On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation And Some Other Acts Of Legislation Of The Russian Federation On Taxes And Fees

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации о налогах и сборах

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RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Acts Russian Legislation Federation of Taxes and Fees adopted by the Duma on 11 December 2002 Approved by the Federation Council on 18 December 2002 (In the wording of federal laws dated 29.07.2004 N 95-FZ; dated 27.07.2006 N 137-FZ; of 16.11.2011 N319-FZ Article 1. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3414, 3421, 3429; N 49, sect. 4554, 4564; N 53, st. 5015, 5023; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027) to be supplemented by Chapter 29, "Tax on the gambling business", as follows: " CHAPTER 29. HORNY BIZNES Article 364. The concepts used in this chapter For the purposes of this chapter, the following concepts are used: gambling business activities involving the extraction of organizations or individual entrepreneurs income in the form of winnings and (or) fees for gambling and (or) wager that is not the sale of goods (property rights), works or services; (Paragraph 6 has become invalid-Federal Law 16.11.2011 N 319-FZ) (Paragraph 7 is lost-Federal Law of 16.11.2011) N 319-FZ) (Paragraph 8 has lost its power-Federal Law of 16.11.2011). N 319-FZ) (Paragraph 9 has lost its power-Federal Act of 16.11.2011). N 319-FZ) (Paragraph 10 is lost)-Federal Law of 16.11.2011. N 319-FZ) (Paragraph 11 lost power-Federal Law of 16.11.2011) N319-FZ) [ [ gameplay]] is a special place on the game table, equipped according to the gambling game with any number of participants and only one organizer The gambling establishment involved in the game; (Paragraph 13 has lost its power-Federal Law of 16.11.2011). N 319-FZ) (Paragraph 14 was lost due to Federal Act No. 319 FZ) Article 365. Taxpayers Taxpayers of the gambling tax (hereinafter referred to as tax) are recognized by the organizations or individual entrepreneurs who carry out entrepreneurial activities in the gambling industry. Article 366. Taxation objects 1. Tax objects are recognized as: 1) a game table; 2) a slot machine; 3) the totalizer cashier; 4) a bookmaker's office. 2. For the purposes of this chapter, the taxpayer is obliged to take into account (hereinafter the present chapter-register) at the tax authority, at the place of registration as a taxpayer, each tax object referred to in paragraph 1 of this Article Articles, no later than two working days before the date of installation of each tax object. The registration is made by the tax authority on the basis of the taxpayer's application for registration of the object (s) of taxation with the obligatory issuance of the certificate of registration of the object (s) of taxation. The application form is approved by the Ministry of the Russian Federation for Taxes and Fees. 3. Taxpayer is also required to register in the tax authorities at the place of registration as a taxpayer any change in the number of tax objects at least two working days before the date of installation or disposal of each object taxation. 4. The tax object is considered to be registered from the date of the taxpayer's submission to the tax authority of the application for registration of the object (s) of taxation. The Taxation Object is deemed to be eliminated from the date when the taxpayer is submitted to the tax authority for registration of changes (decrease) in the number of tax objects. 5. The application for the registration of a tax object (s) is submitted by the taxpayer to the tax authority himself or through its representative or sent as a mail item with an attachment. 6. The tax authorities are obliged, within five working days from the date of receipt of the application from the taxpayer to register the object (s) of taxation (on changes in the number of tax objects), to issue a certificate of registration or to submit a certificate of registration Changes in the number of tax objects in the previously issued certificate. (Spconsumed by Federal Law of July 27, 2006) N 137-FZ) N 137-FZ) Article 367. The tax base For each of the tax objects referred to in article 366 of this Code, the tax base is defined separately as the total number of relevant tax objects. Article 368. The sales tax period The fiscal period is a calendar month. Article 369. Tax rates 1. The tax rates are set by the laws of the constituent entities of the Russian Federation in the following limits: 1) for one game table-from 25,000 to 125,000 rubles; 2) for one slot machine-from 1,500 to 7,500 rubles; 3) One box office of the bookmaker or a bookmaker is between 25,000 and 125,000 roubles. 2. In case the tax rates are not established by the laws of the constituent entities of the Russian Federation, the tax rates are set at the following size: 1) per gaming table-25,000 rubles; 2) for one slot machine-1,500 rubles; 3) for one cabinet or a bookmaker's bookmaker-25,000 rubles. Article 370. Tax calculation order 1. The tax amount is calculated by the taxpayer independently as a product of the tax base established for each tax object and the tax rate established for each tax object. If one game table has more than one game field, the tax rate on the table grows more than the number of game fields. 2. The tax returns for the tax period are submitted by the taxpayer to the tax authority at the place of accounting as a taxpayer, not later than the twentieth of the month following the tax period. The form of the tax declaration is approved by the Ministry of the Russian Federation on taxes and fees. The tax return is filled by the taxpayer in the light of changes in the number of tax objects during the tax period. 3. When you install a new object (new objects) of taxation up to the 15th of the current tax period, the tax amount is calculated as the product of the total number of relevant tax objects (including the newly installed object tax) and the tax rate established for these tax objects. When a new object (s) is installed after the 15th of the current tax period, the tax amount is calculated as the product of the total number of relevant tax objects (including the newly installed tax) the tax object) and one second tax rate applicable to these tax objects. 4. When the object (s) of tax is disposed of up to the 15th of the current tax period, the tax amount is calculated as the product of the total number of relevant tax objects (including the eliminated object (s) of taxation) and one The second tax rate set for these tax objects. When the object (s) are disposed of after the 15th of the current tax period, the tax amount is calculated as the product of the total number of relevant tax objects (including the object that was dropped) tax) and the tax rate established for these tax objects. Article 371. The tax payment shall be paid by the tax payer not later than the time period fixed for the filing of the tax declaration for the relevant tax period, in accordance with Article 370 of this Code. ". Article 2. (Overdue since January 1, 2005-Federal Law of 29.07.2004) N 95 FH) Article 3. In the Federal Law of 31 July 1998, the Tax Code of the Russian Federation (Assembly of the Russian Federation, 1998, No. 31, art. 3820; 2001, N 7, sect. (613) The following changes and additions: 1. In article 5: paragraph 1, should be deleted; , paragraph 2, paragraph 1; paragraph 3, paragraph 3 should be read as paragraph 2 and the words "paragraph 2" should be replaced by "paragraph 1" with the following: " Legislative measures The (representative) bodies of the constituent entities of the Russian Federation are entitled to increase the specific amounts of the minimum tax rates, but not more than five times. "; 2. In article 6, paragraph 3, the words "with paragraph 3" should be replaced by the words "with paragraph 2". Article 4. Recognize that no force is in force: article 19, paragraph 1, paragraph 1, of the Russian Federation Law of 27 December 1991 N 2118-I On the foundations OF THE PRESIDENT OF THE RUSSIAN FEDERATION 527; Legislative Assembly of the Russian Federation, 1998, No. 31, Art. 3816); Federal Act of 31 July 1998 No. 138-FZ "On introducing amendments and additions to article 19 of the Russian Federation Act" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3816); Federal Law of 31 July 1998 N 142-FZ "On tax on gambling business" (Meeting of Russian legislation, 1998, N 31, stop. 3820); Federal Law of 12 February 2001 N 8-FZ "On introducing amendments and additions to the Federal Law on the gambling business" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 613). Article 5. This Federal Act shall enter into force in the following order: Articles 1 and 4 of this Federal Law shall enter into force on 1 January 2004; Article 2 of this Federal Law shall enter into force on 1 November 2003; Article 3 of this Federal Law shall enter into force on 1 January 2003 and shall be in force until 31 December 2003. President of the Russian Federation Vladimir Putin Moscow, Kremlin 27 December 2002 N 182-FZ