RUSSIAN FEDERATION FEDERAL LAW On Amendments and Additions to Part Two of the Russian Federation Tax Code and some other Russian legislation Federation Adopted by the State Duma on July 1, 2002 Approved by the Federation Council on July 10, 2002 (In the wording of federal laws from 31.12.2002 n 191-FZ; of 07.07.2003 N 117-FZ; of 08.12.2003 N 164-FZ; dated 29.07.2004 N 95-FZ; dated 20.08.2004 N 120-FZ; of 22.08.2004 N 122-FZ; of 29.11.2004 N 141-FZ; dated 21.07.2005 N 107-FZ; , 26.07.2006 N 134-FZ; dated 27.07.2006 N 137-FZ; of 08.05.2010 N 83-FZ; dated 23.07.2013 N 248-FZ; N 284-FZ; dated 08.06.2015 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; N 49, sect. 4554; N 53, est. 5015; 2002, N 1, article 4) the following changes and additions: 1. Article 149, paragraph 3, subparagraph 9, amend to read: " (9) the sale of ore, concentrates and other industrial products containing precious metals, scrap and precious metals for the production of precious metals, and The sale of precious metals and precious stones to the State Fund for precious metals and precious stones of the Russian Federation, of the precious metals and precious stones of the constituent entities of the Russian Federation, Central Bank of the Russian Federation and banks; sale of precious stones in raw materials (excluding rough diamonds) for processing enterprises regardless of the form of ownership for export sales; sale of precious stones in the raw materials and highly specialized foreign economic organizations of the State Fund for precious metals and precious stones of the Russian Federation, funds of precious metals and precious stones of the constituent entities of the Russian Federation, THE RUSSIAN FEDERATION of precious metals and precious stones of the Russian Federation, the funds of precious metals and precious stones of the constituent entities of the Russian Federation to specialized foreign economic organizations, the Central Bank of Russia OF THE PRESIDENT OF THE RUSSIAN FEDERATION the Bank of the Russian Federation or the banks ' banks); ". 2. Article 164, paragraph 1, subparagraph 6, should read as follows: "6) precious metals" by taxpayers who produce them or produce scrap and waste containing precious metals, the State Fund for Precious Metals. of the Russian Federation's metals and precious stones, precious metal funds and precious stones of the constituent entities of the Russian Federation, the Central Bank of the Russian Federation, banks; ". class="doclink " href=" ?docbody= &prevDoc= 102079220&backlink=1 & & &nd=102108321 "target="contents" title= " "> dated 26.07.2006 N 134-FZ) 3-1. In article 180, paragraph 1, the word "Taxpayers" should be replaced by "Organizations or individual entrepreneurs". (The paragraph is supplemented by the Federal Law of 31.12.2002). N 191-FZ 4. In article 181, paragraph 1: paragraph 6 should be deleted; (7) to 10 should be read as sub-paragraphs 6 to 9; , add 10 (10) to straight-run gasoline. For the purposes of this chapter, the straight-run gasoline is understood to be gasoline-fuelled fractions resulting from the processing of oil, gas condensate, associated petroleum gas, natural gas, fuel shale, coal and other raw materials, as well as products , except for motor gasoline. (In the wording of Federal Law of 31.12.2002) N 191-FZ ) For the purposes of this article, the petrol fraction is a mixture of hydrocarbons, boiling over a temperature of 30 to 215 ° C at atmospheric pressure of 760 mm Hg. ". 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; (Paragraphs 6 to 13 of paragraph 5 are no longer valid-Federal Law from 26.07.2006 N 134-FZ (Paragraph 14 of paragraph 5 was lost-Federal Law of 21.07.2005). N107-FZ)(Paragraph 5 of paragraph 5 was lost-Federal Law of 21.07.2005). N107-FZ) 6) the sale of persons transferred to them on the basis of sentences or decisions of the courts, arbitral tribunals or other public authorities of confiscated and (or) excise duties, excisable goods, of which the State and (or) municipal property is to be referred to State and/or municipal property; 7) handing over persons of their raw materials (materials) from the territory of the Russian Federation to the territory of the Russian Federation Excise products other than those for the transfer of petroleum products, The owner of the specified raw material (s) or other persons, including the receipt of the said excisable goods in the account of payment for the production of excisable goods from the production of raw materials (materials); 8) transfer to The structure of the produced excisable goods (with the exception of petroleum products) for the further production of excisable goods, except for those mentioned in article 183, paragraph 1, subparagraphs 2 and 3, of this Code; 9) Transfer of excisable excises on the territory of the Russian Federation to the territory of the Russian Federation goods (excluding petroleum products) for own purposes; 10) handing over in the territory of the Russian Federation by persons of their excisable excisable goods (excluding oil products) to the authorized (warehousing) capital of the organizations, Cooperatives funds and as a contribution to a treaty of a simple partnership (a joint activity treaty); 11) transfer in the territory of the Russian Federation by an organization (economic society or partnership) produced by it excisable goods (excluding petroleum products) to the participant (his successor or heir) upon his withdrawal from the organization (economic society or partnership), as well as the transfer of excisable goods (excluding petroleum products) produced under a treaty of a simple partnership (contract (a), (c), (c), (c), (c), (c) and (i)). of this paragraph); 12) manufactured excisable goods for processing on a commercial basis (excluding oil products); 13) import of excisable goods into the customs territory of the Russian Federation; Power-Federal Law of 26.07.2006 (N 134-FZ) 15) natural gas realization outside the territory of the Russian Federation; 16) implementation and (or) transfer, including free of charge, of natural gas in the territory of the Russian Federation Gas distribution organizations, or directly (bypassing gas distribution organizations) to end-users using natural gas as fuel and (or) raw materials, excluding those referred to in Article 183, paragraph 1, subparagraphs 8-12 of this Code; 17) transfer of natural gas for use in their own needs, with the exception of the operations specified in article 183, paragraph 1, subparagraph 9, of this Code; 18) natural gas transmission for industrial processing on a davalanal basis and (or) in the structure of the organization for manufacture other types of products, with the exception of the operations specified in article 183, paragraph 1, of this Code; 19), the transfer of natural gas as a contribution to the charter (stacking) capital, contribution to the treaty of a simple partnership (a joint venture agreement), mutual contributions to the cooperatives ' mutual funds. 2. The operations listed in subparagraphs 15 to 19 of paragraph 1 of this article shall be recognized as a subject of taxation if the excisable types of minerals are produced (developed) in the territory of the Russian Federation, its continental shelf and (or) of the exclusive economic zone. 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 are transferred to its successor. ".(Paragraph 5 of the Federal Law from 31.12.2002 N 191-FZ 6. In article 183, paragraph 1: article 183, paragraph 1, subparagraph 4, amend to read: " 4) Excise goods (excluding petroleum products) placed under the customs regime of the Russian Federation in the territory of the Russian Federation, taking into account the loss within the limits of the normal rules of the Russian Federation, as well as the operations which are subject to taxation under article 182, paragraphs 2, 3 and 4, of this Code, petroleum products that are further placed under the customs regime of export. The exemption of these transactions shall be effected in accordance with article 184 of this Code. "; href=" ?docbody= &prevDoc= 102079220&backlink=1 & &nd=102079643 "target="contents" title= " "> from 31.12.2002 N 191-FZ) (Paragraph 5 of paragraph 6 is null and invalid-Federal Law of 26.07.2006 N 134-FZ) (Paragraph 6 of paragraph 6 was lost-Federal Law of 26.07.2006) N 134-FZ) Subparagraphs 5 to 12 should be read as sub-paragraphs 6 to 13 respectively. 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. (Paragraph 6 of paragraph 7 was lost-Federal Law of 26.07.2006. N 134-FZ) N 134-FZ) 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 reimbursement of the excises is done in the manner provided for in Article 203 of this Code. ".(Paragraph 7 in the wording of Federal Law from 31.12.2002 191-FZ) 8. In article 187: in the name after the words "in the implementation (transfer)" add "or get"; (Paragraph 3 of paragraph 8 is no more effective-Federal Law dated 26.07.2006 N 134-FZ (Paragraph 8 of paragraph 8 is no more effective-Federal Law of 26.07.2006. N 134-FZ)(Paragraph 5 of paragraph 8 is no more effective-Federal Law 26.07.2006 N 134-FZ) paragraph 3 should read as paragraph 4 and in it the words "of the member States of the Customs Union without Customs clearance (if there are agreements on a single customs space)" should be replaced by " Republic of Belarus "; , paragraph 4, shall be deleted. 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) tax). ".(Paragraph 9 of the Federal Law of 31.12.2002) N 191-F) 10. Article 192 should be amended to read: " Article 192. { \cs6\f1\cf6\lang1024 } Fiscal Period { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } Sales tax period is an Article 193, paragraph 1, should read: " 1. Taxation of excisable goods and excisable mineral commodities is based on the following tax rates: ------------------------------------------------------------------- Types of Excise Products | Tax Rate | (percentage and/or) | in rubles and pennies | per unit of measure) ------------------------------------------------------------------- Ethyl alcohol from all forms of raw material 16 rubles. 20 cops. For 1 litre (including ethyl alcohol-raw alcohol-raw alcohol of all kinds of raw materials), alcoholic beverages with a volume of 114 rubles. For 1 liter of unaqueous alcohol of ethyl alcohol above 25 ethyl alcohol, per cent (except wines) and contained in the excise distillation products of alcoholic products with a volume of 84 rubles. For 1 liter of unaqueal ethyl alcohol more than 9 to ethyl alcohol, 25% (for contained in the excisable exclusion of wines) products of Alcoholic products with a volumetric 58 rubles. 1 liter of unaquetic alcohol of ethyl alcohol up to 9 ethyl alcohol, including interest (for the wine contained in the excisable exclusion of wine) Vin products unconventional 75 rubles. 1 litre of unwater ethyl alcohol, contained in the excisable goods of Vina (excluding natural, 47 rubles). 50 cops. 1 litre of natural non-traditional and (or) unaqueous ethyl alcohol, non-fixed, natural contained in unconventional unconventional non-fixed, champagne and sparkling wine) Vina natural unconventional 4 rubles. For 1 liter, non-reinforced bottles of champagne and sparkling wine are charged 10 rubles. 50 cops. 1 litre Vin-natural (except 2 roubles). A liter of unconventional non-fixed beer with a norm of 0 rubles ($0.10). For 1 litre (standardized) the content of the volume of ethyl alcohol up to 0.5% inclusive beer with normative 1 ruble. 40 cops. For 1 litre (standardized) the content of the volume of ethyl alcohol above 0.5 to 8.6% Pivo with normative 4 rubles. 60 cops. For 1 litre (standardised) the content of the volume of ethyl alcohol above 8.6% Tobacco products: Tobacco tube 522 rubles For 1 kg, the tank is kurning, except for 214 rubles. The amount of tobacco used as raw material for tobacco production is RUB 13. A total of 143 rubles ($1,200 to $1,110). Cigarettes with a filter of 50 rubles. For 1 000 pieces + 5 Cigarettes without filter, cigarettes 19 rubles. For the first 10 years, the company has a capacity of 5 billion rubles. for a maximum of 0.75 kW (1 l. (c) Engine up to 67.5 kW (90 l) (c) Vehicles with a capacity of 13 rubles ($). for a maximum of 0.75 kW (1 l. (c) over 67.5 kW (90 l) (c) and up to 112.5 kWth (150 l. (c) Vehicles with a capacity of 129 rubles ($1). for a maximum of 0.75 kW (1 l. (c) engine over 112.5 kW (150 l. (c) Motorcycles with an engine power greater than 112.5 kW (150 l. (c) Petrol (2) 190 rubles ($1). For 1 ton the number up to "80" inclusively Benzin is car with a different amount of 3,000 roubles. Diesel fuel prices grew by 1% to RUB 1 tonne from RUB 1. For diesel and (or) diesel and (or) 2,440 rubles per ton. For 1 ton of carburettor (injection) engines, direct gasoline, 0 rubles. For 1 ton Natural Gas, implemented 15 per cent (transferred) in the territory of the Russian Federation, 15 per cent (transferred) to the States members of the Commonwealth of Independent States Natural Gas, implemented 30 interest. " of the Russian Federation (except the States members of the Commonwealth of Independent States) 12. In article 194: , in paragraph 2, replace the word "import" with the word "imported", the words " and, in the case of separation, as the sum calculated as the sum of the sum calculated separately as the corresponding tax rates, of the relevant tax bases "delete; add a new paragraph 3 as follows: " 3. The sum of excise duties on excisable goods (including imported into the territory of the Russian Federation), for which combined tax rates are established (consisting of firm (specific) and ad valorem tax rates), is calculated as the sum calculated as the sum of the sum calculated as the product of the firm (specific) tax rate and the volume of excisable (transferred, imported) excisable goods in kind and as corresponding Advalorem rate (percentage) value) of such goods. "; paragraph 3 should read as paragraph 4 and read as follows: (In the wording of the Federal Law from 31.12.2002 N 191-FZ " 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 excise duty on transactions with excisable petroleum products recognized under this chapter is determined separately from the amount of excise duty on other excisable goods. Federal Law of 31.12.2002 N 191-FZ ) paragraph 4 read as paragraph 5 and in it: Replace the word "Total" with the word "Amount", the words "(article 192 of this Code)" and the words "(art. 195 of this Code)", delete; In paragraph 6, the word "total" should be replaced by the word "Amount" after "excisable goods" with the words "(with the exception of petroleum products)", the words "with paragraphs 1 and (or) 2" should be replaced by the words "with paragraphs 1 to 3"; paragraph 6 should read as paragraph 7. 13. Article 195 should be amended to read: Article 195. Definition of the date of implementation (transfer) or of the excisable and (or) excisable mineral commodities (Paragraph 3 of paragraph 13 is no more effective-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. (Paragraph 5 of paragraph 13 is no more effective-Federal Law 26.07.2006 N 134-FZ) (Paragraph 6 of paragraph 13 is no more effective-Federal Law of 26.07.2006. N 134-FZ) According to the operations specified in article 182, paragraph 1 (4) of this Code, the date of transfer shall be deemed to be the date of the signing of the act of acceptance and transfer of petroleum products. (Paragraph 8 of paragraph 13 is no more effective-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). ".(Paragraph 13 is supplemented by the Federal Law of 31.12.2002). N 191-FZ) 14. (Usable-Federal Law of 27.07.2006) N 137-FZ 15. Article 198 should read as follows: " 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. (Paragraph 7 of paragraph 15 is no more effective-Federal Law of 26.07.2006. N 134-FZ) N 134-FZ) (Paragraph 9 of paragraph 15 is no more effective-Federal Law of 26.07.2006. N 134-FZ) 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. (Paragraph 15 of paragraph 15 is no more effective-Federal Law of 26.07.2006. N 134-FZ) N 150-FZ) N 150-FZ) N 150-FZ) N 150-FZ) N150-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 whose region it is located A checkpoint through which the goods were transported outside 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 territory of the Russian Federation. " (Paragraph 15 is supplemented by the Federal Law of 31.12.2002). N 191-F) 16. In article 199: , paragraph 2, 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 specified documents. ".(Paragraph 16 Federal Law of 31.12.2002 N 191-FZ 17. In article 200: , in paragraph 1, the word "general" should be deleted; paragraph 2, after "excisable goods", should be supplemented with the words "(except petroleum products)"; (In the wording of the Federal Law from 31.12.2002 N191-FZ) paragraph 3 should read as follows: (In the wording of Federal Law of 31.12.2002) N 191-F) " 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. "; (New paragraph 5 is amended by the Federal Law of 31.12.2002). N 191-F) paragraph 5, after "excisable goods", add "(except oil products)"; (Paragraphs 7-14 of paragraph 17 are no more effective-Federal Law dated 26.07.2006 N 134-FZ) 18. N 134-FZ) 19. In article 202: , in paragraph 1 of the word "realization (transfer, recognized" to be replaced by the word "recognized", the word "chapter" should be replaced by the word "chapter", the words "excisable goods" and the word "general" should be deleted; The third paragraph of paragraph 19 was lost by the Federal Law of July 7, 2003. N 117-FZ ) , in paragraph 3, replace "paragraph 5" with "paragraph 6"; in paragraph 5: in the first word "general" delete; in the second word "general" delete, the words "implemented" "Subexcisable goods," to be replaced by the words "transactions recognized by the object of taxation in accordance with this Chapter,"; , in the third word "general" delete, the words "excisable goods sold" shall be replaced by " operations, a recognized object of taxation in accordance with this Chapter, in the last sentence, delete the last sentence. " 20. In article 203: paragraph 1 should read as follows: (In the wording of Federal Law of 31.12.2002) N 191-FZ)" 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 results of the tax period are subject to compensation (set-off, return) to the taxpayer in accordance with the provisions of this article. "; (In the wording of the Federal Law from 31.12.2002 N 191-FZ (Paragraph 4 is excluded-Federal Law of 31.12.2002 N 191-F) (Paragraph 5 is excluded-Federal Law of 31.12.2002) N191-FZ) in paragraph 4: (Paragraph is amended by the Federal Law of 31.12.2002) N 191-FZ ), in the first word for "excisable operations", replace the words "in relation to excisable operations" with the words "paragraph 6" with "paragraph 7"; supplemented-Federal Law of 31.12.2002 N 191-FZ) In the second paragraph, replace "paragraph 6" with "paragraph 7"; (Paragraph is amended by the Federal Law of 31.12.2002). N 191-F) Paragraph 10 should be amended to read as follows: (Paragraph added is the Federal Law of 31.12.2002). N 191-FZ ) " No later than the last day of the period referred to in the second paragraph of this paragraph, the tax authority shall decide to return the amounts of the excise tax from the corresponding budget (the budget of the territorial road fund) and within the same period directs this decision to the appropriate organ of the Federal Treasury. "; (Paragraph added is the Federal Law of 31.12.2002). N 191-F) (Paragraph 11 of paragraph 20 is no more effective-Federal Law of 26.07.2006. N 134-F) (Paragraph 12 of paragraph 20 is no more effective-Federal Law of 26.07.2006. N 134-FZ) 21. In article 204: , amend the text to read: " Article 204. The date and manner of paying the excise duty on the basis of the excisable goods and excisable mineral commodities "; in paragraph 1 of the words" excisable goods, as well as the payment of excise duty in the implementation (transfer) " should be deleted; (Paragraph 5 of paragraph 21 is no more effective-Federal Law of 26.07.2006. N 134-FZ) (Paragraph 6 of paragraph 21 was lost-Federal Law of 26.07.2006. N 134-FZ) N 134-FZ) N 134-FZ) in paragraph 3 of the words "sub-paragraphs 1-7 of paragraph 1" should be replaced by the words "paragraphs 1 to 6 of paragraph 1"; , in paragraph 4: , paragraph 1, after "excisable goods", add " (except for petroleum products) ", the words", except for " delete; (Paragraph 12 of paragraph 21 is no more valid-Federal Law of 26.07.2006). N 134-FZ) (Paragraph 21 of paragraph 21 is no valid-Federal Law of 26.07.2006. N 134-FZ) (Paragraph 14 of paragraph 21 was null and invalid-Federal Law of 26.07.2006. N 134-FZ) (Paragraph 21 of the fifteenth paragraph of paragraph 21 is no valid-Federal Law of 26.07.2006. N 134-FZ) (Paragraph 16 of paragraph 21 is no valid-Federal Law of 26.07.2006) N 134-FZ) (Paragraph 21 of paragraph 21 was lost-Federal Law of 21.07.2005). N107-FZ)(Paragraph 18, paragraph 21, was lost-Federal Law of 21.07.2005). N 107-FZ) (Paragraph 19 of paragraph 21 is null and invalid-Federal Law of 26.07.2006. N 134-FZ) (Paragraph 21) N 134-FZ) N 134-FZ) (Paragraph 21 of the twenty-second paragraph was invalid-Federal Law of 26.07.2006. N 134-FZ) (Paragraph 21, as amended by Federal Law of 31.12.2002) N 191-FZ) 22.(Spated out-Federal Law of 07.07.2003) N 117-FZ 23. Paragraph 2 of article 256, paragraph 2, should read: " (1) the property of the budgetary organizations, with the exception of property acquired in connection with the business and used to carry out such activities; activity; ". 24. In article 257, paragraph 1: paragraphs 4 and 5, amend to read: " The restored value of the depreciable fixed assets acquired (created) before the entry into force of this chapter shall be determined as such the original cost, taking into account the revaluations conducted prior to the date of entry into force of this chapter. In determining the replacement cost of depreciable fixed assets for the purposes of this chapter, account is taken of the revaluation of the fixed assets implemented by the taxpayer as of 1 January 2002 and reflected in the The accounting treatment of the taxpayer after 1 January 2002. This revaluation is taken for tax purposes not to exceed 30 per cent of the replacement cost of the respective fixed assets reflected in the taxpayer's accounting record as of 1 January 2001 (a revaluation as at 1 January 2001 of the taxpayer's decision and recorded in accounting in 2001). The value of the revaluation as of 1 January 2002, as reflected by the taxpayer in 2002, is not recognized by the taxpayer's income (s) for tax purposes. A similar revaluation of depreciation amounts is adopted for tax purposes. "; to supplement the new paragraphs 6 and 7 reading: " When the taxpayer is involved in the following (tax) periods after the entry into force of this chapter of the revaluation of fixed assets at the market value is positive (negative) the amount of such revaluation is not recognized as income (expense) to be considered for and not adopted in the determination of the the value of the depreciable property and the depreciation applied to the purposes of taxation in accordance with this chapter. The residual value of the fixed assets entered prior to the entry into force of this chapter is defined as the difference between the replacement cost of such fixed assets and the amount of depreciation determined in the order set by the paragraph The fifth paragraph of this paragraph. "; , in the eighth paragraph," (restoration) " should be deleted. 25. In the second paragraph of article 276, paragraph 2, the word "quarterly" should be replaced by "monthly". 26. Paragraph 2 of article 280, paragraph 2, after the word "issuer", should be supplemented with the word "(vector)". 27. Article 284, paragraph 1, should read: " 1. The tax rate shall be established (unless otherwise provided in paragraphs 2 to 5 of this article) in the amount of 24 per cent. At the same time: The tax amount calculated at the tax rate of 6% is credited to the federal budget; the amount of the tax calculated at the tax rate of 16% is credited to the budgets of the regions of the Russian Federation Federation; the tax amount calculated at the tax rate of 2% is credited to the local budgets. The laws of the constituent entities of the Russian Federation, as set out in this paragraph, may be lowered for certain categories of taxpayer in respect of taxes credited to the budgets of the constituent entities of the Russian Federation. The rate specified cannot be less than 12 per cent. ". 28. (Spconsumed by Federal Law of 08.05.2010) N 83-F) 29. Paragraph 1 of Article 328, paragraph 2, after the word "emissions" to be supplemented with the words ", promissory notes-terms of release or transfer (sales)". 30. Section IX would be supplemented by Chapter 28 as follows: " CHAPTER 28. TRANSPORT TAIL Article 356. General provisions The transport tax (hereinafter referred to as the tax) shall be established by this Code and the laws of the subjects of the Russian Federation on the tax, shall be enacted in accordance with the present Code of the subjects OF THE PRESIDENT OF THE RUSSIAN FEDERATION The tax, legislative (representative) bodies of the constituent entity of the Russian Federation shall determine the tax rate within the limits set by this Code, the procedure and the date of its payment, the form of reporting on the tax. When tax is established, the laws of the constituent entities of the Russian Federation may also provide for tax breaks and grounds for their use by the taxpayer. Article 357. Taxpayers Taxpayers of Taxpayers (hereinafter referred to as taxpayer) are recognized as persons who have registered vehicles in accordance with the legislation of the Russian Federation of this Code, unless otherwise provided for in this Code. For vehicles registered with individuals acquired and transferred on the basis of a power of attorney to the right of ownership and disposal of the vehicle until the date of the official publication of this Federal The law, the taxpayer is the person specified in such power of attorney. At the same time, the persons on whom the vehicles are registered shall notify the tax authority at the place of residence of the transfer on the basis of the power of attorney of the said vehicles. Article 358. Taxation object 1. Vehicles, motorcycles, motor scooters, buses and other self-propelled machines and mechanisms in the pneumatic and tracked vehicles, aircraft, helicopters, boats, yachts, boats, sailing boats, motor boats, motor boats, Hydrocycles, non-self-propelled (towed vessels) and other water and air vehicles (hereinafter referred to as vehicles) registered in accordance with the legislation of the Russian Federation. 2. Not a tax object: 1) rowboats, as well as motor boats with an engine capacity of not more than 5 horsepower; 2) cars, cars specially equipped for use by persons with disabilities, and cars with engine capacity up to 100 horsepower (up to 73.55 kW) obtained through social protection bodies in accordance with the law; 3) fishing vessels and river vessels; 4) Passenger and cargo, river and air vessels owned by the right of economic management or operational management) of organizations whose main activity is the carrying out of passenger and (or) goods transport; 5) tractors, self-propelled harvests of all stamps, special vehicles (Moloklokii, cattle-trucks, special machines for the carriage of poultry, machines for transportation and mineral fertilizers, veterinary aid, maintenance) registered in agricultural producers and used in of agricultural production of agricultural products; 6) vehicles belonging to the right of economic management or operational management to the federal executive authorities, where the law provides for military and (or) equivalent On the basis of evidence of theft (theft) by a document issued by an authorized body; 8) aircraft and helicopters and medical services. Article 359. The tax base 1. The tax base is defined as: 1) for vehicles with engines, such as engine power of a horsepower vehicle; 2) for non-self-propelled (towed) vehicles, for that are defined by the gross capacity, as the gross capacity in register tons; (3) for water and air vehicles not specified in paragraphs 1 and 2 of this paragraph, as a unit of the vehicle. 2. For vehicles referred to in paragraphs 1 and 2 of paragraph 1 of this Article, the tax base shall be determined separately for each vehicle. For the vehicles referred to in paragraph 1 (3) of this Article, the tax base shall be determined separately. Article 360. The sales tax period The sales tax period is recognized as a calendar year. Article 361. Tax rates 1. The tax rates are established by the laws of the constituent entities of the Russian Federation, depending on the engine capacity or gross capacity of the vehicles, the category of vehicles per horsepower engine power A vehicle, a single register ton of a vehicle, or a unit of vehicle in the following dimensions: ------------------------------------------------------------------- | On- |l- Name of tax object |go- |shaft |hundred-and- | (in |roubles- |l) ------------------------------------------------------------------- Cars with engine power (each horsepower): up to 100 l. (up to 73.55 kW), inclusive 5 over 100 litres. to 150 l. c. (over 73.55 kW to 110.33 kW), inclusive 7 over 150 litres. Up to 200 litres. (over 110.33 kW to 147.1 kW) inclusive 10 over 200 litres. to 250 l. c. (over 147.1 kW to 183.9 kW), inclusive 15 above 250 l. (over 183.9 kW) 30 Motorcycles and motor scooters with engine power (each horsepower): up to 20 litres. (up to 14.7 kW) to 35 litres. (over 14.7 kW to 25.74 kW), inclusive of over 35 litres. (more than 25.74 kW) 10 Buses with engine power (each horsepower): up to 200 litres. (up to 147.1 kW), inclusive of 10 over 200 litres. (over 147.1 kW) 20 Lorries with engine power (each horsepower): up to 100 litres. (up to 73.55 kW), inclusive 5 over 100 litres. to 150 l. c. (over 73.55 kW to 110.33 kW) inclusive 8 over 150 l. c. Up to 200 litres. (over 110.33 kW to 147.1 kW) inclusive 10 over 200 litres. to 250 l. c. (over 147.1 kw to 183.9 kW), inclusive 13 more than 250 l. (over 183.9 kW) 17 Other self-propelled vehicles, pneumatic and tracked vehicles (per horsepower) 5 Snow, motor vehicles with engine power (with each horsepower): up to 50 litre. (up to 36.7 kW) (over 36.77 kW) 10 Kater, motor boats and other water vehicles with engine power (each horsepower): up to 100 litres. (up to 73.55 kW) (over 73.55 kW) 20 Yachts and other motor vessels with engine power (each horsepower): up to 100 litres. (up to 73.55 kW), inclusive of 20 more than 100 litres. (over 73.55 kW) 40. Hydrocycles with engine power (each horsepower): up to 100 l. c (up to 73.55 kW) inclusive (over 73.55 kW) 50 Non-Self-propelled vessels (towed) determined by their gross tonnage (with each gross tonnage per gross tonnage) 20 aircraft, helicopters and other aircraft with engines (each horsepower) 25 Other and air vehicles without engines (unit of vehicle) 200 2. The tax rates referred to in paragraph 1 of this article may be increased (reduced) by the laws of the constituent entities of the Russian Federation, but not more than five times. 3. Differentiating tax rates for each vehicle category are permitted, as well as the useful life of vehicles. Article 362. Tax calculation order 1. Taxpayers that are organizations calculate the amount of the tax on their own. The amount of tax to be paid by taxpayers who are natural persons is calculated by the tax authorities on the basis of information submitted to the tax authorities by the authorities responsible for the registration of transport services. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. The amount of the tax, except as otherwise provided in this article, shall be calculated for each vehicle as a product of the relevant tax base and tax rate. 3. In the case of vehicle registration and (or) removal of the vehicle from registration (deregisting, exceptions to the State ship registry, etc. (e) The calculation of the tax amount shall be based on the ratio of the number of full months during which the vehicle was registered to the taxpayer by calendar year months in the tax period. The month of registration of the vehicle and the month of the vehicle's withdrawal from registration shall be accepted for the full month. In the case of registration and removal from the registration of the vehicle, within one calendar month, the month shall be accepted as one full month. (Uspent force in parts 4 and 5 of Article 362-Federal Law of 23.07.2013) N 248-FZ) Article 363. The order and date of the tax payment 1. The tax is paid by the taxpayers at the place where the vehicles are in order and the time limits laid down by the laws of the constituent entities of the Russian Federation. 2. Taxpayers, which are organizations, submit to the tax authority a tax declaration at the time of the vehicle's location within the time limit set by the laws of the constituent entities of the Russian Federation. 3. Tax Notification of the amount to be paid is given to the taxpayer, who is a natural person, a tax authority within a period not later than 1 June of the tax period. ". Article 2.(Loss of force-Federal Law of 29.07.2004. N 95 FH) Article 3. (Spconsumed by Federal Law 04.10.2014) N 284-FZ) Article 4. Taxpayers who defined the proceeds of sale (goods, works, services) in 2002 as they were shipped for products (goods, work, services) shipped (supplied, completed, rendered) before 1 January 2003 are obliged to calculate and To pay the tax on road users to the budget of the relevant subject of the Russian Federation, based on the tax rate in force in 2002, until 15 January 2003. Taxpayers who defined the 2002 sales revenue (goods, works, services) as it was paid for the goods (products, work, services), shipped (supplied, completed, rendered) and paid as per 1 January 2003, it is the duty of the Russian Federation to calculate and pay the tax on road users to the budget of the relevant subject of the Russian Federation, based on the tax rate in force in 2002, until 15 January 2003. For tax payers who defined sales revenue in 2002 as it was paid, the tax base on road user tax for goods (products, works, services) shipped (delivered, delivered, but not paid as at 1 January 2003, based on the amount of receivables for goods (products, work, services), shipped (delivered, performed, rendered) but not paid as at 1 January May 2003. However, for the purposes of this article, the amounts of the receivables expressed in foreign currency or in currency units are converted into rubles at the rate set by the Central Bank of the Russian Federation on 1 January 2003. Article 5. Motor oil for diesel and (or) engine (s) engines shipped between 1 January 2001 and 31 December 2002 and unpaid as of 1 January 2003, the payment of excise duties is made to the federal government. A budget no later than 1 July 2003, on the basis of a separate declaration submitted by the taxpayer at the latest on 25 March 2003 to the tax authority at the place of residence, and also at the location of each individual units, in part carried out through designated separate units The implementation of the motor oil (s). Article 6. Excise amounts accrued by taxpayers for transactions with petroleum products recognized under article 182 tax code of the Russian Federationis to be paid less the sum of the sum of the excise tax paid in the price of the excisable goods specified in article 181, paragraph 1, of article 181 (1) Sales tax Code of the Russian Federationshipped by manufacturers before 1 January 2003 or in the price of production of petroleum products based on excise duty, when submitting payment orders confirming payment of purchases -oil products at a price including excise tax, or the payment of services for the production of petroleum products taking into account the excise duty. (In the wording of Federal Law of 31.12.2002) N 191-FZ) Article 7. To establish that the 2002 rent for land in state and municipal property and land tax rates are applied in 2003 with a coefficient of 1.8. Article 8. Article 5 of the Federal Law of 5 August 2000 on the Implementation of Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341; 2001, N 13, Art. 1147; N 33, st. 3413; N 51, sect. 4330; 2002, N 22, st. 2026), be deleted. Article 9.(Spconsumed by force-Federal Law of 22.08.2004) N 122-FZ) Article 10. (Spconsumed by Federal Law of November 29, 2004) N 141-FZ) Article 11. To establish that paragraphs 5 and 6 of Article 213 of the Tax Code of the Russian Federation in the wording of the Federal Law of 29 May 2002 No. 57-FZ " On introduction The amendments and additions to the second Tax Code of the Russian Federation and to certain legislative acts of the Russian Federation " shall enter into force on 1 January 2004. Article 12.(Spconsumed out-Federal Law of 20.08.2004) N 120-FZ) Article 13. N 164-FZ) Article 14. Article 10 of the Federal Law of 6 August 2001 "On introducing amendments and additions to Part Two of the Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2001, 3413; 2002, N 1, st. 4; N 22, Text 2026) the following add-ons: add to paragraph 7-1 as follows: " 7-1. If the taxpayer defined the revenue from sales for tax purposes prior to the entry into force of chapter 25 of the Russian Tax Code On the basis of the transfer method and the accrual basis, as of 1 January 2002, the basis of the transition period has been exceeded by an excess of expenditure over income, the amount of which is no greater than the amount written off non-depreciable portion of fixed assets not exceeding 10 Thousands of roubles, or a useful life of no more than 12 months, is recognized as a taxpayer expenditure from the transition period, which is to be included in the tax base of the respective reporting periods as evenly as possible 5 years from the date of entry into force of Chapter 25 of the Tax Code of the Russian Federation. "; content: " In the case of a tax payer for 2001 "The estimated amount of the tax shall be calculated in accordance with the procedure provided for in this article for a period of five years at the time established for the payment of the advance payment of the tax on the basis of the accounting period.". " Article 15. Articles 341 and 344 of the Tax Code of the Russian Federation, as amended by the Federal Act of 29 May 2002, No. 57-FZ " On amendments and additions to Part Two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation shall be introduced on 1 January 2003. Article 16. Small business entities, regardless of the accounting policy used for tax purposes in 2002, the payment of tax on road users for this year is made within the 10-day deadline set for the annual submission of the accounts. Article 17. Intrenching, foams and penalties on 1 January 2003 from the owners of vehicles, as well as property taxes on aircraft, helicopters, boats, boats, motorboats, motor boats and others Water and air transport are credited to the budget of the constituent entities of the Russian Federation and local budgets in accordance with the legislation of the Russian Federation, which is in force before the enactment of this Federal Law. Article 18. To establish that, in 2003, the land tax payers and the lease payments for the land of cities and towns list the payments in full to the accounts of the Federal Treasury, followed by the distribution of revenues between them The budgets of the constituent entities of the Russian Federation (except in the cities of Moscow and St. Petersburg) are 50 percent; to the budgets of the cities of Moscow and St. Petersburg; budgets of closed administrative and territorial entities-100 %; in the budgets of cities and towns and other municipal entities (except for municipalities in the cities of Moscow and St. Petersburg)-50%. Article 19. Article 88 of the Federal Law of 30 December 2001 "On the Federal Budget for 2002" (Collection of Laws of the Russian Federation, 2001, N 53, Art. (5030) to be supplemented by part three, reading: " To extend until 1 December 2002 the restructuring of the arrears of insurance contributions to public extrabudgetary funds (Pension Fund of the Russian Federation, Fund of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION budget of all levels of the budget system OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341; 2001, N 13, Art. 1147). " Article 20. The Government of the Russian Federation, in preparing the draft federal law "On the federal budget for 2003", should provide: the formation of the revenues of the budgets of the constituent entities of the Russian Federation from the excise duties on petroleum products in the amount of 50 % of income; Transmit 15% of the land tax and rent from the federal budget to budgets of the constituent entities of the Russian Federation; of the Russian Federation The abolition of taxes on road users in the amount of at least 36 billion rubles as of 1 January 2003; on road users, fines and penalties for late payment of the tax, as well as on final sales tax calculations for road users for the year 2002. Article 21. This Federal Law shall enter into force one month after the date of its official publication, except for the following rules, which are enacted in the following order: paragraphs 1, 2, 4-22, 27 articles 1, 3-7, articles Articles 9-11, 13, 16-18 of this Federal Law shall enter into force on 1 January 2003; the rules set out in paragraphs 23, 24-26, 29 of article 1, article 14 of this Federal Law shall enter into force one month from the day its official publication and covers the relations that have arisen since 1 January 2002. President of the Russian Federation Vladimir Putin Moscow, Kremlin 24 July 2002 N 110-FZ