183 of this Code, are exempt from taxation, settlement documents, primary records and invoices Excise duties are issued without appropriate excise duties. The documents in question are stamped "No excise". 4. When implementing (transfer) of excisable goods (excluding oil products), the corresponding amount of the excise duty is included in the price of the specified goods. The corresponding amount of the excise duty is not allocated on the labels of the goods and prices provided by the seller, as well as on cheques and other documents issued to the buyer. 5. In the case of transactions with excisable petroleum products, the following order applies: 1) in the sale of oil products, the amount of the excise tax, calculated by the taxpayer in accordance with article 182, paragraph 1, subparagraphs 2 and 3, of this Code, The calculation documents and invoices are not provided; 2) in the case of petroleum products to persons without evidence, the amount of the excise tax calculated by the taxpayer in accordance with article 182, paragraph 1, of this Code, shall be charged against the owner of the raw materials and materials. The respective amount of the excise duty is set out in a separate line in the design documents and invoices. 6. When importing the excisable goods into the customs territory of the Russian Federation, the relevant customs forms and the settlement documents proving the payment of the excise duty are used as control documents for establishing the validity Tax deductions. 7. Export of excisable goods in customs mode of export outside the territory of the Russian Federation to confirm the validity of exemption from the payment of excise tax and tax deductions to the tax authority at the taxpayer's place of registration in the territory of the Russian Federation. The following documents: 1) the contract (copy of the contract) of the taxpayer with a counterparty to supply excisable goods. In case the export of the excise goods is carried out under a contract of commission, contract of commission, or agent contract, the taxpayer submits to the tax authorities a treaty of commission, contract of commission or an agency contract (copies) (a copy of the contract) of the person engaged in the supply of the excisable goods for export on behalf of the taxpayer (in accordance with the contract of the commission, contract of commission, or agency contract) with the counterparty. If the export of excise goods produced from pressure raw materials is carried out by the owner of the raw materials and materials, the taxpayer shall submit to the tax authorities a contract between the owner of the excisable goods, from a long-term, excise product and a contract (a copy of the contract) between the owner of the mangers and the counterparty. This procedure also applies to the export of petroleum products, which has been calculated in accordance with article 182, paragraph 1, subparagraph 4, of this Code. If the export of excisable goods produced from pressure raw materials is carried out by another person under the contract of the commission or another agreement with the owner of the mangy raw materials, the taxpayer is the producer of these goods from In addition to the agreement between the proprietor of the excisable goods produced from pressure raw materials and the taxpayer on the production of the excisable goods, the commission, the contract of commission, or agency contract (copies of specified contracts) between the owner of these excisable The goods and the person who buys them for export, as well as the contract (copy of the contract) of the person engaged in the supply of the excisable goods for export with the counterparty. The specified order also applies to the export of petroleum products, which has been calculated in accordance with article 182, paragraph 1 (4), of this Code; (Federal Act dated 08.06.2015 N 150-FZ) N 150-FZ) N 150-FZ) N 150-FZ) N 150-FZ ) (3) Customs Goods declaration (copy thereof) with the stamps of the Russian customs authority which produced the goods in the customs export regime and the Russian customs authority in the region of whose activity A checkpoint is located, through which the specified item was taken out of the customs territory of the Russian Federation (hereinafter referred to as the border customs authority). In the export of oil products in the customs regime of export outside the territory of the Russian Federation, pipeline transport is presented a complete cargo customs declaration with stamps of the Russian customs authority producing Customs clearance of the said export of petroleum products. In the case of export of oil products in the customs regime of export across the border of the Russian Federation with the State party of the Customs Union, at which customs control has been cancelled, a cargo customs declaration is submitted to third countries. stamps of the Russian customs authority producing the customs clearance of the said export of petroleum products; 4) copies of transport or shipping documents or other documents with border customs marks of foreign countries confirming the export of goods from abroad OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the case of export of petroleum products in the customs regime of export via sea ports to confirm the export of goods outside the customs territory of the Russian Federation, the tax authorities submit copies of the following copies to the tax authorities: documents: instructions for the shipment of exported petroleum products with an indication of the port of discharge with the mark "authorized" of the border customs authority; bill of lading for the carriage of exported petroleum products, in which station "Port of discharge" indicates a place outside Customs THE RUSSIAN FEDERATION Copies of transport, shipping and (or) other documents confirming the export of petroleum products outside the customs territory of the Russian Federation may not be submitted in the case of export of petroleum products in customs territory. export of pipeline transport. In the export of petroleum products in the customs regime of export in railway tanks, the tax authorities submit copies to the tax authorities for confirmation of the export of goods outside the customs territory of the Russian Federation The transport, shipping and/or other documents confirming the export of petroleum products outside the customs territory of the Russian Federation with the border customs authorities. In the case of export of goods in customs mode of export across the border of the Russian Federation with the State party of the Customs Union, at which customs control is cancelled, copies of transport and shipping documents are provided. with the stamps of the Russian customs authority, which produced the customs clearance of the said export of goods. If the taxpayer subsequently submits documents (copies thereof) to the tax authorities justifying the tax exemption, the paid tax amount is to be reimbursed to the taxpayer in the order and under the conditions which is provided for in article 203 of the Code. 8. In the absence or submission of incomplete documents listed in paragraph 7 of this article confirming the removal of excisable goods outside the territory of the Russian Federation to be submitted to the tax authorities In the case of an organization (place of residence of an individual entreprenely), the excise duty is paid in accordance with the procedure established by this chapter in respect of excisable and (or) excisable mineral products. in the Russian Federation. "; Amend the text as follows: " 16. In Article 199: Paragraph 3 of paragraph 2, after the word "(materials)", add "(except petroleum products)"; add to paragraph 4 as follows: " 4. In the case of excises on excises, the sum of the excise duties is taken into account in the following order: 1) the sum of the excise tax calculated by the taxpayer for the transactions referred to in article 182, paragraph 1, subparagraph 2, of this Code shall be included in the excise tax. Value of excisable petroleum products. The amount of the excise duty to be paid by the taxpayer, calculated in accordance with the procedure established by article 202 of this Code, relates to the cost incurred by the taxpayer in calculating the income tax on the organizations; (2) The sum of the excise duties, calculated by the taxpayer for the operations referred to in article 182, paragraph 1, of the present Code, shall be included by the owner of petroleum products in the value of the excisable petroleum products. The amount of the excise duty to be paid by the taxpayer, calculated in accordance with the procedure established by article 202 of this Code, relates to the cost incurred by the taxpayer in calculating the income tax on the organizations; (3) The amount of the excise tax calculated by the taxpayer referred to in article 182, paragraph 1, subparagraph 3, of this Code, in the case of the transfer of the excisable petroleum product to the person holding the certificate in the value of the excised excises. No petroleum products are included. The amount of the excise duty calculated by the taxpayer for the transactions referred to in article 182, paragraph 1 (3) of this Code, in the case of the transfer of the excisable petroleum product to a person without a certificate shall be included in the value of the excised excises. petroleum products. The amount of the excise duty to be paid by the taxpayer, calculated in accordance with the procedure established by article 202 of this Code, relates to the cost incurred by the taxpayer in calculating the income tax on the organizations. The amounts of the excises referred to in paragraphs 1 to 3 of this paragraph and charged to expenses incurred in calculating the income tax of the organizations when submitting documents in accordance with article 201, paragraph 8, of this Code; and (or) Paragraph 7 of Article 198 of this Code shall be subject to adjustment for the purpose of taxation of the income of the organizations and deductions under Article 200 and (or) with Article 203 of this Code at the time of provision of the said documents. "; 13) in paragraph 17: paragraph 3 The following wording: "paragraph 2 after" excisable goods "should be supplemented with the words" (except petroleum products) "; paragraph 4 should read as follows: " Paragraph 3 should read: "; add the following new paragraph to the fifth paragraph: " 3. In the case of the transfer of the excisable goods produced from pressure raw materials (excluding petroleum products), in the case where the mangal raw materials (materials) are excisable goods, the deductions are subject to the amount of the excise duty paid by the owner. of the above-mentioned raw materials (materials), either when it was acquired or paid by him on the importation of the raw materials (materials) into the customs territory of the Russian Federation, issued in the free circulation (excluding petroleum products), as well as the sum of the excise duty, paid by the owner of the excluding petroleum products) in its production. "; paragraphs 9 and 10, delete; to add the following paragraphs to the following: " to supplement paragraphs 9 to 10 reading: " 9. " Excise duties, accrued by the taxpayer in accordance with Article 182, paragraph 1, subparagraphs 2-4 of the Code, are to be deduced if further use of excise petroleum products in the production of other excisable petroleum products, including In the case of the submission of documents in accordance with article 201, paragraph 9, of this Code, 10. The amounts of the excise tax paid by persons holding a certificate are subject to the import of the excisable petroleum products into the customs territory of the Russian Federation (when submitting documents in accordance with article 201, paragraph 10, of this Code). "; (14) Paragraph 18 should read: " 18. Article 201 should read as follows: " 8. The tax deductions referred to in article 200, paragraph 8, of this Code are made when the taxpayer is submitted to the tax authorities of the following documents: 1) a copy of the contract with the buyer (s) of petroleum products Certificate; 2) of the invoice to the sales tax authority, which consists of the buyer (s) of petroleum products. The form and procedure for the submission of registers to the tax authorities is determined by the Ministry of the Russian Federation on taxes and charges. This stamp will be applied if the information specified in the tax declaration of the taxpayer who holds the certificate matches the information contained in the buyer's registry Invoice. The stamp shall be placed by the tax authority not later than five days from the date of submission of the tax return in accordance with the procedure defined by the Ministry of the Russian Federation for Taxes and Fees. 9. The tax deductions specified in article 200, paragraph 9, of this Code are made when the taxpayer is submitting documents confirming the transfer of oil products to the production (consignment note for internal transfer, the consignment note materials on the side, the sheet card, the act of receiving-transfer between the structural units of the taxpayer, the act of writing off the production and others). 10. In order to prove the right to excise the excise duty paid on the import into the customs territory of the Russian Federation, the taxpayer submits the following documents to the tax authority: 1) the contract (its copy) for the purchase of imported goods oil products; (2) cargo customs declaration (copy); 3) payment documents confirming the payment of excise duties on the free circulation in the territory of the Russian Federation of imported petroleum products. The deduction of the sum of the excises paid upon entry into the customs territory of the Russian Federation is derived from the arrival of the imported excisable petroleum products. "; 15) in paragraph 20: paragraphs 2 and 3, set out in The next revision is: "paragraph 1 restated: " 1. In the event that tax deductions exceed the amount of the excise tax on transactions with excisable goods and excisable mineral commodities subject to this chapter, The result of the tax period is to be refunnable (set-off, return) to the taxpayer in accordance with the provisions of this article. "; paragraphs 4 and 5, delete; addition to the following paragraphs of content: "in paragraph 4: in the first word" in relation to "Paragraph 6" is replaced by the words "paragraph 6" with the words "paragraph 6". 10, amend to read: " No later than the last day of the period referred to in the second paragraph of this paragraph, the tax authority shall decide on the return of the excises from the corresponding budget (the budget of the territorial road The Conference of the United States, Federal Treasury. "; to supplement paragraph 5 with the following: " 5. Reimbursement of excise duties paid by the taxpayer for the transactions referred to in article 182, paragraphs 2 to 4, of this Code, shall be made in transactions with petroleum products exempted from taxation in accordance with the provisions of Article 2, paragraph 1, of the Convention. Article 183, paragraph 1, subparagraph 4, of this Code, on the basis of the documents provided for in article 198, paragraph 7, of this Code, in the manner prescribed by paragraph 4 of this article. "; " 21. In article 204: Amend the text as follows: " Article 204. Date and manner of payment of the excise duty on the performance of excisable and excisable mineral commodities "; (Paragraph No. 5 expired as from 1 January 2004-Federal Law dated 07.07.2003 N 117-FZ) paragraph 2 restated: " 2. The excise duty on transactions recognized by the object of taxation in accordance with this chapter shall be paid not later than the 25th day of the month following the tax period, unless otherwise provided of this article. Taxpayers with only a certificate of wholesale implementation pay the excise tax not later than the 25th of the second month following the tax period. Taxpayers who have only the retail certificate pay the excise tax not later than the 10th month of the month following the tax period. "; , in paragraph 3, replace" paragraphs 1 to 7 of paragraph 1 " with the words "sub-paragraphs 1 to 6 of paragraph 1"; , paragraph 4: paragraph 1, after "excisable goods", add "(except petroleum products)", the words ", in addition", delete; addition to the following paragraphs content: " When performing operations on petroleum products, Article 182, paragraph 1, subparagraphs 2 to 4 of this Code, the payment of the amount of the tax shall be made by the taxpayer at the location of the taxpayer, and also at the location of each of its separate units, on the basis of a share a tax on these distinct units, defined as the value of the specific weight (in kind) of petroleum products (in real terms), by a designated single unit in total sales of refined oil products as a whole Taxpayer. Calculating the amount of tax to be paid at the location of separate units is carried out by the taxpayer on its own. In the event that these transactions are carried out by the taxpayer through their separate units located in the territory of one constituent entity of the Russian Federation and in one territory with the head office, the sum of the excise duties may be To be determined by the taxpayer centrally and paid at the location of the head office. "; in paragraph 5: (Paragraphs 18 and 19 of the nineteenth and nineteenth dated 21.07.2005 N107-FZ) to add the following paragraphs to the following paragraphs: " Taxpayers engaged in the sale of alcoholic beverages with excise wholesale depots, no later than the 15th of the month, next to the previous tax period. Taxpayers that have only a certificate of wholesale implementation, no later than the 25th day of the second month following the tax period. Taxpayers that have evidence for retail sales, not later than the 10th of the month following the tax period. ". 2. In article 6, replace the words "in subparagraphs 8 to 10" with the words "those referred to in subparagraphs 7 to 10". Article 5. Article 10 of the Federal Law of 6 August 2001 N 110-FZ "On amendments and additions to Part Two Tax Code of the Russian Federation and some other acts of Russian Federation legislation on taxes and fees, as well as on the recognition that expired OF THE PRESIDENT OF THE RUSSIAN FEDERATION " (Collection of Russian legislation, 2001, 3413; 2002, N 22, Text 2026; N 30, sect. 3027), the following modification and addition: paragraph 2, subparagraph 4, should be added to the following paragraph: " The provisions of this subparagraph do not apply to unrealized expenditures in the form of negative exchange differences on The obligations arising from treaties concluded prior to 17 August 1998, which provide for the repayment of these obligations after the entry into force of chapter 25 of the Tax Code of the Russian Federation. These exchange differences are to be considered as part of the unrealized costs as of the date of liquidation of the specified obligations. "; (Paragraph 4 is no valid since 1 January 2004-Federal Law dated 07.07.2003 N 117-FZ) Article 6. (Overdue since January 1, 2004-Federal Law of 07.07.2003) N 117-FZ) Article 7. In the case of the extradition by the tax authorities of the organization or individual entrepreneor until 25 January 2003, inclusive, the certificate of registration of the person performing the petroleum products operation, in accordance with the procedure established by article 179-1 The Tax Code of the Russian Federation sets the date for commencement of the certificate from 1 January 2003. Article 8. This Federal Act shall enter into force on 1 January 2003, with the exception of article 4. Article 4 shall enter into force on the date of the official publication of this Federal Law. The paragraph of the second and third paragraphs of article 5 of this Federal Act applies to legal relations that have arisen since 1 January 2002. Article 9. To recognize lapses since 1 January 2004: Article 21, paragraph 1 (x) of the Russian Federation Act of 27 December 1991 N 2118-I On the fundamentals of the tax system in the Russian Federation (Vedomra) of the People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, Art. 527); paragraph 5 of article 1, paragraph 11, of the Law of the Russian Federation of 16 July 1992 No. 3317-I " On amendments and OF THE PRESIDENT OF THE RUSSIAN FEDERATION (1976) In the part of subparagraph "x"; , paragraph 8 of article 1, paragraph 10, of the Russian Federation Law of 22 December 1992 N 4178-I " O Representatives of the Russian Federation and the Supreme Soviet of the Russian Federation. (118) In the part of subparagraph "x". President of the Russian Federation Vladimir Putin Moscow, Kremlin 31 December 2002 N 191-FZ