On Introducing Changes And Additions Into Part Two Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений и дополнений в часть вторую Налогового кодекса Российской Федерации и в отдельные законодательные акты Российской Федерации

Read the untranslated law here: http://pravo.gov.ru/proxy/ips/?doc_itself=&infostr=x&backlink=1&fulltext=1&nd=102076336

RUSSIAN FEDERATION FEDERAL LAW on amendments and additions to part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation adopted by the State Duma May 24, 2002 year approved by the Federation Council May 29, 2002 onwards (as amended by the Federal law of 24.07.2002 N 104-FZ; Code of the Russian Federation dated 28.05.2003 N 61-FZ; federal laws from 06.06.2003 N 65-FZ; from 07.07.2003 N 117-FZ;
from 08.12.2003. N 159-FZ; from 18.08.2004 N 102-ФЗ;
of 20 August 2004 N 120-FZ; from 22/08/2004, no. 122-FZ;
from 29.12.2004 N 204-FZ; from 06.06.2005 N 58-FZ;
on 21.07.2005 N 107-F3; from Jul. 22 N 119-FZ;
from 26.07.2006 N 134-F3; from 27.07.2006 no. 137-FZ;
from 27.07.2006 N 151-FZ; from 24.07.2007 N 216-FZ;
from 26.11.2008. N 224-FZ; from 24.07.2009 N 213-FZ;
from 25.11.2009 N 281-F3; from 19.05.2010 N 89-FZ;
from 27.07.2010 N 229-FZ; from 19/07/2011 N 245-FZ;
from 21.02.2014 N 17-FZ; from 20.04.2014 N 81-FZ;
from 24.11.2014 N 366-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, p. 3340, 3341; 2001, N 1, art. 18; N 23, art. 2289; N 33, art. 3413, 3421, 3429; N 49, St. 4564; N 53, art. 5015; 2002, N 1, art. 4) the following amendments and supplements: 1. Article 145 shall be reworded as follows: "article 145. Exemption from duties of the taxpayer 1. Organizations and individual entrepreneurs are entitled to exemption from duties of the taxpayer, related to the computation and payment of taxes (further-release), if for the previous three consecutive calendar months proceeds from realization of goods (works, services) of these organizations or individual entrepreneurs without tax and sales tax did not exceed, in the aggregate, one million rubles.
2. the provisions of this article shall not apply to organizations and individual entrepreneurs who are implementing the excisable goods and (or) podakciznoe minerals within the previous three consecutive calendar months.
3. in accordance with paragraph 1 of this article shall not apply to obligations arising in connection with, the importation of goods into the customs territory of the Russian Federation, subject to taxation in accordance with subparagraph 4 of paragraph 1 of article 146 of the criminal code.
Persons using the right to exemption must submit written notice and documents referred to in paragraph 6 of this article, which confirm the right to such exemption, the tax authority at the place of their accounting.
These notice and documents shall be submitted not later than 20th of the month, from which these individuals use eligible for release.
Form of notification on the use of the right to exemption approved by the Ministry of the Russian Federation under taxes and tax collections.
4. the organizations and individual entrepreneurs, referring to the tax authority notification of use rights to release (for extension of Liberation), cannot abandon this release before the expiry of 12 consecutive calendar months, except in cases where the right to exemption will be lost by them in accordance with paragraph 5 of this article.
On the expiry of 12 months not later than 20th day of the next month of the Organization and individual entrepreneurs, who used the right to exemption to the tax authorities represent: documents proving that release within the specified period the amount of revenue from the realization of goods (works, services), calculated in accordance with paragraph 1 of this article, excluding tax and sales tax for every three consecutive calendar months in the aggregate does not exceed one million rubles;
notice of extension of the right to release over the next 12 months or renouncing the use of this law.
5. If within the period in which the organizations and individual entrepreneurs use eligible for release, the amount of revenue from the realization of goods (works, services) excluding tax and sales tax for every three consecutive calendar months topped one million rubles, or if the taxpayer exercised realization of excisable goods and (or) mineral excise taxpayers starting with 1 day of the month in which this occurred was carried out or exceeded the realization of excisable goods and (or) mineral excise and before the expiry of a period of release shall not be entitled to the exemptions.
Tax amount for the month in which the excess occurred either carried out implementation of excise goods and (or) mineral resources, shall be subject to excise duty recovery and pay to the budget in accordance with the established procedure.
If the taxpayer has not provided the documents referred to in paragraph 4 of this article (or submitted documents containing inaccurate information), or if the tax authority has established that the taxpayer does not comply with the restrictions imposed by this paragraph and paragraphs 1 and 4 of this article, the amount of tax be recovered and paid to the budget in accordance with the established procedure with collection of relevant amounts from the taxpayer tax sanctions and penalties.
6. Documents certifying in accordance with paragraphs 3 and 4 of this article the right to release (prolongation of release) are:

extract from the balance sheet (represent);
excerpt from book sales;
excerpt from book income and expenses accounting and business transactions (represent independent entrepreneurs); (Repealed-federal law 20.04.2014 N 81-FZ)
7. In cases stipulated in points 3 and 4 of this article, the taxpayer is entitled to send a notice to the tax authority and documents by registered mail. In this case, the day of their submission to tax authority considered the sixth day following the date of transmission of a registered letter.
8. The amount of tax taken by the taxpayer is deductible in accordance with articles 171 and 172 of this code before using them the right of exemption in accordance with this article, for goods (works, services), including fixed assets and intangible assets purchased for operations, recognized the objects of taxation pursuant to this chapter, but is not used for those operations, after sending the notification of the taxpayer the right to liberate unrecoverable last tax period before sending a notification on the use of the right to exemption by reducing tax deductions.
The amount of tax paid on goods (works, services) acquired by the taxpayer, have lost the right to be exempted under this article, to the loss of the mentioned law and used by the taxpayer after the loss of that right during operations, recognized the objects of taxation prescribed in this chapter, are deductible in the manner prescribed by articles 171 and 172 of this code. ".
2. In article 146: the first paragraph of subparagraph 1 of paragraph 1 shall be supplemented with the words "as well as the transfer of property rights";
paragraph 2: in the first paragraph, the words "realization of goods (works, services)" were replaced by the words "subject to taxation";
in subparagraph 4, the word "features" should be replaced by the words "exceptional powers in a specific field of activity."
3. Article 148: paragraph 1: sub-paragraph 3, the words "physical culture or tourism and sport" replaced by "physical culture, tourism, recreation and sport";
in subparagraph 4: the second paragraph the words "implementation of works (provision of services)" should be deleted;
in the third paragraph, the words "to transfer" should be replaced by the word "transfer";
in the fourth paragraph the word "consultation" should be replaced by the words "provide advice";
in the fifth paragraph, the words "to provide" should be replaced by the word "provide";
in the sixth paragraph, the words "on" should be replaced by the word "surrender";
in the seventh paragraph, the words "Agent services" replaced by "providing agent services";
in the eighth paragraph of the words "services rendered" were replaced by the words "provision of services";
the ninth paragraph should read: "performance of works (provision of services, including repair services) for maintenance of sea-going and inland navigation vessels during the period of parking in ports (all port fees, services of the port fleet vessels), as well as upon pilotage";
in the second subparagraph of paragraph 2, the words "provide facilities for leasing of aircraft, ships or vessels" were replaced by the words "provide for use by aircraft, ships or vessels", the words "recognized, respectively, place of actual provision of services for the management and maintenance provided in these courts and venue rental services for carriage" should be replaced by the words "does not recognize the territory of the Russian Federation, if carriage is performed between ports outside the territory of the Russian Federation ";
in paragraph 4, the words "outside the territory of the Russian Federation", should be deleted.
4. Article 149: paragraph 1: in the first paragraph, the words "the implementation on the territory of the Russian Federation of services for renting office and (or) residential premises" were replaced by the words "provision of the landlord in the lease of the premises on the territory of the Russian Federation";
in the second paragraph, the words "realization of services referred to in this paragraph are not subject to tax (exempt from tax)" were replaced by the words "the provisions of the first paragraph of this paragraph shall apply.";
in paragraph 2, the fifth subparagraph paragraph 1 shall read as follows: "glasses (except Sun), lenses and frames for glasses (except for the Sun)";
in subparagraph 2: the first paragraph, after the words "and (or) institutions", add the words ", including doctors engaged in private medical practice";
in the second paragraph, the words "medical institutions" should be deleted;
in the third paragraph, the words "medical and sanitation institutions" should be deleted;
in the fourth paragraph, the words "health organizations" should be deleted;
the sixth paragraph shall be excluded;
eighth paragraph shall be reworded as follows: "patho-anatomical";
in the ninth paragraph of the words "medical institutions" should be deleted;
the tenth paragraph deleted;
the first paragraph of subparagraph 5 shall be supplemented with the words "or institutions";
in subparagraph 9, the words "the Government of the Russian Federation and (or) legislative (representative) bodies of constituent entities of the Russian Federation" shall be replaced with the words "authorized body";
in subparagraph 15, the words "as well as" should be deleted;
in subparagraph 20:

third paragraph, after the words "spectacular entertainment", add the words "in zoos and amusement parks of culture and rest," after the words "tour tickets" add the words "and excursion vouchers";
the fifth paragraph after the words "excursion Bureau" add the words "(except for tourist excursion Bureau)";
23 subparagraph worded as follows: "23) works (services, including repair services) for maintenance of sea-going and inland navigation vessels during the period of parking in ports (all port fees, services of the port fleet vessels), as well as pilotage";
complement subparagraph 24 to read as follows: "24) services to pharmacies for the manufacture of medicines, as well as for the manufacture or repair of glass optics (except for Sun protection), for repair of hearing aids and prosthetic-orthotic devices listed in subparagraph 1 of paragraph 2 of this article, the provision of services to the prosthetic and orthopaedic assistance.";
in paragraph 3: the first paragraph, after the words "from tax)" add the words "in the territory of the Russian Federation";
subparagraph 1, after the words "objects for religious purposes" add the words "and religious literature", after the words "produced and sold by religious organizations (associations)" add the words "organizations, owned by religious organizations (associations), and business entities (total), the authorized capital of which consists entirely of the contribution of religious organisations (associations)," after the words "except for excisable goods shall be supplemented with the words" mineral ";
subparagraph 14 should read: "14) provision of services to members of the bar associations, as well as providing services to bar associations (institutions) members of these boards in connection with the exercise of their professional activities";
subparagraph 18 worded as follows: "18) facilities of sanatorium-and-Spa, health organizations and organizations situated on the territory of the Russian Federation, decorated with kursovkami or who are strict reporting forms";
the second and third paragraphs of paragraph 5, after the word "disclaimer" add the words "or suspension";
supplement paragraph 8 to read as follows: "8. When redrafting paragraphs 1-3 of this article (lifting the exemption or classification of taxable transactions to transactions not subject to taxation) taxpayers use the procedure for determining the tax base (or exemptions), which acted on the date of shipment of the goods (works, services), regardless of the date of their payment.
5. Article 151: subparagraph 3 of paragraph 1, after the words "non-State" add the words ", moving supplies";
item 2 Supplement 3 a new subparagraph to read: "3) upon exportation of goods conveyed across the customs border of the Russian Federation to move supplies, customs tax not paid;";
subparagraph 3 considered subparagraph 4 and the words "in subparagraphs 1 and 2" shall be replaced with the words "in subparagraphs 1-3".
6. In article 155, paragraph 1, the words "by law" should be replaced by the words "in accordance with the law".
7. Article 157: in paragraph 1, the words "only within the territory of the Russian Federation" should be deleted;
paragraph 5 shall be amended as follows: "5. the services of international communication is not considered when determining the tax base amounts received from these organizations services to foreign buyers.
8. In article 160: in subparagraph 1 of paragraph 1, the words "as determined in accordance with the present Code" should be deleted;
paragraph 2 should be deleted;
paragraph 3 as subclause and its 2, after the words "to the customs territory of the Russian Federation", add the words "by-products";
paragraph 4 as subclause 3 and the second paragraph, the words "present goods, previously exported" should be replaced by the words "present products of processing goods, previously exported";
item 5 as subclause 4.
9. Article 161: in paragraph 2, the words "foreign persons" should be replaced by "referred to in paragraph 1 of this article, foreign persons";
in paragraph 3, the words "when implemented on the territory of the Russian Federation to provide services" were replaced by the words "when providing in territory of the Russian Federation";
supplement paragraph 4 to read as follows: "4. When implemented on the territory of the Russian Federation confiscated property beshozjajnyh values, hoards and bought up values as well as values that are promoted through the right to inheritance, the State, the tax base is determined on the basis of price realizable property (valuables), determined by taking into account the provisions of article 40 of this code, taking into account of income tax, excise duty (for excisable goods excisable and minerals) and include sales tax. In this case, tax agents are recognized authorities, organizations or individual entrepreneurs, authorized to implement the said property. ".
10. Article 162: paragraph 1: in the first paragraph, the word "defined" should be replaced by the word "certain", the words "shall be determined taking into account the sums" were replaced by the words "shall be increased by the amount";

second paragraph of subparagraph 1, after the words "supply of goods" shall be supplemented with the words "the execution of works, rendering services,", the words "in subparagraph 1 of paragraph 1" were replaced by the words "paragraphs 1 and 5 of paragraph 1";
in paragraph 2 the words "in accordance with the provisions of article 149 of this code" were replaced by the words ", as well as for goods (works, services), which, pursuant to articles 147 and 148 of this code is the territory of the Russian Federation".
11. In article 163, paragraph 1, after the words "fiscal period" add the words "(including for taxpayers who are acting as tax agents, tax agents)";
paragraph 2, after the words "taxpayers" add the words "(tax agent)".
12. Article 164: paragraph 1: sub-paragraph 1 the words "placed under customs regime of exports" were replaced by the words "goods exported under the customs export regulations", the words "their exportation from the customs territory of the Russian Federation and" should be deleted;
complement subparagraph 8 read as follows: "8) supplies exported from the territory of the Russian Federation in a customs mode of moving supplies. For the purposes of the present article supplies admit fuel and petrol, oil and lubricants, which are needed to ensure normal operation of aircraft and vessels, vessels engaged in mixed (sea-river) navigation vessels ";
in paragraph 2 the third subparagraph, paragraph 2 shall be amended as follows: "garments, including products made from natural lambskin and rabbit (including products made from natural lambskin and rabbit fur with leather inserts) for newborns and children nursery, pre-school, junior and senior high school age groups, outerwear (including platel'noj and water group), underwear, hats, clothing, and products for infants and nursery group. The provisions of this paragraph do not apply to garments of leather and fur, except for natural Sheepskin and rabbit ";
in subparagraph 3: second paragraph worded as follows: "books related to education, science and culture, with the exception of book production advertising and erotic nature";
the fourth paragraph shall be reworded as follows: "editorial and publishing works (services) that are associated with the production of periodicals and books, which are listed in the first and second indent of this subparagraph";
item 4 shall be amended as follows: "4. in the receipt of funds associated with the payment of goods (works, services), provided for by article 162 of this code, when withholding tax agents, in accordance with article 161 of the present Code, property acquired on the side and treated with taxable in accordance with paragraph 3 of article 154 of this code, in the sale of agricultural produce and products of its processing in accordance with paragraph 4 of article 154 of this code , as well as in other cases when in accordance with this code, the amount of tax should be determined by the calculation method, the tax rate is defined as the percentage of the tax rate stipulated under paragraph 2 or paragraph 3 of this article, to the tax base, the 100 and increased to the appropriate tax rate.
13. Article 165: paragraph 1: in the first paragraph, the words "in subparagraph 1 of paragraph 1" were replaced by the words "sub-item 1 and (or) subparagraph 8 of paragraph 1";
subparagraph 1, after the words "on delivery", there shall be added the word "(supplies)";
(Paragraph repealed Federal Act of 19/07/2011 N 245-FZ)
(Paragraph repealed Federal Act of 19/07/2011 N 245-FZ)
(Paragraph repealed Federal Act of 19/07/2011 N 245-FZ) in subparagraph 3: second paragraph, after the words "full cargo customs declaration" add the words "(copy)";
third paragraph, after the words "goods declaration" add the words "(copy)";
(Paragraph repealed federal law from 26.11.2008. N 224-FZ), supplemented by a paragraph reading as follows: "upon exportation from the territory of the Russian Federation supplies according to the customs regime of moving supplies are available on the customs declaration supplies (a copy) of a customs body, with markers in the area of which is port (Airport), open to international traffic, on export supplies from the customs territory of the Russian Federation";
in subparagraph 4: the fourth paragraph, the words "specified port located" were replaced by the words "the position located";
supplemented by a paragraph reading as follows: "upon exportation from the territory of the Russian Federation supplies according to the customs regime of moving supplies provided copies of the transport, shipping or other documents certifying export supplies from the customs territory of the Russian Federation by air and sea vessels, vessels of mixed (sea-river) navigation vessels.";
paragraph 2: in the first paragraph, the words "in subparagraph 1 of paragraph 1" were replaced by "subparagraph 1 or 8 of paragraph 1";
subparagraph 2, after the words "export" add the words "or supply stores", the words "specified goods" were replaced by the words "goods (stores)";
(Paragraph repealed Federal Act of 19/07/2011 N 245-FZ)
(Paragraph repealed Federal Act of 19/07/2011 N 245-FZ)

(Paragraph repealed Federal Act of 19/07/2011 N 245-FZ) in paragraph 4: in subparagraph 3, the word "loading", delete the words "in accordance with subparagraph 2" were replaced by the words "in accordance with subparagraphs 2 and 3";
in subparagraph 4, the words "sub-paragraph 2 of paragraph 1" were replaced by the words "paragraphs 2 and 3 of paragraph 1";
in paragraph 1: sub-paragraph 5, after the words "the authority of the Ministry of railways of the Russian Federation", add the words "(copy)";
paragraph 2 subparagraph 2, after the words "bank statement" add the words "(copy)";
(Paragraph repealed Federal Act of 19/07/2011 N 245-FZ) in paragraph 7: (Paragraph repealed Federal Act of 19/07/2011 N 245-FZ), subparagraph 3, after the words "acts and other documents" add the words "(copy)";
subparagraph 2 of paragraph 8, after the word "documents" add the words "(copy)";
paragraph 9: the first paragraph after the word "documents" add the words "(copy)", the words "sub-paragraphs 1-3 paragraph 1" were replaced by the words "sub-paragraphs 1-3 and 8 paragraph 1", the words "at the cargo export mode (transit)" were replaced by the words "to export goods to customs export or transit (customs declaration for export supplies in a customs mode of moving supplies)";
in the second paragraph, the words "the taxpayer did not provide documents confirming actual export of goods, as well as works (services) directly connected with producing and selling the goods, these operations on delivery of the goods" should be replaced by the words "the taxpayer has not submitted the documents (copies) these operations on realization of goods", after the words "is in the tax authorities documents" add the words "(copy)".
14. the second subparagraph of article 166, paragraph 5, the words "established by paragraph 4" should be replaced by the words "established by paragraph 3".
15. Article 167: the name should read as follows: "article 167. When the tax base when implemented (transfer) of goods (works, services) ";
in paragraph 1: in the first paragraph, the words "the date of realization of goods (works, services)" were replaced by the words "point determining the tax base", the words "paragraphs 6-8" were replaced by the words "paragraphs 6-11", the word "determines" was replaced by "is";
subparagraph 1 shall be amended as follows: ' 1) for taxpayers who approved the accounting policy for tax purposes when the tax base as the shipment and the presentation of the settlement documents to the buyer, the date of shipment (transfer) of goods (works, services) ";
in subparagraph 2, the words "the date of the establishment of the obligation to pay the tax" should be replaced by the words "at the time of determining the tax base", the words "payment for goods (works, services)" were replaced by the words "payment for goods shipped (performed works, rendered services)", the words "date of payment" should be replaced by the words "payment day";
in paragraph 3 the word "shipment" should be replaced by the word "implement";
in paragraph 6, the words "the date of realization of goods (works, services)" were replaced by the words "at the time of determining the tax base";
in paragraph 8, the words "the date of implementation of these services" were replaced by the words "at the time of determining the tax base on the specified services";
paragraph 9 should read: "9. in the realization of goods (works, services), subparagraphs 1-3 and 8 of paragraph 1 of article 164 of this code point definitions of tax base on these goods (works, services) is the last day of the month in which the assembled a complete package of documents under article 165 of the present code.
If a complete package of documents under article 165 of the present code is not compiled on the 181 St day counting from the date of placement of goods under customs regimes of export, transit, moving supplies, when the tax base on the specified goods (works, services) shall be determined in accordance with subparagraph 1 of paragraph 1 of this article. ";
paragraph 12: the fifth paragraph, the words "the date of implementation of these goods (works, services)" and the word "date" should be replaced by the words "the date of determination of the tax base";
supplemented by a paragraph reading: "individual entrepreneurs to this chapter, choose the way of determining the tax base and notify tax authorities up to 20th of the month following the relevant calendar year.
16. Article 168: in paragraph 5, the words "in accordance with article 149 of this code" should be deleted;
paragraph 7, after the words "organizations (enterprises)" add the words "and individual entrepreneurs", after the words "other organizations", add the words "individual entrepreneurs".
17. Article 169: in paragraph 5: sub-paragraph 5 shall be supplemented with the words "(specify if possible)";
subparagraph 6 shall be supplemented with the words "(if possible their instructions)";
subparagraph 7, after the words "per unit" add the words "(specify if possible)";
the first sentence of paragraph 6 shall be amended as follows: "an invoice signed by Director and Chief Accountant of the organization or other persons authorized by the order (other administrative document), or power of attorney on behalf of the organization."
18. Article 170, paragraph 2 shall be amended as follows:

"2. The amount of tax by the buyer when purchasing goods (works, services), including fixed assets and intangible assets, or actually paid when importing goods, including fixed assets and intangible assets on the territory of the Russian Federation, included in the cost of these goods (works, services), including fixed assets and intangible assets, in the following cases: 1) acquisition (import) of goods (works, services), including fixed assets and intangible assets used for production and (or) implementation (as well as the transfer, implementation, providing for their own needs) of goods (works, services) are not taxable (exempt from tax);
2) acquisition (import) of goods (works, services), including fixed assets and intangible assets used for production operations and (or) realization of goods (works, services), which is not recognized by the territory of the Russian Federation;
3) acquisition (import) of goods (works, services), including fixed assets and intangible assets, non-taxpayers pursuant to this chapter or exempt a taxpayer from duty on the calculation and payment of tax;
4) acquisition (import) of goods (works, services), including fixed assets and intangible assets, for the production and (or) realization of goods (works, services), implementation (transfer) that do not recognize the realization of goods (works, services) in accordance with paragraph 2 of article 146 of this code. ";
item 4 shall be amended as follows: "4. The amount of tax made by vendors of goods (works, services) of taxpayers carrying out both taxable and exempt from tax: included in the cost of operation of such goods (works, services) in accordance with paragraph 2 of this article-for goods (works, services), including fixed assets and intangible assets used for operations not subject to value added tax;
are deductible in accordance with article 172 of this code-for goods (works, services), including fixed assets and intangible assets used for operations is subject to value added tax;
are deductible either into their cost in the proportions in which they are used for the production and (or) realization of goods (works, services), which are tax deductible (tax exempt) for goods (works, services), including fixed assets and intangible assets, used for both taxable and non-taxable (exempt from tax) operations.
The said proportion shall be determined on the basis of the value of shipped goods (works, services), which is taxable (exempt), the total cost of the goods (works, services) shipped for the tax period.
A similar procedure is conducted separate accounting amounts of tax by taxpayers, translated to pay single tax on imputed income for certain activities.
While the taxpayer is obliged to keep separate accounting of amounts of tax on purchased goods (works, services), including fixed assets and intangible assets, used for both taxable and non-taxable (exempt from tax) operations.
If there is no separate accounting of taxpayer tax on purchased goods (works, services), including fixed assets and intangible assets not subject to deductible and costs taken when calculating the tax deductible for profit organizations (individual income tax) is not included.
The taxpayer has the right not to apply the provisions of this paragraph to the tax periods, in which the proportion of the aggregate cost of the production of goods (works, services), which are not subject to taxation, does not exceed 5 per cent of the total value of total cost of production. In this case all amounts of tax by taxpayers such sellers used in the production of goods (works, services) in the specified tax period are deductible in accordance with the procedure provided for in article 172 of this code. ";
paragraph 6 should be deleted.
19. In article 171: in subparagraph 1 of paragraph 2 the words "productive activities or other" should be deleted, the words "paragraphs 2 and 6" shall be replaced with "paragraph 2";
second paragraph of item 3 supplement with the following sentence: "the tax agents, carrying out the operations specified in paragraph 4 of article 161 of this code, are not eligible for inclusion in the tax deductions amounts of tax paid on those transactions.";
paragraph 6 shall be amended as follows:

"6. Deductions shall be made of the amount of tax the taxpayer contractors (customers-developers) when carrying out capital construction, Assembly (installation) of the fixed assets tax amount presented to the taxpayer for goods (works, services) purchased them to perform construction works, and the tax amount presented to the taxpayer when purchasing them of unfinished capital construction.
Deductions are subject to sales tax amount calculated by taxpayers in accordance with paragraph 1 of article 166 of this code when carrying out construction works for their own consumption, the cost of which is included in the expenses taken deductible (including depreciation) in the calculation of the tax on profit organisations. "; (Repealed-Federal Law 24.11.2014 N 366-FZ) (Repealed-Federal Law 24.11.2014 N 366-FZ), paragraph 8, after the word "calculated" add the words "and paid", add the words "(works, services)".
20. Article 172, paragraph 5 shall be amended as follows: "5. Deductions for amounts of tax referred to in the first subparagraph of paragraph 6 of article 171 of this code shall be made as far as the registration of the relevant facilities completed capital construction (fixed assets) on the date specified in the second subparagraph of paragraph 2 of article 259 of the present Code, or the object of unfinished capital construction.
Deductions amounts of tax indicated in paragraph two of article 171, paragraph 6 of the present Code shall be made as payment to the budget tax calculated by the taxpayer when carrying out construction works for their own consumption, in accordance with article 173 of this code. ".
21. Article 173: the second paragraph of paragraph 1, the words "in subparagraphs 1-7 of paragraph 1" were replaced by the words "in subparagraphs 1-8 item 1";
in paragraph 2: the first paragraph shall be reworded as follows: "2. If the amount of tax deductions for any tax period exceeds the total amount of tax calculated in accordance with article 166 of the present Code, a positive difference between the amount of tax deductions and the amount of tax calculated on transactions, recognized subject to taxation in accordance with subparagraphs 1 and 2 of paragraph 1 of article 146 of this code, shall be reimbursed to the taxpayer on such terms and conditions under article 176 of this code, except where a tax return filed by the taxpayer within three years after the end of the relevant tax period. ";
paragraph 2 should be deleted;
(Seventh paragraph of ineffective federal law from Jul. 22 N 119-FZ) in paragraph 5: in the first paragraph, the word "taxpayers" should be replaced by the word "persons";
in subparagraph 1, the word "taxpayers" should be replaced by the words "non-taxpayers, or taxpayers", the words ", in accordance with article 145 of this code" should be deleted;
the first paragraph of subparagraph 2 shall be amended as follows: "2) taxpayers in the realization of goods (works, services), which are not subject to taxation.
22. Article 174: in paragraph 2, the words "taking into account the peculiarities stipulated by article 175 of this code" should be deleted;
paragraph 3, after the word "agents" add the words "(organizations and individual entrepreneurs)".
23. Article 175 should be deleted.
24. (repealed-Federal Act of 2005 N 119-FZ) 25. (Repealed-Federal Act of 06.06.2003 N 65-FZ) 26. In article 181, paragraph 1: sub-paragraph 2: in the third paragraph, the words "as well as" should be deleted, the words "not exceeding 100 ml" were replaced by the words "in accordance with the requirements of State standards for medicines (Officinal articles), approved by the authorized federal body of executive power";
(Fourth Paragraph repealed federal law from 26.07.2006 N 134-FZ) in subparagraph 6: second paragraph add the words ", which are used as decorations, household items and (or) ornamental and other uses, as well as for rituals and ceremonies, commemorative and other characters and the Medal";
in the third paragraph, the words "objects of worship and for religious purposes (except for wedding rings), designed for use in temples with ritual and (or) worship" should be replaced by the words "objects of religious designation (except for wedding rings), designed for use when performing religious ceremonies and rites".
27. in paragraph 1 of article 183: in subparagraph 1, the words ", as well as the transfer of the organization structure of ethyl alcohol produced from non-food raw materials for the production of nepodakciznyh goods" should be deleted;
(Paragraphs third eleventh inoperative-Federal Act of 21.07.2005 N 107-FZ) subparagraph 4, after the words "outside the territory of the Russian Federation", add the words "taking into account the losses within the norms of attrition. The specified exemption is available ";
(Thirteenth paragraph of ineffective federal law from 07.07.2003 N 117-FZ)
(Fourteenth Paragraph repealed federal law from 07.07.2003 N 117-FZ) 28. Article 184: in paragraph 1:

in the second paragraph, the words "the bank guarantee or bank guarantee (art. 74 of the present Code)" were replaced by the words "the bank guarantee (article 74 of this code) or bank guarantees", after the words "such guarantor shall be supplemented with the words" "(bank guarantee)";
third paragraph, after the words "sponsorship Bank" add the words "(bank guarantee)";
paragraph 2, after the words "sponsorship Bank" add the words "(bank guarantee).
29. subparagraph 3 of article 185, paragraph 1, after the word "re-export", add the words "duty-free shop".
30. the second sentence of paragraph 1 of article 188 shall be reworded as follows: "when paying for services on transport of gas through pipelines to distribution costs, calculated based on the amount of tariffs for gas transportation services by distribution gas pipelines and gas pipelines for use in distribution is not included in the tax base."
31. Article 193: in paragraph 1, the words "natural gas implemented (passed)" were replaced by the words "natural gas implemented (passed)";
(Paragraph three ineffective federal law from 21.07.2005 N 107-FZ)
(Fourth Paragraph repealed Federal Act of 21.07.2005 N 107-FZ) 32. (Repealed-Federal Act of 21.07.2005 N 107-FZ) 33. (Repealed-Federal Act of 21.07.2005 N 107-FZ) 34. In paragraph 6 of article 198: third subparagraph paragraph 1, after the words "agency agreement" add the words "(copies of these documents);
in subparagraph 2: the first paragraph, after the words "bank statement" add the words "(copies of payment documents and a copy of bank statement);
second paragraph, after the words "bank statement" add the words "(copy)";
third paragraph, after the words "bank statement" add the words "(copy)" after the words "bank statement" add the words "(copies).
35. In article 199: third paragraph of paragraph 2 Add the words ", except the transfer of excisable goods produced from raw materials for further production of excisable goods";
paragraph 3 shall be amended as follows: "3. Not included in the cost of property acquired, imported to the territory of the Russian Federation or passed on give-and-take basis of excisable goods and are deductible or refundable in the manner provided by this chapter, the amount of excise duty made by the buyer when purchasing a specified product, the amount of excise duty payable upon importation to the customs territory of the Russian Federation or charges against the owner of the raw materials (materials) during the transfer of excisable goods used as a raw material for the production of other excisable goods. This provision applies if the rates of excise duty on excisable goods, used as a raw material, and rates of excise duty on excisable goods produced from this raw material, defined by the same unit of measure of the tax base. "
36. in paragraph 3 of article 200 words "charges against sellers and" and the words "calculated and" should be deleted.
37. Article 201: paragraph 1: the first paragraph, after the words "excisable goods" add the words "or charges against taxpayer owner of raw materials (materials) in its production,";
second paragraph, after the words "acquisition of excise goods" add the words "or charges against taxpayers and paid the owner of the raw materials (materials) in its production,";
supplemented by a paragraph along the following lines: "the tax deductions provided for when used as raw material of excisable goods previously manufactured by the taxpayer from raw materials produced on the basis of copies of primary documents certifying the fact of presentation by the taxpayer to the owner of the raw materials specified amounts of excise (Act of acceptance and transfer of excisable goods performed an Act, an act return to the production of excise goods) and payment documents with the Bank's stamp, proof of payment by the owner of the raw material cost of manufacturing excisable goods taking into account Excise.";
in paragraph 5, the words "and not earlier than the date of actual payment of the entire amount of the excise tax to the seller of these excise goods" should be deleted;
supplement paragraph 7 to read as follows: "7. Tax deductions referred to in paragraph 7 of article 200 of this code shall be after reflection in accounting transactions on realization of excisable goods and Excise minerals.".
38. Article 202, paragraph 2, after the words "tax period as" add the words "less the amount of tax deductions under paragraph 7 of article 200 of this code," after the words "minerals" to supplement the word "determined".
39. Article 203, paragraph 1 after the words "excisable goods" add the words "and podakciznomu minerals";
paragraph 5 should be deleted.
40. Article 204: in paragraph 1, the words "in accordance with article 195, paragraph 1 of the present Code shall be made on the basis of the actual implementation of" were replaced by the words "in accordance with paragraphs 1 and 3 of article 195 of this code shall be made on the basis of the actual implementation (transfer)", the words "last day" was replaced by "25-th number";
(Paragraph three ineffective-the Federal law dated 26.07.2006 N 134-FZ)
(Fourth Paragraph repealed federal law from 26.07.2006 N 134-FZ)

(Paragraph five ineffective-the Federal law dated 26.07.2006 N 134-FZ) in paragraph 3, the words "30-th number" should be replaced by "25-th number";
paragraph 4 should be deleted;
item 5 as subclause 4 and supplement it with a paragraph reading: "excise tax on podakciznomu mineral commodities paid at the place of registration of the Organization as a taxpayer.";
item 6 as subclause 5 and it: the first paragraph after the words "Taxpayers" add the words "the excise tax on podakciznomu mineral commodities", the words "at the place of its incorporation" were replaced by the words "at the place of registration of the Organization", the words "last day" was replaced by "25-th number";
second paragraph worded as follows: "taxpayers are required to submit to the tax authorities at the place of its finding, as well as on the location of each separate division tax return part of their actual implementation (transfer) excisable goods for tax (accounting) period not later than 25-th day of the month following the reporting month, and in the implementation of activities for the implementation of alcohol products with excise warehouses wholesale-no later than the 15th of the month following the reporting month.
41. Article 213 shall be reworded as follows: "article 213. Distinctions of determining tax base on insurance contracts and non-government pension provision 1. In determining the tax base not considered income received in the form of insurance payments in connection with the relevant insurance claims: 1) on compulsory insurance contracts in the order established by current legislation;
2) due to a voluntary long-term life insurance concluded for a term of not less than five years, and during those five years not providing insurance payments, including rent and (or) annuities (excluding insurance benefit provided for in the event of death of the insured person), in favour of the insured.
The amount of insurance payments due to a voluntary long-term life insurance, valid for the period of less than five years are not taken into account in determining the tax base if the amount of the insurance payments do not exceed the amounts made by individuals, premiums increased by the amount calculated on the basis of the current refinancing rate of the Central Bank of the Russian Federation on the date of the conclusion of these treaties. Otherwise, the difference between those amounts taken into consideration when determining the tax base and is subject to taxation at the source of payment for the tax rate under paragraph 2 of article 224 of the criminal code.
In case of early termination of contracts of voluntary long-term life insurance before the expiration of the five-year period (except in the case of early termination of insurance contracts for reasons independent of the will of the parties) and return to individuals cash (cash) amount to be in accordance with the rules and conditions of insurance contracts payable in case of early termination of contracts of insurance, income minus payments (contributions) is taken into account in determining the tax base of the policyholder who is a natural person and is subject to taxation at the source of payment;
3) under contracts providing for compensation for damage to life, health and medical expenses (excluding payment for sanatorium-and-Spa stays);
4) due to a voluntary pension insurance concluded with insurance organizations, if such payments are made upon the occurrence of the pension basis in accordance with the legislation of the Russian Federation.
(Tenth paragraph of paragraph 41, federal law expired from 29.12.2004 N 204-FZ)
(Paragraph 41 paragraph eleven lost effect-the Federal law dated 29.12.2004. N 204-FZ)
3. in determining the tax base takes into account premiums, if these amounts are made for individuals of the tools employers, except: If the insurance of natural persons is made by employers on contracts of compulsory insurance and voluntary insurance treaty providing for compensation for damage to life and health of the insured persons and (or) medical expenses of insured persons;
If employers have entered into voluntary pension insurance contracts (contracts of non-government pension provision) provided that the total payments (installments) shall not exceed two thousand rubles per year per employee.
4. Under a contract of voluntary property insurance (including liability insurance for damage caused to the property of third parties and (or) civil liability insurance for motor vehicles owners) insured event the taxpayer's taxable income is determined in the following cases: the death or destruction of the insured property (property of third persons) as the difference between the amount received insurance payments and the market value of the property insured at the date of the said Treaty (on the date of occurrence of the insured event-civil liability insurance) increased by the amount paid for the property insurance premiums;

damage of the insured property (property of third persons) as the difference between the amount of insurance payment received and expenditure needed to carry out repairs (recovery) of the property (if repairs are not carried out), or the cost of repair (restoring) of the property (in the case of repair), increased to the amount paid for the insurance of the property insurance premiums.
The reasonableness of the expenditures required for repair (restoring) the insured property in case repair (restoring) was not confirmed document (accounting, imprisonment, Act), drawn up by the insurer or an independent expert (appraiser).
The validity of the generated costs of repair (restoring) the insured property is supported by the following documents: 1) Agreement (a copy of contract) on the implementation of the relevant works (provision of services);
2) documents confirming the acceptance of the executed works (services rendered);
3) payment documents in the prescribed manner certifying the fact of payment works (services).
Are not taken into account as income amounts reimbursed to the policyholder or insurers incurred expenditures incurred in connection with the investigation of the circumstances of the insured event, the extent of any damage, the implementation of legal costs, as well as other expenses undertaken in accordance with the applicable laws and the terms of the contract of property insurance.
(Paragraphs twenty-fourth to twenty-seventh paragraph 41 no longer valid-the Federal law dated 29.12.2004. N 204-FZ) 42. In article 214-1: paragraphs 1-3 shall be amended as follows: "1. in determining the taxable base on income on securities, including investment shares of a mutual fund, and transactions with financial instruments futures, benchmark asset on which the securities are counted income earned on the following transactions: purchase and sale of securities traded on the organized securities market;
purchase and sale of securities that are not traded on the organized securities market;
with financial instruments transactions in derivatives, asset base on which are securities;
sale of investment shares of unit investment funds, including their repayment;
in securities and financial instruments futures, benchmark asset on which securities are carried out by trustee (with the exception of the management company, which entrusted management of the property, forming a mutual fund) in favor of asset management founder (beneficiary) who is a natural person.
2. The tax base for each operation referred to in paragraph 1 of this article shall be separately subject to the provisions of this article.
Under financial instruments futures, benchmark asset on which securities are, for the purposes of this chapter refers to futures and options exchange deals.
3. Income (loss) from operations of purchase and sale of securities shall be determined as the sum of incomes on the basis of transactions with securities, during the tax period, minus the amount of damages.
Income (loss) from operations of purchase and sale of securities, including investment shares of unit investment funds, is defined as the difference between the amounts of income received from the sale of securities, and documented costs of acquisition, implementation and storage of securities actually produced by the taxpayer (including expenses reimbursed to a securities market professional, the management company, which entrusted management of the property, forming a mutual fund), or property deductions measures in reducing the proceeds of a sale-purchase transaction in the manner provided for in this paragraph.
These costs include: paid to seller in accordance with the Treaty;
payment for services rendered by the depositary;
Commission payments to professional participants in the securities market, discount payable (recoverable) mutual fund management company when selling (repayment of) Investor investment mutual fund share determined in accordance with the procedure established by the legislation of the Russian Federation on investment funds;
Exchange fee (Commission);
payment for services of the Registrar;
other costs directly associated with the purchase, sale and storage of securities incurred for services provided by the professional participants of the securities market as part of their professional activity.
Income (loss) from operations of purchase and sale of securities traded on the organized securities market, decreases (increases) in the amount of interest paid for use of the funds raised for the transaction of purchase and sale of securities within the amounts calculated on the basis of the current refinancing rate of the Central Bank of the Russian Federation.

On operations with securities traded on the organized securities market, the amount of the loss is determined by taking into account the extreme boundaries of fluctuations in the market price of the securities.
To securities tradable on the organized securities market, for the purposes of this chapter include securities, admitted to circulation at the organizers of the trade, licensed by the federal body implementing regulation of the securities market.
When implementing or repayment of the investment unit in case the specified investment Pai not drawn on the organized securities market, the costs shall be determined on the basis of the purchase price of the investment unit, including allowances.
(Twenty-fourth Paragraph repealed federal law from 24.07.2007 N 216-FZ) when you purchase an investment unit mutual fund if the investment does not call on Pye organized securities market, the market price is recognized as the estimated cost of the investment unit, determined in the manner prescribed by the legislation of the Russian Federation on mutual funds. If the rules of collective investment trust management fund is provided in addition to the estimated value of the investment unit, the market price is recognized as the estimated cost of the investment unit, taking into account such allowances.
(The paragraph twenty-sixth ineffective federal law from 24.07.2007 N 216-FZ) If the expenses of a taxpayer for the purchase, sale and storage of securities not directly attributable to the acquisition, implementation and storage of specific securities, said expenses shall be distributed in proportion to the valuation of securities, which include those expenditures. Valuation of securities is determined on the date of implementation of these costs.
(Paragraph twenty-eighth lost effect-the Federal law dated 06.06.2005 N 58-FZ) Property tax deduction or deduction in the amount actually produced and documented costs to the taxpayer when calculating and payment of tax at the source of payment budget income (broker, trustee, management company engaged in trust management, forming a mutual fund, or a person engaged in the operation of the Treaty orders or other similar contract in favour of the taxpayer) or at the end of the tax period when filing the tax declaration to the tax organ.
(The paragraph 30th lost effect-the Federal law dated 06.06.2005 N 58-FZ)
(Thirty-first paragraph of ineffective federal law from 06.06.2005 N 58-FZ) of the first paragraph of paragraph 4 after the words "sale of securities" add the words "(repayment of the investment shares of unit investment funds)";
the first paragraph of paragraph 7, after the words "securities", add the words ", including investment shares mutual fund".
43. subparagraph 1 of paragraph 1 of article 219, after the words "and the content of sports teams," add the words "as well as in the amount of donations made by (paid) by the taxpayer to religious organizations for the implementation of their statutory activities.
44. Article 221: second paragraph of paragraph 1 shall be amended as follows: "the composition of these costs taken deductible is determined independently by the taxpayer in the same order cost for tax purposes, fixed head" tax on profit organizations ".";
After the table cost standards in paragraph 3: the third and fourth paragraphs shall be reworded as follows: "Taxpayers referred to in this article, the right to obtain professional tax deduction by filing a written statement of the tax agent.
In the absence of a tax agent taxpayers referred to in this article, the right to obtain professional tax deduction by filing a written application to the tax authority at the same time filing a tax return at the end of the tax period. ";
the fifth paragraph should be deleted.
45. the second paragraph of article 224, paragraph 2 should be deleted.
46. subparagraph 5 of paragraph 1 of article 228, after the word "organizers" to supplement the word "Lottery".
47. (repealed-the Federal law dated 27.07.2006 no. 137-FZ) 48. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 49. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 50. (Repealed-the Federal law from 24.07.2009 N 213-FL) 51. (Repealed-the Federal law from 24.07.2009 N 213-FZ) 52. In article 247: in paragraph 1, the words "income" were replaced with the words "reduced revenues, reduced", the word "defined" replaced by "defined";
in paragraph 2, the word "received" should be replaced by the word "received", the word "income" were replaced with the words "reduced revenues, reduced", the word "defined" replaced by "defined";
in paragraph 3, the words "income" shall be replaced with the words "proceeds".
53. Article 248: subparagraph 1 of paragraph 1 complement the paragraph as follows: "for the purposes of this chapter, the goods shall be determined in accordance with paragraph 3 of article 38 of this code";
paragraph 3 shall be amended as follows:

"3. the income of the taxpayer, the value of which is expressed in foreign currency are recorded in conjunction with income, the value of which is expressed in LCY.
Received by the taxpayer revenues, the cost of which is expressed in conventional units are counted together with income, the value of which is expressed in LCY.
Recalculation of the specified income produced by the taxpayer, depending on the accounting policy for the purposes of taxation revenue recognition method under articles 271 and 273 of this code.
For the purposes of this chapter, the amount reflected in the composition of income of the taxpayer is not subject to reintroduce his income. "
54. In article 249, paragraph 1 shall be amended as follows: "1. For the purposes of this chapter, income from sales are recognized as revenue from the realization of goods (works, services) produced and previously acquired, revenues from sales of property rights.";
in paragraph 2 the words "other property or property rights and expressed" should be replaced by the words "or property rights, expressed" the words ", subject to the provisions of article 273 article 271 of the present Code" should be deleted;
supplemented by the following sentence: "depending on the taxpayer's method of recognition of income and expenses income relating to calculations for sold goods (works, services) or property rights are recognized for the purposes of this chapter in accordance with article 271 or article 273 of this code.".
55. In article 250, paragraphs 2 and 3 shall be amended as follows: "2) as a positive (negative) exchange rate differences, formed as a result of the rejection rate of sale (purchase) of foreign currency on the official exchange rate set by the Central Bank of the Russian Federation on the date of transfer of ownership for foreign currency (features banks ' income from the definition of these operations are established by article 290 of the present Code);
3) as recognized by the debtor or to be paid by the debtor pursuant to a court decision that has entered into force, fines, penalties and (or) other sanctions for violation of treaty obligations, as well as the amounts of damages or prejudice ";
paragraphs 4 and 5 shall be supplemented with the words "if such income is not determined by the taxpayer in accordance with the provisions of article 249 of the present Code";
in paragraph 7, the words "and 300" were replaced by the words ", 300, and 324 324-1";
the first sentence of the second paragraph of paragraph 8 shall read as follows: "upon receipt of property (works, services) are donating earnings estimates are based on market prices, determined by taking into account the provisions of article 40 of this code, but not below determined in accordance with this chapter for residual value-on amortiziruemomu property and not below the cost of production (purchase) on other property (work performed, services rendered).";
in paragraph 9, the words "as well as the return value of the property exceeded over the value of the property transferred by the taxpayer as an input to a simple partnership at the exit of the taxpayer (successor) of the simple partnership" should be deleted;
in paragraph 11, the word "received" should be replaced by the word "emerging", after the words "from revaluation of assets" add the words "in the form of currency values";
supplemented by a paragraph along the following lines: "the positive exchange rate difference for the purposes of this chapter recognizes differences accruing when the impairment of assets in the form of currency values and claims denominated in foreign currency or when markdowns obligations denominated in foreign currency"; (Repealed-federal law 20.04.2014 N 81-FZ) (Repealed-federal law 20.04.2014 N 81-FZ) of paragraph 12 should read: "12) in the form of fixed assets and intangible assets, gratuitously received in accordance with the international treaties of the Russian Federation or to the legislation of the Russian Federation nuclear power plants to increase their security, not used for production purposes";
in paragraph 14: second paragraph, the words "and taxpayers who receive budgetary funds, according to the form approved by the Ministry of Finance of the Russian Federation" was deleted;
paragraph three should be deleted;
paragraph 15 should read: ") 15 as not used for the intended purpose received trust funds intended for formation of reserves for development and maintenance and safety of nuclear power plants, or funds received by nuclear power plants of the reserves;";
in paragraph 18, the word "decommissioned" replaced by the word "decommissioned";
paragraph 20 should read: "20) as the value of excess inventory and other property that are identified as a result of inventory";
supplement paragraph 21 read as follows: "21) as the value of media products and books to be replaced when returning or retiring products on grounds provided for by subparagraphs 43 and 44 paragraph 1 of article 264 of this code.".
56. Article 251 shall be amended as follows: "Article 251. Income not taken into account in determining the tax base 1. In determining the tax base does not take into account the following income:

1) in the form of property, property rights, works or services, which are received from other persons in order of the provisional payment for goods (works, services) by taxpayers in determining income and expenses on an accrual basis;
2) in the form of property, property rights, obtained in the form of a bond or deposit as security for liabilities;
3) in the form of property, property rights or moral rights having monetary value received in the form of contributions (contributions) statutory (total) capital (Fund) organizations (including interest income exceeding the prices of stocks (shares) of their nominal value (original size);
4) in the form of property, property rights, which are obtained within initial payment a participant in a business partnership or a partnership (its successor or heir) at exit (disposition) of business company or partnership or in the distribution of the property of the liquidated company or partnership between the parties;
5) in the form of property, property rights and (or) moral rights having monetary value obtained within initial contribution a party to the Treaty a simple partnership (the contract about joint activity) or his successor if its share of property in common ownership of the parties to the Treaty, or of such property;
6) in the form of funds and other property received in the form of grant aid (assistance) in the manner prescribed by the Federal law on the grant assistance (assistance) of the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of the payment entitlements in the State budget funds in connection with the implementation of the grant aid (assistance) of the Russian Federation ";
7) in the form of fixed assets and intangible assets acquired free of charge, in accordance with the international treaties of the Russian Federation, as well as in accordance with the legislation of the Russian Federation nuclear power plants to increase their safety, used for manufacturing purposes;
8) in the form of property received by a decision of the budgetary institutions of the executive bodies at all levels;
9) in the form of property (including money) made to the agent, the agent and (or) a solicitor in connection with the performance of obligations under the Treaty Commission, agency contract or other similar agreement, as well as the reimbursement of costs incurred by the Commissioner, an agent and (or) other agents for cargo, principal and (or) a settlor, if such expenses are not eligible for inclusion in the composition of the Commission, agent costs and (or) an attorney in accordance with the terms of the treaties. These earnings do not include a Commission, an agency or other similar remuneration;
10) in the form of funds or other property obtained on credit or loan contracts (other similar funds or other property, regardless of the form of registration of loans, including debt securities), as well as funds or other property received in repayment of these borrowings;
11) in the form of property received by the Russian organization gratis: from the organization if authorized (total) capital (Fund) the receiving party to not less than 50 per cent consists of contributions (share) the transferring organization;
from the organization if authorized (total) capital (Fund) the transferring Party to not less than 50 per cent consists of contribution (shares) of the recipient organization;
from an individual, if authorized (total) capital (Fund) the receiving party to not less than 50 per cent consists of contributions (percentage) of that person.
If this property is not recognized by the income received for the purposes of taxation only if within one year from the date of its receipt of the assets (excluding cash) is not transferred to the third party;
12) in the form of interest received in accordance with the requirements of articles 78, 79, 176 and 203 of this code from the budget (extrabudgetary funds);
13) in the form of guarantee fees amounts in special funds established in accordance with the legislation of the Russian Federation, designed to reduce the risk of default for transactions resulting from the implementation of the activity or activities related to organization of trade in the securities market;

14) in the form of property received by the taxpayer in a trust funding. While taxpayers have received funds earmarked funding required to maintain separate accounting income (expenses) received (produced) in the framework of targeted funding. In the absence of the taxpayer receiving funds earmarked funding, the funds are treated as assessable from the date of their receipt. By means of the budgets of all levels, State non-budgetary funds allocated to budgetary institutions on estimates of income and expenditure of the budget of the institution, but not used for its intended purpose within the tax period or is not used for the intended purpose, the rules of budgetary legislation of the Russian Federation.
By means of targeted funding concerns property obtained by the taxpayer and used them on purpose, a specific organization (natural person)-source of dedicated funding as budgets of all levels, State non-budgetary funds allocated to budgetary institutions on estimates of income and expenditure of the budget of the institution;
in the form of grants received. For the purposes of this chapter grants are recognized as cash or other property if their transfer (receive) must meet the following criteria: grants are free and permanent bases by individuals, non-profit organizations, including foreign and international organizations and associations on the list of such organizations, approved by the Government of the Russian Federation;
grants are available for specific programmes in the field of education, art, culture, environment protection Wednesday, as well as specific scientific research;
grants are given on terms determined by the grantor, with obligatory provision grantodatelju report on the proper use of the grant;
in the form of investments received in conducting investment competitions (tenders) in the manner prescribed by the legislation of the Russian Federation;
in the form of investments received from foreign investors for financing of capital investments of industrial purpose, provided their use within one calendar year from the date of receipt;
in the form of accumulated in the accounts of the organisation-Builder funds shareholders and (or) investors;
in the form of a mutual insurance society received from member organizations of the mutual insurance society;
in the form of funds, received from Russian Fund of fundamental research, Russian Foundation for technological development of the Russian humanitarian scientific foundation, Foundation for assistance to small innovative enterprises in the scientific and technical sphere, the Federal Fund of industrial innovation;
in the form of funds received by enterprises and organizations, which include particularly dangerous nuclear and radiation hazardous objects, and production from reserves intended to ensure the safety of these manufactures and objects at all stages of the life cycle and development in accordance with the legislation of the Russian Federation on the use of atomic energy. These funds are to be included in the composition of sales proceeds if the recipient actually used such funds are not for the intended purpose or is not used for its intended purpose within one year after the end of the tax period in which they were received; (Repealed-federal law 21.02.2014 N 17-ФЗ) 15) as additional value received by a shareholder of the shares distributed between the decision of the general meeting of shareholders in proportion to the number of shares belonging to them or the difference between the nominal value of new shares received in lieu of the original, and the original face value of the shares of the shareholder in the allocation of shares among shareholders with an increase of the Charter capital of a joint-stock company (without changing the shares of a shareholder in the joint-stock company);
16) as a positive difference arising from the revaluation of gems if you change in the established order lists the estimated prices of precious stones;
17) as the amounts for which the reporting (tax) period of decline the authorized (share) capital of the Organization, in accordance with the legislation of the Russian Federation;
18) as the cost of materials and other property obtained by dismantling, demolition, with the Elimination of the exploitation of the output objects destroyed in accordance with article 5 of the Convention on the prohibition of the development, production, Stockpiling and use of chemical weapons and on their destruction, and part 5 of the Verification Annex to the Convention on the prohibition of the development, production, Stockpiling and use of chemical weapons and on their destruction;
19) as the cost of agricultural commodity producers of reclamation and other objects for agricultural purposes (including on-farm water supply, gas and electric network), built at the expense of the budgets of all levels;

20) in the form of property and (or) property rights, which received the public stock of special (radioactive) raw materials and fissile materials from Russian Federation assets government stocks of the special (radioactive) raw materials and fissile materials and are aimed at restoration and upkeep these stocks;
21) amounts payable in the form of the taxpayer before the budgets of different levels, decommissioned and (or) reduced otherwise in accordance with the legislation of the Russian Federation or by decision of the Government of the Russian Federation;
22) donated property received by the State and municipal educational institutions, as well as non-State educational institutions, having the license for conducting educational activities, to conduct authorized activities;
23) in the form of fixed assets received by organizations within the structure of the Russian defence sports-technical organization (ROSTO) (when transferring them between two or more organizations within CLICKED structure) used in the preparation of citizens for military specialties, military-patriotic education of youth, development of aviation, technical and applied kinds of sport in accordance with the legislation of the Russian Federation;
24) in the form of positive difference from revaluation of securities at market value;
25) amounts recovered reserves for impairment of securities (excluding reserves, costs which, in accordance with article 300 of the present Code previously reduced the tax base);
26) in the form of funds and other assets received from the owner of the assets of unitary enterprises of the company or his agent;
27) in the form of property (including money) and (or) property rights, received a religious organization in conjunction with religious rites and ceremonies and from sales of religious literature and objects of religious designation.
2. in determining the tax base also does not take into account the target income (except income targets of excisable goods excisable and minerals). These include the trust income from budget spending units and trust income for the upkeep and maintenance of non-profit organizations in their statutory activities received donated from other organizations and (or) physical persons and used the specified recipients on the destination. While taxpayers receiving the specified target earnings are required to maintain separate accounting income (expenses) obtained (manufactured) under trust receipts.
To the specified target revenue for the upkeep of non-profit organizations and their maintenance activities include: 1) carried out in accordance with the legislation of the Russian Federation on non-commercial organizations, entry fees, dues, and fees earmarked contributions in public-legal professional associations, built on the principle of compulsory membership, mutual funds as well as donations, recognized as such in accordance with the Civil Code of the Russian Federation;
2) property passing to non-profit organizations according to the Testament inheritance;
3) the amount of funding from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets, budgets of State non-budgetary funds allocated for the implementation of the statutory activities of non-profit organizations;
4) funds and other property acquired on exercise of charity;
5) cumulative contribution of the founders of the non-State pension funds;
6) pension contributions to private pension funds, if they fully directed towards formation of pension reserves of non-government pension fund;
7) used by purpose the proceeds from property owners created their institutions;
8) deductions of lawyers on the content of the Bar Association (agencies);
9), which trade union organizations, in accordance with collective agreements (agreements) on the holding of trade union organizations, socio-cultural and other activities of their statutory activities;
10) used by purpose funds received structural organizations SPAWNED from the Ministry of defence of the Russian Federation and (or) other relevant executive power body of the Treaty, as well as targeted payments from organizations within CLICKED into the structure, used in accordance with the founding documents for the preparation in accordance with the legislation of the Russian Federation citizens on military specialties, military-patriotic education of youth, development of aviation, technical and applied kinds of sports;
11) property (including money) and (or) property rights, which are received by religious organizations for the implementation of statutory activities. ".
57. In article 252: paragraph 2: in the first paragraph, the word "organization" should be replaced by the word "taxpayer";
paragraph 2 should be deleted;

supplement paragraph 5 to read as follows: "5. the taxpayer Incurred expenses, the cost of which is expressed in foreign currency are accounted together with costs, the cost of which is expressed in LCY.
Incurred by the taxpayer costs, the cost of which is expressed in conventional units are coupled with expensive, the cost of which is expressed in LCY.
Recalculation of these costs is made by the taxpayer, depending on the accounting policy for the purposes of taxation the method of recognition of such costs, in accordance with the provisions of articles 272 and 273 of this code.
For the purposes of this chapter, the amount reflected in the composition of spending taxpayers ' money, are not subject to reintroduce its costs. "
58. paragraph 3 of article 253 shall be reworded as follows: "3. the peculiarities of costing banks, insurance companies, private pension funds, of the organizations of consumer cooperatives, professional participants of the securities market and foreign organizations shall be established taking into account the provisions of articles 291, 292, 294, 296, 297, 299, 300, 307, 308, 309 and 310 of the present code.".
59. Article 254: paragraph 1: second paragraph subparagraph 2 deleted;
in subparagraph 3, the words "spare parts and consumables used for repairing equipment," add the words "that are not depreciable property. The value of such property is included in material costs in full as its commissioning ";
subparagraph 4 shall be reworded as follows: "4) for the purchase of components subjected to installation, and (or) semi-finished products subject to additional processing of the taxpayer";
in subparagraph 5, the words "the Organization" should be replaced by the words "the taxpayer itself";
in subparagraph 6: in the first paragraph, the word "organization" should be replaced by the word "taxpayer";
in the third paragraph, the words "the organizations" were replaced by the words "the taxpayer";
in subparagraph 7 the word "funds" were replaced by the words "fixed assets and other assets";
in paragraph 2 the words "included in the composition of expenditures" should be replaced by the words "or included in the deductible expenses", the word "possession" should be deleted;
Add new paragraphs 4 and 5 to read as follows: "4. in the case of a taxpayer as a raw material, spare parts, components, semi-finished products and other material costs uses the products of own production, as well as in the case when the material costs the taxpayer includes the results of works or services of own production, evaluation of the said products, works or services results of own production is based on the evaluation of finished products (works , of services) in accordance with article 319 of the criminal code.
5. The amount of the material costs of the current month is reduced by the cost of inventory balances transferred into production, but were not used in production at the end of the month. Evaluation of such inventory should be consistent with their assessment of when you decommission. ";
paragraph 4 as subclause 6;
item 5 as subclause 7 and subparagraph 4, the words "mineral resources" were replaced by the words "mineral resources"; (Repealed-federal law 20.04.2014 N 81-FZ) 60. Article 255: in the first paragraph, the words "as well as" should be deleted after the word "provided", add the words "norms of legislation of the Russian Federation";
in paragraph 1 the words "organizations" were replaced by the words "the taxpayer";
in paragraph 4, the word "organization" should be replaced by the word "taxpayer";
in paragraph 7, the words "or performance of employees of public duties" should be deleted;
in paragraph 8, the words "with the dismissal of a worker" shall be replaced with the words "in accordance with the labour legislation of the Russian Federation";
in paragraphs 9 and 13, the word "organization" should be replaced by the word "taxpayer";
paragraph 16 paragraph be supplemented as follows: "when calculating the limits of payments (contributions), calculated in accordance with this sub-paragraph, in labor costs does not include the amounts of payments (contributions) under this subparagraph.";
in paragraph 18, the words "persons" should be replaced by the words "individuals", the words "organizations" were replaced by the words "the taxpayer", the words "as issued directly to those individuals and listed State organizations" should be deleted;
in paragraph 19, the word "accrual" should be replaced by the words "in cases envisaged by the legislation of the Russian Federation, charging", the word "organizations" should be replaced by the word "taxpayer", the words "in cases envisaged by the legislation of the Russian Federation" was deleted;
in paragraph 21, the word "organization" should be replaced by the words "the Organization-the taxpayer";
new paragraph 24 be supplemented as follows: "24) expenses as deductions to the reserve for the next payment of employees leave and (or) in the reserve for payment of annual remuneration for seniority, made in accordance with article 324-1 of this code.";
paragraph 24 as subclause 25.
61. Article 256: in paragraph 1:

in the first subparagraph, the words "property and" were replaced by the words "property (unless otherwise provided for in this chapter)", add the following sentence: "Depreciable property is recognized property, with the period of useful life of more than 12 months and the initial cost of more than 10000 roubles.";
in the second paragraph, the words "the owner of the unitary enterprise" were replaced by the words "the owner of the property of the unitary enterprise";
paragraph 2: in the first paragraph, the words "to the amortiziruemomu property will not include" should be replaced by the words "not subject to depreciation," after the words "goods," add the words "unfinished capital construction,", the word "options" were replaced by the words "options";
second paragraph worded as follows: "not subject to depreciation following types of depreciable property:";
subparagraphs 2 and 3 shall be amended as follows: "2) goods non-profit organizations received as trust income or acquired at the expense of trust income and used for implementation of non-profit activities;
3) property acquired (created) using the budgetary resources earmarked funding. This provision does not apply in respect of property acquired by the taxpayer when privatization; ";
subparagraph 4, after the words "objects of road infrastructure," add the words "construction which is carried out with the assistance of budgetary or other similar sources of financing;
subparagraph 6 worded as follows: "6) acquired editions (books, brochures and other similar objects), works of art. The cost of the acquired publications and other such objects, with the exception of works of art, is included in other expenses related to production and sales, in the full amount at the time of acquisition of specified objects ";
subparagraph 7 should be deleted;
subparagraph 8 considered subparagraph 7 should be reworded as follows: "7) property acquired (created) by the funds received in accordance with paragraphs 11, 14, 19, 22 and 23 of Article 251, paragraph 1 of the present Code, as well as the items listed in subparagraph 6 and 7 Article 251, paragraph 1 of the present Code;";
complement subparagraph 8 read as follows: "8) acquired rights to results of intellectual activity and other objects of intellectual property, if under a contract for the acquisition of these rights payment must be periodic payments during the period of validity of the said Treaty.";
supplemented by paragraph 3 to read as follows: "3. the composition of the depreciable property for the purposes of this chapter excludes fixed assets: transferred (received) under contracts free of charge;
translated to address the leadership of the Organization on the preservation for a period exceeding three months;
on the decision of the leadership of the Organization for the reconstruction and modernization of longer than 12 months.
When you reopen the object of fixed assets depreciation on it is calculated in a manner which was in force until the moment of its preservation, and the useful life is extended by the period of property, plant and equipment for conservation. "
62. Article 257: in the name of the word "original" should be deleted;
in paragraph 1: in the first paragraph, the words "with the period of useful life of more than 12 months" should be deleted;
second paragraph worded as follows: "the initial cost of a fixed asset is determined as the sum of the costs of acquisition (or, if a fixed asset received by the taxpayer,-as the amount to which the rated such property in accordance with paragraph 8 of article 250 of the present Code), construction, fabrication, delivery and to bring to the State in which it is fit for use, except for the amounts of taxes, deductible or included in the composition of expenditures in accordance with this code.";
the third paragraph shall read as follows: "the original value of the property which is the subject of a lease, the lessor's cost is recognized for its purchase, construction, delivery, manufacture and bring to the State in which it is fit for use, except for the amounts of taxes, deductible or included in the composition of expenditures in accordance with this code.";
to complement the new paragraph of the fourth and fifth and sixth paragraphs to read as follows: "replacement cost of fixed assets acquired (created) before the entry into force of this chapter, is defined as the initial value in the light of the reassessments on the date of entry into force of this chapter.
Residual value of fixed assets put into operation before the entry into force of this chapter, shall be determined as the difference between replacement cost and the amount assessed for the period of operation of the depreciation (of the re-evaluation of this amount).
Residual value of fixed assets put into operation after the entry into force of this chapter, shall be determined as the difference between their original (replacement) value and the amount assessed for the period of operation of the depreciation. ";
the fourth paragraph shall be reworded as follows:

"When taxpayer uses the property, plant and equipment of own production, the initial cost of such objects is defined as the value of the finished product, calculated in accordance with article 319, paragraph 2 of this code shall be increased by the amount of the relevant excise duties for fixed assets that are excisable goods.";
paragraph 2: in the first paragraph, the words "depreciable property" were replaced by the words "fixed assets";
in the fourth paragraph, the words "depreciable property or its" were replaced by the words "of fixed assets or their", the words "and (or) software" should be deleted.
63. Article 258: paragraph 1: the words "and/or" should be replaced by the word "or", the word "serve" should be replaced by the word "is", the words "based on" were replaced by the words "taking into account", the word "defined" should be replaced by the word "approved";
supplement paragraphs read as follows: "the taxpayer is entitled to increase the useful life of property, plant and equipment after the date of its commissioning, if after reconstruction, upgrading or retooling of the facility, there has been an increase in the period of its useful life. Increasing the useful life of the fixed assets can be carried out within the deadlines established for the depreciation group, which previously included such essential tool.
If as a result of the reconstruction, upgrading or retooling of property, plant and equipment is not there has been an increase in the period of its useful life, the depreciation when calculating the taxpayer considers the remaining useful life of. ";
in paragraph 2, the word "and" should be replaced by the words "and (or)";
the first paragraph of paragraph 3 shall be amended as follows: "3. the main tools Amortizing (property) are combined in the following depreciation groups:";
in paragraph 4, the word "defined" should be replaced by the word "alleged";
in paragraph 5, the word "and" should be replaced by "or";
in paragraph 6, the word "(replacement)", delete the words "and paragraph 10 of the present articles" should be replaced by the words "unless otherwise provided for in this chapter;
paragraphs 9 and 10, should be deleted.
64. In article 259, paragraph 2 to supplement paragraphs read as follows: "depreciation for depreciable property object starts with 1 day of the month following the month in which the object was put into operation.
Depreciation for depreciable property object is terminated with 1 day of the month following the month when the full write-off of the cost of such an object, or when the object is eliminated from the depreciable property of the taxpayer for any reason. ";
the third paragraph of item 3 shall read as follows: "the selected depreciation method the taxpayer cannot be changed during the entire period of depreciation for depreciable property object.";
in subparagraph 2 of paragraph 5, the word "gross" should be replaced by the word "charged";
paragraph 7: the second sentence of the first paragraph, after the word "taxpayer", add the words ", from which the fixed asset should be accounted for in accordance with the terms of the contract finance lease (lease contract),";
supplemented by a paragraph reading: "Taxpayers-agricultural industrial type (poultry, livestock complexes, fur-producing farms, greenhouse plants) is entitled to in respect of own fixed assets applied to the basic norm of depreciation chosen independently, subject to the provisions of this chapter, the special factor, but no higher than 2.";
in paragraph 8, the word "Organization" should be replaced by the word "Taxpayers";
second paragraph of paragraph 9, after the word "received", there shall be added the word "(transferred)" after the words "the rate of depreciation", add the words "(taking into account used by the taxpayer for such property coefficient)";
in paragraph 10, the word "organization" should be replaced by the words "the Organization-the taxpayer";
in paragraph 12 the words "(in the case of such property, decided to use a linear depreciation method)" should be deleted;
supplemented by a paragraph reading as follows: "If the period of actual use of the primary funds from previous owners would prove to be equal to or greater than the length of his useful life determined by the classification of fixed assets approved by the Government of the Russian Federation in accordance with this chapter, the taxpayer is free to determine the useful life of the fixed asset, taking into account the safety requirements and other factors."
paragraph 13 should be deleted.
65. Article 260 shall be reworded as follows: "article 260. Repair expenses of fixed assets 1. Repair expenses of fixed assets incurred by the taxpayer shall be treated as miscellaneous expenses and are recognized for tax purposes in the reporting (tax) period in which they were implemented, the amount of the actual cost.
2. the provisions of this article shall also apply in respect of the costs of the lessee of fixed assets capital unless a contract (Agreement) between the tenant and the landlord reimbursement of those costs by the landlord.

3. To provide for two and more uniform tax periods including the cost for the repairs of fixed assets, taxpayers have the right to establish reserves for the upcoming repairs of fixed assets in accordance with the procedure established by article 324 of the present code. ".
66. Article 261: third subparagraph of paragraph 1 the word "(permissions)" were replaced by the words "or any other authorized organs permissions";
in paragraph 2: the second paragraph the words "evenly within five years" shall be replaced with the words "as follows:";
supplement paragraphs read as follows: "the expenditures provided for in the third subparagraph of paragraph 1 of this article are included in the costs evenly over 12 months;
the expenditures provided for in paragraphs 4 and 5 of paragraph 1 of this article are included in the costs evenly over five years but not exceeding life. ";
(Eighth paragraph repealed federal law from 27.07.2010 N 229-FZ) paragraph 6 shall be amended as follows: "6. the expenses for the purchase of works (services), geological and other information from third parties, including public authorities, as well as the cost of independent work on natural resources are accepted for tax purposes in the amount of the actual cost.".
67. In article 262, paragraph 1 shall be supplemented with the words "as well as the formation of the Russian Fund for technological development and other sectoral and cross-sectoral funding scientific-research and experimental-designing works according to the list approved by the Government of the Russian Federation in accordance with the Federal law" on Science and State scientific and technical policy;
in paragraph 2: the first paragraph shall be reworded as follows: "2. the taxpayer's Expenditure on scientific research and (or) experimental development related to the creation of new or improvement of manufactured products (goods, works, services), in particular the cost of invention, taken separately or jointly with other organizations (corresponding to its share of the costs), as well as on the basis of contracts for which it acts as a customer of such research or development are recognized for tax purposes after the completion of these studies or development (completion of individual work stages) and the signing by the parties of the taking over certificate in the manner provided by this article. ";
second paragraph add the words "(individual stages of research)";
complemented by a new paragraph 3 to read as follows: "3. the taxpayer's Expenditure on scientific research and (or) experimental development carried out in the form of contributions to the formation of the Russian Fund for technological development and other sectoral and cross-sectoral funding scientific-research and experimental-designing works according to the list approved by the Government of the Russian Federation in accordance with the Federal law" on Science and State scientific and technical policy, recognized for tax purposes within 0.5 per cent of income (gross revenue). ";
paragraph 3 as subclause 4;
supplement paragraph 5 to read as follows: "5. If as a result of expenditures on scientific research and (or) experimental development organization-the taxpayer gets exclusive rights to results of intellectual activity, referred to in paragraph 3 of article 257 of the present Code, these rights are recognized as intangible assets subject to amortization in accordance with paragraph 2 of article 258 of this code.".
68. Article 263: in subparagraph 8 of paragraph 1 the words "provided for by the legislation of the Russian Federation or" should be deleted;
in paragraph 3 the words "voluntary insurance" should be replaced by the words "in cases determined by this article the voluntary kinds of insurance."
69. In article 264: paragraph 1: sub-paragraph 4 words "payment services and other similar payments" were replaced by the words "costs of the pilot and other similar expenses;
in subparagraph 6, the words "the cost of services in protection of property, maintenance of fire alarm systems" were replaced by the words "costs of fire safety of the taxpayer in accordance with the legislation of the Russian Federation, the cost of maintaining the service gas rescue team, the cost of services for the protection of property, maintenance of fire alarm systems, acquisition costs";
subparagraph 7 should read as follows: "7) cost of providing normal working conditions and safety measures provided for by the legislation of the Russian Federation, the cost of civil defence in accordance with the legislation of the Russian Federation, as well as the cost of medical treatment occupational diseases of workers employed in jobs with hazardous or difficult working conditions, costs associated with the maintenance of premises and equipment premises, located directly on the territory of the Organization";
in subparagraph 8 the words "payment for the services of specialized companies" were replaced by the words "specialized organizations";
in subparagraph 10, the word "equipment" should be replaced by the word "property";

in subparagraph 11, the words "the cost of maintaining the service vehicles" were replaced by the words "the cost of maintaining Office transport (road, rail, air and other modes of transport)" after the word "car" add the words "and motorcycle";
in subparagraph 12: in the fourth paragraph, the words "and/or" should be replaced by "or";
complement subparagraph 12-1 as follows: "12-1), the cost of delivery from the place of residence (the collection) to work and back workers in organizations that carry out their activities in a manner or at a rotating field (Expeditionary) conditions. These costs must be included in collective agreements ";
subparagraphs 14 and 15 shall be amended as follows: "14) legal costs and information services;
15) costs of consultancy and other similar services; ";
subparagraphs 17 and 18 shall be amended as follows: "17) expenses for audit services;
18) costs for management of the organization or individual units, as well as the cost of purchasing services for the management of the organization or individual units ";
in subparagraph 19 words "payment for services" replaced by the word "services";
subparagraph 26, after the words "to" add the words "acquisition of exclusive rights to computer programs cost less than 10000 roubles and";
in subparagraph 27 words "and spreading" deleted;
subparagraph, after the words "28 (works, services)," add the words "the activities of the taxpayer,";
subparagraph 32 shall be amended as follows: "32) cost of maintaining shift and temporary settlements, including all objects of housing and communal services and public buildings, farms and other similar services in organizations operating or working in a rotating field (Expeditionary) conditions. These expenses are recognized for tax purposes within the regulations on the content of similar objects and services approved by the local authorities of the place of business of the taxpayer. If such standards are not approved by the local self-government bodies, the taxpayer shall be entitled to apply the procedure for determining the cost of maintaining these sites for similar objects on a given territory and subordinated to specified bodies; ";
in subparagraph 33, the words "operating organizations" were replaced by the words "enterprises and organizations operating a particularly dangerous nuclear and radiation hazardous production objects and", the words "nuclear power plants" were replaced by the words "these manufactures and objects";
in subparagraph 36 the word "and" should be replaced by "or";
in subparagraph 38: in the first paragraph, the words "wages" were replaced by the words "labour expenditure";
second paragraph worded as follows: "the objectives of the social protection of persons with disabilities recognizes the improvement of working conditions for persons with disabilities, the creation of jobs for persons with disabilities (including the purchase and installation of equipment and labour organisation workers homeworkers), training (including new skills and techniques) and employment of the disabled, protection of the rights and legitimate interests of persons with disabilities, rehabilitation (including the purchase and maintenance of technical means of rehabilitation, dog guides, vouchers to sanatorium-and-Spa institutions) , ensuring that persons with disabilities have equal opportunities with other citizens (including transport service disabled, recreation for disabled children) in accordance with the legislation of the Russian Federation on the social protection of disabled persons, including contributions to public organizations of invalids ";
in subparagraph 39: second paragraph after the word "intended" add the words "on the implementation of the activities of public organizations of persons with disabilities and";
in the fourth paragraph, the words "associated with the production of" were replaced by the words "included in the costs associated with the production of", the words "in accordance with the list determined by the Government of the Russian Federation in consultation with all organizations of persons with disabilities" were replaced by the words "in accordance with the list determined by the Government of the Russian Federation in consultation with all organizations of persons with disabilities, as well as providing intermediary services related to such products, minerals and minerals";
complement subparagraph 39-1 to read as follows: "39-1) costs taxpayers-authorized organizations (total) capital which consists entirely of the contribution of religious organizations, as the amounts of profit from realization of religious literature and objects for religious purposes, provided these amounts for the implementation of enum statutory activities of these religious organizations";
Add new paragraphs 47 and 48 as follows: "47) losses from marriage;
48) costs associated with the maintenance of the premises of the catering facilities, serving labor groups (including amounts accrued depreciation, cost of repair of the premises, lighting, heating, water, electricity, as well as cooking fuel); ";
subparagraph 47 considered subparagraph 49;
the first paragraph of paragraph 2, after the words "specified persons", add the words ", as well as taxpayer organization officials involved in the negotiations,";
in paragraph 4:

fourth paragraph, after the words "showrooms", add the words "production of promotional brochures and catalogues, containing information on the work and services performed and services rendered by the Organization and (or) about the Organization itself,";
in the fifth paragraph, the words "to other types of advertising, has taken over the tax (reporting) of the period for tax purposes are recognised in the amount not exceeding 1 per cent of revenues" were replaced by the words "other forms of advertising that are not listed in the second through fourth paragraphs of this item taken during the reporting (tax) period, for the purposes of taxation in the amount not exceeding 1 per cent of revenues.
70. Article 265: paragraph 1: in the second paragraph of subparagraph 1, the word "permanent" should be replaced by the word "systematic";
the first paragraph of subparagraph 2, after the word "taxpayer", add the words "taking into account the peculiarities stipulated by article 269 of the present Code", the words "article 291" were replaced by the words "articles 269 and 291";
subparagraph 3 shall be amended as follows: "3) costs for the issuance of its own securities, in particular on the preparation of prospectus of securities, manufacturing or purchasing forms, registration of securities, the costs associated with its own securities, including the cost of services of a Registrar, depositary, paying agent on interest (dividendnym) payments, expenditures related to the registry, providing information to shareholders in accordance with the legislation of the Russian Federation and other similar expenses ";
subparagraph 4 shall be reworded as follows: "4) costs associated with the taxpayer acquired securities, including payment for services of the Registrar, the depositary, the costs associated with obtaining the information in accordance with the legislation of the Russian Federation, and other similar expenses";
in subparagraph 5, the word "received" should be replaced by the word "emerging", after the words "from revaluation of assets" add the words "in the form of currency values", add a paragraph to read as follows: "Negative exchange rate difference for the purposes of this chapter recognizes differences accruing when devaluation of assets in the form of currency values and claims denominated in foreign currency or when the impairment of obligations denominated in foreign currency"; (Repealed-federal law 20.04.2014 N 81-FZ) (Repealed-federal law 20.04.2014 N 81-FZ) in subparagraph 6, the words "on the date of the transaction of sale (purchase) of a currency (for banks, taking into account the provisions of article 291 of this code)" were replaced by the words "established at the date of transfer of ownership for foreign currency (features banks ' cost of these operations are established by article 291 of this code)";
subparagraph 7 should be deleted;
subparagraph 8 considered subparagraph 7;
subparagraphs 9 and 10 take respectively 8 and paragraphs 9 to read as follows: "8) costs to eliminate therefrom exploitation of fixed assets, including nedonachislennoj in accordance with the established term of useful life for depreciation, as well as the cost of eliminating objects under construction and other property whose installation has completed (the costs of dismantling, disassembly, removal of the disassembled property), protection of the subsoil and other similar works;
9) expenses related to conservation and raskonservaciej of the production capacity and facilities, including the cost of canned production capacity and facilities ";
subparagraph 11 consider sub-paragraph 10;
subparagraph 12 considered sub-item 11 and supplement it with the following sentence: "the recognition of costs on cancelled orders, as well as the cost of production, thereby not production, is carried out on the basis of acts approved by the head of the taxpayer or his representative, in the amount of direct costs, determined in accordance with articles 318 and 319 of the present Code;";
subparagraphs 13 and 14 respectively, considered sub-items 12 and 13 to read as follows: "12) costs for packaging, unless otherwise provided for by paragraph 3 of article 254 of the present code;
13) expenses as recognized by the debtor or to be paid by the debtor pursuant to a court decision that has entered into force, fines, penalties and (or) other sanctions for breach of contract or debt instruments, as well as the cost of reparation ";
subparagraph 15 considered subparagraph 14;
subparagraph 16 considered subparagraph 15 to read as follows: "15) costs of banking services, including those related to the installation and maintenance of electronic systems of document circulation between the Bank and its customers, including systems" Client-Bank ";
subparagraph 17 considered subparagraph 16;
subparagraph 18 considered subparagraph 17 and the word "compensable" were replaced by the words "not subject to compensation";
subparagraphs 19-21 considered sub-items respectively 18-20;
in paragraph 2: sub-paragraph 2 shall be amended as follows: "2) amounts of bad debt, and if the taxpayer decided to establish a reserve for doubtful debts, the amount of the bad debt not covered at the expense of the reserve";
subparagraph 3 should be deleted;
subparagraphs 4-7 consider sub-items accordingly 3-6;

complement subparagraph 7 as follows: "7) loss on the transaction cession of rights in accordance with article 279 of the present code.".
71. Article 266, paragraph 1 complement paragraphs read as follows: "for the taxpayers-banks did not recognize questionable debt, on which, in accordance with article 292 of the present Code stipulates the creation of a reserve for possible losses on loans.
For taxpayers-insurance organizations, determining income and expenses on an accrual basis under contracts of insurance, co-insurance, reinsurance, which formed insurance reserves, reserve for doubtful debts receivable related to the payment of insurance premiums (contributions) is not generated. ";
paragraph 2, after the words "Bad debts", add the words "(debts, unrealistic to recover)";
in paragraph 3 the words "over" should be replaced by the words "the last day", the words "on the formation of" were replaced by the words "to form";
paragraph 4: in the first paragraph, the words "at the end of the previous" were replaced by the words "last day";
paragraph 2 subparagraph 3 shall be supplemented with the words "(banks on the amount of income determined in accordance with this chapter, with the exception of revenues recovered reserves)";
paragraph 5: in the first paragraph, the words "at the end of the reporting period" were replaced by the words "in the current reporting (tax) period", the words "evenly during the reporting (tax) period" were replaced by the words "in the current reporting (tax) period";
in the second paragraph, the words "costs of cancellation" should be replaced by the word "cancellation", the word "only" should be replaced by the word "is".
72. In article 267, paragraph 3 shall be supplemented with the words "multiplied by the amount of revenues from the sale of these goods (works) for the reporting (tax) period", add the following sentence: "in the event that less than three years if the taxpayer sells goods (works) with condition of warranty repairs and service, for the calculation of the size limit of the reserve takes into account the amount generated revenues from the sale of these goods (works) for the actual period of such implementation.";
paragraph 5 shall be amended as follows: "5. The amount of the provision for warranty repair and maintenance of goods and construction, are not fully used by the taxpayer in the tax period for the implementation of repairs on goods (works), implemented with the condition of granting guarantees, can be carried forward for the following tax period. The sum of the newly created the following tax period reserve shall be adjusted on the balance of the reserve of the previous tax period. If a newly created reserve amount is less than the amount of the reserve that was created in a previous tax period, the difference between them is to be included in the taxpayer's income tax base composition of the current tax period.
If the taxpayer has decided to establish a reserve for warranty repair and maintenance of goods and construction, decommissioning costs for warranty repairs is due to amounts set-aside. If the amount is less than the total set-aside for repair costs incurred by the taxpayer, the difference between them is to be included in the composition of the other costs. ";
supplement paragraph 6 to read as follows: "6. If the taxpayer decided to halt the sale of goods (works) for warranty repair and warranty service, the amount of a previously created and unused reserve to be included in the income of the taxpayer at the end of the duration of contracts for warranty repair and warranty service.
73. article 268: in the name of the word "property" should be replaced by the word "goods";
in paragraph 1: in the first paragraph, the words "When disposing of assets" were replaced by the words "when selling goods", the words "the implemented assets" were replaced by the words "goods sold";
in subparagraph 1, the words "article 259, paragraph 13" were replaced by the words "paragraph 1 of article 257";
in subparagraph 3: in the second and third paragraphs, the words "at cost" should be replaced by the words "at cost";(lost effect in parts of the third paragraph-the Federal law dated 20.04.2014 N 81-FZ) the fourth paragraph shall be reworded as follows: "average cost";
to complement the new fifth paragraph to read as follows: "for the cost of one unit of the item.";
in the fifth paragraph, the words "the above assets" were replaced by the words "property specified in this section,";
in paragraph 3 the word "recognized" should be replaced by the word "mainstreamed".
74. article 269: name shall be reworded as follows: "article 269. Features for classifying interest on debt costs ";
paragraph 1: the first paragraph after the word "loans" add the words ", bank deposits, bank accounts";

in the second paragraph, the words "reporting period" were replaced by the words "quarter (month-for taxpayers that are promoted on the calculation of the monthly advance payments on the basis of actual profits)" after the words "at the same time," add the words "in comparable quantities", the word "quality" and the words "and fall into the same group of credit risk" be deleted, add the following sentence: "this provision also applies to interest income in the form of a discount , which is formed from the Bill drawer as the difference between the repurchase (repayment) and sale bills. ";
in the third paragraph, the words "assessed on a debt obligation issued" should be replaced by the words "assessed on similar debt obligations issued by";
fourth paragraph, after the words "comparable conditions," add the words "as well as on the choice of the taxpayer", the words "by 15 per cent on loans" were replaced by the words "equal to 15 per cent on debt obligations";
in paragraph 2: the first paragraph shall be reworded as follows: "2. If the taxpayer-Russian organization has outstanding arrears of debt obligation before a foreign organization, or any person directly or indirectly owns more than 20 percent of the authorized (share) capital (Fund) this Russian Organization (hereinafter in this article-controlled debt), and if the size of the outstanding Russian taxpayer debt organization provided by a foreign organization, more than three times (for banks and organizations engaged in leasing activities, more than twelve and a half times) is greater than the difference between the amount of its assets and obligations (hereinafter referred to for the purposes of this paragraph-equity) on the last day of the reporting (tax) period, when determining the percent limit to be included in the composition of expenditure, bearing in mind the provisions of paragraph 1 of this article, the following rules shall apply. ";
paragraph 2 should be deleted;
the third paragraph shall read as follows: "the taxpayer owes on the last day of each reporting (tax) period to calculate the limit recognized expense interest on debt controlled by dividing the amount of interest accrued by the taxpayer in each accounting period (tax) debt-controlled leverage ratio, calculated as of the last reporting date of the respective reporting (tax) period.";
in the fourth paragraph, the words "credit institutions" should be replaced by the word "banks";
supplemented by a paragraph along the following lines: "for the purposes of this paragraph in determining the level of equity capital shall not be considered as the sum of liabilities in the form of unpaid taxes and dues, including current arrears in taxes and fees, the amount of delays, installments, and tax credit investment tax credit.
75. Article 270: in paragraph 1, the word "paid" should be replaced by the word "assessed";
in paragraph 4, the words "and", the words "and the amount";
in paragraph 8, the words "taken to the consumption of" were replaced by the words "recognized expenditure for tax purposes";
paragraph 9 shall be amended as follows: 9 ") in the form of property (including money) passed the Commission agent, agent and (or) other attorneys in connection with the performance of obligations under the Treaty Commission, agency contract or other similar agreement, as well as payment of costs made by the agent, the agent and (or) other agents for cargo, principal and (or) a settlor, if such expenses are not eligible for inclusion in the composition of expenditure Commission Agent and (or) an attorney in accordance with the terms of the treaties ";
paragraph 12 should read: "12) in the form of funds or other property transferred on loan or loan contracts (other similar funds or other property, regardless of the form of registration of loans, including debt securities), as well as in the form of funds or other property which aim to repay such borrowing;";
in paragraph 13, the words "pursuant to article 264, paragraph 32 1" were replaced by the words "in accordance with article 275-1";
in paragraph 16, the word "goods" should be deleted;
in paragraph 17, the words "sub-item 15" replaced by "subparagraph 14";
item 19 shall be supplemented with the words "unless otherwise provided by the present Code";
paragraph 25 shall be supplemented with the words "and (or) collective agreements";
paragraph 26 shall be supplemented with the words "and (or) collective agreements";
paragraph 29, after the words "normative and technical" add the words "and the other is used for production purposes";
paragraph 30 deleted;
paragraphs 31-33 count respectively paragraphs 30-32;
item 34 as subclause 33 and the words "sub-item 22" were replaced by the words "sub-item 21";
paragraph 35 as subclause 34;
paragraph 36 deleted;
paragraph 37 as subclause 35;
item 38 as subclause 36 to read as follows: (twenty-third Paragraph repealed federal law from 24.07.2007 N 216-FZ) as subclause 37, paragraph 39;
paragraph 40 as subclause 38 and after the word "car" add the words "and motorcycle";
paragraphs 41-45 count respectively paragraphs 39-43;

item 46 as subclause 44 and the words "other forms of advertising over the size of the costs provided for under paragraph 4 of article 264 of this code;" were replaced by the words "other forms of advertising, not provided for in the second indent of paragraph 4 fourth article 264 of this code, in excess of the fifth subparagraph of paragraph 4 of article 264 of this code limits";
paragraph 47 as subclause 45 to read: "45) in the form of royalties to the Russian Foundation for basic research, Russian humanitarian scientific foundation, the Fund for assistance to small innovative enterprises in the scientific and technical sphere, the Federal Fund for industrial innovation, Russian Foundation for technological development and other sectoral and cross-sectoral funds financing scientific-research and experimental-designing works according to the list approved by the Government of the Russian Federation in accordance with the Federal law" on Science and State scientific and technical policy excess amounts of deductions under paragraph 3 of article 262 of this code ";
paragraph 48 as subclause 46;
supplement paragraphs 47 and 48 as follows: "47) as founder trustee, costs associated with the performance of the contract, fiduciary if the fiduciary management agreement provides that the beneficiary is not a founder;
48) in the form of costs carried out by religious organizations in connection with the Commission of religious rites and ceremonies, as well as with regard to the implementation of the religious literature and objects for religious purposes. ".
76. In article 271, paragraph 3 shall be amended as follows: "3. the proceeds of realization, unless otherwise provided for in this chapter, the date of receipt of income recognized date of realization of goods (works, service, property rights), determined in accordance with article 39, paragraph 1 of the present Code, irrespective of the actual receipt of funds (other property (works, services) and (or) property rights) in their payment. When the realization of goods (works, services) by the Treaty Commission (agency contract) by the taxpayer-the committent (principal) date of receipt of income from realization of recognized date belongs to the Pledger (principal) of property (property rights), specified in the notification agent (agent) on the implementation of and (or) the report agent (agent). ";
in paragraph 4 subparagraph 1: in the first paragraph, the words "or the date of receipt of funds (cash) on the current account (in cash) of the taxpayer (except as otherwise provided in this article)" should be deleted;
paragraph 2 should be deleted;
to complement the new subparagraph 2., to read: "2) date of the receipt of funds on the current account (in cash) of the taxpayer for income: dividends from equity participation in the activities of other organizations;
in the form of donated money received;
in the form of a refund previously paid contributions to non-profit organizations, which were included in the cost;
as other similar income; ";
subparagraph 2 considered subparagraph 3 to read: "3) date of making payments in accordance with the terms of the contracts or the presentation of documents to the taxpayer, giving rise to payment, or the last day of the reporting (tax) period for income from the lease of property;
in the form of royalties (including royalty) for the use of intellectual property;
as other similar income; ";
subparagraph 3 considered subparagraph 4 to read: "4) date of acceptance by the debtor or the date of entry into force of the court verdict-on income in the form of fines, penalties and (or) other sanctions for breach of contract or debt instruments, as well as the amounts of damages (damages)";
subparagraphs 4 and 5 take 5 and 6 subparagraphs accordingly;
subparagraph 6 considered subparagraph 7 should be reworded as follows: "7) date of transfer of ownership for foreign currency and precious metals transactions with foreign currency and precious metals, as well as the last day of the current month-to-income ratio as a positive exchange rate differences assets and (liabilities) whose value is expressed in foreign currency, and a positive revaluation of precious metals";
subparagraph 7 should be deleted;
subparagraph 9 shall be amended as follows: "9) date when the recipient of property (including cash) actually used the property (including money) are not for the intended purpose or has violated the conditions under which they are provided, for income in the form of property (including money) as indicated in paragraphs 14, 15 of article 250 of the present Code;";
Supplement 10 new subparagraph as follows: "10) date of transfer of ownership of foreign currency for the proceeds of sale (purchase) of foreign currency";
in paragraph 5, the words "when receiving income from" should be replaced by the word "When", the words "income from" deleted;
paragraph 6 shall be amended as follows:

"6. the loan agreements and other similar agreements (other debt, including securities), which accounts for more than one period, for the purposes of this chapter, income is recognized as received and included in income at the end of the relevant reporting period.
In the event of termination of the contract (maturity debenture) before the end of the reporting period, the income received is recognized and included in income at the date of termination of the contract (maturity debenture). "; (Repealed-federal law 20.04.2014 N 81-FZ) (Repealed-federal law 20.04.2014 N 81-FZ) (Repealed-federal law 20.04.2014 N 81-FZ) (Repealed-federal law 20.04.2014 N 81-FZ) item 7 as subclause 8 and read: "8. The revenue denominated in foreign currencies, for tax purposes are converted into rubles at the official rate set by the Central Bank of the Russian Federation on the date of acceptance of the relevant income. Obligations and requirements, expressed in foreign currency assets in the form of currency values are converted into rubles at the official rate set by the Central Bank of the Russian Federation on the date of transfer of ownership on the assets, termination (performance) obligations and requirements and (or) on the last day of the reporting (tax) period, whichever is the earlier. "
77. Article 272: paragraph 1: in the first paragraph, the words "this code" deleted, add the words "and subject to the provisions of articles 318-320 this code";
in the second paragraph, the words "taking into account the provisions of articles 318-320 this code" should be deleted;
the third paragraph shall read as follows: "If a contract provides for revenues over more than one reporting period and does not provide for the phased handover of goods (works, services), the costs are shared by the taxpayer alone, taking into account the principle of the uniformity of the recognition of income and expenses.";
in paragraph 3, the words "article 259" were replaced by the words "articles 259 and 322";
in paragraph 6, the word "tax" should be replaced by the word "reporting";
paragraph 7: subparagraph 1 shall be amended as follows: "1) date of accrual of taxes (duties)-for spending in the form of taxes (advance payments of taxes), duties and other compulsory payments";
to complement the new subparagraph 2., to read: "2) accrual date in accordance with the requirements of this chapter for spending in the form of royalties to reserves recognized expense pursuant to this chapter;";
subparagraph 2 considered subparagraph 3 to read: "3) date calculations in accordance with the terms of the contracts or the date of presentation of the documents to the taxpayer, giving rise to payment, or the last day of the reporting (tax) period for expenses as the amounts of fees;
as the cost of third-party organizations for their work (services);
in the form of lease (leasing) payments for lease (leasing) property;
as similar expenditure; ";
subparagraph 3 considered subparagraph 4 and third paragraph add the words "and motorcycle";
subparagraph 4 considered subparagraph 5 to read as follows: "5) expense report approval date for travel costs;
the content of official vehicles;
for hospitality;
on other similar costs ";
subparagraph 5 should be deleted;
subparagraph 6 worded as follows: "6) date of transfer of ownership for foreign currency and precious metals transactions with foreign currency and precious metals, as well as the last day of the current month-costs in the form of negative exchange rate differences assets and (liabilities) whose value is expressed in foreign currency, and the negative revaluation of precious metals";
subparagraph 8 shall read as follows: "8) date of acceptance by the debtor or the date of entry into force of the court verdict-costs in the form of fines, penalties and (or) other sanctions for breach of contract or debt instruments, as well as the amounts of damages (damages)";
complement subparagraph 9 read as follows: "9) date of transfer of ownership for foreign currency for expenses from the sale (purchase) of foreign currency";
paragraph 8 shall read as follows: "8. the loan agreements and other similar agreements (other debt, including securities), which accounts for more than one period, for the purposes of this chapter shall be considered as performed and consumption are included in the costs involved at the end of the relevant reporting period.
In the event of termination of the contract (maturity debenture) before the end of the reporting period shall be considered as performed and consumption are included in the relevant costs as at the date of termination of the contract (maturity debenture). ";

supplement paragraphs 9 and 10 to read as follows: (void-the Federal law dated 20.04.2014 N 81-FZ) (repealed-federal law 20.04.2014 N 81-FZ) (repealed-federal law 20.04.2014 N 81-FZ) 10. Expenses denominated in foreign currencies, for tax purposes are converted into rubles at the official rate set by the Central Bank of the Russian Federation on the date of acceptance of the relevant expense. Obligations and requirements, expressed in foreign currency assets in the form of currency values are converted into rubles at the official rate set by the Central Bank of the Russian Federation on the date of transfer of ownership in the transactions with the same property termination (performance) obligations and requirements and (or) on the last day of the reporting (tax) period, whichever is the earlier. "
78. Article 273, paragraph 1, after the word "Organization" add the words "(except for banks);
paragraph 2, after the words "property rights" add the words ", as well as the repayment of debts to the taxpayer otherwise";
in paragraph 1: sub-paragraph 3, after the words "when" add the words "debt repayment";
in subparagraph 2, the words ", 266 and 267" deleted; (Repealed-federal law 20.04.2014 N 81-FZ) (Repealed-federal law 20.04.2014 N 81-F3) 79. In article 274, paragraph 2 shall be amended as follows: "2. the profit tax base, taxable at a rate different from the rate specified in article 284, paragraph 1 of the present Code shall be determined separately by the taxpayer. The taxpayer maintains separate accounting income (expenses), on which, in accordance with the present chapter provides excellent from the total profit and loss accounting. ";
paragraph 4 after the words "take into account" add the words "unless otherwise provided by the present Code";
the first paragraph of paragraph 8 should read: "8. If during the reporting period the taxpayer (tax) received loss-a negative difference between income, determined in accordance with this chapter, and expenditures reported for tax purposes in the manner provided for in this chapter, this reporting (tax) period tax base recognizes zero.";
item 9 supplement paragraph along the following lines: "a similar procedure applies to organizations who have switched to the payment of tax on imputed income, as well as receiving profit (loss) from agricultural activity.
80. Article 275: paragraph 2: new first paragraph be supplemented as follows: "2. For taxpayers, not referred to in paragraph 3 of this article, income in the form of dividends, except as provided in paragraph 1 of this article, income tax base for income received from equity participation in other organizations, is determined by the tax agent, taking into account the particularities of this item.";
in the first subparagraph, the words "2. If "should be replaced by the word" If ";
the third paragraph shall read as follows: "the Total tax amount is determined by multiplying the tax rate established by subparagraph 1 of paragraph 3 of article 284 of the present Code, and the difference between the amount of dividends to be distributed between the shareholders (participants) in the current fiscal period, reduced by the amount of dividends to be paid to a tax agent in accordance with paragraph 3 of this article in a current tax period and the amount of dividends received by the tax agent himself in the current reporting (tax) period and preceding reporting (tax) period If the amounts of dividends has not previously participated in the calculation in determining the taxable income as dividends. If the difference is negative, the obligation to pay the tax does not arise from the budget and reimbursement shall not be made. ";
the last paragraph should be deleted;
in paragraph 3, the words "paragraph 3, subparagraph 2 of article 284 of the present Code" should be replaced by the words "paragraph 3, subparagraph 2 article 284 or paragraph 3 of article 224 of this code".
81. Supplement article 275-1 as follows: "article 275-1. Distinctions of determining tax base of taxpayers engaged in activities related to the use of objects serving businesses and taxpayers, households comprising separate units engaged in activities related to the use of objects serving industries and farms, determine the tax base for these activities separately from the tax base for other activities.
For the purposes of this chapter, to service industries and households include part-time farm, objects of housing and communal services, socio-cultural, educational exchange plants and other similar economy, production and services engaged in the implementation of services to both its employees and third parties.

To objects of housing and communal services include housing, hotels (excluding travel), houses and hostels for visitors, foreign objects, man-made structures, pools, beaches, facilities and equipment as well as gas, heat and electricity supply of the population, land, shops, workshops, garages, special machinery, warehouses, designed for the maintenance and repair of objects of housing and communal services of the socio-cultural sphere, physical culture and sport.
The socio-cultural sphere objects are objects of health, culture, children's pre-school objects, children's camps, motels (dispensary), recreation centers, boarding houses, objects of physical education and Sport (including tracks, tracks, stables, tennis courts, golf course, badminton courts, health centres), non-industrial kinds of consumer services of the population (saunas).
If separate subdivision of a taxpayer received a loss in carrying out activity related to the use of the objects referred to in this article, such a loss is recognized for tax purposes, subject to the following conditions: If the value of the services rendered by the taxpayer, engaged in activities related to the use specified in the present article objects that corresponds to the cost of similar services provided by specialized organizations engaged in similar activities related to the use of such objects;
If the cost of maintaining the objects of housing and communal services, socio-cultural sphere, as well as plots and other similar farms, industries and services do not exceed the usual maintenance costs similar objects by specialized organizations for whom this activity is primary;
If the conditions for providing services to the taxpayer do not differ substantially from the conditions of rendering of services to specialized organizations for whom this activity is the principal.
If not, at least one of the specified conditions, the loss, received by the taxpayer in carrying out activity related to the use of objects serving industries and farms, the taxpayer may defer for a period not exceeding ten years and to send his redemption only profits earned in carrying out these activities.
Taxpayers who are forming organizations in accordance with the legislation of the Russian Federation and composed of subdivisions on the operation of the housing stock, as well as the objects specified in paragraphs 3 and 4 of this article, shall be entitled to for tax purposes actually carried out the maintenance costs of specified objects. These expenses are recognized for tax purposes within the regulations on the content of similar households, industries and services, approved by the local self-government bodies at the location of the taxpayer. If such standards by the local self-government bodies are not approved, taxpayers may apply the costing for the contents of these objects for similar objects on a given territory and subordinated to the specified bodies. If the above objects reside on the territory of another municipality than the parent organization, apply standards approved by the local self-government bodies at the location of these objects. "
82. Article 276 shall read as follows: "Article 276. Distinctions of determining tax base property trust managing agreement participants 1. The definition of the tax base of the parties to the Treaty are: asset trust management in accordance with paragraph 3 of this article, if under the terms of the Treaty beneficiary is the founder of management;
in accordance with paragraph 4 of this article, if under the terms of the Treaty the founder of control is not the beneficiary.
2. For the purposes of this chapter, property (including property rights) passed on fiduciary asset management, income is not recognized by the trustee. Trustee remuneration paid during the term of the contract for trust management of assets is its income from sales and subject to taxation in accordance with the established procedure. The costs associated with the implementation of trust management expenses are recognized as trustee, unless the contract of trust asset management does not provide for compensation for these costs the founder trustee.

Trustee is obliged to determine the cumulative quarterly financial result on trust management of assets and to represent the founder (beneficiary) management information about the resulting financial result (for each type of income) to account for this result management founder (beneficiary) in determining the tax base.
3. The revenue of the founder trustee under the fiduciary management agreement of property included in its tax revenue.
Costs associated with the implementation of a Treaty of trust management of assets (including depreciation of assets, as well as the remuneration of the trustee), recognized vnerealizacionnymi expenditure management founder.
4. The income of a beneficiary under the fiduciary management agreement are included in the composition of his unrealized income and subject to tax in accordance with the established procedure.
The costs associated with the implementation of a Treaty of trust management of assets (except for the remuneration of the trustee if the specified contract provides for the payment of compensation by reducing the income derived from the performance of the contract), the founder of administration shall not be taken into account in determining the tax base, but are counted for the purposes of taxation in the composition of expenditures from the beneficiary.
(The paragraph twelfth ineffective federal law from 27.07.2010 N 229-FZ)
5. Upon termination of the agreement asset management property (including property rights), transferred in trust, under the terms of the Treaty can either be returned or transferred control to the founder of the other person.
In case of return of property management founder is not formed of income (loss) regardless of positive (negative) difference between the value of the transferred property in trust at the date of entry into force and at the time of termination of the contract of trust asset management.
6. the provisions of this article (except for the provisions of the first paragraph of paragraph 2 of this article) do not apply to the management company and participants (founders) fiduciary management agreement property forming the detached property complex-mutual fund.
83. In article 277: name shall be reworded as follows: "article 277. Distinctions of determining the tax base for income received during the transfer of assets to the authorized (total) capital (Fund) ";
in paragraph 1: (a) in subparagraph 1, the word "income" replaced by the word "profit";
in subparagraph 2: in the first paragraph, the word "income" replaced by the word "profit";
second paragraph worded as follows: "the cost of purchased shares (shares) for the purposes of this chapter recognizes equal value (residual value) made by property (property rights), determined according to the tax account at the date of transfer of ownership of the property (property rights), taking into account the additional costs that are recognized for tax purposes from transferring Party with this introduction.";
paragraph 2, after the words "paid" add the words "(regardless of form of payment);
in paragraph 3, the words "income (loss) for the purposes of" were replaced by the words "profit (loss), net".
84. Article 279: in paragraph 1, the words "prior to the date of termination of claim" should be replaced by the words "until the date of payment, as provided by the contract on realization of goods (works, services)", add the following sentence: "the provisions of this paragraph shall also apply to taxpayer-creditor debt obligation.";
point 2 complement the paragraph as follows: "the provisions of this paragraph shall also apply to taxpayer-creditor debt obligation.";
in paragraph 3, the words "the amount received by the taxpayer" were replaced by the words "value of the property due to the taxpayer".
85. Article 280: in paragraph 2, the first sentence of the second paragraph shall be reworded as follows: "costs when implementing (or other disposal) of securities, including mutual fund investment units are defined on the basis of the purchase price of the securities (including acquisition costs), expenses for its implementation, the size of the discounts and the estimated cost of the investment shares, the amount of the accumulated interest (coupon) income, paid by the taxpayer to the seller of securities.";
(Paragraph repealed federal law from 25.11.2009 N 281-FZ)
(Paragraph repealed federal law from 25.11.2009 N 281-FZ) in paragraph 5: in the first paragraph, the words "in respect of securities" were replaced by the words "the market price of securities", the word "taken" should be replaced by the word "recognized";
complemented by a new paragraph to read as follows: "in case of realization of securities traded on the organized securities market, at a price below the minimum price trades on the organized securities market in determining the financial result was adopted minimum price deals on organized securities market.";
in paragraph 6:

subparagraph 1, after the word "similar" add the words "(identical, homogeneous)";
subparagraph 2, after the word "similar" add the words "(identical, homogeneous)," after the word "similar" add the words "(identical, homogeneous)";
paragraph 8 Add new paragraphs read as follows: "the professional participants of the securities market (including banks), no dealer, accounting policies for taxation purposes shall determine the procedure for the formation of the tax base of operations with securities traded on the organized securities market, and the tax base of operations with securities traded on the organized securities market.
If the taxpayer chooses the types of securities (traded on the organized securities market or not traded on organized securities market), from which in forming of the tax base to include other income and expenses income and expenses are defined in accordance with this chapter. ";
paragraph 9 should read: "9. in implementing or other disposition of securities of the taxpayer alone in accordance with the accounting policy for tax purposes chooses one of the following methods to write-off expenses cost the retired securities: 1) for the first time acquisitions (FIFO);
(Paragraph repealed federal law from 25.11.2009 N 281-FZ) 3) on the value of the item. ";
paragraph 10: the second paragraph shall be reworded as follows: "the loss from operations with securities traded on the organized securities market received in the previous tax period (previous fiscal periods), can be attributed to the reduction in the tax base from operations with such securities as defined in the reporting (tax) period.";
Add new paragraphs 3 and 4 as follows: "the loss from operations with securities traded on the organized securities market received in the previous tax period (previous fiscal periods), can be attributed to the reduction in the tax base of operations for the implementation of this category of securities.
During the tax period for the future transfer of losses incurred in the appropriate reporting period of operations with securities, circulating at the organized market of securities, and securities that are not traded on the organized securities market is carried out separately for specified categories of securities, respectively, within the profit from operations with such securities. ";
in the fifth paragraph, the words "of the second, third and fourth" were replaced by the words "second-sixth";
supplement paragraph 11 to read as follows: "11. Taxpayers (including banks), carrying out dealer activity on the securities market, in determining the tax base and the transfer of loss in the future in the manner and under the conditions established in article 283 of this code, form the tax base and determine the amount of loss to be migrated for the future, taking into account all income (expenses) and the amount of loss, derived from entrepreneurial activities.
During the tax period, porting to future losses for taxpayers above in the appropriate reporting period of the current tax period, can be carried out within the limits of the amount of profit derived from entrepreneurial activities.
86. Article 281: complement the new first paragraph as follows: "when placing state securities of the Russian Federation, state securities of the Russian Federation and municipal securities (hereinafter referred to as the State and municipal securities) interest income is recognized as revenue, declared (established) by the issuer in the form of interest rate to the nominal value of such securities, and securities that have not installed the interest rate income as the difference between the nominal value and the value of its securities primary placement calculated as a weighted average price on the date when issued securities in accordance with the established procedure recognized hosted. ".
87. in paragraph 1 of article 283, the words "article 1, subparagraph of paragraph 32 264" were replaced by the words "article 275-1".
88. article 284: fifth paragraph of paragraph 1 shall be amended as follows: "laws of constituent entities of the Russian Federation the size provided for in this paragraph may be reduced rates for certain categories of taxpayers in tax amounts to be credited to the budgets of the constituent entities of the Russian Federation. The size of the specified rate may not be lower than the 10.5 percent. ";
subparagraph 1 of paragraph 2 shall be amended as follows: "1) 20 percent-with all income, except in the case referred to in subparagraph 2 of this paragraph and paragraphs 3 and 4 of this article, subject to the provisions of article 310 of the present Code;";
in subparagraph 2 of paragraph 4, the words "of the former Soviet Union," were replaced by the words "of the former Soviet Union and".
89. paragraph 2 of article 285 supplement paragraph read as follows:

"Reporting periods for taxpayers, estimating the monthly advance payments on the basis of the actual profits, recognizes the month, two months, three months, and so on until the end of the calendar year.
90. Article 286 paragraph 2: second paragraph worded as follows: "at the conclusion of each of the reporting (tax) period, unless otherwise provided for in this article, taxpayers calculate the amount of the advance payment on the basis of tax rates and taxable profit, calculated on an accrual basis from the beginning of the tax period till the end of the reporting (tax) period. During the reporting period, taxpayers calculate monthly advance payment in the manner prescribed by this article. ";
Add new paragraphs third and fourth and fifth and sixth paragraphs to read: "the amount of a monthly advance payment, payable in the first quarter of the current tax period shall be taken equal to the amount of the monthly instalments payable by the taxpayer in the last quarter of the previous fiscal period. Monthly advance payment payable in the second quarter of the current tax period, is taken equal to one third of the amount of the advance payment, calculated for the first reporting period of the current year.
Monthly advance payment payable in the third quarter of the current tax period, shall be taken as one third of the difference between the amount of the advance payment, calculated according to the results of the half-year, and the amount of the advance payment, calculated for the end of the first quarter.
Monthly advance payment payable in the fourth quarter of the current tax period, shall be taken as one third of the difference between the amount of the advance payment, calculated for the nine months and the amount of the advance payment, calculated according to the results of the half-year.
If the calculated amount of the monthly payment is negative or equal to zero, these payments are not made in the corresponding quarter. ";
in the fourth paragraph the word "Amount" shall be replaced with "amount";
in paragraph 3 the words "sales revenue determined in accordance with article 249 of the present Code shall not exceed the" were replaced by the words "revenues, as defined in accordance with article 249 of the present Code, do not exceed";
the first paragraph of subparagraph 2 of paragraph 5 shall be amended as follows: "2) when implementing State and municipal securities, which provides for the recognition of the income received by the seller in the form of interest, amounts of accumulated interest income (accumulated coupon income), the taxpayer income recipient independently carries out the calculation and payment of such tax revenue.";
supplement paragraph 6 to read as follows: "6. Organizations created after the entry into force of this chapter, start to make the monthly payments on the expiry of the full quarter from the date of their registration.".
91. Article 287: paragraph 1: in the second paragraph, the words "Quarterly advance payments" were replaced by the words "advance payments at the end of the reporting period;
in the third paragraph, the words "15-th" replaced by "28";
in the fourth paragraph, the words "30-th day of the month following the previous month" replaced by "28-th of the month following the month in which the tax calculation is made";
in the fifth paragraph, the words "quarterly advance payments" were replaced by the words "advance payments at the end of the reporting period, the words" Quarterly payments "were replaced by the words" advance payments at the end of the reporting period;
in paragraph 2: the first paragraph, after the words "foreign organization" add the words ", except for income from dividends and interest on State and municipal securities (in respect of which the order imposed by paragraph 4 of the present article),";
second paragraph of paragraph 4 after the words "tax on income" add the words "on State and municipal securities, which from the transaction value excludes accrued coupon (interest) income", the words "sub-paragraph 1 of paragraph 4" should be replaced by the words ' paragraph 4 ';
in paragraph 5, the word "quarterly", delete the words "paragraph 2 of this article," shall be replaced with the words "paragraph 1 of this article subject to the requirements of paragraph 6 of article 286 of the present code."
92. Article 288: paragraph 2: in the first paragraph, the words "article 259, paragraph 13" were replaced by the words "article 257, paragraph 1";
to complement the new second paragraph to read as follows: "Specified in this paragraph the specific weight of the average number of employees and the proportion of the residual value of the depreciable property determined on the basis of actual figures the average number of employees (labour costs) and residual value of fixed assets of these organizations and their separate units at the end of the reporting period.";
paragraph three should be deleted;
second paragraph of paragraph 3 should be deleted;
in paragraph 4, the words "municipal budgets" were replaced by the words "local budgets";
in paragraph 5, the words "article 310" were replaced by the words "article 311.
93. Article 289, paragraph 3 shall be amended as follows:

"3. taxpayers (tax agents) are tax declaration (tax payments) not later than 28 days from the date of the end of the reporting period. Taxpayers ischisljajushhie amount of monthly advance payments on actual profits, are tax declaration within the time limit for payment of advance payments. ";
in paragraph 4, the words "31 March" shall be replaced with the words "28 March".
94. Article 290: paragraph 2: sub-paragraph 2, after the words "correspondent bank" add the words "(including foreign correspondent banks)";
in subparagraph 4: in the first paragraph, the words "currency transactions" were replaced by the words "foreign currency";
second paragraph worded as follows: "to determine banks ' income from operations of sale (purchase) of foreign currency in the reporting (tax) period was adopted positive difference between income determined in accordance with article 250, paragraph 2 of the present Code, and costs identified under subparagraph 6 of paragraph 1 of article 265 of the present code.";
subparagraph 6 deleted;
subparagraph 7 considered subparagraph 6 and the word "commitment" should be deleted;
subparagraphs 9 and 11 take respectively 7 and 8 paragraphs;
subparagraph 12 considered sub-item 9 and the word "and" was replaced by "safes or safe-deposit boxes";
subparagraphs 13-19 considered sub-items accordingly 10-16;
supplement paragraphs 17-19 to read as follows: "17) from the provision of services related to the installation and maintenance of electronic systems of document circulation between the Bank and its customers, including systems" Client-Bank ";
18) in the form of charges (remuneration) operations with currency values;
19) in the form of positive difference from excess positive reappraisal of precious metals over the negative revaluation ";
supplement paragraphs 20 and 21, to read: "20) in the form of reduced amounts of reserve for possible losses on loans, the cost of formation of which were adopted in the composition of expenditures in the manner and under the conditions established in article 292 of the present code;
21) as amounts recovered reserves for impairment of securities, the costs of which were adopted in the composition of expenditures in the manner and under the conditions established in article 300 of the present Code; ";
subparagraph 20 considered subparagraph 22;
in paragraph 3, the word "received" should be replaced by the word "received".
95. Article 291 paragraph 2 subparagraph 1: second paragraph, after the words "(including correspondents)" add the words ", including foreign";
to complement the new seventh subparagraph as follows: "other obligations to banks to customers, including funds deposited by customers for payments under letters of credit.";
subparagraph 3 should be deleted;
subparagraph 4 considered subparagraph 3 and after the words "charge other banks" add the words "(including foreign)";
subparagraph 5 considered subparagraph 4 and it: in the first paragraph, the words "currency transactions" were replaced by the words "foreign currency";
second paragraph worded as follows: "to determine the cost of banks from selling (buying) of foreign currency in the reporting (tax) period was adopted the negative difference between the incomes, defined in accordance with article 250, paragraph 2 of the present Code, and costs identified under subparagraph 6 of paragraph 1 of article 265 of the present Code;";
subparagraph 6 considered subparagraph 5;
subparagraph 7 should be deleted;
subparagraphs 8-18 considered sub-items 6 respectively-16;
supplement paragraphs 17-18 reading: "17) fees (reward) for operations with currency values, including by and on behalf of clients;
18) positive difference from exceeding negative reappraisal of precious metals over the positive revaluation ";
Supplement 19 and 20 paragraphs to read: "19) monies in reserve for possible losses on loans, the costs of formation which takes into account in the composition of expenditures in the manner and under the conditions established in article 292 of the present code;
20) based on provisions for impairment of securities, which costs taken into account in the composition of expenditures in the manner and under the conditions established in article 300 of the present Code; ";
subparagraph 19 considered subparagraph 21;
in paragraph 3, the word "received" should be replaced by the word "received".
96. Article 292: paragraph 1: in the first paragraph, the words "losses on loans," replaced by "losses on loans", the words "loans, deposits and funds on correspondent accounts) in order" should be replaced by the words "credits and deposits (hereinafter-reserves for possible losses on loans)";
in the second paragraph, the words "on the loan and that equated to it (including arrears on interbank credits and deposits and funds on correspondent accounts)" should be deleted;
in the third paragraph, the words "the reserves formed banks under debt attributable to the standard as prescribed by the Central Bank of the Russian Federation, as well as in the reserves" were replaced by the words "reserves for possible losses on loans, banks generated under debt attributable to standard, as prescribed by the Central Bank of the Russian Federation, as well as reserves for possible losses on loans,";

in paragraph 2 the words "the amount of deductibles to the reserves" were replaced by the words "monies in reserve", the words "on the loan and that equated to it (including arrears on inter-bank credits, deposits and funds on correspondent accounts)" were replaced by the words "formed taking into account the provisions of paragraph 1 of this article";
in paragraph 3, the words "on loans, loan and debt that equated to it (including arrears on inter-bank credits, deposits and funds on correspondent accounts)" were replaced by the words "on loans and debt, that equated to loan,", the words "on the basis of" were replaced by the words "last day", add the words "banks on the last day of the reporting (tax) period."
97. in paragraph 2 of article 293: sub-paragraph 8 shall read as follows: "8) amount of sanctions for failure to comply with the terms of insurance contracts, are recognized by the debtor voluntarily or by a court decision";
complemented by a new subparagraph 11 to read as follows: "11) refund part of insurance premiums (contributions) on reinsurance agreements in the event of premature termination;".
subparagraph 11 considered subparagraph 12.
98. In article 294, paragraph 2 subparagraph 4, the word "paid" should be deleted;
in subparagraph 5, the word "paid" should be deleted.
99. Article 297: in the name of the word "system" should be deleted;
the first paragraph shall be reworded as follows: "Organization of consumer cooperatives, carrying out their activity in accordance with the law of the Russian Federation" on consumer cooperation (consumer societies, their unions) in the Russian Federation "shall be entitled to the costs of production and realization of goods (works, services) to include additional (except those referred to in articles 254-265, 268 and 269 of the present Code) the following expenditure:";
in the fourth paragraph, the words "of up to 6 per cent" were replaced by the words "of up to 4 percent."
100. Article 301: in the first subparagraph of paragraph 1 the word "Futures participants" were replaced by the words "the participants urgent transactions (deal)", the words "other financial instruments" were replaced by the words "agreements of the participants urgent transactions involving delivery of the underlying asset, but governing mutual settlements between the parties to the transaction in the future depending on change of prices or other quantitative indicator of the underlying asset when compared to the size of the specified indicator, which is defined (or procedure to determine which installed) by the parties of the transaction";
paragraph 2: in the first paragraph, the word "obligations" should be replaced by the word "responsibilities";
second paragraph be supplemented by the following sentence: "criteria for transactions involving the supply of subject transactions (excluding hedging), transactions with financial instruments transactions in derivatives must be identified by the taxpayer in the accounting policy for tax purposes.";
in paragraph 4 the word "trading" should be replaced by the word "trade";
supplement paragraph 6 to read as follows: "6. at holding taxpayers parties transactions in derivatives transactions under forward contracts involving delivery of the underlying asset of a foreign organization under the customs export regulations, the tax base is determined by taking into account the provisions of article 40 of this code.".
101. Article 306: in paragraph 4: subparagraph 3 should be deleted;
subparagraph 4 considered subparagraph 3;
subparagraph 5 considered subparagraph 4 and after the words "to collect" to supplement the word "," after the words "disseminating information", add the words "accounting,";
subparagraph 6 considered subparagraph 5;
in paragraph 8, the words "the fact of" should be replaced by the word "implementation";
the first paragraph of paragraph 9, after the words "as having permanent representation" add the words "in case this organization supplies from the territory of the Russian Federation of its goods derived from the processing in the customs territory or under customs control, and", the words "(in particular, contract price, delivery conditions)" should be deleted.
102. Article 307: in paragraph 5, the words "and 300" deleted;
paragraph 8: the second paragraph, after the words "report on activity in the Russian Federation", add the words "on the form approved by the Ministry of the Russian Federation under taxes and tax collections,";
paragraph three should be deleted;
in the fourth paragraph, the word "Department" shall be replaced with the words "permanent representation".
103. Article 309 paragraph 1: sub-paragraph 5 shall be amended as follows: "5) income from the sale of stocks (shares) of Russian organizations, more than 50 per cent of the assets which consists of immovable property situated in the territory of the Russian Federation, as well as financial instruments derived from such shares (shares). While revenues from sales on foreign exchanges (foreign trade organizers) of securities or their derivatives financial instruments traded on these exchanges do not recognize income from sources in the Russian Federation ";
subparagraph 7 supplemented by the following sentence: "the income from leasing transactions relating to the acquisition and use of the leased asset by the lessee, is calculated on the basis of the entire amount of the lease payment minus reimbursement for leasing property (in leasing) lessor";

in the first subparagraph of paragraph 2, the words "goods or" should be replaced by the word "goods", the words "in paragraph 5 and 6 of this article," shall be replaced with the words "in subparagraphs 5 and 6 of paragraph 1 of this article, as well as property rights";
in paragraph 4, the words "and 300" deleted;
in paragraph 6, the words "(other third party)" were replaced by the words "a Treaty of trust management", after the words "the" income supplement for the word "such" words "(a third party)" should be deleted.
104. Article 310: paragraph 1: in the first paragraph, the words "paying income foreign organization with each payment of the income" were replaced by the words "paying the income of a foreign organization in each income payment referred to in paragraph 1 of article 309 of the present Code";
in the second paragraph, the words "in subparagraphs 1 and 2" shall be replaced with the words "in paragraph 1, the words" paragraph 2 "and" should be deleted;
in the fourth paragraph, the words "referred to in paragraph 3, third subparagraph, and subparagraphs 4, 9 and 10 of article 309 paragraph 1" were replaced by the words "referred to in subparagraph 2, paragraph 3, third subparagraph, and subparagraphs 4, 7 (part of the income from rent or sublet the property used on the territory of the Russian Federation, including leasing operations), 9 and 10 of article 309 paragraph 1";
in the fifth paragraph, the words "in subparagraphs 7 and 8 of paragraph 1 of article 309", replace the words "in subparagraphs 7 (part of the proceeds from the lease or sublease marine, aircraft or other moving vehicles or containers used in international transport) and 8 paragraph 1 of article 309";
in the sixth paragraph, the words "the provisions of paragraph 2" shall be replaced with the words "the provisions of paragraphs 2 and 4", the words "paragraph 3" should be replaced by the words ' paragraph 4 ';
paragraph 2: in subparagraph 2, the words "zero tax rate" should be replaced by the words "tax rate 0%";
in subparagraph 4, the words "duly executed" should be deleted;
complemented by a new paragraph 3 to read as follows: "3. In case of payment of tax agent of foreign income, which in accordance with international treaties (agreements) are taxed in the Russian Federation on reduced rates, calculation and withholding of income tax from the amount produced a tax agent on the relevant reduced rates provided that the foreign organization tax agent the confirmation under paragraph 1 of article 312 of the criminal code. If income payments Russian banks for transactions with foreign banks establish the fact of residence of the foreign bank in the State, which has an international agreement (the agreement) dealing with issues of taxation, not required if such location information confirms public informational handbooks. ";
paragraph 3 as subclause 4 the words "and article 286" were replaced by the words "article 289.
105. Article 311, paragraph 3 to supplement paragraph reading: "Confirmation, specified in this paragraph shall be valid for the tax period in which it is represented by the tax agent.";
in the second subparagraph of paragraph 3, the words "may be made" should be replaced by the word "produced".
106. Article 312: paragraph 1 the first paragraph be supplemented by the following sentence: "If this confirmation in a foreign language, the tax agent is available translated into Russian language.";
in paragraph two, the word "taxes" should be replaced by the word "tax";
paragraph 2: in the first paragraph, the word "unnecessarily" replaced by the word "previously", the word "grace" should be replaced by the word "special";
in the sixth paragraph, the word "unnecessarily" replaced by the word "earlier";
in the seventh paragraph, the word "unnecessarily" replaced by the word "earlier", after the words "carried out" add the words "the tax authority at the place of registration of tax agent".
107. Article 313: in the first paragraph, the words ", if the articles of this chapter lays down the procedure for accounting and grouping objects and business transactions for tax purposes differs from the order of grouping and reflection in accounting, established accounting rules" should be deleted;
to complement the new third subparagraph to read as follows: "If the accounting registers contained insufficient information to determine the tax base in accordance with the requirements of this chapter, the taxpayer is entitled to supplement the applied accounting registers additional details, thus shaping the tax accounting registers or to conduct independent tax accounting registers.";
paragraph four supplemented by the following sentence: "tax and other authorities may not impose mandatory forms to taxpayers the tax accounting documents.";
the fifth paragraph shall be reworded as follows: "to change the order of individual accounting of business transactions and (or) objects for tax purposes is carried out by the taxpayer in the event of a change in the law on taxes and fees or accounting methods applied. Changes in accounting policies for tax purposes if you change the accounting methods applied is taken from the beginning of the new fiscal period and when changing the legislation on taxes and fees not earlier than the date of entry into force of the amendments to the rules of the said law. ";
in the seventh paragraph, the words "tax" shall be replaced with the words "income tax expense";

in the paragraph, the words "eighteenth this code" should be replaced by the words "applicable law".
108. Article 314: fourth paragraph, after the words "data" add the words "tax records";
the tenth paragraph, after the words "confirmed by the signature of the" complement the word "responsible".
109. Article 315: in paragraph 2 subparagraph 1 the words "2, 3, 4 and 5 replace" digits "2-7";
Supplement 3 a new subparagraph to read: "3) proceeds from disposal of securities traded on the organized market;";
subparagraphs 3-6 consider sub-items accordingly 4-7;
in paragraph 3: in the first paragraph of subparagraph 1, the words "2, 3, 4 and 5 replace" digits "2-6";
Supplement 3 a new subparagraph to read: "3) costs incurred when implementing securities traded on an organized market;";
subparagraph 4 deleted;
subparagraph 3 considered sub-item 4;
in paragraph 4 subparagraph 1 the word "proceeds" shall be replaced with the words "income (loss)", the word "proceeds" should be replaced by the words "profit (loss)";
Supplement 3 a new subparagraph to read: "3) profit (loss) from sales of securities traded on the organized market;";
subparagraph 4 deleted;
subparagraph 3 considered sub-item 4;
paragraphs 5 and 6 shall be amended as follows: "5. the amount of unrealized income, including: 1) income from financial instruments transactions in derivatives traded on an organized market;
2) income on operations with financial instruments futures not traded on an organized market.
6. The amount of the tax expenditure, in particular: 1) expenditures on operations with financial instruments futures, traded on the organized market;
2) costs on transactions with financial instruments futures not traded on an organized market.
110. Article 316: in the first paragraph after the word "activities" add the words "in the case of" after the word "provided" to supplement the word "other";
in the third paragraph, the words "as determined in accordance with article 39 of this code" should be deleted; (Repealed-federal law 20.04.2014 N 81-FZ) (Repealed-federal law 20.04.2014 N 81-FZ) 111. Article 317 of the words "not provided" should be replaced by the words "not set size", add the words ", which entered into legal force".
112. Article 318: paragraphs fifth-ninth paragraph 1 shall read as follows: "to the direct costs include: material costs, determined in accordance with subparagraphs 1 and 4 of paragraph 1 of article 254 of the present code;
labor costs for personnel involved in the production of goods, works and services, as well as the amount of the single social tax calculated on these amounts in labour costs;
accrued depreciation on fixed assets used in the production of goods, works, services.
Indirect costs include all other costs except for unrealized costs determined in accordance with article 265 of this code, implemented by the taxpayer during the reporting (tax) period. ";
paragraph 2: in the first paragraph the words "on the decrease of income from production and realization of this reporting (tax) period" should be replaced by the words "towards the costs of the current reporting (tax) period, taking into account the requirements stipulated by the present Code";
in the second paragraph, the words "reduces the revenues of the reporting (tax) period" should be replaced by the words "refers to the costs of the current reporting (tax) period";
supplemented by paragraph 3 to read as follows: "3. If, in respect of certain types of expenditures in accordance with this chapter provides for limits on the size of the expenses taken for tax purposes, the basis for calculating such costs limit is determined by the progressive total from the beginning of the tax period. When the taxpayer costs associated with voluntary insurance (pensions) their employees, to determine the expenditure limit takes into consideration the duration of the contract in the tax period from the date of entry into force of this Treaty. ".
113. Article 319: paragraph 1: in the first paragraph, the words "completed but not fully accepted by the customer products,", the words "(with the exception of productions for which technological features not provided by REFINERY residues)" and the word "subsidiary" should be deleted;
second paragraph, after the words "based on" add the words "primary accounting documents on the movement and balance (in terms of) raw materials, finished products for workshops (proceedings and other productive units of the taxpayer) and";
Add new paragraphs 3 and 4 as follows: "for taxpayers, which is associated with the handling and processing of raw materials, the amount of direct expenditure is allocated to the WIP balances in the proportion corresponding to the share of such surpluses in the original raw materials (in quantitative terms), less technological losses. At that, for the purposes of this chapter, the raw material refers to the material used in production as the material basis, which as a result of consistent technological processing (processing) turns into a finished product.

For taxpayers, the production of which is linked to the implementation of works (provision of services), the amount of direct expenditure is allocated to the WIP balances in proportion to the unfinished (or completed, but not adopted by the end of the current month) work orders (services) in the total amount of running during the month, orders for execution of works (provision of services). ";
paragraph three considered the fifth paragraph to read: "for all other taxpayers the amount of direct expenditure is allocated to the WIP balances in proportion to the percentage of direct costs in planning (regulatory, budget) production value.";
paragraph four considered the sixth paragraph and the words "composition" to supplement the word "material"; the words "on the production and sale of" should be deleted;
paragraphs 2 and 3 shall be amended as follows: "2. the evaluation of residues of finished products in stock at the end of the current month is made by the taxpayer on the basis of the data of primary accounting documents on the movement and balance of finished products in stock (in quantitative terms) and the sum of the direct costs, carried out this month, reduced to the sum of the direct costs related to the remnants of the WIP. Score residual of finished products in stock by the taxpayer is determined as the difference between the amount of direct costs attributable to the remnants of the finished product at the beginning of the current month plus the sum of the direct costs attributable to production in the current month (minus the sum of the direct costs attributable to WIP balance), and the sum of the direct costs attributable to the shipped products this month.
3. evaluation of residues shipped but not sold at the end of the current month product is made by the taxpayer on the basis of the data of shipment (in quantitative terms) and the sum of the direct costs, carried out this month, reduced to the sum of the direct costs related to the remnants of the WIP and the remnants of the finished products in stock. Evaluation of residues shipped but not sold at the end of the current month products is determined by the taxpayer as the difference between the sum of the direct costs attributable to the remains shipped but not sold finished products at the beginning of the current month plus the sum of the direct costs attributable to the shipped products in current month (minus the sum of the direct costs attributable to the remnants of the finished products in stock), and the sum of the direct costs attributable to realised this month products. ";
paragraph 4 should be deleted.
114. Article 320: the first paragraph after the word "further" add the words "in this article", second paragraph be supplemented by suggestions as follows: "the cost of treatment does not include the cost of purchased goods, which counts towards their implementation in accordance with subparagraph 3 of paragraph 1 of article 268 of the present code. The cost of purchased goods shipped but not realized at the end of the month, is not included in the composition of the taxpayer costs associated with production and sales, prior to their implementation. ";
third paragraph: in the second sentence, after the words "costs include" add the words "the cost of purchased goods, implemented during the reporting period and (tax)";
the third sentence, after the words "other expenses," add the words "except for unrealized costs determined in accordance with article 265 of this code";
in the fourth sentence, the words "direct expenditures" were replaced by the words "total direct costs relating,", the word "defined" should be replaced by the word "determined";
in paragraph 2 the word "sum" should be replaced by the word "cost", the word "balance" should be replaced by the words "price balance";
paragraphs 3 and 4 shall be reworded as follows: "3. the average percentage is calculated as the ratio of the sum of the direct costs (paragraph 1 of the present article) to the value of the goods (paragraph 2 of the present article).
4. Determines the amount of direct costs relating to the balance of goods in stock, as the product of the average percentage on the value of the remainder of the goods at the end of the month. "
115. Article 321: in the first paragraph, the words "in particular" should be deleted;
second paragraph: in the first sentence, the word "other" should be deleted, the words "may apply" should be replaced by the word "apply";
in the second sentence, the words "may apply" should be replaced by the word "applies".
116. Article 322 paragraph 1: the first paragraph should be deleted;
second paragraph worded as follows: "1. For fixed assets, which entered into service before the entry into force of this chapter, the useful life of their use is established by the taxpayer alone as of January 1, 2002 year taking into account the classification of fixed assets, as defined by the Government of the Russian Federation, and useful lives in depreciation groups established by article 258 of this code.";
supplement paragraphs read as follows: "regardless of the taxpayer's method of calculating depreciation on property, entered into operation before the entry into force of this chapter, depreciation is based on the residual value of the specified property.
Accrued depreciation for one month at the specified property is defined as:

1) product of the residual value and depreciation (calculated on the basis of remaining useful life) established by the taxpayer for the property in accordance with paragraph 5 of article 259 of the present Code, when applying the non-linear method of depreciation;
2) product of residual value determined as of January 1, 2002 year and depreciation (calculated on the basis of remaining useful life) established by the taxpayer for the property in accordance with paragraph 4 of article 259 of the present Code, when applying the linear depreciation method.
Basic tools amortizing, the actual period of use (actual depreciation) more than the useful life of these major capital funds established in accordance with the requirements of article 258 of this code, on January 1, 2002 year allocated by the taxpayer in a separate cushioning group of depreciable assets valued at depreciated value to be included in the composition of expenses for tax purposes evenly during the period defined by the taxpayer alone but not less than seven years from the date of entry into force of this chapter in effect. ";
supplemented by paragraph 3 to read as follows: "3. The initial value of intangible assets that are not listed in accounting as of January 1, 2002 year in intangible assets, but in accordance with the provisions of this chapter apply to intangibles, shall be the amount of the expenses, defined as the difference between the amount of the cost of their acquisition (create) and make available to the State in which they are suitable for use, and expenditures previously umen'shavshih the tax base of the taxpayer in a manner which was in force before the entry into force of this chapter. ".
117. Article 323: in the name of the words "fixed assets" were replaced by the words "depreciable property";
in the first subparagraph, after the words "realization of", add the words "or disposal";
in the fourth paragraph, after the word "implemented" to supplement the word "(retired)";
in the seventh paragraph, after the word "implemented" to supplement the word "(retired)";
in the ninth paragraph, after the word "implement" with the word "Supplement (disposals)";
to complement the new tenth preambular paragraph read as follows: "the date of the transfer of property in operation, on the date the exception from the depreciable property in accordance with paragraph 3 of article 256 of the present Code, on a date to reopen the property on the date of expiry of the contract, the date of gratuitous use of complete renovation, on the date of upgrade;";
the tenth paragraph worded as follows: "the taxpayer incurred expenses associated with the implementation of (retirement) depreciable property, in particular expenditure under subparagraph 8 of paragraph 1 of article 265 of this code, as well as the costs for the storage, maintenance and transportation implemented (retired) property";
the eleventh paragraph worded as follows: "at the date of the transaction, the taxpayer determines, in accordance with paragraph 3 of article 268 of the present Code, profit (loss) from sales of depreciable property".
in the twelfth paragraph the words "income (expense)" were replaced by the words "profit (loss)";
in the thirteenth paragraph of the words "positive difference recognized the profit to the taxpayer, subject to" were replaced by the words "the profit derived by the taxpayer shall be";
fourteenth and fifteenth paragraphs shall be reworded as follows: "a loss, gained by the taxpayer, is reflected in the analytical accounting as other expenses of the taxpayer in accordance with the procedure laid down in article 268 of the present code.
Analytical Accounting must contain information about the name of objects in respect of which there is the amount of such expenses, the number of months during which such expenses can be included in the composition of the other costs associated with production and sales, and expenditure attributable to each month. Term is defined in months and is calculated as the difference between the number of months the useful life of the property and the number of months of operation of the property before its implementation, including the month in which the property was sold.
324. Article 118 shall be amended as follows: "article 324. Order of tax accounting for repair costs of fixed assets 1. In the analytical accounting taxpayer generates costs for the repair of fixed assets, taking into account the grouping of all implemented the cost, including the cost of spare parts and consumables used for the repair, the cost of workers carrying out repairs, and other expenses related to the specified repair in-house, as well as taking into account the cost of the work performed by third-party forces.

2. the taxpayer, forming a reserve of forthcoming repair costs and expects contributions to this reserve, based on the cumulative value of fixed assets calculated in accordance with the procedure laid down in this paragraph, and norms of deductions approved by the taxpayer alone in a registration policy(politics) for the purposes of taxation.
The total value of fixed assets shall be determined as the sum of the initial value of all capital fixed assets put into operation at the beginning of the tax period in which the reserve is formed for future expenses for renovation of fixed assets. To calculate the total cost of capital fixed assets placed in service before the entry into force of this chapter, accepted replacement cost, determined in accordance with paragraph 1 of article 257 of the criminal code.
When determining the norms of deductions to the reserve for future expenses for renovation of fixed assets the taxpayer shall determine the limit of deductions to the reserve for future expenses for renovation of fixed assets based on the frequency of repair of property, plant and equipment, the frequency of replacement items of fixed assets (in particular, nodes, components, structures) and the estimated value of the repairs. When this limit the amount of the provision for future expenses for specified repairs may not exceed the average of the actual cost of repairs, prevailing over the past three years. If the taxpayer carries out the accumulation of funds for carrying out particularly complex and expensive types of major repairs of fixed assets for more than one fiscal period, the size limit of deductions to the reserve for future expenses for renovation of fixed assets can be increased by the amount of deductions to finance specified repairs in the relevant tax period in accordance with the schedule of these kinds of repair provided that previous tax periods listed or similar repairs were not carried out.
Deductions to the reserve for future expenses for renovation of fixed assets for the tax period shall be written off to expense in equal instalments on the last day of the reporting (tax) period.
If the taxpayer establishes an allowance for future expenses for renovation of fixed assets, the amount actually carried out the repair costs shall be debited at the expense of the specified reserve.
If the sum of the cost of actually carried out repairs of fixed assets in the reporting (tax) period exceeds the amount of the set-aside of future costs for the repair of fixed assets cost balance for tax purposes is included in other expenses in the fiscal period end date.
If at the end of the tax period, the reserve balance of future costs for the repair of fixed assets exceeds the amount actually carried out in the current tax period, the cost of repairs of fixed assets, the amount of such exceedances to the last date of the current fiscal period for tax purposes is included in the income of the taxpayer.
If, in accordance with the accounting policies for tax purposes and based on a timetable for major repairs of fixed assets the taxpayer performs the accumulation of funds for specified repairs for more than one fiscal period at the end of the current tax period, the balance of such funds are not to be included in the income for tax purposes.
3. If the taxpayer carries out activities in respect of which, in accordance with article 274 of the present code separately calculated income tax base, the analytical accounting cost of repairs of fixed assets for tax purposes is carried out by type of production, by types of activities ".
119. Supplement article 324-1 as follows: "article 324-1. The procedure for the formation of a reserve for future expenses to pay for vacations, a reserve for the payment of annual remuneration for retirement 1. The taxpayer, determined on a uniform registered for tax purposes the cost of upcoming vacations of employees, must reflect the accounting policies adopted for the purposes of taxation the way backup, determine limit deductions and monthly contributions to the specified reserve.
For these purposes, the taxpayer is obliged to make a special calculation (estimate), which reflected the calculation of monthly deductions to the reserve on the basis of specified information on the estimated annual cost of paid leave, including the amount of the single social tax from these costs. While the contributing percentages specified reserve is defined as the ratio of anticipated annual expenditures to pay for vacations to the estimated annual rate of the cost of labour.
2. Expenses for formation of reserve upcoming vacation costs are credited to expenditure for wages of the relevant categories of employees.
3. at the end of the tax period, the taxpayer shall make an inventory of the specified reserve.

Underused on the last day of the current tax period the amount of the specified reserve shall be included in the composition of the tax base of the current tax period.
In case of insufficiency of funds actually accrued reserve confirmed inventory on the last working day of the tax period, the taxpayer must as at 31 December of the year in which the reserve was added, to include in the sum of the actual costs the cost of vacations and consequently the amount of the single social tax, which previously was not created the specified reserve.
4. reserve upcoming leave costs workers should be clarified on the basis of the number of days of unused vacation time, the average daily amount of labour expenditure (taking into account the established methodology for calculating the average wage) and the single social tax payments.
5. If you clarify the accounting policies for the next tax period the taxpayer considers it inappropriate to form reserve upcoming vacation costs, the amount of the specified reserve, revealed as a result of the inventory as at 31 December of the year in which it was paid, for the purposes of taxation is included in income tax for the current tax period.
6. in a similar manner, the taxpayer carries out payments to the reserve for future expenses for the payment of annual remuneration for seniority and on results of work for the year.
120. the fifth paragraph of article 325, paragraph 3, after the words "extension" add the words "or its sites within the mountain or land drainage of the Organization".
121. Supplement article 326 new seventh subparagraph as follows: "income (loss) on foreign exchange forward transactions involving the purchase or sale of the underlying asset (excluding currency values) are recorded by the taxpayer on the date of transfer of ownership in the underlying asset, in accordance with the terms of the transaction.
122. Article 328 worded as follows: "article 328. Order of tax accounting income (expenses) in the form of interest on loan agreements, credit, bank account, bank deposit, as well as interest on securities and other debt obligations 1. The taxpayer based on analytical accounting for unrealized income and expenditure leads to decrypt income (expenses) in the form of interest on securities, loan agreements, credit, bank account, bank deposit and (or) otherwise issued debt obligations.
In the analytical accounting taxpayer alone reflects the amount of income (expenses) in the amount due in accordance with the terms of those treaties (and the securities, in accordance with the terms of the issue) percent separately for each type of debt obligation pursuant to article 269 of the criminal code.
The amount of income (expense) in the form of interest on debt obligations are taken into account in the analytical accounting on the basis of established for each type of debenture yield and duration of such debt obligations during the reporting period on the date of recognition of income (expenses), determined in accordance with the provisions of articles 271-273 of this code.
2. interest paid by the Bank on the account agreement, the taxpayer shall be included in the tax base based on cash flow statements on the bank account of the taxpayer, unless otherwise provided for in this chapter. If the service contract is not provided bank account payments to pay for services of the Bank in conducting each settlement and cash operations, the date of receipt of the taxpayer's income, jumping to recognition, registration, definition of income (expenses) on an accrual basis, recognized the last day of the reporting month.
3. Interest on loan contracts, loan and other similar treaties, other debt obligations (including securities) are recorded at the date of recognition of income (expense) in accordance with this chapter.
4. The interest earned (receivable) by the taxpayer for the use of funds, are taken into account in the composition of income (costs) to be included in the tax base, based on the statement of cash flows the bank account of the taxpayer, unless otherwise provided for in this article.
The taxpayer determines income (expenses) on an accrual basis, determines the amount of income (expense) (paid) or receivable (payable) during the reporting period in the form of interest in accordance with the terms of the contract, on the basis of established for each type of debenture yield and duration of such debt obligations during the period under review in the light of the provisions of this paragraph. Taxpayer in the analytical accounting based on inquiries of the responsible person entrusted with the accounting income (expenses) on debt obligations, must be reflected in the composition of income (expenses) interest payable receivable (payable) at the end of the month.

With the early repayment of debt shall be determined on the basis of interest under the terms of the contract interest rate, subject to the provisions of article 269 of the present code and actual time of use of borrowings.
Procedure for the recognition of income (expenses) in the form of interest, set this article on debt obligations of any kind is applied and the organizations for which these debt obligations are recognized operations implementation in accordance with the statutory activities.
5. at the State and municipal securities interest income shall be determined in accordance with articles 271 and 273 of this code and may be recognized on the date of their implementation on the basis of a contract of sale, or on the date of payment of interest based on the bank statement, or on the last date of the reporting period, in accordance with the provisions of this chapter. Interest shall be included in tax accounting on the basis of reference responsible person who calculates profit from transactions with securities.
If the taxpayer determines the income and expenses of cash basis, interest recognized in the date of receipt of funds. The reason for the inclusion of such amounts in the income received in the form of interest is the bank statement of cash flows in bank accounts.
If the taxpayer in determining income and expenses apply the accrual method, the amount of interest received by the taxpayer (taxpayer owed) on State and municipal securities, income is recognized on the date of implementation of the securities, either on the date of payment of such interest (coupon redemption) in accordance with the terms of the issue, or the last date of the reporting period, in accordance with the provisions of this chapter.
If the price of State and municipal securities traded on the organized securities market, included accrued coupon income, the taxpayer on the date the sale of such securities determines the amount of income in the form of interest on the basis of a contract of sale subject to the provisions of paragraphs 6 and 7 of this article.
6. When carrying out operations with State and municipal securities, traded on the organized securities market, which is included in the transaction value accrued coupon income (interest income), the taxpayer who converted to the definition of income (expense) on cash basis, interest income as the difference sum calculates the accumulated coupon income received from the buyer, and the amount of accumulated coupon income, paid by the seller. If between the date of implementation of the Securities and the date of purchase in accordance with the issue terms of the issuer have been implemented in the form of interest payments, the date of receipt of income recognized date of interest payment at maturity of the coupon. When this income is defined as the difference between the amount paid at maturity coupon per cent and the amount of accumulated coupon income paid to the seller. When selling securities which during the term of its taxpayer issuer was paid interest income that was included in income in the manner provided in this paragraph, interest income shall be the amount received from the purchaser of such securities.
7. The taxpayer determines income and expenses on an accrual basis, carrying out operations with State and municipal securities, traded on the organized securities market, which is included in the transaction value accumulated interest (coupon) income, income in the form of interest specifies, subject to the following provisions. If before the expiration of the reporting (tax) period security is not implemented, then the taxpayer owes on the last day of the reporting (tax) period, determine the amount of interest payable payroll during this period.
When the income of the reporting (tax) period is recognized as interest the difference between the amount of the accumulated interest (coupon) income calculated at the end of the reporting (tax) period in accordance with the terms of the issue, and the amount of the accumulated interest (coupon) income calculated at the end of the previous tax period, if after the end of the previous tax period there was no interest payments (Coupon Redemptions) issuer.
If in the current reporting period payments (tax) per cent (maturity coupon) carried out by the issuer, in addition to the income in the form of interest, calculated and posted when such payments (repayments) in accordance with the fourth subparagraph of this paragraph, interest income equals the sum of the accumulated interest (coupon) income calculated at the end of a specified reporting (tax) period.

When the first payment of interest (the coupon redemptions) reporting (tax) period interest income is calculated as the difference between the amount of interest payable (repayable coupon) and the amount of the accumulated interest (coupon) income calculated at the end of the previous tax period. Subsequent reporting (tax) period disbursements per cent (repayments coupon) interest income equals the amount of interest payable (repayable coupon).
If the specified securities acquired in current tax period, the calculation of income in the form of percent is carried out in accordance with the provisions of the paragraphs in the first to fourth, where the amount of the accumulated interest (coupon) income calculated at the end of the previous tax period is replaced by a calculation for the amount of the accumulated interest rate (coupon) of income paid by the taxpayer to the seller of the securities.
When you implement the specified securities interest income shall be calculated in accordance with the provisions of subparagraphs 1-4 of this paragraph, where the amount of the accumulated interest (coupon) income calculated at the end of the reporting (tax) period is replaced with calculations for the amount of the accumulated interest rate (coupon) of income, calculated as at the date of implementation.
123. Article 329: in the first paragraph, the words "revenue when selling" be replaced with the words "proceeds from the sale of" the second sentence deleted;
the second and third paragraphs shall be reworded as follows: "gains and losses on transactions with securities are recognized in accordance with the procedure laid down in article 271 or article 273 of this code, depending on the taxpayer's order of recognition of income and expenses.
When implementing a securities purchase price recognizes consumption realized securities calculated with consideration of assigned taxpayer accounting of securities (FIFO, LIFO, the cost of the unit). ";
in the last paragraph, the word "income" replaced by the word "profit";
supplemented by a paragraph reading: "interest income on State and municipal securities, which provides for an exception from the transaction value of part of the accumulated interest income is determined on the date of implementation on the basis of a contract of sale, subject to the provisions of article 328 of the present code and be included in tax accounting on the basis of reference responsible person who calculates the profit (income) on operations with securities.".
124. Article 330 as follows: "article 330. Especially tax accounting of income and expenses of insurance organizations, taxpayers-insurance organizations are tax accounting income (expenses) received (incurred) under contracts of insurance, co-insurance, reinsurance, according to the contracts, by type of insurance.
The income of the taxpayer in the form of the full amount of the premium payable receivable are recognised on the date of the taxpayer's liability before the insured under the contract resulting from the terms of contracts of insurance, co-insurance, reinsurance, regardless of the procedure of payment of insurance premium specified in the Treaty (with the exception of long-term life insurance contracts). Under long-term contracts relating to life insurance income in the form of part of the premium is recognized when the taxpayer the right to get the next instalment in accordance with the terms of those treaties.
Taxpayer in the manner and under the conditions established by the legislation of the Russian Federation, forming insurance reserves. Taxpayers reflects resizing of insurance reserves on types of insurance.
Insurance payments under the contract payable in accordance with the terms of the Treaty, are included in the costs at the date of the establishment of the taxpayer of the obligation to pay the insurance indemnity in favour of the policyholder or the insured (liability insurance-beneficiary) on actual occurrence being expressed in absolute monetary amount should be calculated in accordance with the legislation of the Russian Federation and insurance regulations. Income (expense) as a percentage of amounts of insurance payments is recognised at the date of occurrence of the obligations at the reinsurer to pay perestrahovatelju for actually being insured accident, expressed in absolute monetary amount, under the terms of the contract of reinsurance.
The amounts of the refunds owed to the taxpayer as a result of satisfaction of recourse claims or convicted persons are recognized as income on the date of entry into force of the court verdict;
at the date of the written commitment of the perpetrator to refund damages.
The share of the amounts recoverable from reinsurers, reinsurer, is included in the income (loss) of the reinsured insurer and reinsurer, respectively, at the time fixed for these taxpayers in accordance with this article.
The taxpayer maintains records of insurance premiums (contributions) under contracts coinsurance process in part at a fraction of the taxpayer in accordance with the terms of those contracts. "

125. Paragraph four of article 331 shall be supplemented with the words "correspondent banking and other similar operations.
126. Article 332: in the first paragraph, the words "obtained in the performance of" were replaced by the words "related to the performance of";
in the second paragraph, the words "start date and the end date of the fiduciary management agreement, the cost and types of" were replaced by the words "the date of entry into force and the date of termination of the agreement asset management, cost and structure";
in the third paragraph, the words "trust management and property manager" should be replaced by the words "management and trustee", after the words "for the word" Supplement "time";
in the fourth paragraph, the words "the recipient of income" replaced by the word "beneficiary", after the words "(losses)" add the words "(excluding remuneration).
127. Article 335: name shall be supplemented with the words "mining tax";
paragraph 1 shall be supplemented with the words "within 30 days from the moment of State registration of licenses (permissions) to use subsoil plot", add the following sentence: "for the purposes of this chapter, the location of the plot, the taxpayer supplied, recognized the territory entity (entities) of the Russian Federation, which is a plot of the bowels.";
in paragraph 2 the words "(and also" were replaced with the words "leased (or rented", the word "their" should be deleted, add the words "or the place of residence of a natural person";
supplemented by paragraph 3 to read as follows: "3. the peculiarities of the registration of taxpayers as taxpayers are determined by the Ministry of the Russian Federation under taxes and tax collections.
128. Article 336: in the first subparagraph of paragraph 1 the word "tax" should be replaced by the words "tax";
in paragraph 2: sub-paragraph 1, after the words "common minerals" add the words "and groundwater, not listed on the State balance of mineral reserves";
in subparagraph 4, the words "waste (loss) mining" were replaced by the words "piles, or wastes (losses) of mining", the words "their extraction was previously" were replaced by the words "in mining from the depths they were";
complement subparagraph 5 to read as follows: "5) drainage of underground water, not carried on the State balance of mineral reserves, recoverable with mining or during construction and operation of underground structures.
129. Article 337: in paragraph 1, the words: "extractive industries" should be replaced by the words "mining and quarrying (unless otherwise provided for in paragraph 3 of the present article)", the words "(hereinafter in this chapter-quality standards)" should be deleted;
supplemented by a paragraph reading: "cannot be recognized mineral products obtained at the further processing (enrichment, Technology Division) of the mineral, which is manufacturing products.";
in paragraph 2: (a) in subparagraph 1, the word "trade" be replaced with "anthracite";
fifth paragraph of subparagraph 3 shall be amended as follows: "natural combustion gas (dissolved gas or a mixture of dissolved gas and gas caps) from oil, oil, gazokondensatnoneftjanyh, oil and gas, oil and gas deposits, extracted through oil wells (hereinafter gas)";
in subparagraph 4: the first-third paragraphs shall be reworded as follows: "4) commodity ore: ferrous metals (iron, manganese, chrome);
non-ferrous metals (aluminium, copper, nickel, cobalt, lead, zinc, Tin, tungsten, molybdenum, antimony, mercury, magnesium, and other non-ferrous metals not provided for in other groups) ";
the fifth paragraph should be deleted;
subparagraph 5, after the words "their" add the words "internally", the words "may not be recognized by the explorations of mineral products obtained at the further processing of multi-component integrated ore enrichment and metallurgical production (enrichment, technological repartition)" should be deleted;
in subparagraph 6: in the first paragraph, the word "oil" should be deleted after the word "barytes" complement the word "asbestos";
second paragraph considered new subparagraph 7 and the word "mining" were replaced by the words "7) mining", after the words "TALC (soapstone), the word" Supplement "Magnezit Group";
paragraph three take it 8 new subparagraph to read: "8) bituminous rocks (except as provided in subparagraph 3 of this paragraph)";
subparagraphs 7-12 considered sub-items accordingly 9-14;
subparagraph 13 considered subparagraph 15 to read as follows: ") 15 underground water containing minerals (industrial water) and (or) natural curative resources (mineral water), as well as thermal water";
complement subparagraph 16 to read as follows: "16) raw radioactive metals (in particular, uranium and thorium).";
in paragraph 3: the first paragraph should be deleted;
in the second paragraph, the words "in addition to a useful fossil declension applies received" were replaced by the words "3. Minerals also recognized products, is the result of the development of the field received ".
130. Article 338:

in paragraph 1, the words "all extracted mineral resources" were replaced by the words "each of the extracted mineral", the words "and groundwater" should be deleted;
in paragraph 2 the words "unless otherwise provided for in this article" deleted;
item 4 shall be amended as follows: "4. The tax base shall be determined separately for each extracted useful fossil, estimated in accordance with article 337 of the present code.";
supplement paragraph 5 to read as follows: "5. In respect of extracted minerals that have different tax rates or tax rate is calculated according to the conversion rate, the tax base shall be determined for each tax rate."
131. Article 339: in the name of the word "Definition" were replaced by the words "the procedure for determining the";
in paragraph 1, the words "from a kind of" were replaced with the words "produced from the extracted", the word "net" should be deleted;
paragraph 2: in the first paragraph, the words "content indicators" were replaced by the words "according to the content of", the words "paragraph 3 of this article," shall be replaced with the words "this article", the word "impossible" after the word "method" to supplement the word "impossible", the words "determine the number of extracted minerals" should be deleted;
in the second paragraph, the words "mining technology used by the taxpayer" were replaced by the words "mining technology";
paragraph three regarded as new paragraph 3 and in it: the word "the" should be replaced by "3. At the same time;
supplement paragraph read: "actual losses of mineral recognized the difference between the estimated amount of the mineral, which reduced the mineral reserves and the number actually mined mineral identified at the conclusion of the whole technological cycle of mineral extraction. The actual loss of the mineral are taken into account when determining the number of extracted mineral in the tax period in which their measurement, in an amount determined according to the results of the measurements. ";
paragraphs 3 and 4 and 4 points respectively take 5;
supplement paragraphs 6-8 to read as follows: "6. The number of extracted mineral, determined in accordance with article 337 of this code as a useful components contained in the extracted a multi-component integrated ore, ore component is defined as the number of chemically pure.
7. in determining the amount of extracted in the tax period fossil is taken into account, unless otherwise provided for in paragraph 8 of this article, declension, in respect of which the tax period completed complex technological operations (processes)-mining (extraction) of mineral from the bowels (waste, losses).
The development of mineral deposits in accordance with a license (permission) to mineral extraction takes into account the entire complex of technological operations (processes) provided for technical project to develop mineral deposits.
8. When implemented and (or) use of mineral raw materials prior to the completion of complex manufacturing operations (processes) provided for technical project development of mineral deposits, the number obtained in the tax period is defined as the number of mineral mineral mineral is contained in the specified, implemented and (or) used for own needs in this tax period.
132. Article 340, paragraph 2 to complement the new third subparagraph to read as follows: "If the revenue from the sale of the extracted mineral received in foreign currency, it is converted into roubles at the exchange rate established by the Central Bank of the Russian Federation on the date of implementation of the extracted mineral is defined depending on the taxpayer's method of revenue recognition in accordance with article 271 or article 273 of this code.";
paragraph 3 to complement the new second paragraph to read as follows: "If the revenue from the sale of the extracted mineral received in foreign currency, it is converted into the currency of the Russian Federation at the rate set by the Central Bank of the Russian Federation on the date of implementation of the extracted mineral is defined depending on the taxpayer's method of revenue recognition in accordance with article 271 or article 273 of this code.";
paragraph 4: the first paragraph shall be reworded as follows: "4. in case of absence of the taxpayer realizing the extracted mineral taxpayer applies the method of assessment described in subparagraph 3 of paragraph 1 of this article.";
in the second paragraph, the words "on income tax" should be replaced by the words "on income tax organizations";
in the third paragraph, the word "formation" should be replaced by the word "definition", the words "reporting (tax) period" were replaced by the words "in the tax period";
in subparagraph 1, the words "and when the implementation of extracted minerals (including tangible costs undertaken" should be replaced by the words "in the implementation of extracted minerals (including material costs, as well as with the exception of expenses carried out";

in subparagraph 2, the words "in" should be replaced by the word "when";
in subparagraphs 3 and 4, the words "of mining production" should be replaced by the word "booty";
in subparagraph 6, the words "paragraphs 9 and 10" were replaced by the words "paragraphs 8 and 9," the words "mining production" should be replaced by the word "booty";
in subparagraph 7: in the first paragraph, the words "of mining production" should be replaced by the word "booty";
paragraph three should be deleted;
in the fourth paragraph the word "undertaken" should be replaced by the word "produced", the third sentence should read as follows: "in determining the computed value of the extracted mineral also takes into account the indirect costs determined in accordance with Chapter 25 of this code."; to complement the offerings of the fourth and fifth as follows: "the indirect costs incurred by the taxpayer during the reporting (tax) period, shared between costs of mining and other activities of the taxpayer costs proportional to direct expenditures related to the extraction of mineral resources in the total amount of direct costs. The total amount of expenditure incurred by the taxpayer in the tax period shall be apportioned among the mined minerals in proportion to each mineral mined in the total number of extracted minerals in this tax period. ";
the fifth paragraph should be deleted;
supplement paragraphs 5 and 6 to read as follows: "5. the valuation of precious metals mined, extracted from the root (ore), technotronic and placer deposits, is based on the prevailing conditions of the taxpayer in the relevant tax year (and in their absence, in the near of previous fiscal periods) the sales price of chemically pure metal excluding value-added tax, reduced the cost to the taxpayer of its refining and delivery (transport) to the recipient.
When this unit cost specified extracted mineral is defined as the product of the share (inventory quantity) of chemically pure metal per unit extracted mineral and unit cost of chemically pure metal.
6. valuation of mined precious stones are produced based on their initial evaluation, carried out in accordance with the legislation of the Russian Federation on precious metals and jewels.
Valuation obtained unique gems and unique nuggets of precious metals, are not recyclable, is based on the prices of their implementation without regard to value added tax, reduced the cost to the taxpayer for their delivery (transport) to the recipient.
133. Article 341 shall read as follows: "article 341. Tax period the tax period recognized by calendar month. ".
134. Article 342 paragraph 1: sub-paragraph 2 shall be amended as follows: "2) associated gas";
in subparagraph 3, the words "passing and drainage of groundwater is not recorded on the State balance of mineral resources" were replaced by the words "groundwater containing minerals (industrial water)";
subparagraph 6 deleted;
subparagraph 7 considered subparagraph 6 and after the words "used" to supplement the word "taxpayer", after the words "filling" add the words "in container";
subparagraph 8 considered subparagraph 7 and after the words "used" to supplement the word "taxpayer";
paragraph 2 shall be amended as follows: "2. Unless otherwise stipulated by paragraph 1 of this article, tax is due on the tax rate: 3.8 per cent during extraction of potassium salts;
4.0 per cent during extraction: peat;
coal, brown coal, hard coal and oil shale;
apatite-nepheline, apatite and phosphorite ores;
4.8 percent when extraction of conditioned ores of ferrous metals;
5.5 percent in mining: raw radioactive metals;
mining and chemical non-metallic raw materials (except potash salts, apatite-nepheline, apatite and phosphorite ores);
non-metallic raw materials used mainly in the construction industry;
natural salt and pure sodium chloride;
underground thermal water and industrial;
nepheline, bauxite;
6.0 percent in mining: mining non-metallic raw materials;
bituminous minerals;
concentrates and other products containing gold;
other minerals n.e.c.;
6.5 per cent during extraction: concentrates and other products containing precious metals (except gold);
precious metals are useful components of a multi-component integrated ore (except gold);
certified piezooptic product raw materials, high-purity quartz raw materials and semiprecious raw materials raw materials;
7.5 per cent with mineral water;
8.0 per cent during extraction: conditioned ores of non-ferrous metals (except for bauxite and alumina plants);
rare metals, as forming their own deposits and are passing the components in other mineral ores;
multicomponent complex ores, as well as the useful components of a multicomponent complex ores, except precious metals;
natural diamonds and other precious and semi-precious stones;
16.5 per cent during extraction of hydrocarbons.

Taxpayers have funded through own means of prospecting and exploration of mineral deposits they developed or completely vozmestivshie all State expenditures on prospecting and exploration of the corresponding quantity of these mineral deposits and excepted as of July 1, 2001 year in accordance with federal laws on royalties for the reproduction of the mineral resources in the development of these deposits to pay a tax in respect of minerals originating in the appropriate license block , by a factor of 0.7.
135. Article 343 shall be reworded as follows: "article 343. Order of calculation and payment of tax 1. The amount of tax on the explorations of minerals is calculated as corresponding to the tax rate, the percentage of the tax base.
2. the amount of tax is calculated on the end of each tax period on each a valuable fossil. Tax payable at the location of each site, the taxpayer supplied for use in accordance with the legislation of the Russian Federation. While the amount of tax payable is calculated on the basis of the proportion of mineral extracted at each site, in total number of extracted mineral of that kind.
3. The amount of tax calculated on minerals, gained outside the territory of the Russian Federation, shall be paid at the location of the organization or place of residence of the individual entrepreneur. ".
136. Article 344 shall be reworded as follows: "article 344. Terms of tax payment, the amount of tax payable at the end of the tax period shall be paid not later than 25-th day of the month following the previous tax period. ".
137. article 345, paragraph 1: the words "occurs during the tax period" should be replaced by the words "raised from the tax period";
supplemented by a paragraph reading: "tax declaration is submitted by the taxpayer to the tax authorities of the location (residence) of the taxpayer."
Article 2. To amend 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, p. 3413; N 53, art. 5023; 2002, N 1, art. 4) the following amendments and supplements: 1. In article 2 the second paragraph shall be reworded as follows: "the law of the Russian Federation dated December 27, 1991 N 2116-I" on tax on profit of enterprises and organizations "(records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 11, art. 525), except §§ 1, 2, 6, 9, 10 and 10-1 order of the calculation of the tax base and the application of tax benefits, listed below, which shall be null and void in the following order: ";
third paragraph add the words along the following lines: "for agricultural producers-fishermen (kolkhozes) exemption from profit tax shall be valid for three years from the date of entry into force of this federal law;", in the ninth paragraph of the phrase "tax relief" in appropriate cases be replaced by the words "tax benefit" in appropriate cases.
2. In article 6: in the first part of the word "non owners" were replaced by the words "non-primary" owners;
part two should be deleted.
3. Article 7 supplemented by suggestions as follows: "the specified procedure does not apply to positive (negative) exchange rate differences from the recalculation of the obligations and requirements for long-term loans granted from borrowed funds by the Bank. If it is not possible to determine the source of the credit, the taxpayer determines the share of shareholders ' equity in the amount of hosted tools and the ratio of own and attracted funds in the amount of obligations and requirements on such long-term credit. ".
4. Article 8 shall be amended as follows: ' article 8. With interest on State securities of the Russian Federation received Russian organizations-the primary owners of such securities in Exchange for short-term government bonds beskuponnye in accordance with the decision of the Government of the Russian Federation dated July 20, 1998 N 843, the tax is levied at a rate of 15 percent during the ownership of such securities on the date of Exchange till the date of their sale or other disposal.
Income received by the Russian organizations upon payment in accordance with the terms of the issue of State securities of the Russian Federation and municipal securities, placed outside the territory of the Russian Federation, the interest income tax rate applied to the amount established by article 284, paragraph 1 of the present code. ".
5. Article 10 shall be amended as follows: "article 10.
1. As of January 1, 2002 year taxpayer, rolling on the definition of income and expenses on an accrual basis, shall:

1) make an inventory of accounts receivable as of December 31, 2001 inclusive, allocate inventory process receivables for sold but not paid for goods (work, service), property rights, and also reflected in the composition of income from sales revenues, defined in accordance with article 249 of the tax code of the Russian Federation, which had not previously been taken into account in forming of the tax base for income tax;
2) reflected in the composition of the unrealized revenue fines, penalties or other sanctions for breach of contractual obligations, in accordance with article 250 of the tax code of the Russian Federation, if such amounts were not taken into account when generating the tax base for income tax prior to the entry into force of chapter 25 of the tax code of the Russian Federation, as well as to reflect other extraordinary income consisting of income, determined in accordance with articles 250 and 271 of the tax code of the Russian Federation not previously taken into account in forming of the tax base for income tax;
3) reflect the unrealized income consisting of amounts arising from changes in the size of the obligations and requirements for financial instruments futures for the period from the date of occurrence of the obligations and requirements on December 31, 2001 inclusive in accordance with the requirements of chapter 25 of the tax code of the Russian Federation, if such amounts were not taken into account when generating the tax base for income tax until the entry into force of the said chapter of the tax code of the Russian Federation.
The provisions of this subparagraph do not apply to transactions with financial instruments futures, the subject of which is a foreign currency, concluded before August 17, 1998 year and provide for their execution after the specified date;
4) include in income the amounts due, one-time restoration because of the differences in the evaluation of objects or operations to be taken into account for tax purposes in accordance with the requirements of chapter 25 of the tax code of the Russian Federation. These objects or operations include, inter alia, the remnants of the unused funds reserves, in which, in accordance with the legislation of the Russian Federation in force before the entry into force of chapter 25 of the tax code of the Russian Federation, the reduced tax base.
Referred to in this subparagraph: provisions do not apply in respect of amounts of reserves for future expenses for repairs, formed organizations pursuant to article 260 of the tax code of the Russian Federation;
the amounts of reserves for doubtful debts if the organization before January 1, 2002 year recognized revenue for tax purposes for the shipment;
the amounts of reserves to guarantee repair of the funds relating to the objects, the term of warranty repairs of which has not expired;
the amounts of reserves for future expenses to pay for vacations, not used as of January 1, 2002 year;
the amounts of reserves for possible losses on loans, banks generated, not used as of January 1, 2002 year;
the amounts of reserves for impairment of securities organizations formed the professional participants of the securities market, carrying out dealer activity in accordance with article 300 of the tax code of the Russian Federation, not used as of January 1, 2002 year.
In the event that the subsequent does not use reserves as specified in this subparagraph, in accordance with the established procedure, such amounts should be included in the composition of the current income tax reporting (tax) period;
5) reduce income specified in subparagraphs 1 and 2 of this paragraph, the amount of positive exchange differences, which previously have been taken into account in determining the tax base before the entry into force of chapter 25 of the tax code of the Russian Federation;
6) to include in income the amount of negative differences from revaluation of securities that are considered by the taxpayer on January 1, 2002 onwards, as the difference between the acquisition price and the book value of these securities as of December 31, 2001 year taken into account in the calculation of income tax in accordance with legislation in force before the entry into force of chapter 25 of the tax code of the Russian Federation.
2. As of January 1, 2002 year in determining the tax base of the taxpayer, rolling on the definition of income and expenses on an accrual basis, must also: 1) include expenses deductible, the amount of revenues, determine in accordance with legislation in force before the entry into force of chapter 25 of the tax code of the Russian Federation, the cost of implemented but not paid as of December 31, 2001 year goods (works , services), which have not previously been taken into account in forming of the tax base for income tax. While these amounts are included in expenses deductible income from realization, only when their documentary evidence;

2) take into account in the tax account balances cost of work-in-progress, finished products in stock, shipped (by), but not sold goods (works, services) defined as of December 31, 2001 year in accordance with the procedure in force prior to the entry into force of chapter 25 of the tax code of the Russian Federation, as the cost of remnants of work-in-progress, finished products in stock, shipped (by), but not sold goods (works, services) as of January 1, 2002 year;
3) included in the expenses deductible income amounts to be one-time write-offs as a result of changes in classification of objects, taken into account for tax purposes in connection with the entry into force of chapter 25 of the tax code of the Russian Federation. The composition of the depreciable property excluded objects the taxpayer entered into operation before the entry into force of chapter 25 of the tax code of the Russian Federation, the initial (replacement) value of less than 10000 roubles (inclusive) or lifespan of less than 12 months.
One-time write-off shall be, in particular: nedonachislennoj amount of depreciation on intangible assets that objects in accordance with Chapter 25 of the tax code of the Russian Federation from January 1, 2002 year subject to a one-time write-off as expense, reduces the tax base, or are ignored for tax purposes as intangible assets in accordance with this chapter of the tax code of the Russian Federation;
the amount of depreciation on nedonachislennoj small components and subjects in production;
expenses of future periods, which, in accordance with Chapter 25 of the tax code of the Russian Federation from January 1, 2002 year (due to their lack of deferred expenses in accordance with this chapter of the tax code of the Russian Federation) are subject to a one-time write-off as expenses deductible tax base, or are ignored for tax purposes in accordance with Chapter 25 of the tax code of the Russian Federation.
As of January 1, 2002 the year the taxpayer shall reflect in tax accounting the cost objects that belong to the amortiziruemomu property of classification and assessment in accordance with Chapter 25 of the tax code of the Russian Federation;
4) reflected in the composition of sales costs of fines, penalties or other sanctions for breach of treaty obligations under article 265 of the tax code of the Russian Federation, if such amounts were not taken into account when generating the tax base for income tax prior to the entry into force of chapter 25 of the tax code of the Russian Federation, as well as reflect in the composition of expenditure other extraordinary charges, determined in accordance with articles 265 and 272 of the tax code of the Russian Federation not previously taken into account in forming of the tax base for income tax;
5) reflected in the composition of the tax expenditure arising from changes to the size of the obligations and requirements for financial instruments futures for the period from the date of occurrence of the obligations and requirements on December 31, 2001 inclusive in accordance with the requirements of chapter 25 of the tax code of the Russian Federation, if such amounts were not taken into account when generating the tax base for income tax until the entry into force of the said chapter of the tax code of the Russian Federation;
The provisions of this subparagraph do not apply to transactions with financial instruments futures, the subject of which is a foreign currency, concluded before August 17, 1998 year and provide for their execution after the specified date;
6) reduce the costs referred to in this paragraph, the amount of negative exchange differences, which had previously been reported in determining the tax base before the entry into force of chapter 25 of the tax code of the Russian Federation;
7) include expenditure of positive differences from revaluation of securities that are considered by the taxpayer on January 1, 2002 onwards as the difference between the acquisition price and the book value of securities as of December 31, 2001 year taken into account in the calculation of income tax in accordance with the legislation in force prior to the entry into force of chapter 25 of the tax code of the Russian Federation.
3. the amount of the outstanding loss previous fiscal periods as of January 1, 2001 year, reduces the tax base for income tax in accordance with the applicable legislation of the year January 1, 2002 up, after the entry into force of chapter 25 of the tax code of the Russian Federation recognizes the loss for tax purposes and transferred into the future in accordance with the provisions of article 283 of the tax code of the Russian Federation.
4. Loss, determined in accordance with the legislation in force in the year 2001 as of December 31, 2001 year in an amount not exceeding the amount of the loss, reported as of July 1, 2001 year, recognizes the loss for tax purposes and transferred into the future in accordance with the provisions of article 283 of the tax code of the Russian Federation.

5. Tax base calculated in the manner prescribed by this article, shall not be reduced by the amount of the loss determined in accordance with paragraphs 3 and 4 of this article.
6. determined in accordance with this article, tax base, tax rates are applied, established by article 284 of the tax code of the Russian Federation. If you are defining the tax base in accordance with this article the taxpayer received the loss, the tax base is recognized equal to zero, and the resulting loss is not taken into account for tax purposes.
The amount of receivables relating to transactions and entries posted in forming of the tax base in accordance with this article, shall not participate in the formation of reserves for doubtful debts created pursuant to articles 266 and 292 of the tax code of the Russian Federation.
7. For fixed assets, which entered into service by the taxpayer during the period until January 31, 1998 onwards, the provisions of paragraph 8 of article 258 of the tax code of the Russian Federation with regard to the binding nature of the condition of the documentary confirmation of filing documents for registration shall apply from January 1, 2003 year.
8. The amount of tax calculated in accordance with the provisions of this article, shall be paid to the budget in the following order: 1) calculated sales tax amount on a monthly basis (quarterly) equal installments during the 2002 year beginning from the second quarter of the deadlines for payment of the tax according to the results of the relevant reporting period, the amount of tax within 10 per cent of the tax amount calculated on the basis of the tax base for the year 2001;
2) part of the amount of tax calculated at the rate of 10 to 70 per cent of the monthly (quarterly) equal installments during the 2003-2004 biennium, within the time limit for payment of the tax according to the results of the relevant reporting period, the amount of tax in the range of 10 to 70 per cent of the tax amount calculated on the basis of the tax base for the year 2001;
3) remainder of the calculated tax amount on a monthly basis (quarterly) equal installments during the 2005-2006 biennium-to the amount of tax in excess of 70 per cent of the tax amount calculated on the basis of the tax base for the 2001 year.
9. the taxpayer, rolling with January 1, 2002 years on the definition of income and expenditure on cash basis, in determining the amount of the tax in accordance with paragraph 8 of this article determines the tax base, taking into account provided for in chapter 25 of the tax code of the Russian Federation features of income and expenditure and the date of their recognition.
As of January 1, 2002 year taxpayer, rolling on the definition of income and expenditure, cash must: reflect the composition of the income amount of advance payments received, which had not previously been taken into account in forming of the tax base for income tax;
revenues include amounts to be one-time restoration because of the differences in the evaluation of objects or operations to be taken into account for tax purposes in accordance with the requirements of chapter 25 of the tax code of the Russian Federation. These objects or operations include, inter alia, the remnants of the unused funds reserves, deductions in accordance with the applicable law prior to the entry into force of chapter 25 of the tax code of the Russian Federation reduced the tax base. Referred to in this paragraph, the provisions do not apply in respect of reserves for doubtful accounts, if your organization prior to January 1, 2002 year recognized revenue for tax purposes for the shipment;
included in the expenses deductible income amounts to be one-time write-offs as a result of changes in classification of objects, taken into account for tax purposes in connection with the entry into force of chapter 25 of the tax code of the Russian Federation.
A one-time write-off of eligible nedonachislennoj amount: depreciation on fixed assets objects, the taxpayer entered into operation before the entry into force of chapter 25 of the tax code of the Russian Federation to be excluded from the definition of property, if the original (restoring) the value of such objects is less than 10000 roubles (inclusive), or the term of less than 12 months;
nedonachislennoj amount of depreciation on intangible assets that objects in accordance with Chapter 25 of the tax code of the Russian Federation from January 1, 2002 year subject to a one-time write-off as expense, reduces the tax base, or are ignored for tax purposes as intangible assets in accordance with this chapter of the tax code of the Russian Federation;
the amount of depreciation on nedonachislennoj small components and subjects in production.
While the composition of expenditure, reducing the tax base may be included only sums nedonachislennoj depreciation the depreciable property objects actually paid as of January 1, 2002 year.

10. taxpayers whose amount receivable on January 1, 2002 year proportion of debt-financed organizations-representing more than 30 per cent of buyers, pay the amount of tax calculated in accordance with this article, in the budget over five years, beginning from the second quarter of 2002 year the deadlines for the payment of advances for income tax according to the results of each reporting (tax) period.
11. the taxpayer, rolling with January 1, 2002 years on the definition of income and expenditure on cash basis, when the tax base in accounting (tax) period in accordance with the procedure laid down in chapter 25 of the tax code of the Russian Federation, does not include income and expenses received (passed) funds or other property in payment for goods (works, services) or in satisfaction of requirements or obligations, if in accordance with the laws of the in force before the entry into force of chapter 25 of the tax code of the Russian Federation, such expenses (income) are taken into account in forming of the tax base for income tax.
12. In accordance with this federal law the taxpayer calculates the tax base determined in accordance with this article, and is not later than July 28, 2002 year tax return for income tax, computed in accordance with the provisions of this article, in accordance with article 289 of the tax code of the Russian Federation. "
6. Supplement article 10-2 as follows: "article 10-2. In accordance with this federal law, the taxpayer has the right to make changes in accounting policies for tax purposes, income tax in the period of one month from the date of publication of this federal law and in the event of a change in the order of payment of income tax in the budget to provide relevant information to the tax authority at the place of their residence.
In accordance with this federal law the taxpayer calculates the tax base for income tax for the first six months of 2002 year and not later than July 28, 2002 year tax return for income tax for the first half of the year 2002 in accordance with article 289 of the tax code of the Russian Federation.
If by results of a specified amount of recalculation of tax payable to the budget exceeds the amount of the advance payments that were due for payment during the first half of the year 2002, the amount of such exceedance shall be paid to the budget in the first half of the year 2002 on the dates and in the manner established in article 287 of the tax code of the Russian Federation.
If the taxpayer alone calculated and paid to the budget in the manner prescribed by this article, the amount of income tax (advance payment for income tax), the tax authorities may not apply to these amounts, the provisions of article 75 and chapter 16 of the tax code of the Russian Federation.
If by results of a specified amount of recalculation of tax payable to the budget, less than the amount of the advance payments that were due for payment during the first half of the year 2002, the amount of overpaid tax in the budget shall be returned to the taxpayer in the manner prescribed by articles 78 and 79 of the tax code of the Russian Federation. "
7. Supplement article 10-3 as follows: "article 10-3. The provisions of paragraph 2 of article 275 of the Russian Federation tax code applicable in the year 2002 with the following considerations: in determining the total tax amounts are dividends received by the tax agent since the entry into force of chapter 25 of the tax code of the Russian Federation prior to the date of the distribution between the shareholders (participants) of the amounts of dividends. "
Article 3. To amend the Federal law dated August 8, 2001 N 126-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, as well as on repealing individual legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2001, no. 33, p. 3429; 2002, N 1, p. 4) the following amendments and supplements: 1. (repealed-the Federal law dated 27.07.2006 N 151-FZ) 2. In article 6 the words "payments for subsoil use" should be replaced by the words "regular payments for mining".
3. Supplement article 7-1 to read as follows: "article 7-1. Taxpayers, who at the time of entry into force of this federal law in accordance with the legislation of the Russian Federation granted to use subsoil plot are subject to registration as a taxpayer tax on mineral extraction within 60 days from the date of entry into force of this federal law.
4. Article 13 paragraph be supplemented as follows: "in respect of minerals originating before January 1, 2002 year, deductions for the reproduction of mineral-raw-material base shall be calculated and paid in the order, which was in force until January 1, 2002 year, irrespective of the date of receipt of cash for sold products.".

Article 4. To the law of the Russian Federation "on the bowels" (as amended by the Federal law of March 3, 1995 N 27-FZ) (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 16, art. 834; Collection of laws of the Russian Federation, 1995, N 10, art. 823; 1999, N 7, art. 879; 2001, no. 33, art. 3429) the following amendments and supplements: 1. in paragraph 8 of part 2 of article 20, the words ", or the submission of false information" were replaced by the words "on the bowels".
2. Article 39: part 5 the word "royalty" were replaced by the words "when using the subsoil", add the words "in force on the date of signature of the agreement";
the sixth part shall be reworded as follows: "in the performance of production sharing agreements concluded before the entry into force of the Federal law on production sharing agreements", apply payment calculation and payment conditions when using mineral resources set out in the agreements. "
3. Article 40 supplement part as follows: "One-time payments for subsoil use upon the occurrence of certain events specified in the licence, shall be credited to the federal budget and the budgets of the constituent entities of the Russian Federation in accordance with the budgetary legislation of the Russian Federation."
4. (repealed-the Federal law dated 19.05.2010 N 89-FZ) 5. In article 43 paragraph 1: the fourth paragraph shall be reworded as follows: "regular payments for subsoil use are not collected for:";
subparagraph 3 should be deleted;
subparagraphs 4 and 5 take respectively 4 and 3 paragraphs;
paragraphs 2-4 shall be reworded as follows: "2. The dimensions of the regular payments for subsoil use are defined depending on locational conditions, lot size, type of mineral, duration of work, degree of geological knowledge of the territory and the degree of risk.
Regular payment for subsoil use is charged for the licensed area provided one, minus the square of the returned part of the license area. Payments for subsoil use right are established in strict accordance with the phases and stages of geological process and are paid: at the rate established for carrying out exploration works for lot size, at which appropriate mineral reserves (except for area of mining lease and (or) mountain taps) and takes into account the State balance of stocks;
at the rate established for work on finding and assessment of mineral deposits, for the area from which the excluded territories open fields.
The rate of payment for subsoil use is established in a single square kilometre area of the subsoil of a year.
Particular amount of the rates payment for subsoil use must be set by the executive organ of State power of constituent entities of the Russian Federation for presenting the territorial authority in the field of management of State Fund subsoil separately for each plot, for which the license is granted in accordance with the established procedure for subsoil use and which has a location in the territory of the Russian Federation, within the following limits: (rubles per 1 sq. kilometer) Minimum Maximum Rate 1. Rates of regular payments for subsoil use in order to find and evaluate hydrocarbon mineral hydrocarbon 120 360 on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as outside of the Russian Federation in the territories under the jurisdiction of the Russian Federation 50 150 precious metals metal minerals 90 270 50 150 alluvial deposits of minerals of all types 45 135 non-metallic minerals , coal, oil shale and peat 27 90 Other solid minerals groundwater 20 50 30 90 2. Rates of regular payments for subsoil use for mineral exploration hydrocarbon hydrocarbon 5 000 20 000 on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as outside of the Russian Federation in the territories under the jurisdiction of the Russian Federation precious metals 4 000 16 000 3 000 18 000 1 900 10 500 metal minerals alluvial deposits of minerals of all kinds of non-metallic minerals 1 500 12 000 1 500 7 500 Other solid minerals underground water 1 000 10 000 800 1 650 3. Rates of regular payments for subsoil use during construction and operation of underground structures not related to mining and oil and gas condensate Storage (rubles per 1 tonne) 3.5 5 storage of natural gas and helium (rubles per 1000 m3) 0.2 0.25

The amount of regular payments for subsoil use included organizations in the composition of the other costs associated with production and sales, are considered when determining the tax base for income tax of organizations throughout the year in equal portions.
3. the size of the regular payments for subsoil use, conditions and procedure for levying them when performing production sharing agreements are installed on production sharing agreements within the limits set by this article.
When you run the production sharing agreements concluded before the entry into force of the Federal law on production sharing agreements ", apply the conditions for the calculation and payment of regular payments established by those agreements.
When you run the production sharing agreements concluded after the entry into force of the Federal law on production sharing agreements "and before the entry into force of this article, payment of regular payments for subsoil use, conditions and manner of their charging those agreements are established in accordance with the legislation of the Russian Federation in force at the date of the signing of each such agreement.
4. Regular payments for subsoil use subsoil users are paid on a quarterly basis not later than the last day of the month following the quarter end, equal instalments at the rate of one-fourth of the amount of payment, calculated for the year.
The procedure and conditions for levying regular payments for subsoil use of subsoil users, searching and exploration on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as outside of the Russian Federation in the territories under the jurisdiction of the Russian Federation shall be established by the Government of the Russian Federation, and the amount of the payment shall be made in the federal budget. ";
supplement paragraph 6 to read as follows: "6. the subsoil Users on a quarterly basis not later than the last day of the month following the quarter end, are in territorial bodies on subjects of the Russian Federation Ministry of the Russian Federation under taxes and tax collections and the Ministry of natural resources of the Russian Federation at the location of the subsoil areas calculations regular payments for subsoil use on forms approved by the Ministry of the Russian Federation under taxes and tax collections in agreement with the Ministry of natural resources of the Russian Federation."
Article 5. To amend the budget code of the Russian Federation (collection of laws of the Russian Federation, 1998, N 31, art. 3823; 2000, no. 32, St. 3339; 2001, no. 33, art. 3429) the following amendments and supplements: 1. in paragraph 4 of article 41: second paragraph add the words "after payment of taxes and duties stipulated by legislation on taxes and fees";
third paragraph add the words "after payment of taxes and duties stipulated by legislation on taxes and fees".
2. In article 42, paragraph 1 complement the paragraph as follows: "specified in this paragraph the income from the use of property that is in State or municipal ownership, are included in the respective budgets of income after taxes and fees provided for by legislation on taxes and fees.";
in paragraph 2 the word "fully" should be replaced by the words "after payment of taxes and duties stipulated by legislation on taxes and fees, in full".
3. (repealed-Federal Act of 20 August 2004 N 120-FZ) 4. Article 51: the second subparagraph of paragraph 1 the word "fully" should be replaced by the words "after payment of taxes and duties stipulated by legislation on taxes, in full";
second paragraph of paragraph 2, after the words "the profit of the Bank of Russia", add the words "remaining after payment of taxes and other obligatory payments".
5. (repealed-Federal Act of 20 August 2004 N 120-FZ) 6. In paragraph 2 of article 60, the word "fully" should be replaced by the words "after payment of taxes and duties stipulated by legislation on taxes, in full".
Article 6. Article 1 of the law of the Russian Federation from March 21, 1991 N 943-I "on the tax authorities of the Russian Federation (RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 15, p. 492; collection of laws of the Russian Federation, 1999, no. 28, art. 3484), after the words "compulsory payments," add the words "correct calculation, completeness and timeliness in the corresponding budget payments when using the subsurface.".
Article 7. (Repealed-Code of Russian Federation from 28.05.2003 N 61-FL) Article 8. (Repealed-the Federal law dated 08.12.2003. N 159-FZ) Article 9. To amend the Federal law dated August 5, 2000 N 118-FZ "on the entry into force of part two of the tax code of the Russian Federation and amending certain legislative acts of the Russian Federation on taxes" (collection of laws of the Russian Federation, 2000, no. 32, p. 3341; 2001, no. 13, p. 1147; N 51, art. 4830; N 53, art. 5030) the following changes and additions: 1. Supplement article 9-1 to read as follows:

"Article 9-1. Established that in the period after the entry into force of the Federal law "about lawyer activity and legal profession in the Russian Federation" and to bring their organizational-legal forms in accordance with the requirements specified by the Federal law, the Bar Association and other legal education, in force at the time of the enactment of the Federal law "about lawyer activity and legal profession in the Russian Federation", bear responsibilities for the execution of the functions of the tax agent, as provided for in articles 226 and 244 of the tax code of the Russian Federation. "
2. (repealed-the Federal law from 18.08.2004 N 102-ФЗ) article 10. (Repealed-Federal Act of 22/08/2004, no. 122-FZ), Article 11. Articles 13 and 25 of the law of the Russian Federation from June 28, 1991 N 1499-I "on medical insurance for citizens of the Russian Federation (RSFSR Congress of people's deputies and the Supreme Soviet of the RSFSR, 1991, no. 27, art. 920; Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 17, art. 602) deleted.
Article 12. Insurers listed in subparagraph 2 of paragraph 1 of article 6 of the Federal law "about obligatory pension insurance in the Russian Federation", is entitled to the sum of premiums paid in accordance with the Federal law since January 1, 2002 year, credit on account of the performance of its obligations on payment of compulsory insurance payments (installments) when converting insurance payments (installments) in accordance with this federal law. If this specified recalculation is performed in the first half of year 2002 and reflected in the separate declaration (calculating) provided to the tax authorities in the first half of the year 2002.
Article 13. To establish that article 297 of the tax code of the Russian Federation shall cease to have effect with the January 1, 2005 year.
Article 14. To amend the Federal law of December 15, 2001 N 167-FZ "about obligatory pension insurance in the Russian Federation" (collection of laws of the Russian Federation, 2001, N 51, art. 4832), the following changes and additions: article 28: the second paragraph of paragraph 2 should be deleted;
paragraph 3 shall be amended as follows: "3. The minimum size fixed payment to finance insurance and accumulative parts of employment pension is determined in the amount of 150 roubles per month and is required for payment. While 100 roubles is sent to finance the insurance part of the labour pension, 50 rubles-funded financing part of the labour pension. ";
Article 29 shall be amended with paragraph 3 to read as follows: "3. individuals pay premiums in the form of a fixed payment to finance insurance and accumulative parts labour pension, may voluntarily enter into legal relations for compulsory pension insurance and carry out payment of insurance contributions to the budget of the Pension Fund of the Russian Federation in the portion exceeding the fixed payment amount.".
Article 15. The President of the Russian Federation and to entrust the Government of the Russian Federation to bring its normative acts in compliance with this federal law.
Article 16. This federal law shall enter into force on the expiry of one month from the date of its publication and shall be put into effect in the following order: paragraph 1 of article 1, paragraphs 5 and 6 of article 2, paragraph 5 of article 3, articles 7, 9 and 12 of this Federal Act entered into force on the expiry of one month from the day of official publication of this federal law;
paragraphs 24, 40, 91 and 93 article 1 of the present Federal law effective from June 1, 2002 year;
paragraphs 133 and 136 article 1 of the present Federal law effective from August 1, 2002 year;
paragraphs 41 and 42, paragraph four of article 99, paragraph 1 and article 8 of the present Federal law effective from January 1, 2003 year.
Subject to the provisions of this federal law, other than those specified in the second to fifth subparagraphs of this article covers the relations arising from the January 1, 2002 year.
(Part three-the Federal law is excluded from 24.07.2002 N 104-FZ), the President of the Russian Federation v. Putin in Moscow, the Kremlin May 29, 2002 N 57-FZ