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

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RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to Chapter 22, 24, 25, 26-2, 26-3 and 27 of part two of the tax code of the Russian Federation and some other legislation adopted by the State Duma of the Russian Federation December 25, 2002 year approved by the Federation Council December 27, 2002 onwards (as amended by the federal laws on 07.07.2003 N 117-FZ;
on 21.07.2005 N 107-F3; from 26.07.2006 N 134-F3;
from 22.07.2008 N 155-F3; from 24.07.2009 N 213-FZ;
from 06.12.2011 N 402-FZ; from 08.06.2015 N 150-FZ), Article 1. Amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, St. 3340; 2001, N 1, art. 18; N 33, art. 3413, 3421, 3429; 2002, N 1, art. 4; N 22, art. 2026; N 30, art. 3021, 3027) the following amendments and supplements: 1. (paragraph 1 repealed-the Federal law dated 26.07.2006 N 134-FZ) 2. (Repealed-the Federal law from 24.07.2009 N 213-FZ)
3. (repealed-the Federal law from 24.07.2009 N 213-FZ) 4. In subparagraph 11 of paragraph 1 of Article 251: the second paragraph, the words "not less than 50 per cent" were replaced by the words "more than 50 per cent";
in the third paragraph, the words "not less than 50 per cent" were replaced by the words "more than 50 per cent";
in the fourth paragraph, the words "not less than 50 per cent" were replaced by the words "more than 50 percent."
5. in subparagraph 7 of paragraph 2 of article 256 words "11.0" should be deleted.
6. paragraph 2 of article 271 of the paragraph be supplemented as follows: "on productions with a long (more than one fiscal period) technological cycle if the terms of the Treaties does not provide for the phased handover of works (services), income from the sale of these works (services) is distributed independently of the taxpayer in accordance with the principle of formation of expenses on these works (services).
7. the second paragraph of article 272, paragraph 1 shall be amended as follows: "expenses are recognised in the reporting (tax) period in which these costs occur based on the terms of the deals."
8. Article 316 supplement part of the eighth the following lines: "on productions with a long (more than one fiscal period) technological cycle if the terms of the Treaties does not provide for the phased handover of works (services), income from the sale of these works (services) is distributed independently of the taxpayer with respect to the principle of the uniformity of the recognition of income on the basis of the accounting data. The principles and methods in accordance with revenue from the sale is distributed must be approved by the taxpayer in a registration policy(politics) for the purposes of taxation ".
9. Article 346-11: in the first subparagraph of paragraph 2: the words "value added tax" should be deleted;
supplemented by the following sentence: "the organization applying the simplified system of taxation, not recognized by the tax payers for value-added tax, excluding value added tax payable in accordance with this code upon importation of the goods into the customs territory of the Russian Federation.";
in the first subparagraph of paragraph 3 the words "value added tax" should be deleted;
supplemented by the following sentence: "individual entrepreneurs applying the simplified system of taxation, not recognized by the tax payers for value-added tax, excluding value added tax payable in accordance with this code upon importation of the goods into the customs territory of the Russian Federation."
10. subparagraph 16 of article 346, paragraph 3-12 worded as follows: "16) Organization, whose residual value of fixed assets and intangible assets determined in accordance with the legislation of the Russian Federation about accounting, exceeds 100 million. rubles. "
11. Article 346-13: paragraph 1 complement the paragraph to read: "the choice of the object of taxation is carried out by the taxpayer until the beginning of the tax period in which first applied the simplified system of the taxation. In case of change of the object of taxation chosen after submitting your application to move to a simplified system of taxation the taxpayer shall notify the tax authority until 20 December of the year preceding the year in which for the first time applied the simplified system of the taxation. ";
paragraph 4: in the first paragraph, the words "the cost of depreciable property owned by the taxpayer, an organization" should be replaced by the words "residual value of fixed assets and intangible assets determined in accordance with the legislation of the Russian Federation on accounting";
in the second paragraph, the second sentence should read as follows: "specified in this paragraph, taxpayers do not have to pay penalties and fines for late payment of monthly payments during the quarter in which the taxpayers have shifted to the general taxation regime.";
in paragraph 7, the words "not earlier than two years" were replaced by the words "no earlier than one year".
12. (repealed-the Federal law dated 22.07.2008 N 155-FZ) 13. Article 346-16: paragraph 1: sub-paragraph 4 worded as follows: "4) lease (including leasing) rental payments (including adopted in leasing) property";
subparagraph 11 to read as follows:

"11) the amount of customs duties paid upon importation of the goods into the customs territory of the Russian Federation and non-refundable to the taxpayer in accordance with the customs legislation of the Russian Federation";
supplement paragraphs 22 and 23 to read as follows: "22) the amount of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;
23) costs the cost of goods purchased for further implementation (reduced by the amount of the expenses referred to in subparagraph 8 of this paragraph). ";
in the second subparagraph of paragraph 2, the words "articles 254, 255, 263 and 264" were replaced by the words "articles 254, 255, 263, 264, 268 and 269.
14. In article 346-26: in paragraph 1, the words "is established by this code and put into effect laws of constituent entities of the Russian Federation" were replaced by the words "is established by this code, shall be put into effect laws of constituent entities of the Russian Federation and is used along with the common system of taxation (hereinafter in this chapter-general taxation regime) provided for by the legislation of the Russian Federation on taxes and dues";
in paragraph 1: sub-paragraph 2 shall be amended as follows: "1) providing household services;";
in subparagraph 4, after the word "stores" add the words "and pavilions", after the words "Trade Hall" add the words "for each object the Organization of trade", the words "70 square meters" were replaced by the words "150 square meters";
in subparagraph 5, the words "70 square meters" were replaced by the words "150 square meters";
in subparagraph 6 the word "use" should be replaced by the word "exploit", the word "car" would be replaced by "vehicles";
item 4 shall be amended as follows: "4. paying organizations provides for the replacement of the single tax payment of profit tax organizations (for profit from business activities, taxable single tax), sales tax (for operations carried out in the framework of the business activity, the average single tax), property tax (in respect of property used for business, taxable single tax) and the unified social tax (for payment produced by individuals in connection with the conduct of entrepreneurial activity, the average single tax).
Payment of individual entrepreneurs of the single tax provides for the replacement of the income tax payment for individuals (in respect of income derived from business activities, taxable single tax), sales tax (for operations carried out in the framework of the business activity, the average single tax), the property tax of physical persons (in respect of property used for business purposes, the average single tax) and the unified social tax (in respect of income derived from business activities single tax deducted and payments to individuals in connection with the conduct of entrepreneurial activity, the average single tax).
Organizations and individual entrepreneurs who are taxpayers of the single tax, are not recognized by the taxpayers of the value added tax (for operations, recognized the objects of taxation in accordance with Chapter 21 of this code shall be carried out within the framework of the business activity, the average single tax), excluding value added tax payable in accordance with this code upon importation of the goods into the customs territory of the Russian Federation.
Calculation and payment of taxes and other fees not specified in this paragraph, taxpayers are being implemented in accordance with the general taxation regime.
(Fourteenth Paragraph of paragraph 14, federal law expired from 24.07.2009 N 213-FZ) para 7 supplement paragraph reading: "taxpayers, engaged in entrepreneurial activities, along with taxable single tax, other types of entrepreneurial activity calculate and pay taxes and fees in respect of the activities in accordance with the general taxation regime."
15. In article 346-27: in the fourth paragraph, the words "carried out on the basis of certificate of single tax payment" should be replaced by the words "taxable single taxable";
in the sixth paragraph, the word "other" should be deleted after the words "income" shall be supplemented with the words "particular place of business";
in the seventh paragraph, the words "Odds-deflators published" were replaced by the words "published" deflator Coefficient;
eighth paragraph, after the word "implementing" shall be supplemented with the words "excisable goods specified in subparagraphs 6-10 item 1 article 181 of this code shall be subject to excise duty mineral";
in the fourteenth paragraph the words "storage space for inventory" should be deleted;
in the fifteenth paragraph of the words "space for storage of goods," and the words "and on the square which is stored inventory" should be deleted;
in paragraph 16, the words "(visitors ' Hall) and premises for the storage of goods for one or more of the jobs of the seller on the square that hosts the inventory one day trade" should be deleted;

in the 18th paragraph, after the words "natural persons" shall be supplemented with the words "(except the Lombards)", the word "public." replace the word "populations";
supplemented by a paragraph reading: "the number of employees the average number of employees for the tax period with regard to all workers, including part-time workers.".
16. In article 346-28: in paragraph 1, the words "business activities referred to in paragraph 2 of article 346-26 of this code" replaced with "entrepreneur activities, taxable single taxable";
in paragraph 2, the word "set" should be replaced by the word "imposed".
17. In article 346-29, paragraph 2, after the words "entrepreneurship" add the words "calculated for the tax period,";
in paragraph 7, after the words "defines" add the words "for all categories of taxpayers", the words "within the range of 0.1 to 1" were replaced by the words "ranging from 0.01 to 1 inclusive.
18. Article 346-31, after the words "15 per cent" to supplement the word "values".
19. Article 346-32 to supplement paragraph 3 to read as follows: "3. the tax declaration following the results of the tax period shall be submitted by the taxpayers to the tax authorities not later than 20th day of the first month of the next tax period.".
20. in paragraph 1 of article 350: sixteenth in the paragraph, the word "taxes." replaced by the word "fees";
supplemented by a paragraph reading: "items of worship and religious organizations for religious purposes.".
Article 2. Federal law dated July 24, 2002 N 104-FZ "on amendments and additions to part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation, as well as on repealing individual legislative acts of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2002, no. 30, art. 3021) to supplement article 7-1, to read as follows: "article 7-1. Establish that the correction factor 1 Basic yield to, provided for in articles 346-27 and 29-346 of the tax code of the Russian Federation, in the year 2003 for determining the underlying profitability is not applied.
Establish that the deflator coefficient corresponding to changes in the consumer price index for goods (works, services), in 2003 year is unity. "
Article 3. (Repealed-the Federal law dated 06 N 402-FZ), Article 4. To amend the Federal law dated July 24, 2002 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation" (collection of laws of the Russian Federation, 2002, no. 30, art. 3027) the following amendments and supplements: 1. In article 1:1) supplemented by paragraph 3-1 as follows: "3-1. Article 180, paragraph 1 the word "Taxpayers" should be replaced by the words "organizations or individual entrepreneurs";
2) paragraph five of paragraph 4 shall be supplemented with the words "with the exception of motor gasoline";
3) paragraph 5 shall be amended as follows: "5. Article 182 shall be reworded as follows:" article 182. Object of taxation 1. The object of taxation are the following operations: 1) implementation in the territory of the Russian Federation entities of excisable goods, including the realization of collateral and transfer of excisable goods under the agreement on compensation or innovations (except excise goods referred to in subparagraphs 7-10 item 1 article 181 of this code, hereinafter in this chapter-oil).
For the purposes of this chapter the transfer of ownership for the excisable goods and (or) podakciznoe minerals from one person to another person on a reimbursable and (or) gratuitous basis, as well as their use in natural payment recognized the realization of excisable goods excisable (or) mineral resources;
2) posting organization or individual entrepreneur, with no evidence of petroleum products, independently produced from our own raw materials (including excise petroleum), petroleum products in property in payment services for the production of oil products from raw materials and materials. For the purposes of this chapter, recognized the adoption of accounting posting excise petroleum products originating from our own raw materials (including oil products Excise);
3) getting petroleum organization or individual with a certificate.
For the purposes of this chapter, obtaining petroleum products are: purchase of petroleum products in the property;
posting of oils obtained in payment services for their production of raw materials and materials (including oil products Excise);
posting of excise petroleum, independently produced from our own raw materials (including oil products Excise);
getting the owner of raw materials and petroleum products manufactured from the raw materials on the basis of the Treaty;

4) transmission organization or individual petroleum products originating from raw materials and materials (including excise petroleum products), the owner of the raw materials, not provided with a certificate. Transfer petroleum products to another person on behalf of the owner of the petroleum product transfer is equal to the owner;
(Fifteenth and sixteenth Paragraphs no longer valid with January 1, 2006 year-Federal Act of 21.07.2005 N 107-FZ) 6) sales persons referred to them on the basis of the sentences or court decisions, arbitral tribunals or other authorized State authorities confiscated and (or) beshozjajnyh excisable goods excisable goods, from which there is a failure in the State and which are subject to treatment in public and (or) municipal property;
7) transfer of persons in the territory of the Russian Federation made from raw materials (materials) excisable goods, excluding oil products transfer operations, the owner of the specified raw materials (materials), or to others, including receiving specified excisable goods in payment of services for the production of excisable goods from the raw material (materials);
8) transfer in the structure of the Organization produced excise goods (excluding petroleum products) for further production of nepodakciznyh goods, except operations specified in subparagraphs 2 and 3 of paragraph 1 of article 183 of this code;
9) transfer of persons in the territory of the Russian Federation of excisable products (excluding petroleum products) for their own needs;
10) transfer of persons in the territory of the Russian Federation of excisable products (excluding petroleum products) in the authorized capital organizations (total), mutual funds, cooperatives, as well as in the simple partnership Treaty (Treaty on joint activities);
11) transfer to the territory of the Russian Federation Organization (business entity or a partnership) of its excise goods (excluding petroleum products) to his party (his successor or heir) when its output (disposition) of the Organization (company or partnership), as well as the transfer of excisable products (excluding petroleum products), made under the simple partnership contract (the contract about joint activity), party (his successor or heir) to the Treaty when they his share of property located in the common property of the parties to the Treaty, or under such property (except for operations under subparagraph 4 of this paragraph);
12) transfer of excisable goods produced for processing to the give-and-take basis (excluding petroleum products);
13) import of excisable goods to the customs territory of the Russian Federation;
14) primary realization of excisable products (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;
(Paragraphs 26th-31st lost force since January 1, 2004 year-federal law on 07.07.2003 N 117-FZ)
3. For the purposes of this chapter to manufacture equated bottling excisable goods, carried out as part of the overall process of the production of those goods in accordance with the requirements of State standards and/or other normative-technical documentation, regulating the process of production of the goods and shall be approved by the authorized federal executive bodies, as well as any types of mixing of goods in storage and realization (except for catering organisations), as a result of which the excisable goods.
4. The reorganization of the organization law and the obligation to pay the excise duty shall be transferred to its successor. ";
4) second to sixth paragraphs of paragraph 6 shall be amended as follows: "article 1, subparagraph 4 of paragraph 183 worded as follows:" 4) realization of excisable products (excluding petroleum products), placed under customs regime of exports outside the territory of the Russian Federation, taking into account the losses within the norms of attrition, as well as the operations that are the objects of taxation in accordance with subparagraphs 2, 3 and 4 of paragraph 1 of article 182 of this code with oil products, later placed under customs regime of exports.
Exemption from tax in respect of such operations shall be undertaken in accordance with article 184 of the present code. ";
5) paragraph 7 shall be amended as follows: "7. Article 184 shall be reworded as follows:" article 184. Especially when implementing tax exemption of excise goods outside the territory of the Russian Federation 1. Exemption from taxation under subparagraph 4 of paragraph 1 of article 183 of this code is made only when exporting excisable goods outside the territory of the Russian Federation under the customs export regulations.

2. the taxpayer is exempt from payment of excise duty when implementing such excisable goods (excluding petroleum products) and (or) transfer of excisable products (excluding petroleum products) produced from raw materials, placed under customs regime of exports outside the territory of the Russian Federation with a view to tax authority surety Bank in accordance with article 74 of this code or a bank guarantee. Such surety Bank (bank guarantee) must (should) provide for the obligation of the Bank to pay the amount of the excise duty and appropriate penalties in cases of non-submission in the manner and within the time limits established in paragraph 7 of article 198 of this code, a taxpayer documents confirming export of excisable goods, and failure to pay excise them and (or) penalties.
In the absence of bank guarantee (bank guarantee), the taxpayer must pay the excise tax in the manner provided for the realization of excisable goods on the territory of the Russian Federation.
The taxpayer shall be exempt from payment of excise duty charged on transactions envisaged by paragraphs 2-4 of paragraph 1 of article 182 of this code, in the part of excise, in oil, later placed under customs regime of exports realized outside the territory of the Russian Federation in accordance with the procedure provided for in this article, when submitting to the tax authority the bank guarantee in accordance with article 74 of this code or a bank guarantee.
Such surety Bank (bank guarantee) must (should) provide for the obligation of the Bank to pay the amount of the excise duty and appropriate penalties in the event of failure in the manner and within the period prescribed in paragraph 7 of article 198 of this code, a taxpayer documents confirming export of petroleum products, and non-payment of excise them and (or) penalties.
3. Upon payment of excise duty owing to the absence of the taxpayer of the bank guarantee (bank guarantee) amounts of excise duty paid shall be reimbursed after presentation by the taxpayer to the tax authorities documents confirming export of excisable goods.
Excise reimbursement shall be made in the manner provided for in article 203 of the present code. ";
6) paragraphs fourth-sixth paragraph 8 shall read as follows: "3. The tax base on objects of taxation specified in subparagraphs 2 and 3 of paragraph 1 of article 182 of this code, shall be determined as the amount received (oprihodovannyh) petroleum products in kind. The tax base of the object of taxation specified in subparagraph 4 of paragraph 1 of article 182 of this code is defined as the total petroleum products in bulk;
7) paragraph 9 shall be amended as follows: "9. Article 190 shall be amended as follows:" article 190. Distinctions of determining the tax base when making transactions with excisable goods using different tax rates 1. With respect to excisable goods that have different tax rates, the tax base shall be determined for each tax rate.
2. If the taxpayer does not keep separate accounting, under paragraph 1 of this article shall be a single tax base for all transactions (transfer) and (or) receipt of excise goods. The sums referred to in paragraph 1 of article 189 of this code shall be included in the unified tax base (except for the tax base of operations with excisable products trading, recognized in accordance with this chapter subject to taxation). ";
8) in paragraph 12: fifth paragraph add the words "and to read as follows:";
to complement the new sixth paragraph read as follows: "4. the total amount of excise duty when making transactions with excisable goods, recognized in accordance with this chapter subject to taxation, is represented by the aggregate of the amount of excise duty amounts calculated in accordance with paragraphs 1 and 2 of this article for each kind of excisable goods subject to excise tax on different tax rates. The total amount of excise duty when making transactions with excisable products trading, recognized in accordance with this chapter, subject to taxation is determined separately from the amount of excise duty for other excisable goods. ";
9) paragraph 13 shall be amended as follows: "13. Article 195 shall be amended as follows: "article 195. Date of implementation (streaming) or receiving excise goods and (or) subject to excise duty mineral (paragraph four lost force since January 1, 2004 year-federal law on 07.07.2003 N 117-FZ) 2. For the purposes of this chapter the implementation date (transfer) of excisable goods is defined as the date of shipment (transfer) of excisable goods.
For the purposes of this chapter, the operations specified in subparagraph 2 of paragraph 1 of article 182 of this code, the date of the transaction posting date recognized produced oil products.
The operations referred to in subparagraph 3 of paragraph 1 of article 182 of this code, the date of receipt of the petroleum products recognized the day of the operation.

The operations referred to in subparagraph 4 of paragraph 1 of article 182 of this code, the date of transfer is recognised date of signing of the Act of acceptance and transfer of petroleum products.
(Ninth Paragraph lost force since January 1, 2004 year-federal law on 07.07.2003 N 117-FZ)
4. For the purposes of this chapter the implementation date (transfer) of alcohol from the Excise warehouse is defined as the day of the termination of the tax regime.
When it detects a shortage of specified production date (transfer) is defined as the day of the discovery of losses (except in cases of shortage within the norms of attrition, approved by the authorized federal body of executive power). ";
10) paragraph 14, insert the following text: "14. Supplement article 197-1 to read as follows: "article 197-1. Tax positions 1. Tax authorities on the decision of the head of tax authority has the right to establish permanent tax positions (hereinafter the tax posts) of the taxpayer.
2. Under tax post for the purposes of this chapter refers to a set of measures and of measures of tax control implemented by the tax authority which issued the certificate, in order to verify the correctness of the calculation and payment of taxes and fees.
Tax organization post is carried out on the basis of the decision of the head of the tax authority which issued the certificate.
The taxpayer shall at the written request of the tax authority to grant restricted premises equipped with software and technical means to collect and organize information for the purposes of taxation under the Ministry of the Russian Federation under taxes and tax collections. Tax officials carrying out the activities referred to in paragraph 2 of this article, based on the decision of the head of the tax authority have the right of access to administrative, production, warehouse and other premises and territory of the organizations involved in the production and/or sales of petroleum products.
3. tax posts perform the following functions: 1) monitoring the compliance of the volumes of raw materials made for the production of petroleum products, the actual volume produced from the raw materials of petroleum products;
2) monitoring compliance of actual production volumes and sales of oil products the taxpayer's records and data reported by the taxpayer in the tax returns;
3) checking the sales volumes of petroleum products based on the taxpayer's accounting and reporting data with actual shipments of petroleum products;
4) checking the conformity of the actual residues of petroleum products located in warehouses and (or) in tanks of the taxpayer, the taxpayer's records;
5) verification of evidence adduced by buyer (buyers) of petroleum products, including on request of the taxpayer, which established tax post.
4. in carrying out the functions specified in paragraph 3 of this article, employees of tax authorities shall not interfere with the operational and commercial activities of the taxpayer. In case of violation of specified provisions tax officials bear administrative, criminal or other responsibility in the manner prescribed by the legislation of the Russian Federation.
5. Modus operandi of permanent tax posts is determined by the Ministry of the Russian Federation under taxes and tax collections ";
11) paragraph 15 should read: "15. Article 198 shall be amended as follows: "article 198. The amount of excise duty, the summons issued by the seller to the buyer 1. The taxpayer carrying out operations, recognized in accordance with this chapter subject to taxation, except for petroleum products, subparagraphs 2 and 3 of paragraph 1 of article 182 of this code must be presented for payment to the purchaser of excise goods and (or) mineral (the owner of the excise goods (materials) the appropriate amount of excise duty.
2. payment instruments, including cheques, registers and registers to receive funds from the letter of credit, primary accounting documents and invoices the amount of excise duty is allocated separately, except the realization of excisable goods and (or) the minerals subject to excise duty outside the territory of the Russian Federation and except sale of petroleum products.
3. When implementing the excise goods and (or) mineral excise operations which, in accordance with article 183 of this code are exempt from taxation, accounting documents, primary accounting documents and invoices are issued without adequate amounts of excise duty. While these documents done label or stamp "Without excise duty."
4. in implementing the (transfer) excisable goods (excluding petroleum) retail the amount of excise duty is included in the price of the specified product. On labels of products and price lists issued by the seller as well as buyer issued cheques and other documents in respect of the amount of excise duty are released.
5. Transactions with excisable products trading is applied in the following order:

1) when selling oil products excise tax amount, calculated by the taxpayer in accordance with subparagraphs 2 and 3 of paragraph 1 of article 182 of this code, payment documents and invoices not allocated;
2) when transferring petroleum products persons without evidence, the amount of excise duty, calculated by the taxpayer in accordance with subparagraph 4 of paragraph 1 of article 182 of this code, shall be presented for payment to the owner of goods and materials. In settlement documents and invoices the amount of excise duty is allocated on a separate line.
6. When importing excisable goods into the customs territory of the Russian Federation the appropriate customs forms completed and payment documents certifying the fact of payment of excise duty used as control documents for establishing the validity of tax deductions.
7. When exporting excisable goods under the customs export outside the territory of the Russian Federation to confirm the validity of the exemption from excise duty and tax deductions in the tax authority at the place of registration of the taxpayer is mandatory within 180 days from the date of purchase of the goods, the following documents shall be presented: 1) contract (a copy of the contract) of the taxpayer with a contractor for the supply of excisable goods. If export supply of excisable goods shall be carried out under the Treaty Commission the Treaty of agency or agency contract, the taxpayer is to tax authorities the Commission contract, contract of agency or agency agreement (copies of these agreements) and contract (contract) person engaged in the supply of excisable goods for export on behalf of the taxpayer (in accordance with the contract, the contract of agency or Commission agent contract) with a counterparty.
If export of excisable goods produced from raw materials, provides the owner of the raw materials and materials, the taxpayer is to tax authorities agreement between the owner of excisable goods produced from raw materials, and the taxpayer on excisable goods production and contract (contract) between the owner of the raw materials and the counterparty. The procedure also applies to the export of petroleum products, on which excise duty has been calculated in accordance with subparagraph 4 of paragraph 1 of article 182 of this code.
If export of excisable goods produced from raw materials, exercises a person on Commission agreement or other contract with the owner of the raw materials, the taxpayer-manufacturer of these goods from the raw material is in the tax authorities along with the contract between the owner of excisable goods produced from raw materials, and by the taxpayer on the production of excisable goods Commission agreement, contract of agency or agency agreement (copies of these agreements) between the owner of these excise goods and person engaged in supplying them to export contract (copy of contract) person engaged in the supply of excisable goods for export, with a party.
The procedure also applies to the export of petroleum products, on which excise duty has been calculated in accordance with subparagraph 4 of paragraph 1 of article 182 of this code; (Repealed-federal law 08.06.2015 N 150-FZ) (Repealed-federal law 08.06.2015 N 150-FZ) (Repealed-federal law 08.06.2015 N 150-FZ) (Repealed-federal law 08.06.2015 N 150-FZ) (Repealed-federal law 08.06.2015 N 150-FZ) 3) cargo customs declaration (a copy) with marks of the Russian Customs authority who ordered the release of the goods under the customs export regulations, and the Russian Customs authority in the area of which is the border crossing point through which the specified product was exported outside the customs territory of the Russian Federation (hereinafter referred to as the border customs authority).
When exporting petroleum products to export outside the customs territory of the Russian Federation by pipeline appears to be complete goods declaration with marks of the Russian Customs authority, customs clearance the person specified export petroleum products.
When exporting petroleum products to customs export across the border of the Russian Federation with the State party of the Customs Union, which abolished customs controls in third countries is submitted to the cargo customs declaration with marks of the Russian Customs authority, customs clearance the person specified export of petroleum products;
4) copy of transport or shipping documents or other documents marks the border of customs authorities of foreign States, supporting export of goods outside the customs territory of the Russian Federation, except for the export of petroleum products under the customs export regulations across the border of the Russian Federation.
When exporting petroleum products to customs export through sea ports to confirm export of goods outside the customs territory of the Russian Federation by the taxpayer to the tax authorities presented copies of the following documents:

orders for shipment of the exported petroleum products with an indication of the unloading port with a mark "loading allowed" border customs authority;
Bill of lading for the shipment of the exported oil products, which in the "port of discharge" position outside the customs territory of the Russian Federation.
Copies of transport, shipping and (or) other documents certifying export of petroleum products outside the customs territory of the Russian Federation may not be submitted in case of exportation of petroleum products under the customs export pipeline transport.
When exporting petroleum products under the customs export regulations in rail tanks for confirmation of export of goods outside the customs territory of the Russian Federation by the taxpayer to the tax authorities presented copies of transport, shipping and (or) other documents certifying export of petroleum products outside the customs territory of the Russian Federation, with marks the edge of a customs body.
Upon exportation of goods under the customs export regulations across the border of the Russian Federation with the State party of the Customs Union, which abolished customs controls, presented copies of the transport and shipping documents with marks of the Russian Customs Authority performed customs clearance of export goods is specified.
If the taxpayer subsequently submits the documents to the tax authorities (or their copies), justifying exemption from taxation, the amount of tax paid shall be reimbursed to the taxpayer in the manner and under the conditions provided for in article 203 of the criminal code.
8. In the event of non-submission or submission of incomplete listed in paragraph 7 of this article documents confirming export of excisable goods outside the territory of the Russian Federation, which should be submitted to the tax authorities at the location of the Organisation (the place of residence of the individual entrepreneur) on specified excisable goods excise duty is paid in the manner prescribed by this chapter with respect to transactions with excisable goods and (or) excised minerals on the territory of the Russian Federation. ";
12) paragraph 16 should read: "16. Article 199: third paragraph of paragraph 2, after the word "(materials)" add the words "(excluding petroleum products)";
supplement paragraph 4 to read as follows: "4. In transactions with excisable oil products excise tax amount is taken into account in the following order: 1) the amount of the excise duty, calculated by the taxpayer on operations referred to in subparagraph 2 of paragraph 1 of article 182 of this code is included in the price of petroleum products. The amount of excise duty payable by the taxpayer, calculated in accordance with the procedure laid down in article 202 of the present Code applies to the taxpayer for expenses undertaken when calculating deductible tax on profit organizations;
2) the amount of excise duty, calculated by the taxpayer on operations referred to in subparagraph 4 of paragraph 1 of article 182 of this code, the owner is included in the price of oil products excise petroleum products. The amount of excise duty payable by the taxpayer, calculated in accordance with the procedure laid down in article 202 of the present Code applies to the taxpayer for expenses undertaken when calculating deductible tax on profit organizations;
3) the amount of excise duty, calculated by the taxpayer on operations referred to in subparagraph 3 of paragraph 1 of article 182 of this code, in the case of the transfer of petroleum products to a person in possession of the certificate, the cost of which is passed to excise petroleum products not included. The amount of the excise duty, calculated by the taxpayer on operations referred to in subparagraph 3 of paragraph 1 of article 182 of this code, in the case of the transfer of petroleum products to a person who is not provided with a certificate, is included in the price of petroleum products passed. The amount of excise duty payable by the taxpayer, calculated in accordance with the procedure laid down in article 202 of the present Code applies to the taxpayer for expenses undertaken when calculating deductible tax-for-profit organizations.
The amount of excise duty specified in subparagraphs 1-3 of this paragraph and charged to expenses undertaken when calculating deductible tax-for-profit organizations, for the submission of documents in accordance with paragraph 8 of article 201 of the present code and (or) paragraph 7 of article 198 of this code respectively shall be subject to adjustment for tax purposes on income tax organizations and deductible in accordance with article 200 and (or) Article 203 of this code at the time of the specified documents. ";
13) in paragraph 17: the third paragraph should read as follows: "paragraph 2, after the words" excisable goods "add the words" (excluding petroleum products) ";
the fourth paragraph shall be reworded as follows: "paragraph 3 shall be amended as follows:";
to complement the new fifth paragraph to read as follows:

"3. When the transfer of excisable goods made from raw materials (materials) (excluding petroleum products), if customer-furnished raw materials (materials) are excisable goods subject to excise tax amount deductible paid by the owner of the specified raw materials (materials) when purchasing either paid them when importing the raw materials (materials) to the customs territory of the Russian Federation released into free circulation (excluding petroleum products), as well as the amount of excise duty paid by the owner of the raw materials (materials) (excluding petroleum products) in the production thereof.";
the ninth and tenth paragraphs should be deleted;
supplement paragraphs read as follows: "supplement paragraphs 9-10 to read as follows:" 9. Deductions are subject to excise tax amount assessed by the taxpayer in accordance with subparagraphs 2-4 paragraph 1 of article 182 of this code, with the continued use of petroleum products in the production of other excisable products including when filling and (or) mixing (when submitting the documents in accordance with paragraph 9 of article 201 of the present Code).
10. Deductions shall be the amount of excise duty paid by persons holding a certificate upon importation of petroleum products into the customs territory of the Russian Federation (for the submission of documents in accordance with paragraph 10 of article 201 of the present Code). ";
14) paragraph 18 should read: "18. Article 201 supplement paragraphs 8-10 read: "8. Tax deductions referred to in paragraph 8 of article 200 of this code shall be subject to presentation of the taxpayer to the tax authorities the following documents: 1) a copy of the contract with the buyer (consignee) of petroleum products with a certificate;
2) registers of the invoices with the mark of the tax authority, which is the registered buyer (recipient) of petroleum products. Form and presentation registries to the tax authorities is determined by the Ministry of the Russian Federation under taxes and tax collections.
The said mark shall be displayed in case of conformity of information indicated in the tax return, the taxpayer holding the certificate information in the buyer registers the taxpayer submitted invoices. The specified mark affixed by the tax authority not later than five days from the date of submission of the tax return in the manner determined by the Ministry of the Russian Federation under taxes and tax collections.
9. Tax deductions referred to in paragraph 9 of article 200 of this code shall be subject to presentation of the taxpayer documents confirming the transfer of petroleum products production (invoice to internal displacement, the invoice for release to external party, limitno fence map, instrument of transfer and receipt between structural divisions of the taxpayer, an act of decommissioning in production and other).
10. for the confirmation of the right to deduction of excise duty paid upon importation to the customs territory of the Russian Federation, the taxpayer submits to the tax authority the following documents: 1) contract (a copy of) for the purchase of imported petroleum products;
2) cargo customs declaration (a copy);
3) payment documents certifying payment of excise duty when the release into free circulation in the territory of the Russian Federation imported petroleum products.
Deduction amounts of excise duty paid upon importation to the customs territory of the Russian Federation shall be after posting the imported excisable products. ";
15) paragraph 20: the second and third paragraphs shall be reworded as follows: "paragraph 1 shall read as follows:" 1. If by the results of the tax period, the amount of tax deductions exceeds the amount of the excise duty, calculated on transactions with excisable goods excisable and mineral, which is subject to tax in accordance with this chapter, following the tax period, the difference shall be reimbursed (credited, refunded) to the taxpayer in accordance with the provisions of this article. ";
fourth and fifth paragraphs should be deleted;
supplement paragraphs read as follows: "in paragraph 4: in the first paragraph the words" in respect of transactions on realization of excisable goods "were replaced by the words" in respect of transactions with excisable goods ", the words" paragraph 6 "were replaced by the words" paragraph 7 ";
in the second paragraph, the words "paragraph 6" were replaced by the words "paragraph 7";
the tenth paragraph worded as follows: "no later than the last day of the period referred to in the second subparagraph of this paragraph, the tax authority shall make a decision concerning the refund of excise related budget (budget territorial Road Fund) and transmit this decision to the fulfilment of the respective body of the federal Treasury.";
supplement paragraph 5 to read as follows: "5. the reimbursement of excise duty paid by the taxpayer in the transactions stipulated by paragraphs 2-4 of paragraph 1 of article 182 of this code is made in transactions of petroleum that is exempt from tax in accordance with subparagraph 4 of paragraph 1 of article 183 of this code, on the basis of the documents provided for in paragraph 7 of article 198 of this code, in the manner prescribed by paragraph 4 of this article.";

16) paragraph 21 shall be amended as follows: "21. Article 204: name shall be reworded as follows: "article 204. Terms and order of payment of excise duty when making transactions with excisable goods and mineral excised ";
(Paragraph five lost force since January 1, 2004 year-federal law on 07.07.2003 N 117-FZ) of paragraph 2 shall be amended as follows: "2. the payment of excise duty when carrying out operations, recognized subject to taxation in accordance with this chapter, in relation to petroleum products is made not later than 25-th day of the month following the previous tax period, unless otherwise provided for in this article.
Taxpayers have only a certificate for wholesale implementation, shall pay excise duty no later than 25-th day of the second month following the previous tax period.
Taxpayers have only a certificate for retail implementation, pay the excise tax no later than 10-day of the month following the previous tax period. ";
in paragraph 3 the words "sub-paragraphs 1-7 of paragraph 1" were replaced by the words "sub-paragraphs 1-6 item 1";
paragraph 4: the first paragraph after the words "excisable goods" add the words "(excluding petroleum products)", the word "also" should be deleted;
supplement paragraphs read as follows: "when making transactions with petroleum products, provided by subparagraphs 2-4 paragraph 1 of article 182 of this code, the amount of tax payment is made by the taxpayer on the taxpayer's place of residence, as well as on the location of each of its separate units on the basis of the share of tax attributable to these separated units, defined as the proportion of sales volume of petroleum products (in natural expression) specified separate subdivision in total sales of petroleum products in General on the taxpayer.
Calculation of amounts of tax payable at the location of the separate units, carried out independently by the taxpayer.
If these operations are carried out by the taxpayer through their subdivisions, located on the territory of one subject of the Russian Federation and in the same area with the head unit, the amount of excise duty can be defined centrally and paid by the taxpayer on the location of the head office units. ";
paragraph 5: (Paragraphs eighteenth and nineteenth lost force since January 1, 2006 year-Federal Act of 21.07.2005 N 107-F3) supplementing paragraphs read as follows: "taxpayers engaged in activities for the realization of alcoholic products with excise warehouses wholesale, no later than 15th of the month following the previous tax period.
Taxpayers have only a certificate for wholesale implementation-not later than 25-th day of the second month following the previous tax period.
Taxpayers with a certificate for retail implementation no later than 10-day of the month following the previous tax period. ".
2. In article 6 the words "referred to in subparagraphs 8-10" shall be replaced with the words "referred to in subparagraphs 7-10".
Article 5. To amend article 10 of the Federal law dated August 6, 2001 N 110-ФЗ "about entry of changes and additions in 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 certain acts (regulations) of the legislation of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2001, no. 33 , art. 3413; 2002, N 22, art. 2026; N 30, art. 3027) the following changes and additions to: sub-item 4 of item 2 to supplement paragraph read as follows: "the provisions of this subparagraph shall not apply in respect of unrealized expenses in the form of negative exchange rate differences for obligations arising from treaties concluded before August 17, 1998 for repayment obligations after the introduction of chapter 25 of the tax code of the Russian Federation. These exchange differences shall be accounted for in the composition of the tax expenditure on the maturity date specified obligations. ";
(Fourth Paragraph repealed from January 1, 2004 year-federal law on 07.07.2003 N 117-FZ), Article 6. (Repealed January 1, 2004 with year-federal law on 07.07.2003 N 117-FZ) Article 7. In the case of tax authorities of an organization or an individual entrepreneur to January 25, 2003 year of the registration certificate of the person doing the operation, in accordance with the procedure laid down in article 179-1 of the tax code of the Russian Federation, dates the beginning of the specified evidence set from January 1, 2003 year.
Article 8. This federal law shall enter into force on January 1, 2003 onwards, with the exception of article 4.
Article 4 shall enter into force from the day of official publication of this federal law.
Effect of the second and third paragraphs of article 5 of this federal law shall apply to legal relationships arising from January 1, 2002 year.
Article 9. Void since January 1, 2004 year:

subparagraph "x" article 21, paragraph 1 of the law of the Russian Federation dated December 27, 1991 N 2118-I "about bases of tax system in the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 11, p. 527);
paragraph five of the sub-item "m" of paragraph 11 of article 1 of the law 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, text 1976) part of sub-item "x";
eighth paragraph of subparagraph (g) of paragraph 10 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" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 4, art. 118) sub-item "x".
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 31, 2002 N 191-FZ