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

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments and additions to Part Two of the Russian Federation Tax Code and in separate Russian legislation Federation Adopted by the State Duma on 24 May 2002 Approved by the Federation Council on 29 May 2002 (Federal Law dated 24.07.2002 N 104-FZ; Code of the Russian Federation, dated 28.05.2003. N 61-FZ; federal laws of 06.06.2003 N 65-FZ; of 07.07.2003 N 117-FZ; of 08.12.2003 N 159-FZ; dated 18.08.2004 N 102-FZ; of 20.08.2004 N 120-FZ; of 22.08.2004 N 122-F; dated 29.12.2004 N 204-FZ; of 06.06.2005 N 58-FZ; of 21.07.2005 N 107-FZ; of 22.07.2005 N 119-FZ; 27.07.2006 N 134-FZ; dated 27.07.2006 N 137-FZ; dated 27.07.2006 N 151-FZ; of 24.07.2007 N 216-FZ; 27.11.2008 N 224-FZ; dated 24.07.2009 N 213-FZ; of 25.11.2009 N 281-FZ; dated 19.05.2010. N 89-FZ; dated 27.07.2010. N 229-FZ; dated 19.07.2011. N 245-FZ; dated 21.02.2014 N 17-FZ; from 20 April 2014. N 81-FZ; of 24.11.2014 N 366-FZ Article 1. To amend Part 2 of the Tax Code of the Russian Federation (Parliament of the Russian Federation, 2000, N 32, art. 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 49, sect. 4564; N 53, st. 5015; 2002, N 1, article 4) the following changes and additions: 1. Article 145 should read as follows: " Article 145. Exemption from duty taxpayer 1. Organizations and individual entrepreneurs have the right to be exempted from the duties of the taxpayer related to the calculation and payment of the tax (hereinafter referred to as the exemption) if, in the three preceding consecutive calendar months, the amount Revenue from the sale of goods (works, services) of these organizations or individual entrepreneurs without tax and sales tax has not exceeded one million rubles. 2. The provisions of this article shall not apply to organizations and individual entrepreneurs implementing the excisable goods and (or) excisable mineral commodities during the three preceding consecutive calendar months. 3. The release in accordance with paragraph 1 of this article shall not apply to duties arising from the import of goods into the customs territory of the Russian Federation liable to be taxed under paragraph 1, subparagraph (4) of the article 146 of the present Code. Persons who use the right to be released shall submit appropriate written notification and documents referred to in paragraph 6 of this article, which affirm the right to such release, to the tax authority at its place of residence Accounting. The specified notification and documents are submitted not later than the 20th day of the month from which they are eligible for release. The notification of the use of the right to release is approved by the Russian Federation Ministry of Taxes and Fees. 4. Organizations and individual entrepreneurs who have notified the tax authorities of the use of the right to release (the extension of the exemption period) shall not be exempt from this exemption until the expiry of 12 consecutive calendar days months, except where the right to release is lost in accordance with paragraph 5 of this article. After 12 calendar months, not later than the 20th day of the following month, the organizations and individual entrepreneurs who used the right to be released submit to the tax authorities: documents, confirming that, during the period of liberation, the proceeds from the sale of goods (works, services) calculated in accordance with paragraph 1 of this article, excluding sales tax and sales tax for every three consecutive calendar months, The population did not exceed one million rubles; extension notification use of the right to be released within the next 12 calendar months or to waive this right. 5. If, during the period in which organizations and individual entrepreneurs use the right to release, the amount of proceeds from the sale of goods (works, services) without tax and sales tax for every three consecutive calendar months Over 1 million rubles were exceeded, or if the taxpayer carried out the excisable and (or) excisable mineral commodities, taxpayers starting from the 1st of the month in which the excess was or was carried out implementation of excisable and (or) excisable mineral commodities, and before the end The period of liberation shall cease to have the right to be released. The tax amount for the month in which the above exceeded or implemented the excisable and (or) excisable mineral commodities is to be restored and paid in due course. If the taxpayer did not submit the documents referred to in paragraph 4 of this article (or provided documents containing false information) and, if the tax authority found that the taxpayer was not shall comply with the restrictions laid down in this paragraph and paragraphs 1 and 4 of this Article, the amount of the tax shall be restored and paid to the budget in accordance with the established procedure, with the recovery of appropriate amounts of tax penalties and penalties from the taxpayer. 6. The documents confirming paragraphs 3 and 4 of this article, the right to release (s), are: balance statement (represent organizations); statement from book sales; excerpt from income and expenditure books and business operations (representing individual entrepreneurs); (Spaced by Federal Law from 20 April 2014. N 81-F) 7. In the cases provided for in paragraphs 3 and 4 of this article, the taxpayer is entitled to send the notification and documents by mail to the tax authority by registered mail. In this case, the day of their submission to the tax authority is considered to be the sixth day since the date of the registered letter. 8. Tax deductions taken by the taxpayer, in accordance with articles 171 and 172 of the present Code, prior to their exercise of the right to release under this article, on goods (work, services), including fixed assets, and Intangible assets acquired to carry out transactions recognized by tax objects in accordance with this chapter but not used for those operations after the taxpayer has been informed of the use of the law release to be restored in the last tax period before Send a notification of the use of the exemption by reducing tax deductions. Amount of tax paid on goods (work, services) acquired by the taxpayer who lost the right to be released under this article, prior to the loss of the said right and used by the taxpayer after losing it of this right in the conduct of transactions recognized by the objects of taxation under this chapter shall be subject to the order established in articles 171 and 172 of the present Code. ".". 2. In article 146: the first paragraph of paragraph 1, subparagraph 1, should be supplemented with the words "as well as the transfer of property rights"; in paragraph 2: in the first paragraph of the first word "realization of goods (works, services)" should be replaced by " the object "; , in subparagraph 4, replace the word" functions "with the words" exclusive authority in a given sphere of activity ". 3. In Article 148: in paragraph 1: in subparagraph 3 of the word "physical culture or tourism", replace by "physical culture, tourism, recreation and sports"; in subparagraph 4: in the second paragraph of the paragraph "perform work (service)" delete; in paragraph 3 replace "transfer" with "transfer"; in paragraph 4 replace "consulting" with "advisory"; in paragraph Replace the word "supply" with the word "providing"; In paragraph 6, replace the word "delivery"; in paragraph 7 of the word "agent services" substitute "service agent"; in paragraph 8 of the word "services provided" should be replaced with "service delivery"; Paragraph 9, paragraph 9, amend to read: " Work (provision of services, including repair services) for the servicing of maritime vessels and inland navigation vessels during the berthing period in ports (all port charges, vessel services) port fleet) as well as pilotage; "; in second paragraph In paragraph 2, the words "provide for the rental of aircraft, ships or vessels" shall be replaced by the words "shall provide for the use of aircraft, ships or vessels", the words " shall recognize the location of the actual provision of services in the management and technical operation of the provided vessels and the place of service for carriage "shall not be replaced by the territory of the Russian Federation", if the transport is carried out between ports outside the territory of the Russian Federation. of the Russian Federation "; , paragraph 4, of the THE RUSSIAN FEDERATION 4. In article 149: in paragraph 1: in the first paragraph of the paragraph, "implementation in the territory of the Russian Federation of rental services and (or) accommodation" is replaced by " of the Russian Federation "; , in the second paragraph," Realization of services referred to in this paragraph shall not be subject to taxation (exempt from taxation) "by" Provisions of paragraph 1 of this paragraph apply "; in paragraph 2: paragraph 5 of subparagraph 1 as follows: "points (except for sunscreen), lenses and eyeglasses (except for sunscreen);"; in subparagraph 2: the first paragraph after the words "and (or) institutions" should be supplemented with the words ", including Medical practitioners engaged in private medical practice "; in the second paragraph of" medical institutions "delete; , in paragraph 3, delete" medical and sanitation facilities ", delete; in paragraph Fourth word "medical organizations" should be deleted; , paragraph 6, delete; paragraph 8 should read: "pathologist-anatomical services;"; , paragraph 9, delete "medical establishments"; , paragraph 10, should be deleted; Paragraph 1 of subparagraph 5 should be supplemented by the words "or specified institutions"; in subparagraph 9 of the phrase "Governments of the Russian Federation and (or) legislative (representative) legislative bodies of the constituent entities of the Russian Federation" should be replaced by the words of the "competent authority"; in subparagraph 15 of the word " a also "delete; in subparagraph 20: paragraph 3 after" entertainment events, "to be supplemented by" attractions in zoos and parks of culture and recreation, "after" tour tickets " to supplement the words "and tour guides"; paragraph 5 after the words "guides" to be supplemented with the words "(except for tourist excursions)"; sub-paragraph 23, amend to read: " 23) works (services, including (c) Maintenance services for maritime vessels and inland vessels Navigation in ports (all port dues, port fleet service), and pilotage; "; to add to (24) the following: " 24) pharmacy services (except for sunscreen), repair of hearing aids and prosthetic and orthopaedic appliances listed in paragraph 2 (1) of this article prosthetic and orthopaedic assistance. "; paragraph 3: paragraph first after the words "on the territory of the Russian Federation"; , subparagraph 1, after the words "religious goods", add the words "and religious literature" after the words "produced and implemented" by religious organizations (associations) "to supplement the words", to organizations owned by religious organizations (associations) and to economic societies, the charter (stacking) capital of which consists entirely of the contribution of the religious organizations (associations), after the words "excluding excisable" in addition to the words "goods and minerals"; , subpara. 14, amend to read: " 14) Service provision by members of bar associations and the provision of services by bar associations (their agencies) to the members of these panels in connection with their professional activities; "; (18), paragraph 18, should read: " 18) the services of sanatorium-resort, health and recreation facilities located in the territory of the Russian Federation ". Federations completed by tickets or currigging forms strict reporting; "; paragraphs 2 and 3 of paragraph 5 after the word" refusal "to add" or suspension "; to read: " 8. When the revision of paragraphs 1 to 3 of this article is modified (the abolition of tax exemption or the attribution of taxable transactions to transactions not subject to taxation), taxpayers are subject to the procedure for determining the tax base (or Exemption from taxation), which operated on the date of shipment of goods (work, services) regardless of the date of their payment. ". 5. In article 151, paragraph 1, subparagraph 3, after the words "denial of the benefit of the State", add the words ", movement of supplies"; , paragraph 2, add a new subparagraph 3 reading: " 3) in the export of goods, of the Russian Federation in the customs border of the Russian Federation in the customs regime of the movement of supplies; the tax is not paid; " , subparagraph 3 (3) and the words" in subparagraphs 1 and 2 "shall be replaced by the words" in subparagraphs 1 to 3 ". 6. In article 155, paragraph 1, the words "under the law" shall be replaced by the words "by law,". 7. In article 157: , in paragraph 1, the words "only within the territory of the Russian Federation" should be deleted; paragraph 5 should read: " 5. In the implementation of international relations services are not taken into account in the determination of the tax base of the amount received by the organizations from the sale of these services to foreign buyers. ". 8. In article 160: , paragraph 1, subparagraph 1, of the phrase "determined in accordance with the present Code" to delete; paragraph 2, delete; paragraph 3 should read as paragraph 2 and after the words "on the customs territory of the Russian Federation". Federations "to be supplemented by the words ` products of processing '; paragraph 4, consider paragraph 3 and in the paragraph the second paragraph, replace" presence of goods previously removed "with the words" the products of the processing of goods previously removed "should be replaced by the words" shall be present "; paragraph 5 should be read as paragraph 4. 9. In article 161: , in paragraph 2, the words "foreign persons" should be replaced by the words "from the foreign persons referred to in paragraph 1 of this article"; , in paragraph 3, the words "When implementing in the territory of the Russian Federation" Replace with the words "When providing in the territory of the Russian Federation"; to be supplemented by paragraph 4, reading: " 4. In the realization of the confiscated property in the territory of the Russian Federation, the vacant property, the treasures, the treasures purchased, and the values transferred to the right of inheritance to the state, the tax base is determined on the basis of the price of the sold goods property (values), defined in accordance with the provisions of article 40 of the present Code, taking into account the tax, excise duty (for excisable goods and excisable minerals) and without the inclusion of sales tax. In this case, the tax agents shall recognize the authorities, organizations or individual entrepreneurs authorized to carry out the said property. ". 10. In article 162: in paragraph 1: in the first paragraph of the word "determined", replace the word "determined" by "shall be determined by the sum of". "supply of goods," to be supplemented by the words "performance, services,", the words "with paragraph 1, subparagraph 1", to read "with subparagraphs 1 and 5 of paragraph 1"; in paragraph 2 of the words "in accordance with the provisions of article 149 of the present Code" Replace with the words " as well as goods (works, services) where the implementation of In accordance with articles 147 and 148 of this Code, the territory of the Russian Federation is not a territory of the Russian Federation. " In article 163: , paragraph 1, after the words "Tax period", should be supplemented with the words "(including tax agents acting as tax agents, hereinafter referred to as tax agents)"; paragraph 2, after "taxpayers" add "(tax agents)". 12. In article 164: in paragraph 1: , in subparagraph 1, the words "placed under the customs regime of export" shall be replaced by the words "their actual export outside the customs territory of the Russian Federation". The Federation and "delete; should be supplemented by subparagraph 8 of the following content: " 8) supplies removed from the territory of the Russian Federation in the customs regime for the movement of supplies. For the purpose of this article, fuel and petrol, oil and lubricants are recognized as necessary for the normal operation of air and sea vessels, mixed (river-sea navigation) vessels; "; , paragraph 2: Paragraph 3 of subparagraph 2 should read: " sewing articles, including natural ovine and rabbit products (including natural ovine and rabbit with leather inserts) for infants and children in nursery, pre-school, junior and senior school age groups, top garments (including (a), (a), (c), (c), (c), (c), (c), (c) and (i)). The provisions of this paragraph do not apply to garment products made of natural leather and natural fur, except for natural ovine and rabbit; "; in subparagraph 3: the second paragraph should read: "Books related to education, science and culture, with the exception of promotional and erotic book products;"; , paragraph 4, amend to read: " editorial and publishing works (services) related to the production of periodicnewspapers and the products specified in paragraphs 1 and 2 of this subparagraph; "; , paragraph 4, amend to read: " 4. When receiving money related to the payment of goods (works, services) provided for in article 162 of this Code, when tax is withheld by tax agents in accordance with article 161 of this Code, in the sale of property, acquired on the side and taken into account in accordance with article 154, paragraph 3, of the present Code, in the sale of agricultural products and processed products in accordance with article 154, paragraph 4, of this Code, as well as in other where the amount of the tax is to be calculated in accordance with this Code The tax rate is defined as the percentage of the tax rate provided for in paragraph 2 or paragraph 3 of this article, to the tax base adopted for 100 and increased to the appropriate tax rate. ". 13. In article 165: in paragraph 1: , in the first paragraph of paragraph 1 (1), replace the words "subparagraph 1 and (or) of paragraph 1"; , subparagraph 1, after the words "supply of goods", add the words "(supplies)"; (Paragraph is no-valid-Federal Act of 19.07.2011) N 245-FZ) (Paragraph is no-valid-Federal Act of 19.07.2011) N 245-FZ) (Paragraph is no-valid-Federal Act of 19.07.2011) N 245-FZ) in subparagraph 3: paragraph 2, after the words "full cargo customs declaration", add "(its copy)"; paragraph 3, after the words "goods customs declaration", should be supplemented with the words " ( copy) "; (Paragraph is no-valid-Federal Law 26.11.2008) N 224FZ add a paragraph to read as follows: " When goods are exported from the territory of the Russian Federation in accordance with the customs regime for the movement of supplies, a customs declaration is made available ( A copy) with the stamp of the customs authority, in whose region the port (airport) is open for international traffic, on the export of supplies from the customs territory of the Russian Federation; "; in subparagraph 4: in the paragraph the fourth word "port" is replaced by the words " "indicates the place"; to supplement the paragraph with the following: " Upon export from the territory of the Russian Federation, copies of the transport, in accordance with the customs regime for the movement of supplies, shall be provided. shipping or other documents confirming the export of goods from the customs territory of the Russian Federation by air and sea vessels, mixed (river-sea navigation) vessels. "; , paragraph 2: in the first paragraph of the paragraph "Paragraph 1 (1)" should be replaced by "Paragraph 1 (1) or (8)"; , after the words "goods for export", add the words "or supply of supplies", replace the words "specified goods" with the words "goods (supplies)"; (Paragraph is not in force-Federal Law from 19.07.2011. N 245-FZ) (Paragraph is no-valid-Federal Act of 19.07.2011) N 245-FZ) (Paragraph is no-valid-Federal Act of 19.07.2011) N 245-FZ) in paragraph 4: , in subparagraph 3, the word "cargo" should be deleted, the words "in accordance with subparagraph 2" should be replaced by the words "in accordance with sub-paragraphs 2 and 3"; in subparagraph 4 of the word "cargo". In paragraph 5: paragraph 5: , after the words "the Ministry of the Transport of the Russian Federation", add the words "(copies thereof)"; , second paragraph 2, after the words "bank statements" add "(copies)"; (Paragraph The Federal Law of 19.07.2011 N 245-FZ) in point 7: (Paragraph is lost by Federal Law 19.07.2011) N 245-FZ) subparagraph 3 after the words "acts and other documents" should be supplemented with the words "(copies thereof)"; paragraph 8, subparagraph 2, after the word "documents", add "(copies thereof)"; paragraph 9: paragraph The first after the word "Documents" should be inserted after the word "(copies)", the words "subparagraphs 1 to 3 of paragraph 1" should be replaced by the words "subparagraphs 1 to 3 and 8 of paragraph 1" and the words "export of goods in export (transit)" should be replaced by the words "export of goods in customs". Customs declaration on the export or transit of goods "; in the second paragraph," the taxpayer has not provided evidence of actual export of the goods, as well as the performance of the work (provision of services) directly related to the production and sale of these goods, The said transactions for the supply of goods "shall be replaced by the words" the taxpayer has not submitted the specified documents (copies thereof), the specified transactions for the sale of goods ", after the words" submits documents "to the tax authorities with the addition of the words" (their copies) ". 14. In paragraph 5 of article 166, paragraph 2, the words "paragraph 4" shall be replaced by the words "paragraph 3". 15. In article 167: Amend the title to read: " Article 167. The definition of tax base in sales (work, services) "; in paragraph 1: in the first paragraph of the first word" date of sale of goods (works, services) "is replaced by" the time of the tax definition bases ", the words" paragraphs 6 to 8 "should be replaced by" paragraphs 6 to 11 ", the word" determined "should be replaced by the word" is "; subparagraph 1 should read: " 1) for taxpayers who approved the accounting policy for the purposes of taxation when the tax base is defined as shipment and -production of settlement documents-the day of shipment (s) of goods (works, services); "; , in subparagraph 2 of the word" date of the duty to pay the tax ", replace the words" the time of the tax base ", the word" payment " goods (works, services) "replaced by" payment for goods shipped (work performed, services rendered) ", replace" as day of payment "with"-day of payment "; , in paragraph 3, replace the word" shipment "with the word" sales "; Replace paragraph (6) with "date of sale of goods (works, services)" to read " The definition of the tax base "; , in paragraph 8, the words" the date of the implementation of these services "should be replaced by the words" the time when the tax base is determined by the said services "; paragraph 9 should read: " 9. When implementing goods (works, services) under Article 164, paragraph 1, subparagraphs 1-3 and 8 of this Code, the moment of determination of the tax base for these goods (works, services) is the last day of the month in which the full package is assembled under article 165 of the Code. If the full package of documents stipulated by Article 165 of this Code is not collected on the 181st day from the date of placing goods under the customs regimes of export, transit, movement of supplies, the time of determination of the tax The bases of the specified goods (work, services) are determined in accordance with paragraph 1 (1) of this article. "; , paragraph 12: , in the fifth paragraph, the words" the dates of the implementation of the goods (works, services) "and the words" date of disposal " Replace with "when the tax base is defined"; append By the following paragraph: " Individual entrepreneurs for the purpose of this chapter choose how to determine when the tax base is determined and notify the tax authorities on the date of the 20th day of the month following calendar year. ". 16. In article 168: , in paragraph 5, the words "in accordance with article 149 of the present Code" should be deleted; 7, after the words "organizations (enterprises)", insert the words "and individual entrepreneurs", after the word "other". "to supplement the words" by individual entrepreneurs, ". 17. In article 169: in paragraph 5: sub-paragraph 5 (if possible); sub-paragraph 6 should be supplemented with the words "(if possible)"; subparagraph 7, after the words "per unit of measure" to be supplemented by the words "(if possible)"; first sentence of paragraph 6, amend to read: " The invoice shall be signed by the head and the chief accountant of the organization or other persons authorized by that order (other by organization or by proxy on behalf of organizations. ". 18. In article 170: paragraph 2 should read " 2. Amount of tax charged to the buyer when goods (works, services) are purchased, including fixed assets and intangible assets, or actually paid on importation of goods, including fixed assets and intangibles, into the territory The Russian Federation takes into account the value of such goods (works, services), including fixed assets and intangible assets, in cases of: (1) purchase (import) of goods (works, services), including fixed assets and intangible goods. Assets used for production and/or sales operations (and transfer, goods (works, services) not taxable (tax exempt); (2) acquisition (import) of goods (works, services), including fixed assets and intangible assets, Used for production and (or) sales of goods (works, services), where the territory of the Russian Federation is not recognized as the territory of the Russian Federation; 3) the acquisition (import) of goods (works, services), including fixed assets and non-pecuniable assets, non-taxpayer compliance with this chapter, or exempted from the duty of the taxpayer to calculate and pay the tax; (4) purchase (import) of goods (works, services), including fixed assets and intangibles, for production and/or sales of goods (works, services), transactions (transfers) of which are not recognized by the sale of goods (works, services) in accordance with Article 146, paragraph 2 of this Code. "; editions: " 4. Sales tax amounts invoiced by sellers of goods (work, services) to taxable and taxable transactions: are accounted for in the value of such goods (work, services) according to Paragraph 2 of this article-for goods (work, services), including fixed assets and intangible assets used to carry out transactions not taxable by value added; article 172 of the present Code on Goods, Services, the number of fixed assets and intangible assets used to carry out transactions taxable on added value; are either deductible or included in their value in the proportion in which they are used for production and/or sales of goods (works, services) that are subject to tax (exemption from taxation), for goods (work, services), including fixed assets and intangible assets used for both taxable and non-taxable (tax-exempt) transactions. The proportion specified is based on the value of goods shipped (works, services) that are subject to tax (exempted from taxation) in the total value of goods (works, services) shipped for tax period. In the same order, tax amounts of taxpayers transferred to the payment of a single tax on the amount of income for certain activities are carried out separately. It is the responsibility of the taxpayer to maintain a separate record of the tax on the acquired goods (work, services), including the fixed assets and intangible assets used for the implementation of both taxable and non-taxable goods. taxable (exempted) transactions. In the absence of a separate accounting of the amount of the tax on the acquired goods (work, services), including fixed assets and intangible assets, the deduct is not deduced from the cost of calculation The income tax of the organizations (personal income tax) is not included. Taxpayer has the right not to apply the provisions of this paragraph to tax periods in which the share of total expenditures for the production of goods (works, services) that are not taxable, not exceeds 5 per cent of total production cost. In so doing, all tax amounts charged to such taxpayers by sellers of goods (work, services) in the specified tax period shall be deducted in accordance with the procedure provided for in article 172 of this Code. "; paragraph 6, shall be deleted. 19. In article 171: , in paragraph 2 (1), replace the words "paragraphs 2 and 6" with "paragraph 2"; paragraph 2, paragraph 3, should be amended to read: " Tax The agents carrying out the operations referred to in article 161, paragraph 4, of this Code are not entitled to include in the tax deductions of the taxes paid on these transactions. "; paragraph 6, amend to read: " 6. The deductions are subject to the amount of tax paid to the taxpayer by contractors (contract developers) in their capital construction, assembly (montae) fixed assets, tax amount invoiced to the taxpayer (work, services) acquired to carry out construction and installation works, and the amount of tax paid to the taxpayer in acquiring the objects of unfinished capital construction. The deducts are subject to the tax amounts calculated by the taxpayers in accordance with paragraph 1 of Article 166 of this Code in the performance of construction and installation works for own consumption, the cost of which is included in the expenses, deductions (including depreciation) in calculating the income tax on the organizations. "; (Spaced by Federal Law dated 24.11.2014 N 366-FZ) N 366-FZ ) paragraph 8 after the word "calculated" should be supplemented with the words "and paid" to be supplemented with the words "(work, services)". 20. Article 172, paragraph 5, should read: " 5. The tax deducts of the first paragraph of article 171, paragraph 6, of this Code are made as the relevant objects of completed capital construction (fixed assets) are taken into account at the time specified in the second paragraph of the paragraph 2 of Article 259 of this Code or in the implementation of the object of unfinished capital construction. The tax deducts in paragraph 6 of Article 171, paragraph 6, of this Code shall be made as the tax is paid by the taxpayer in the performance of construction and assembly works for own consumption, in Article 173 of this Code. ". In article 173: in the second paragraph of paragraph 1 of paragraph 1 (1), replace the words "in paragraphs 1 to 8 of paragraph 1"; , paragraph 2: , paragraph 1 should read: " 2. If the amount of the tax deduction in a tax period exceeds the total amount of the tax calculated in accordance with article 166 of this Code, the positive difference between the amount of the tax deductions and the amount of the tax calculated on the transactions, shall be reimbursed to the taxpayer in accordance with the provisions of article 176, paragraphs 1 and 2, of this Code, subject to the conditions set out in article 176 of this Code, except in the case of When the tax returns were filed by the taxpayer three years after the date of end of the relevant tax period. "; paragraph 2, delete; (Paragraph 7 is no longer valid-Federal Law of 22.07.2005 N 119-FZ in paragraph 5: in the first paragraph of "taxpayers", replace by "persons"; , in subparagraph 1, replace "taxpayers" by "persons other than the taxpayer, or" ", in accordance with Article 145 of this Code" delete; paragraph 1 of subparagraph 2 should read as follows: " 2) taxpayers in the sale of goods (works, services), operations by which are not tax-exempt. ". 22. In article 174: , in paragraph 2, the words "taking into account the features set out in article 175 of this Code" should be deleted; paragraph 3, after the word "agents", should be supplemented with the words "(organizations and individual entrepreneurs)". 23. Article 175 should be deleted. 24.(Spil-Federal Law of 22 July 2005) N 119-FZ 25.(Spconsumed by Federal Law of 06.06.2003) N 65 FZ) 26. In paragraph 1 of article 181: , in subparagraph 2: in the third paragraph of the paragraph, delete, replace "not more than 100 ml" with the words " in accordance with the requirements of public standards of medicines (pharmacopoopoeic articles); approved by the approved federal executive authority "; (Paragraph 4 is no longer in force-Federal Law from 26.07.2006 N 134-FZ) in subpara. 6: Paragraph 2 is supplemented with the words ", used as decoration, household items and (or) decorative and other purposes, and commemorative, commemorative, and other purposes Signs and medals "; , in the third paragraph," articles of worship and religious purpose (other than wedding rings) intended for use in churches at sacred duty and (or) divine services "shall be replaced by the words" religious appointments (excluding engagement rings) intended for of religious ceremonies and ceremonies ". 27. In article 183, paragraph 1: in subparagraph 1 of the word ", as well as the transfer in the structure of the organization of produced ethyl ethyl alcohol from non-edifises for the production of excisable goods", delete; The eleventh expired, the Federal Law of July 21, 2005. N 107-FZ) , subparagraph 4, after the words "beyond the limits of the territory of the Russian Federation" to be supplemented by the words " taking into account losses within the limits of normal loss. The specified exemption is granted "; (Paragraph 13 is no more effective-Federal Law of 07.07.2003). N 117-FZ) (Paragraph 14 is no more effective-Federal Law of 07.07.2003) N 117-FZ) 28. In article 184: in paragraph 1: , in the second sentence of "bank guarantee or bank guarantee (art. 74 of this Code)", replace the words "the bank's surety (article 74 of this Code) or bank guarantee", After the words "Such surety" add "(bank guarantee)"; paragraph 3 after "bank guarantee" to add "(bank guarantee)"; paragraph 2 after "bank surety" with words "(bank guarantee)". 29. Article 185, paragraph 1, paragraph 1, after the word "re-export", insert the words "duty-free shop". 30. The second sentence of article 188, paragraph 1, should read as follows: " Payment of gas transportation services via distribution lines to the value of these services calculated on the basis of the amount of tariff rates for gas transportation services Gas distribution lines and distribution lines are not included in the tax base. ". 31. In article 193: , in paragraph 1, replace the words "Natural gas implemented (transferred)" with "Natural gas sold (transmitted)"; (Paragraph third is no more effective-Federal Law dated 21.07.2005 N 107-FZ) (Paragraph 4 was lost-Federal Law of 21.07.2005). N 107-FZ 32.(Spconsumed by Federal Law of 21.07.2005) N 107-FZ) 33.(Spconsumed by Federal Law of 21.07.2005) N 107-FZ) 34. In paragraph 6 of Article 198: Paragraph 3 of paragraph 1, after the words "Agent Agreement", add "(copies of specified documents)"; in subparagraph 2: paragraph 1 after the words "bank statement" add "(copies)" "payment documents and copies of the bank statement)"; paragraph 2, after the words "bank statement", add "(copies)"; paragraph 3 after "bank statement" to be supplemented with the words "(copies thereof)", after "bank statements" "(copies)". 35. In article 199: , paragraph 3, paragraph 2, should be supplemented with the words "except in cases of transfer of excisable goods produced from pressure materials for the further production of excisable goods"; , to read: " 3. Not taken into account in the value of the acquired, imported or transferred on the territory of the Russian Federation and shall be deduced or returned in the manner prescribed by this Chapter, the sum of the excises The buyer, when purchasing the specified goods, the amount of the excise duty to be paid during the import into the customs territory of the Russian Federation or presented to the owner of a crushing commodity (s) in the transfer of the excisable goods used in the Quality of raw materials for the production of other excisable goods. This provision applies if the excise duties on excisable goods used as raw materials and the excise duties on excisable goods produced from this raw material are defined on the same unit of tax base. ". 36. In article 200, paragraph 3, the words "filed by sellers and" and the words "calculated and" should be deleted. 37. In article 201: paragraph 1: first after the words "excisable goods," to add "or a taxpayer presented to the owner of a crushing raw material (s) in its production,"; paragraph 2 After the words "purchase of excisable goods" are supplemented by the words "or paid by the taxpayer and paid by the owner of the mangal raw materials (materials) in its production,"; to be supplemented with the following paragraph: " Tax deductions for use in The quality of pre-excise goods produced by the taxpayer previously produced by the taxpayer are based on copies of the primary documents confirming the taxpayer's presentation to the owner of that raw material The amount of excise duties (act of acceptance-transfer of produced excisable goods, act of preparation, act of return to the production of excisable goods), and payment documents with a stamp confirming payment by the owner of raw materials of manufacture. excises from excise duty. "; in paragraph 5 of the word" and not Previously, the moment of actual payment of the entire sum of the excise duty to the seller of these excisable goods "should be deleted; to supplement paragraph 7 with the following: " 7. The tax deductions referred to in article 200, paragraph 7, of this Code are made after incorporation into account of the operations of excisable goods and excisable mineral commodities. ". 38. In article 202, paragraph 2, after the words "tax period", add "reduced by the amount of tax deductions provided for in article 200, paragraph 7 of this Code," after the words "mineral commodities" to be supplemented with the word "determined". 39. In article 203: paragraph 1, after "excisable goods", add "and excisable mineral commodities"; , paragraph 5, should be deleted. 40. In article 204: , in paragraph 1, the words "in accordance with article 195, paragraph 1 of this Code, shall be replaced by the words" in accordance with article 195, paragraphs 1 and 3, of the present Code, shall be made on the basis of Actual implementation (transfer) ", word" last "replaced with" 25th "; (Paragraph third is no longer in force-Federal Law dated 26.07.2006 N 134-FZ (Paragraph 4 was lost-Federal Law of 26.07.2006) N 134-FZ (Paragraph 5 is no more effective-Federal Law 26.07.2006 N 134-FZ) , in paragraph 3, replace the words "30th"; paragraph 4, delete; paragraph 4, read paragraph 4 and add the following paragraph: "Excise of excise duties". Mineral cheese is paid at the place of production as a taxpayer. "; paragraph 6 read paragraph 5 and in it: first paragraph after" Taxpayers "add" excises " Minerals ", the words" at the place of their registration "shall be replaced by the words" place of the organization ", the words" last number "should be replaced with the words" the 25th "; paragraph 2 should read as follows: " Taxpayers are required to represent the tax authorities at their location, as well as at the location of each of its separate units, the tax declaration in respect of actual sales (transfer) of excisable goods for tax (reporting) period not later than the 25th day of the month following the reporting but also in the implementation of alcohol "Products from excise duty of wholesale trade-no later than the 15th of the month following the reporting period.". 41. Article 213 should read: " Article 213. The { \b } { \b Insurance } { \b } { \b } { \b } { \b } The tax base does not take into account income received in the form of insurance payments due to the relevant insurance cases: 1) for the compulsory insurance contracts administered in accordance with the procedure established by the Current legislation; (2) on voluntary long-term life insurance contracts concluded for a period of at least five years and for these five years without insurance payments, including in the form of annuities and (or) annuities (with the exception of the insurance benefit provided for in the event of death of the insured person), in favour of the insured person. The amounts of the voluntary long-term life insurance agreements concluded for a period of less than five years are not included in the tax base if the sum of the insurance payments does not exceed the sum of the sum paid by the individuals. The amount of insurance premiums increased by the amount calculated on the basis of the effective rate of refinancing of the Central Bank of the Russian Federation at the date of conclusion of the said contracts. Otherwise, the difference between the amounts in question is taken into account in the determination of the tax base and is subject to the assessment of the source of the payment at the tax rate provided for in article 224, paragraph 2, of this Code. In case of early termination of voluntary long-term life insurance contracts before the expiry of the five-year term of their effect (except on early termination of insurance contracts for reasons beyond the control of the will) (c) and return to the physical persons of the monetary (pecunium) amount to be paid in accordance with the rules of insurance and the terms of the contracts during the early termination of the insurance contracts, the income received less the amount of the payments (s) shall be taken into account in the determination of the tax base of the insured person-person and subject to tax payable on the source of the payment; 3) on contracts providing for compensation for damage to life, health and medical expenses (except payment for sanatorium and spa passes); 4) under the voluntary pension agreements Insurance provided by insurance organizations, if such payments are made on the basis of pension grounds in accordance with the legislation of the Russian Federation. (Paragraph 10 of paragraph 41 is no more effective-Federal Law No. N 204-FZ) (Paragraph 11 of paragraph 41 is no more effective-Federal Act No. N 204-FZ 3. The determination of the tax base takes into account the amount of insurance contributions if the amounts are paid for individuals from the employer's funds, except in the case of: if the insurance of natural persons is made by the employers under the contracts compulsory insurance, as well as voluntary insurance contracts that provide for the compensation of the life and health of insured persons and (or) medical expenses of insured persons; if employers conclude voluntary pension insurance contracts (treaties " The total amount of payments (contributions) will not exceed two thousand rubles per year per employee. 4. Under a contract of voluntary property insurance (including liability insurance for damage to property of third parties and (or) insurance of civil liability of vehicle owners) at the time of the insurance advance Taxpayer's income to be taxable is determined in cases of: loss of life or destruction of insured property (property of third parties) as the difference between the amount of the insurance received and the market value of the insured property as at the date of the contract An insurance event-under the liability insurance contract), increased to the amount of insurance premiums paid for the property; damage to the insured property (property of third persons) as difference between the amount received and the costs required to repair the property (in the event that the repair is not carried out) or the cost of repair (restoration) of the property (in the case of repairs) increased to the amount of the insurance paid Insurance premiums. The basis of the costs required for the repair (restoration) of the insured property in the event that repair (restoration) was not carried out is supported by the document (calculation, conclusion, act) by the Insurer or independent expert (adjuster). The validity of the repair costs (restoration) of the insured property is supported by the following documents: 1) the contract (copy of the contract) on the performance of the relevant works (service provision); 2) documents confirming the acceptance of completed works (services rendered); 3) payment documents processed in accordance with the established procedure confirming the payment of the works (services). It does not take into account as income the sum of the insured or the costs incurred by the insurers in connection with the investigation into the circumstances of the accident, the determination of the amount of the damage, the implementation of the claim, and the amount of damage to the insured person. Legal expenses and other expenses incurred in accordance with the applicable law and the terms of the property insurance contract. (Twenty-fourth-twenty-seventh paragraph 41 of paragraph 41 was lost)-Federal Law dated 29.12.2004. N 204-FZ) 42. In Article 214-1: Paragraphs 1 to 3, amend to read: " 1. When defining a tax base for securities transactions, including investment payees for mutual funds, and transactions with financial instruments of urgent transactions, of which securities are the base asset, are taken into account Proceeds derived from the following operations: securities trading in the organized securities market; sales of securities not traded in an organized securities market; c the financial instruments of urgent transactions for which reference is made securities; sales of investment mutual funds, including repayments; with securities and financial instruments for urgent transactions, for which securities are the base asset, The trustee (other than the management company, which is the custodiator of the property in the mutual fund) in favour of the founder of the trustee (s), which is the trustee a natural person. 2. The tax base for each transaction referred to in paragraph 1 of this article shall be determined separately, subject to the provisions of this article. Under the financial instruments of urgent transactions, the underlying asset on which securities are securities, for the purposes of this chapter, futures and exchange transactions are understood. 3. The income (loss) for the sale of securities is defined as the sum of the proceeds on the aggregate of the securities of the relevant category committed during the tax period, less the amount of the loss. Revenue (loss) of securities transactions, including mutual investment funds, is defined as the difference between the proceeds of the securities implementation and documented The cost of acquisition, sale and storage of securities actually produced by the taxpayer (including expenses reimbursed to a professional participant in the securities market, the management company operating in trust Property comprising a mutual investment fund), or Property deductions taken to reduce the proceeds of a sales transaction in the manner provided for in this paragraph. The specified expenses include: amount paid to the seller under the contract; payment for services provided by the depositary; fees to professional market participants of the securities market paper, a discount paid (refundable) to the management company of the mutual investment fund when selling (repaying) the investor of the investment payoff of the mutual funds, determined in accordance with the procedure established by the law The Russian Federation on Investment Funds; stock exchange (commission); fee for registrar; other expenses directly related to the purchase, sale and storage of securities made for services rendered by professional participants in the securities market in the context of their professional activities. Revenue (loss) for securities trading in the organized securities market is reduced (increased) by the interest paid for the use of the funds raised to commit the transaction The sale of securities is within the limits of the amounts calculated on the basis of the current refinancing rate of the Central Bank of the Russian Federation. For securities transactions in the organized securities market, the amount of the loss is determined by the limit of fluctuations in the market price of securities. Securities in the organized securities market for the purposes of this chapter include securities that have been approved by the trade organizers licensed by the Federal Market Regulatory Authority Security. When implementing or liquidating an investment share, if the said investment pauses do not apply to the securities market, the costs are determined on the basis of the purchase price of the investment, including the premium. (The twenty-fourth paragraph is no more effective-Federal Law of 24.07.2007 N 216-FZ ) When the investment payoff of the mutual funds is acquired, if the said investment does not apply in the organized market of securities, the market price is recognized as the estimated value The investment fund is defined in accordance with the procedure established by the legislation of the Russian Federation on investment funds. In the event that the rules of mutual trust fund management of the mutual investment fund provide for an allowance for the estimated value of an investment paew, the market price will be recognized as the estimated value of the investment payee in the light of such allowance. (Paragraph 26 is no more effective-Federal Law of 24.07.2007 N 216-FZ ) If the taxpayer's costs of acquiring, implementing and holding securities are not directly attributable to the costs of acquiring, implementing and storing specific securities, the costs are distributed in proportion to the value of the securities, which include those costs. Valuation of securities is determined on the date of these costs. (The Twenty-eighth paragraph was lost-Federal Law of 06.06.2005) N 58-F) The property tax deductions or deduction of actual and documented expenses are provided to the taxpayer in the calculation and payment of the tax on the income source (a broker, trustee, manager, trustee of the assets of a mutual trust fund or other person performing the operation on the contract of assignment or other such contract ) or at the end of the tax period at the time of submission of the tax return to the tax authority. (The paragraph of the thirtieth has no effect-Federal Law of 06.06.2005) N 58-FZ) (Paragraph 31-first expired-Federal Law of 06.06.2005) N 58-FZ) Paragraph 1 of paragraph 4 after the words "purchase and sale of securities" should be supplemented with the words "(investment patrusts of mutual funds)"; first paragraph 7, after the words "securities", add In the words "including investment payers of the mutual investment fund,". Paragraph 1 (1) of article 219, after the words "and maintenance of sports teams," should be supplemented with the words "as well as in the amount of donations paid by the taxpayer to religious organizations for the exercise of their statutory activities". 44. In article 221: , paragraph 2, paragraph 1, should read: " The composition of these deductions is determined by the taxpayer in a manner similar to the procedure for determining costs for tax purposes, set by the Head of Tax-on-Organizations Tax. "; after the cost regulation table in paragraph 3: paragraphs of the third and fourth paragraphs should read: " Taxpayers designated by In this article, they exercise the right to professional Tax deductions by submitting a written application to the tax agent. In the absence of a tax agent, the taxpayers referred to in this article shall exercise the right to receive professional tax deductions by submitting a written application to the tax authority at the same time as the tax agent is submitted. declarations at the end of the tax period. "; paragraph 5, should be deleted. 45. Paragraph 2, second paragraph 2, paragraph 2, shall be deleted. 46. Article 228, paragraph 1, subparagraph 5, after the word "organizers", should be supplemented by the word "lotteries,". 47.(Spaced by Federal Law 27 July 2006 N 137-FZ) 48. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 49. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ) 50. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 51. (Spconsumed by Federal Law of 24.07.2009) N 213-FZ 52. In article 247: , in paragraph 1, the words "reduced income received" should be replaced by the words "reduced", the word "determined" should be replaced by the words "which are defined"; , in paragraph 2, the word "received" should be replaced by the word "received". "received", the words "reduced" should be replaced by the words "reduced", the word "determined" should be replaced by the word "determined"; , in paragraph 3, the words "income received" should be replaced by the words "income received". 53. In article 248: paragraph 1, subparagraph 1, should be added to the following paragraph: "For the purposes of this chapter, the goods shall be determined in accordance with article 38, paragraph 3, of this Code;"; paragraph 3 shall be set out as follows: editions: " 3. The income received by the taxpayer, the value of which is expressed in foreign currency, is taken into account in the aggregate with the proceeds, the value of which is expressed in rubles. The revenues obtained by the taxpayer, the value of which are expressed in currency units, are taken into account in the aggregate with the proceeds, the value of which is expressed in rubles. Recalculations of these revenues are made by the taxpayer, depending on the method chosen in the accounting policy for the recognition of income in accordance with articles 271 and 273 of this Code. For the purposes of this chapter, the amounts reflected in the income of the taxpayer are not reintegrated into its income. ". 54. In article 249: , paragraph 1, amend to read: " 1. For the purposes of this chapter, revenue from sale is recognized as revenue from the sale of goods (works, services) of both own production and previously purchased, proceeds from the realization of property rights. "; in paragraph 2: words", Other property or property rights and expressed "shall be replaced by the words" or property rights expressed ", the words", "subject to the provisions of article 271 or article 273 of the present Code", delete; , add the following sentence: " Depending on the method chosen by the taxpayer, the method of recognition of income and The expenses of the proceeds relating to the calculation of goods (work, services) or property rights are recognized for the purposes of this chapter under article 271 or article 273 of this Code. ". 55. In article 250: paragraphs 2 and 3, amend to read: " (2) as a positive (negative) exchange rate difference arising from the exchange rate (s) of the foreign currency from the official exchange rate, of the Central Bank of the Russian Federation fixed by the date of transfer of ownership of foreign currency (the peculiarities of the determination of banks ' proceeds from these transactions are established by article 290 of this Code); 3) as recognized Debtor (s) or (d) legal force, fines, penalties and (or) other sanctions for violation of contractual obligations, as well as damages or damages; Article 249 of the present Code "; , in paragraph 7, the words" and 300 "shall be replaced by the words", 300, 324 and 324-1 "; first sentence of the second paragraph of paragraph 8, amend to read: " In obtaining property (Work, services) Donation of income is based on market prices, shall be determined according to the provisions of Article 40 of this Code, but not less than the residual value determined in accordance with this chapter, at depreciable assets and not lower than the cost of production (acquisition) for other property (performed) "; in paragraph 9 of the phrase", and also in the form of the value of the property returned over the value of the property transferred by the taxpayer as a contribution to a simple partnership at the taxpayer's withdrawal (a successor) of this simple partnership " delete; in Paragraph 11: { > Replace the word "received" with the word "arising" after the words "revaluation of the property"; add "in the form of currency values"; add the following paragraph: " Positive exchange rate The difference for the purposes of this chapter is the exchange rate difference arising from the valuation of property in the form of foreign currency values and claims denominated in the foreign currency; or class="ed"> (expandable-Federal Law from 20 April 2014. N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-FZ) paragraph 12 restate as follows: " 12) in the form of fixed assets and intangible assets received in accordance with international treaties of the Russian Federation or with legislation of the Russian Federation by nuclear power stations to enhance their security, used not for production purposes; "; in paragraph 14: in paragraph 2 of the word", and taxpayers who have received budgetary funds-in form, approved by the Ministry of Finance of the Russian Federation "delete;" paragraph 3 should be deleted; paragraph 15 should be redrafted to read: " 15) in the form of targeted cash earmarked for development reserve funds received. To ensure the operation and safety of nuclear power plants or the money received by nuclear power stations from those reserves; "; , in paragraph 18, replace the word" written-off "with the word" decommissioned "; reading: " 20) as surplus value Inventories and other property; "; to supplement paragraph 21 with the following: " 21) in the form of the value of media and book products; of the items to be replaced upon return or write-off, on the basis of article 264, paragraph 1, subparagraphs 43 and 44, of this Code. ".". 56. Article 251 should read as follows: " Article 251. Revenue that is not included in the tax base 1 . The tax base does not include the following revenues: (1) in the form of property, property rights, works or services received from other persons in advance payment of goods (work, services) by taxpayers, determining income and expenditure on an accrual basis; 2) in the form of property, property rights received in the form of a pledge or deposit as security of obligations; 3) in the form of property, property rights, or Non-property rights with monetary evaluation received in the form of contributions (deposits) statutory (warehouse) capital (fund) of the organization (including income in the form of exceeding the share price (shares) over their nominal value (original size); 4) in the form of property, property rights received within An initial contribution by a member of a business society or a partnership (his successor or heir) on withdrawal from a business society or a partnership or in the distribution of the property of the dissolved economic society, or associations between its members; 5) in the form of property, property rights and (or) non-property rights that have a monetary evaluation received within the initial contribution by a party to a treaty of a simple partnership (a joint activity contract) or its successor if it is made available Proportion of property located in the common property of the parties to the contract or division of such property; 6) in the form of funds and other property received in the form of grant aid (assistance) in accordance with the procedure established by the Federal of the Russian Federation Changes and additions to selected legislative acts of the Russian Federation on taxes and on the establishment of preferential payments to public extrabudgetary funds in connection with the implementation of the Russian Federation's grant assistance "; 7) in the form of fixed assets and intangibles, donated in accordance with international treaties of the Russian Federation, as well as in accordance with the legislation of the Russian Federation, to raise them security, used for production purposes; 8) as Property received by the budgetary institutions at all levels; 9) in the form of property (including money) received by the commissioner, agent and (or) Chargé d' affaires Obligations under the contract of commission, agency contract or other similar contract, as well as for reimbursement of costs incurred by the commissioner, agent and (or) other solicitor, principal and (or) other trustee, if such costs are not to be included in the costs of the commissioner, agent and/or inoco The attorney is in accordance with the terms of the contracts. The said income does not include commission, agency or other similar remuneration; 10) in the form of funds or other property received under the contracts of credit or loan (other similar means or other property is independent the form of borrowing, including debt securities), and of means or other property received against such borrowings; 11) in the form of property received by the Russian organization free of charge: of the organization, if the statutory (warehousing) capital (a) A receiving party of at least 50 per cent consists of the contribution (share) of the transferring organization; of the organization, if the authorized (stacking) capital (a fund) of the transferring party is not less than 50 per cent consists of a contribution (shares) The recipient organization; from a natural person, if the authorized (stacking) capital (fund) of the receiving party is not less than 50 per cent consists of the contribution (share) of that individual. The property received is not recognized as income for tax purposes only if, within one year of its receipt, the property (except money) is not transferred to third parties; 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 fund); 13) in the form of the amount of guarantee contributions to special funds established under OF THE PRESIDENT OF THE RUSSIAN FEDERATION Failure to comply with the transaction obligations resulting from clearing or trading in the securities market; 14) in the form of property received by the taxpayer under the trust fund Funding. At the same time, taxpayers who have received earmarked funding are required to take a separate account of the revenue (s) received under earmarked funding. In the absence of such an account, the taxpayer receiving the earmarked funds shall be treated as subject to taxation on the date of receipt. To budget funds at all levels, government off-budget funds allocated to budget agencies on the income and expenditure of the budget institution, but not used for the purpose intended for the tax period or used OF THE PRESIDENT OF THE RUSSIAN FEDERATION Trust funds include property received by the taxpayer and used by a designated entity (individual) as a source of earmarked funding: in the form of funds budgets of all levels, government extrabudgetary funds allocated to budget institutions according to the income and expenditure of the budget institution; in the form of grants received. For the purposes of this chapter, grants are recognized as cash or other property in the event that their transfer (receipt) satisfies the following conditions: grants are granted on a grant and non-repayable basis by individuals, by 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 granted for the implementation of specific in the fields of education, art, culture, the environment, as well as for specific scientific research; grants are provided on conditions determined by the grantmaker, with the mandatory provision of a grantees to report on the purpose of the grant; in the form of a grant Investments received in the conduct of investment tenders (trades) in accordance with the procedure established by the legislation of the Russian Federation; in the form of investments received from foreign investors to finance capital investments of production, provided that they are used for a period of one Calendar year from receipt; as accumulated in the accounts of the organization-the developer of the funds of the shareholders and (or) investors; in the form of funds received by the mutual insurance company from the member organizations of the society Mutual insurance; , in the form of funds received from the Russian Foundation for Basic Research, the Russian Fund for Technological Development, the Russian Humanitarian Science Foundation, the Fund for the Promotion of Small Forms of Enterprise Development) Science and Technology, the Federal Fund for Production and Innovations; , in the form of funds received by enterprises and organizations that include particularly radially hazardous and nuclear-hazardous industries and facilities, from reserves to ensure the safety of these productions and facilities at all stages of the life cycle and their development in accordance with the legislation of the Russian Federation on the use of nuclear energy. These funds are to be included in the unrealized income composition if the recipient actually used the funds not for the purpose intended or did not use the intended use for one year after the end of the tax The period in which they were received; (Uexpo-Federal Law of 21.02.2014 N 17-FZ ) 15) in the form of the value of additional shares received by the shareholder organization distributed among the shareholders by the decision of the General Assembly in proportion to the number of shares it owns, or the difference between the nominal value of the shareholders the value of the new shares received in lieu of the original shares and the nominal value of the initial shares of the shareholder in the distribution among shareholders of the shares with the increase of the share capital of the company (without changing the share of shareholder participation in the company). this joint-stock company); 16) as positive the difference resulting from the revaluation of the gemstones when the price schedule of the precious stones changes; 17) in the form of sums to which a decrease occurred in the reporting (tax) period The statutory (stacking) capital of the organization in accordance with the requirements of the legislation of the Russian Federation; 18), in the form of the value of materials and other property received in the dismantling, dismantling of the withdrawing from facilities destroyed under article 5 of the Convention on the The prohibition of the development, production, stockpiling and use of chemical weapons and on their destruction, and with 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) in the form of the value of agricultural producers of reclaimed and other objects of agricultural use (including inland water pipes, gas and electrical networks) built by means of funds budgets of all levels; 20) as property and (or) Property rights received by the organizations of the State stock of special (radioactive) raw materials and fissile materials of the Russian Federation from operations with material values of state stocks of special (radioactive) raw materials and fissile material for restoration and maintenance of specified stocks; 21) as accounts payable by the taxpayer to budgets of different levels, written-off and (or) reduced in accordance with of the Russian Federation Russian Federation; 22) in the form of property donated by State and municipal educational institutions, as well as by non-State educational institutions licensed to the right to conduct ) in the form of basic funds received by the organizations of the Russian Defence Sports and Technical Organization (ROSTO). organizations within the structure of the ROSTO) used for training Citizens in military-accounting specialties, military-patriotic education of youth, development of aviation, technical and military applications of sports in accordance with the legislation of the Russian Federation; 24) in the form of positive Difference obtained from revaluation of marketable securities; 25) in the form of reconstituted reserves for impairment of securities (excluding reserves whose construction costs under Article 300) Code previously reduced the tax base); 26) in the form of funds and inogue property received by the unitary enterprise from the owner of the property of the enterprise or its authorized body; 27) in the form of property (including money) and (or) property rights obtained by religion Organization in connection with religious ceremonies and ceremonies and the sale of religious literature and religious objects. 2. The tax base also does not take into account the target income (except for earmarked income in the form of excisable and excisable minerals). These include targeted income from the budget to the budget recipients and earmarked funds for the maintenance and statutory activities of non-profit organizations provided free of charge from other organizations and/or individuals and used by the specified destination. At the same time, recipient taxpayers are required to keep a separate record of income (s) received under earmarked income. { { see also | } { } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { \field } { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { \ Introductory contributions, membership dues, earmarked contributions and contributions to public professional associations based on the principle of mandatory membership, mutual contributions and donations recognized as such under the Civil Code Russian Federation Code; (2) property; The amount of funding from the federal budget, the budgets of the constituent entities of the Russian Federation, the local budgets, the budgets of state extrabudgetary funds, Non-profit-making organizations ' statutory activities; 4) funds and other property received for charitable work; 5) cumulative contribution of founders of non-State actors pension funds; 6) pension contributions Non-State pension funds, if they are fully earmarked for the formation of non-State pension fund reserves; 7) used for the purpose of earners ' income from owners institutions; 8) contributions by lawyers to the Bar Association (its agencies); 9) funds received by trade union organizations in accordance with collective agreements (agreements) for the conduct of trade union organizations organizations of social, cultural and other activities envisaged in their under the authority of the Ministry of Defence of the Russian Federation and (or) of the other executive branch of the General Agreement, as well as of the Ministry of Defence of the Russian Federation. In accordance with the constituent instruments of the Russian Federation of citizens on military and military specialties, military-patriotic Education for youth, development of aviation, technical and Military-applied sports; (11) property (including money) and (or) property rights received by religious organizations to carry out statutory activities. ". 57. In article 252: in paragraph 2: in the first paragraph of the word "organization", replace the word "taxpayer"; paragraph 2, delete; add the following paragraph 5: " 5. The costs incurred by the taxpayer, the value of which are expressed in foreign currency, are taken into account in the aggregate with the costs expressed in rubles. Costs incurred by the taxpayer, the costs of which are expressed in currency units, are taken into account in aggregate with the costs expressed in roubles. These costs are borne by the taxpayer according to the method chosen in the accounting policy for the recognition of such expenses in accordance with articles 272 and 273 of this Code. For the purposes of this chapter, the amounts reflected in the expenses of the taxpayers are not reintegrated into its expenditure. ". 58. Paragraph 3 of article 253 should read as follows: " 3. The peculiarities of the definition of expenditures of banks, insurance organizations, non-state pension funds, consumer cooperation organizations, professional participants of the securities market and foreign organizations are determined by the provisions of the regulations. Articles 291, 292, 294, 296, 297, 299, 300, 307, 308, 309 and 310 of this Code. ". 59. In article 254: , paragraph 1: , paragraph 2, subparagraph 2, delete; , in subparagraph 3, the words "spare parts and consumables used to repair the equipment" should be deleted, supplemented by the words "other than". depreciable property. The value of such property shall be included in the full amount of the material expenses as it is entered into service "; sub-paragraph 4, as follows: " 4) for the acquisition of components subject to installation, and (or) semi-finished products subject to further treatment by the taxpayer; "; in subparagraph 5 of the word" organization itself "should be replaced with the words" the taxpayer itself "; in subparagraph 6: in the first paragraph the word "organization" should be replaced with the word "taxpayer"; in the third word "organization itself" should be replaced by the words "the taxpayer itself"; , in subparagraph 7, the word "funds" should be replaced by "fixed assets and other property"; in paragraph 2 of the word "accounted for" Replace "subject to include" with ", storage" delete; add new paragraphs 4 and 5 as follows: " 4. In the case of a taxpayer as raw materials, spare parts, components, intermediate goods and other material expenses, uses the production of its own production, as well as in the case where the taxpayer includes The results of the works or services of their own production, the estimation of these products, the results of the works or services of own production are based on the assessment of finished goods (works, services) in accordance with Article 319 of this Code. 5. The sum of the material expenses of the current month is reduced by the value of inventory balances transferred to the production but not used in the production at the end of the month. Evaluation of such tangible assets should be consistent with their assessment on write-off. "; para. 4 read paragraph 6; paragraph 5, read paragraph 7, and in subparagraph 4, replace the words" mineral resources "with" useful Fossil fuels, "; (Overtaken by the Federal Law of 20 April 2014. N 81-F) 60. In article 255: , in the first paragraph of the words "and" to be deleted, after the word "provided" with the words "the laws of the Russian Federation"; , in paragraph 1, replace the words "in the organization" with the words " taxpayers "; , in paragraph 4, replace the word" organization "by the word" taxpayer "; in paragraph 7 of the word" or by the performance of public duties ", delete; in paragraph 8 of the word" on termination of employment " of the employee "replace" with the words "in accordance with the labour legislation of the Russian Federation" Federation "; , in paragraphs 9 and 13, replace the word" organization "with the word" taxpayer "; paragraph 16 should be amended to read as follows: " In the calculation of the limits of payments (contributions) calculated in In accordance with this subparagraph, the amount of the payments (contributions) under this subparagraph shall not be included. "; , in paragraph 18, the words" work of persons "shall be replaced by the words" work of the natural persons ", the words" in the organization ". replace the words "the taxpayer" with the words "as directly issued" these persons and those listed by the State organizations "should be deleted; , in paragraph 19, the word" accruals "should be replaced by the words" in the cases provided for by the legislation of the Russian Federation, the assessment ", and the word" organizations "should be replaced by the word" organizations ". "taxpayer", the words "in cases provided for by the legislation of the Russian Federation" should be deleted; , in paragraph 21, the word "organizations" should be replaced with the words "the organization of the taxpayer"; maintenance: " 24) allocation to the reserve for the forthcoming leave pay to employees and/or to the reserve for the payment of the annual remuneration for years of service performed in accordance with article 324-1 of this Code. "; paragraph 24 shall be considered as paragraph 25. 61. In article 256: in paragraph 1: in the first paragraph of the word "property and" shall be replaced with "property (unless otherwise provided for by this chapter)," to be supplemented with the following sentence: " shall recognize property with a useful life of more than 12 months and an initial value of more than 10,000 roubles. "; , in the second paragraph of the second word" owner of the unitary enterprise ", replace the words" the owner of the unitary enterprise " ; in paragraph 2: in the first paragraph of the word " K "Not applicable" after "goods," add "objects of construction in progress,", replace "options" with "option contracts"; paragraph The second sentence should read as follows: "The following types of depreciable property should not be amortized:"; Subparagraphs 2 and 3 should read: " (2) Property of non-profit organizations received in earmarked income or earmarked income and used for non-commercial activities; 3) property acquired (created) through earmarked funding. This rule does not apply to property received by the taxpayer at the time of privatization; "; , subparagraph 4, after the words" road objects, "with the words" the construction of which has been carried out with sources budget or other similar earmarked funding; "; sub-paragraph 6 restate: " 6) syndicated publications (books, brochures and other similar objects), works of art. However, the value of the purchased publications and other similar objects, other than works of art, shall be included in the other costs related to production and implementation in full at the time of acquisition of the specified objects; "; (7) should be deleted; subparagraph 8 (8) should read (7) and read as follows: " 7) property acquired (created) from funds received under sub-items 11, 14, 19, 22 and 23 of paragraph 1 article 251 of the present Code, as well as the property referred to in paragraph 1 (6) and (7) Article 251 of this Code; "; to supplement subparagraph 8 with the following content: " 8) acquired rights to intellectual property and other intellectual property assets if, under a contract for acquisition, The said rights must be paid by the periodic payments during the period of validity of the said contract. "; to supplement paragraph 3 with the following: " 3. The composition of the depreciable property for the purposes of this chapter excludes the fixed assets: donated (received) contracts; translated by decision of the management of the organization for conservation for more than three months; in the organization's management for reconstruction and modernization for more than 12 months. When the object is unreserved, it will be depreciated in the order in which it was in effect until it was put into effect and the useful life is extended for the period of the fixed assets object. " 62. In article 257: , in the name of the word "original" delete; in paragraph 1: in the first paragraph of the paragraph "with a useful life exceeding 12 months" should be deleted; paragraph 2 as follows: " The original cost of the fixed asset is defined as the cost of its acquisition (and if the principal is obtained by the taxpayer free of charge, as the amount to which such property is assessed) in accordance with article 250, paragraph 8, of this Code), manufacture, delivery and delivery to a state in which it is suitable for use, with the exception of the amounts to be deducted or accounted for as part of the expenses under this Code. "; The following wording: " The original value of the assets which is the subject of leasing is recognized as the sum of the cost of the lessee's acquisition, construction, delivery, manufacture and delivery to the state in which it is suitable for other than the amount of taxes to be deducted or taken into account in the composition of expenses according to this Code. "; to supplement the new paragraph 4 and paragraphs 5 and 6 reading: " Replacement value of the fixed assets acquired (created) before the entry into force by this chapter, shall be defined as their original cost, taking into account the revaluations conducted on the date of entry into force of this chapter. The residual value of the fixed assets entered into service before the entry into force of this chapter is defined as the difference between the replacement cost and the amount accrued during the depreciation period (subject to revaluation) (...) (...) The residual value of the fixed assets entered into service after the entry into force of this chapter shall be determined as the difference between their original (replacement) cost and the amount accrued during the service period Depreciation. "; the fourth paragraph should read: " When the taxpayer is using the fixed assets of the fixed assets of its own production, the original cost of such facilities is defined as the cost of the ready calculated under article 319, paragraph 2, of the The Code, increased by the amount of the corresponding excise duties for fixed assets that are excisable goods. "; , in paragraph 2: , in the first paragraph of the word" depreciable ", replace" fixed assets "by" fixed assets "; Paragraph 4 of the word "depreciable" or "depreciable property" should be replaced by the words "and (or) the software" with the words "and (or) the software", to be deleted. 63. In article 258: , in paragraph 1: , and (or), replace the word "serve" with the word "serve", replace the words "by" with the word "determined" by replacing the word "determined" by the word "approved"; add the following paragraphs to the following paragraphs: " Taxpayers have the right to increase the useful life of a fixed asset after the date of entry into service if after reconstruction, modernization or technical The rearmament of the facility has increased its useful life usage. The increase in the useful life of the fixed assets may, however, be within the time limits for the amortization group into which the fixed asset was previously included. If the reconstruction, modernization or technical rearmament of the fixed assets object did not result in an increase in its useful life, the tax payer takes into account the remaining period Usable. "; in paragraph 2, replace" and "with" and (or) "; first paragraph 3 should read: " 3. Assets (property) are grouped into the following depreciation groups: "; in paragraph 4, the word" determined "is replaced by the word" approved "; , in paragraph 5, the word" and "should be replaced with the word" or "; (6) Delete the words "and paragraph 10 of this article" should be replaced by the words "unless otherwise provided for by this chapter"; , paragraphs 9 and 10, should be deleted. 64. In article 259: paragraph 2 is supplemented with the following paragraphs: " The depreciation accrual for the depreciable property begins on the first day of the month following the month in which the object was entered into operation. The depreciation of the depreciable property is discontinued on the first day of the month following the month when the total cost of the object occurred either completely or when the object was removed from the depreciable value of the taxpayer's property on any grounds. "; paragraph 3, paragraph 3, paragraph 3, amend to read: " The method chosen by the taxpayer is not to be changed throughout the accrual period Depreciation of depreciable property. "; in paragraph 2 5 "accrued" replacement by "assessed"; in paragraph 7: second sentence of the first paragraph after "taxpayer" should be supplemented with the words " for which the fixed asset must be taken into account in accordance with under the terms of the financial lease contract (leasing contract), "; add the following paragraph: " Taxpayers-agricultural organizations of an industrial type (poultry farms, livestock complexes, animal-based plants, greenhouses) have the right to have their own basic apply to the basic rate of depreciation chosen on its own, subject to the provisions of this chapter, a special factor, but not more than 2. "; , in paragraph 8, the word" organizations "should be replaced by" Taxpayers "; paragraph Second paragraph 9, after "received" to be supplemented by the word "(handed over)" after the words "amortization factor" with the words "(taking into account the taxpayer's factor in such property)"; , in paragraph 10, the word "organizations" Replace the words "taxpayer organization"; in paragraph 12: words "(in the event that such property has been decided to apply a linear depreciation method)" delete "; add the following paragraph: " If the actual usage date is The principal means of the previous owners will be equal to or in excess of its useful life, determined by the classification of the fixed assets approved by the Government of the Russian Federation in accordance with this chapter, The taxpayer has the right to determine the useful life of the person. the use of this fixed asset, taking into account the safety requirements and other factors. "; , paragraph 13, should be deleted. 65. Amend article 260 as follows: " Article 260. Repair costs for fixed assets 1. The cost of repairs to fixed assets incurred by the taxpayer is treated as miscellaneous expenses and is recognized for tax purposes in the reporting period (tax) in which they were incurred, at the actual cost. 2. The provisions of this article shall also apply to the costs of the lessee of the depreciable property, if the contract (s) between the lessor and the lessor is not provided for by the lessor. 3. In order to ensure that the cost of repair of fixed assets is equally included in two or more tax periods, taxpayers are entitled to create reserves for the forthcoming repairs to fixed assets in accordance with the procedure established by the Article 324 of this Code. ". 66. In article 261: , in the third paragraph, the word "(s)" should be replaced by "or other authorized bodies"; in paragraph 2: in the second paragraph of the word "five years" to replace the words "in the following order:"; to add the following paragraphs to the following paragraphs: " the costs covered by the third paragraph of paragraph 1 of this article shall be included in the expenses evenly within 12 months; The paragraphs 4 and 5 of paragraph 1 of this article shall be included in the The composition of the costs is evenly spaced over five years, but no longer in service. "; (Paragraph 8 is no longer valid-Federal Law dated 27.07.2010. N 229-FZ) paragraph 6 should be redrafted to read: " 6. The costs of obtaining work (services), geological and other information from third parties, including public authorities, as well as the cost of self-management of natural resources are taken for tax purposes in the amount of the actual costs. ". 67. In article 262: paragraph 1 should be supplemented with the words ", as well as the costs of the Russian Fund for technological development and other sectoral and cross-sectoral funds for research and development," The list approved by the Government of the Russian Federation in accordance with the Federal Act on Science and Public Science and Technology Policy; , paragraph 2: the first paragraph should read: " 2. Expenditure by the taxpayer for research and (or) development of new or improved products (goods, works, services), in particular the costs of the invention made by him independently or jointly with other organizations (in the amount appropriate to its share of the costs), and on the basis of the treaties in which it acts as the employer of such research or development, shall be recognized for the purposes of taxation upon completion of these studies or developments (completion of individual ) and the signing of the acceptance certificate by the parties in the manner provided for in this article. "; second sentence should be supplemented with the words" (individual stages of research) "; to add a new paragraph 3, to read: " 3. taxpayer expenditure on research and (or) 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 funds The research and development on the list approved by the Government of the Russian Federation in accordance with the Federal Law "On science and state science and technology policy" is recognized for tax purposes in 0.5 per cent of the income (gross proceeds) of the taxpayer. "; paragraph 3 should be read as paragraph 4; add paragraph 5 as follows: " 5. In the event that, as a result of expenditures incurred in research and (or) development, the taxpayer is entitled to the exclusive rights to the results of the intellectual activity referred to in article 257, paragraph 3 of this Code, these rights are recognized as intangible assets, which are subject to depreciation in accordance with article 258, paragraph 2, of this Code. ". In article 263: , paragraph 1, subparagraph 8, of the phrase "is provided by the law of the Russian Federation or" to be deleted; , in paragraph 3, the words "on voluntary insurance" shall be replaced by the words " referred to in this article by type of insurance. ". 69. In article 264: , in paragraph 1: , in subparagraph 4, replace the words "payment of the services of a pilot and other similar payments" with the words "costs of pilot services and other similar expenses"; , in subparagraph 6 of the words " Protection of property, maintenance of the fire alarm system, "replace" with the words " costs of ensuring the fire safety of the taxpayer in accordance with the laws of the Russian Federation, the cost of maintaining the gas-sapasbody service, Cost of property security services, maintenance of the firefighting " (e) The costs of ensuring normal working conditions and safety measures provided for in the legislation of the Russian Federation, The costs of civil defence under the Russian Federation law, as well as the costs of the treatment of occupational diseases of workers employed in work with harmful or difficult working conditions. premises and inventory of health posts directly in the territory ";"; , in subparagraph 8, replace the words "payment for services of specialized companies" with "services of specialized organizations"; , in subparagraph 10, replace the word "equipment" with the word "equipment"; In subparagraph 11, replace the words "maintenance of service vehicles" with the words "costs of maintenance of official transport (road, rail, air and other modes of transport)" after the word "vehicles" "and motorcycles"; in subparagraph 12: in a paragraph In the fourth word "and (or)", replace the word "or"; add the following: " 12-1) the cost of delivery from the place of residence (assembly) to the place of work and back workers employed in the organizations which carry out their activities in a wacht manner or in field (expeditionary) conditions. These costs should be provided for by collective agreements; "; of 14 and 15 restated: " 14) legal and information services; 15) consultancy and other expenses Similar services; "; Subparagraphs 17 and 18 as follows: " 17) audit service costs; 18) the costs of administering the organization or individual units, as well as the cost of acquisition Services for the management of an organization or its individual units; " In subparagraph 19, replace the words "payment of services" with "services"; (26), after the words "costs of", add "acquisition of exclusive rights to computers worth less than 10,000 roubles and"; Paragraph 27, the words "and dissemination" should be deleted; subparagraph 28 after the words "(works, services)," should be supplemented by the words "the activities of the taxpayer,"; of paragraph 32, paragraph 32, amend to read: " (32) Maintenance costs Vakhmetov and temporary settlements, including all housing and communal facilities Social and household appointments, sub-farms and other similar services, in organizations carrying out activities of a wacht method or working in field (expeditionary) conditions. These costs for taxation purposes are recognized within the limits of the standards for the maintenance of similar facilities and services approved by local governments at the taxpayer's place of activity. If such regulations are not approved by the local authorities, the taxpayer has the right to apply the procedure for determining the costs of maintenance of these facilities for similar facilities in the territory and under the jurisdiction of the local authorities. to the said authorities; "; , in subparagraph 33, the words" exploiting organizations "should be replaced by the words" enterprises and organizations that exploit particularly radiationally hazardous and nuclear facilities and facilities, "and replace the words" nuclear stations "with the words" in the words "specified production and facilities"; in subparagraph 36 Replace the word "and" with the word "or"; in paragraph 38: , in the first paragraph of the word "wages", replace the words "salary costs"; paragraph 2 should read as follows: " Social objectives The protection of persons with disabilities is recognized as an improvement in the working conditions of persons with disabilities, the creation of jobs for persons with disabilities (including the purchase and installation of equipment and the organization of workers ' work), training (including new jobs and employment), and employment persons with disabilities, the protection of the rights and legitimate interests of persons with disabilities, Rehabilitation (including acquisition and maintenance of rehabilitation equipment, dogs, guides to health resorts), ensuring equal opportunities for persons with disabilities (including transportation services for persons with disabilities, Russian Federation's legislation on the social protection of persons with disabilities, including contributions to the public organizations of persons with disabilities; "; in subparagraph 39: the second paragraph after the words "intended" to be supplemented with the words " to implement activities of the public organization of persons with disabilities and "; , in paragraph 4, the words" related to the production "are replaced by the words" included in the costs of production ", the words" on the list to be determined by the Government of the Russian Federation ". In accordance with the provisions of the Convention on the Rights of Persons with Disabilities, the sale of such goods, minerals and minerals "; to supplement subparagraph 39-1 as follows: " 39-1) the expenses of tax payers-organizations whose statutory (stacking) capital consists entirely of the contribution of religious organizations, in the form of profits derived from The implementation of religious literature and religious objects, provided that these amounts are transferred to the statutory activities of these religious organizations; "; to supplement the new sub-paragraphs 47 and 48 with the following: " 47) lost marriage; 48) Maintenance of catering facilities (including accumulated depreciation, premises, lighting, heating, water, electricity and electricity) for cooking fuel); "; (47) read as subparagraph 49; paragraph 1 of paragraph 2 after the words" designated persons "should be supplemented with the words" as well as the officials of the taxpayer participating in the negotiations "; paragraph 4: paragraph 4 after the word "demonstration rooms," complete with the words "production of promotional brochures and cataloges containing information on the work and services performed and provided by the organization, and (or) on the organization itself,"; in the fifth paragraph " Advertits carried out during the tax (reporting) period, for tax purposes, are recognized not to exceed 1 per cent of the proceeds "to be replaced by the words" other types of advertising not listed in the second to fourth such paragraphs to the Convention on the Rights of the Child shall be recognized as not exceeding 1 per cent of the proceeds of sale. ". 70. In article 265: , paragraph 1: , in the second subparagraph of subparagraph 1, the word "permanent" should be replaced by the word "systematic"; , first subparagraph 2, after the word "taxpayer" to read " taking into account the particularities, as provided for in article 269 of this Code, the words "with article 291" shall be replaced by the words "with articles 269 and 291"; subparagraph 3 should read as follows: " (3) the costs of organizing the issuance of their own securities, for the preparation of a prospectus of securities, manufacture or acquisition forms, registration of securities, expenses related to servicing of their own securities, including expenses for the services of the registry, the depositary, the payment agent (dividend payment) payments, expenses related to the maintenance of the registry, The provision of information to shareholders in accordance with the legislation of the Russian Federation and other similar expenses; a taxpayer of securities, including payment for the services of the registry holder, the depositary, the costs of obtaining information in accordance with the legislation of the Russian Federation and other similar costs; "; , in subparagraph 5, replace the word" received "with the word" arising ", after the words" from the revaluation ". (a) In addition to the words "in the form of currency", add the following paragraph: "Negative exchange rate differences for the purposes of this chapter" is recognized as currency exchange differences arising at the exchange rate of property values and requirements expressed in foreign currency or in the assessment the obligations expressed in foreign currency; "; (Overtaken by the Federal Law of 20 April 2014. N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-FZ) in subparagraph 6 of the word "at the date of the transaction of the sale (purchase) of the currency (for banks-subject to article 291 of this Code)", replace the words "established on the date of the transfer of ownership". Foreign currency (peculiarities of the determination of banks ' expenses from these operations are established by Article 291 of this Code) "; paragraph 7, delete; subparagraph 8 read as subparagraph 7; (9) and 10 (10)) respectively, paragraphs 8 and 9, and amend to read: " 8. liquidation of property, property and equipment, including non-expendable property due to the established useful life, as well as the cost of disposal of construction-in-progress and other property, The installation of which is not completed (dismantling, dismantling, decommissioning), subsoil conservation and other similar works; 9) costs related to conservation and conservation of production facilities and facilities, including Costs of preserved production capacity and objects; "; (11) read 10; (12) read as sub-paragraph 11 and add the following sentence:" To recognize the costs of cancelled orders as well as the costs of production that did not provide "production is carried out on the basis of the acts of the taxpayer approved by the head or authorized person, in the amount of direct costs determined in accordance with articles 318 and 319 of this Code;"; subparas 13 and 14 consider subparagraphs 12 and 13, respectively, to read as follows: " (12) Cost of operations with packagings, unless otherwise provided for in article 254, paragraph 3, of this Code; 13) expenses as recognized by the debtor or subject to payment by the debtor, on the basis of a decision of the court which has entered into legal force, fines, penalties and (or) other sanctions for violation of contractual or debt obligations, as well as the costs of compensation for the damage caused; "; (...) (...) (...) related to the installation and operation of electronic workflow systems between the bank and customers, including the client-bank systems; sub-paragraph 17 (17) read as sub-paragraph 18) "non-compensable", replace "non-compensable"; Subparagraphs 19 to 21 should be read as sub-paragraphs 18-20; , paragraph 2: subpara. 2 if the taxpayer decided to create a reserve for doubtful debts, amounts of uncollectable amounts not covered by the reserve; "; subpara. 3, delete; sub-paragraphs 4 to 7, respectively read as sub-paragraphs 3 to 6; add the following to sub-paragraph 7: "7) damages on the transaction of the assignment of a claim in the manner established by article 279 of this Code.". 71. In article 266: paragraph 1 is supplemented with the following paragraphs: " For banks, banks do not recognize the doubtful debts which, in accordance with article 292 of this Code, provide for the creation of a A reserve for possible losses on loans. For insurance companies that define the income and expenses of the accrual basis of insurance, insurance, reinsurance for which insurance reserves have been formed, the reserve of doubtful debts a receivable related to the payment of insurance premiums (contributions) is not formed. "; paragraph 2, after the words" Uncollecable debts ", with the words" (debts, uncollecable) "; in paragraph 3 of the word" evenly " for the last day to be replaced by the words "to replace" with the words "to replace" with the words "to". with the words "forming"; in paragraph 4: in the first paragraph of the word "at the end of the previous", replace the words "on the last day"; second subparagraph 3) with the words " (for banks, from the amount of income defined in in accordance with this chapter, with the exception of income in the form of reduced reserves) "; , in paragraph 5: , in the first paragraph, after the reference period, replace the words" in the current reporting (tax) period "with the words" " in the current reporting period (tax) under the reporting (tax) period; , in the second paragraph of the word "write-off", replace the word "write" with "only". 72. In article 267: item 3 is supplemented by the words ", multiplied by the amount of the proceeds from the sale of the specified goods (works) for the reporting (tax) period", to be supplemented with the following sentence: " In the case of a tax payer for less than three years The implementation of the goods (work) with the condition of the guarantee repair and maintenance is taken into account for the calculation of the limit of the reserve to be taken into account in the amount of revenue from the realization of the specified goods (work) for the actual period implementation. "; paragraph 5. should be redrafted to read: " 5. The amount of the reserve for warranty repair and maintenance of goods (works) not fully utilized by the taxpayer during the tax period for the repair of goods (works) implemented with the guarantee condition may be was moved to the next tax period. The amount of the newly created reserve in the next fiscal period should be adjusted to the balance of the reserve of the previous tax period. If the amount of the newly created reserve is less than the amount of the reserve balance created in the previous tax period, the difference between them is to be included in the unrealized income of the tax payer of the current tax period. In the event that a taxpayer has decided to establish a reserve for warranty repair and maintenance of goods (work), the cost of the warranty repair is charged against the amount of the reserve. If the amount of the reserve created is less than the cost of repair performed by the taxpayer, the difference between them is to be included in the other expenses. "; add the following paragraph 6: " 6. If the taxpayer decides to discontinue the sale of goods (work) with the condition of their warranty repair and warranty service, the amount of the previously created and unused reserve shall be included in the income of the taxpayer at the end of the period of validity of the contracts for warranty repair and warranty service. ". 73. In article 268: , in the name of the word "property", replace "goods"; in paragraph 1: in the first word "In the sale of goods", replace the words "In the sale of goods", the word "sold" replace the words "goods sold"; , in subparagraph 1 of paragraph 13 of article 259, replace the words "paragraph 1 of article 257"; in subparagraph 3: in the second and third words "at cost" "at cost";(Uexpuned part of the third paragraph- Federal law of 20 April 2014. N 81-FZ) paragraph 4 should read: "at average cost;"; to add a new paragraph five to the following: "at the unit cost."; In the fifth paragraph, replace the words "of the above-mentioned property" with the words "the property referred to in this article"; , in paragraph 3, replace the word "accounted for" with the word "accounted for". 74. In article 269: Amend the name to read: " Article 269. { { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } Considerations for { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b In the "reporting period", replace the words "the quarter (month for the taxpayers who are calculating the monthly advance payments based on the actual profit received)" after the words "at the same time," with the words "in comparable amounts," "quality" and "and falling into the same credit risk group" delete, add the following sentence: "This provision shall also apply to the interest in the form of a discount which is formed at the discount of the ice as the difference between the price of the reverse purchase (repayments) and the price of the bill of exchange."; In the third paragraph, replace the words "issued by a debt obligation" with the words "assessed on similar debt obligations issued"; paragraph 4, after the words "comparable conditions," should be supplemented with the words " as well as on the choice of a taxpayer ", the words" 15 per cent on loans " should be replaced with the words "equal to 15 per cent on debt"; , paragraph 2: the first paragraph should read: " 2. If the taxpayer, a Russian organization, has an outstanding debt owed to a foreign organization directly or indirectly owning more than 20 per cent of the statutory (warehousing) capital of the Russian Federation the organization (hereinafter referred to as "controlled debt") and if the amount of the outstanding taxpayer is more than three times the amount of debt owed by a foreign organization to a foreign organization (for banks and organizations, more than twelve and a half times) exceeds the difference between the sum of its assets and liabilities (hereinafter referred to as equity for the purpose of this paragraph-equity) on the last day of the reporting (tax) period, in determining the interest limit to be included in the the composition of the expenses, subject to the provisions of paragraph 1 of this article, the following rules apply. "; paragraph 2, delete; the third paragraph should read: " Taxpayer is indebted for the last day of each the reporting period (tax) period to calculate the limit value of recognized interest on controlled debt by dividing the interest accrued by the taxpayer in each reporting period (tax) on controlled debt, by capitalization rate, calculated at the last reporting period the date of the relevant reporting (tax) period. "; , in paragraph 4 of the word" credit organizations ", replace by" banks "; with the following paragraph: " For the purpose of this paragraph, the calculation of the amount of equity in the calculation is not taken into account Debt obligations in the form of debt on taxes and charges, including current debts for taxes and fees, arrears, instalments, tax credit and investment tax credit. ". 75. In article 270: , in paragraph 1, the word "payable" should be replaced by "accrued"; , in paragraph 4, replace the words "profit and" with the words "as well as the sum"; , in paragraph 8, the words "to be adopted" should be replaced by the words "accepted". "recognized expenses for tax purposes"; paragraph 9 should be restated as follows: " (9) in the form of property (including money) handed over by the commissionaire, agent and (or) Chargé d' affaires obligations under the treaty of commission, agency contract or other similar treaty, as well as in The cost of the expenses incurred by the commissioner, agent and (or) other solicitor, principal and (or) other trustee, if such costs are not to be included in the expenses of the commissioner, agent and (or) other solicitor under the terms of the contracts; "; , paragraph 12, amend to read: " 12) in the form of funds or other property transferred under the contracts of credit or loan (other similar means or other property independently of forms of borrowing, including debt securities), as well as in the form of or other property that is intended to repay such borrowings; "; , in paragraph 13 of the words" in accordance with article 264, paragraph 1, ", replace" in accordance with article 275-1 "; "goods," should be deleted; , in paragraph 17, replace "with subparagraph 15" with "subparagraph 14"; paragraph 19 should be added with the words ", unless otherwise provided by this Code"; paragraph 25, in addition to the words " and (or) by collective agreements "; , para. 26, add the words" and (or) Collective agreements "; paragraph 29, after the words" normal technical "should be supplemented by the words" and other used for productive purposes "; paragraph 30, delete; paragraphs 31 to 33 should be considered as paragraphs 30-32; Paragraph 34, read paragraph 33 and the words "with subparagraph 22" read "subparagraph 21"; paragraph 35, read paragraph 34; paragraph 36; , paragraph 37, read paragraph 35; paragraph 38 read paragraph 36 and restate it as follows: (Paragraph 20 is no more effective-Federal Law of 24.07.2007 N 216-FZ paragraph 39, read paragraph 37; paragraph 40, read paragraph 38 and after the word "automobiles" should be added to the words "and motorcycles"; paragraphs 41 to 45 should be read as paragraphs 39-43, respectively; Paragraph 46 should read paragraph 44 and the words "to other types of advertising beyond the amount of the costs provided for in article 264, paragraph 4, of the present Code;" to read " for other types of advertising not referred to in paragraphs 2 to 4 of paragraph 4 Article 264 of this Code, in addition to the paragraph 5, paragraph 4, of article 264 of this Code Code of limit rules; "; paragraph 47, read paragraph 45, and restate it as follows: " 45) in the form of contributions to the Russian Foundation for Basic Research, the Russian Humanitarian Research Foundation, the Assistance Fund the development of small forms of enterprises in the scientific and technical sphere, the Federal Industrial Innovation Fund, the Russian Technology Development Fund and other sectoral and cross-sectoral funds for research and development. OF THE PRESIDENT OF THE RUSSIAN FEDERATION In accordance with the Federal Act on Science and State Science and Technology Policy, above the amount of the deductions provided for in article 262, paragraph 3, of this Code; "; paragraph 48, read paragraph 46; to supplement paragraphs 47 and 48), as follows: " 47) in the form of the expenses of the founder of the fiducials associated with the performance of the fiducials if the trustee is provided that the beneficiary is not a beneficiary a founder; 48) as expenses Religious organizations in connection with religious rites and ceremonies, as well as in the implementation of religious literature and religious objects. ". In article 271: paragraph 3 should read " 3. For income from sale, unless otherwise provided by this chapter, the date of receipt of income shall be deemed to be the date on which goods (works, services, property rights) are to be realized as determined in accordance with article 39, paragraph 1, of this Code, irrespective of Actual cash flows (other property (works, services) and (or) property rights) in their payment. In the implementation of goods (works, services) under the contract of commission (agent contract) taxpayer-the date of receipt of income from sale, the date of sale of the property (principal) of property (property ownership) is recognized rights) specified in the notice to the commissioner (agent) of the implementation and (or) in the report of the commissioner (agent) (agent). "; in paragraph 4: in paragraph 1: (...) (...) (...) provided for in this article) "delete; paragraph 2, delete; to add a new paragraph 2 to read: " 2) the date of receipt of funds on the account of the taxpayer's account-for revenues: in the form of dividends from equity participation in other organizations; in the form of donated money; , in the form of refunds of unpaid contributions paid to non-profit organizations were included in the cost; as similar "; (2) consider subparagraph 3 (3) and spell it out as follows: " 3) the date of the calculation in accordance with the terms of the contracts entered into, or the presentation to the taxpayer of documents, employees The basis for the calculation, or the last day of the reporting (tax) period for income: from the lease of property; in the form of royalties (including royalties) for the use of objects of intellectual property Property; as other similar income; "; Subparagraph 3 should be read as subpara. 4 and read as follows: " 4) the date of recognition by the debtor or the effective date of the court's decision-on income in the form of fines, penalties and (or) other sanctions for violation of contractual or (damages); "; Subparagraphs 4 and 5 to be read as sub-paragraphs 5 and 6; read subparagraph 6 (7) and restate it as follows: " 7) Date transfer of ownership of foreign currency and precious metals at the time of commission Foreign currency and precious metals operations, as well as the last day of the current month, on income in the form of positive exchange rate differences on property and claims (liabilities) expressed in foreign currency, and a positive revaluation of the value of precious metals; "; paragraph 7, should be deleted; subpara. 9: " 9) the date when the recipient of the property (including money) actually used (including cash) not earmarked, or violated the conditions under which they were granted-for income in the form of property (including cash) referred to in paragraphs 14, 15 of article 250 of the present Code; "; , add a new paragraph 10 to read as follows: "10) Date of transfer of ownership of foreign currency to the proceeds from the sale (purchase) of a foreign currency."; in paragraph 5 of the word "On receipt of income from", the word "income from" should be deleted; paragraph 6 Amend the text as follows: " 6. Under the loan contracts and other similar treaties (other debt, including securities), which are valid for more than one reporting period, for the purposes of this chapter, income is recognized and included in the composition of the loan income at the end of the relevant reporting period. In the case of the termination of the contract (the payment of a debt) prior to the end of the reporting period, the income is recognized and included in the relevant income as of the date of termination of the contract (the payment of a debt obligations). "; (Overtaken by the Federal Law of 20 April 2014. N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-FZ) paragraph 7 should be considered paragraph 8 as follows: " 8. Revenue expressed in foreign currency for tax purposes is converted into rubles at the official exchange rate set by the Central Bank of the Russian Federation at the date of recognition of the relevant income. Obligations and requirements expressed in foreign currency and property in the form of currency values are converted into rubles at the official exchange rate set by the Central Bank of the Russian Federation on the date of the transfer of the ownership of transactions with the Russian Federation. the property, the termination (performance) of the obligations and the requirements and (or) the last day of the reporting (tax) period, whichever is earlier. ". 77. In article 272: , paragraph 1: , in the first paragraph of the words "of this Code", delete, supplemented by the words "and subject to the provisions of articles 318 to 320 of this Code"; in the second paragraph, " subject to provisions Articles 318 to 320 of this Code "delete; paragraph 3 should be amended to read: " In the event that the terms of a treaty provide for the receipt of revenues in more than one reporting period and not phased delivery of goods (works, services), expenses are borne by the taxpayer on the basis of the principle of equal recognition of income and expenditure. "; , in paragraph 3, the words" article 259 "should be replaced by the words" articles 259 and 322 "; , in paragraph 6, the word" tax "should be replaced by the word" reporting "; Paragraph 7: subpara. 1 should read: "1) the date of tax accrual (fees)-for expenses in the form of taxes (advance payments on taxes), fees and other mandatory payments;"; with the following table of contents: " 2) Accrual date in in accordance with the requirements of this chapter-for expenditure in the form of deductions to reserves recognized by the expenditure in accordance with this chapter; "; , subparagraph (3) read as follows: " (3) The date of the calculation in accordance with the terms of the contracts entered into, or the date on which the documents were presented to the taxpayer, the basis for the calculation, or the last day of the reporting (tax) period for the expenses: as amounts fees; in the form of third-party payment charges Organizations for their work (provided services); lease (lease) payments for leased (leased) property; as other such costs; "; sub-paragraph 3 and add a third paragraph to add "and motorcycles"; sub-paragraph 4 read as sub-paragraph 5, and amend it to read: " 5) the date of approval of the advance report-for expenses: on mission; Service transport contents; representative costs; for other such costs; "; subpara. 5, delete; subpara. 6 of the following: " 6) Date of transfer of ownership of foreign currency and precious metals at the time of commission Foreign currency and precious metals operations, as well as the last day of the current month, by expenditure in the form of a negative exchange rate difference and the requirements (s) expressed in foreign currency, and negative revaluation of precious metals; "; sub-paragraph 8 " (8) the date of recognition by the debtor or the date of the court's decision-on the costs of fines, penalties and (or) other sanctions for breach of contractual or debt obligations, as well as in the form of (damage); "; , add the following sentence: 9) the date of the transfer of the foreign currency to the sale (purchase) of the foreign currency."; , para. 8 The following wording: " 8. Under the loan contracts and other similar treaties (other debt, including securities), which are valid for more than one reporting period, for the purposes of this chapter, the expense is recognized and included in the composition of the loan at the end of the reporting period. In the event of termination of the contract (the payment of a debt) prior to the expiry of the reporting period, the expenses shall be recognized and included in the relevant expenses as at the date of termination of the contract (settlement) debt obligation). "; to supplement paragraphs 9 and 10 with the following content: (Bold-Federal Law April 20, 2014. N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-F) 10. Expenses expressed in foreign currency for tax purposes are converted into rubles at the official exchange rate set by the Central Bank of the Russian Federation at the date of recognition of the expenditure. Obligations and requirements expressed in foreign currency and property in the form of currency values are converted into rubles at the official exchange rate set by the Central Bank of the Russian Federation at the date of transfer of ownership of the commission. operations with such property, termination (fulfillment) of obligations and requirements and (or) on the last day of the reporting (tax) period, whichever is earlier. ". 78. In article 273, paragraph 1, after the word "organizations", add "(except for banks)"; paragraph 2, after the words "property rights", should be supplemented with the words ", as well as the payment of arrears to the taxpayer by other means"; in paragraph 3: subparagraph 1 after the words "expenses at the time" should be supplemented by the words "payment of arrears by way"; , in subparagraph 2 of the words ", 266 and 267", delete; (Uexpo-Federal Law dated 20 April 2014. N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-F) 79. In article 274: paragraph 2 should be revised to read: " 2. The tax base on profits, taxable at a rate other than the rate specified in article 284, paragraph 1, of this Code, shall be determined separately by the taxpayer. The taxpayer maintains separate records of income (expenditure) for operations under which this chapter provides for a different accounting treatment for profit and loss. "; paragraph 4, after the word", shall be inserted "with the words", If not otherwise provided by this Code, "; paragraph 1 of paragraph 8 should read: " 8. In the event of a loss in the reporting (tax) period, the loss is the negative difference between the income determined in accordance with this chapter and the expenses taken into account for taxation in the manner provided for in the report. This chapter, in this reporting (tax) period, the tax base is recognized to be zero. "; paragraph 9, add the following paragraph: " Similar arrangements apply to organizations that have paid taxes on income, as well as on organizations that receive profit (loss) from Agricultural activity. ". 80. In article 275: , in paragraph 2: , add the first paragraph to the following: " 2. For taxpayers not referred to in paragraph 3 of this article, the income of the proceeds, except as specified in paragraph 1 of this article, shall be determined on the basis of income derived from equity participation in other organizations. the tax agent, taking into account the features set by this paragraph. "; in the first word" 2. If "if" is replaced by the word "If"; the third paragraph should read: " The total amount of the tax is defined as the tax rate set by article 284, paragraph 3, paragraph 3, of this Code, and the difference between the sum of the dividends to be distributed among the shareholders (participants) in the current tax period, reduced by the amount of dividends to be paid by the tax agent in accordance with paragraph 3 of this Article in the current tax period; and the amount of dividends received by the tax agent itself in the current reporting (tax) the period and the previous reporting (tax) period, if the dividend amount was not previously included in the calculation of the taxable income in the form of dividends. In the event that the difference is negative, the duty to pay the tax does not arise and no compensation is made from the budget. "; the last delete; paragraph 3 of paragraph 3 of article 284 of the current The Code "shall be replaced by the words" in article 284, paragraph 3 (3), or article 224, paragraph 3, of the present Code ". Supplement article 275-1 as follows: " Article 275-1. Taxpayers Taxpayers Taxpayers { \cs6\f1\cf6\lang1024 } Taxpayers { \cs6\f1\cf6\lang1024 } (a) The work of the Committee on the Rights of the Child in the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the Republic of the For the purposes of this chapter, service industries and farms include the household, housing, social and cultural facilities, training and exchange installations and other similar facilities, production and Services that provide services to their employees and to third parties. Housing and communal facilities include housing stock, hotels (except tourist facilities), houses and dormitories for visitors, outdoor landscaping, artificial structures, swimming pools, installations and equipment The beaches, as well as gas, heat and power facilities of the population, areas, workshops, bases, workshops, garages, special machines and mechanisms, warehouses for maintenance and repair of utilities A social and cultural sector, physical education and sports. The objects of the social and cultural sphere include health care, culture, pre-school facilities, children's recreation camps, sanatoriums (dispensaries), recreation facilities, boarding houses, physical facilities and sports (including tracks, The hippodrome, the stables, tennis courts, golf course, badminton, wellness centres, and non-industrial amenities (baths, saunas). In the event that a separate taxpayer detachment has a loss in the performance of activities related to the use of the objects referred to in this article, such loss shall be recognized for purposes of taxation in compliance with The following conditions: If the value of the services provided by the taxpayer engaged in activities related to the use of the objects referred to in this article corresponds to the value of similar services provided specialized organizations carrying out similar activities related to the use of such facilities; if the cost of housing, social and cultural facilities, as well as sub-farms and other similar farms, production and services does not exceed the standard costs The costs of servicing similar facilities provided by the specialized organizations for which this activity is essential; , unless the conditions of service of the taxpayer are substantially different from the conditions of service the services of specialized organizations for which this is the main activity. If at least one of these conditions is not met, the loss received by the taxpayer in the performance of the activities connected with the use of the facilities of the service industries, the taxpayer is entitled to transfer to for a period not exceeding ten years and to pay only the profit received in the course of these activities. Taxpayers, which are the constituent organizations under the laws of the Russian Federation, which include structural subdivisions for the operation of the housing stock, as well as facilities, in the third and fourth paragraphs of this article, the actual expenditure incurred on the maintenance of the objects in question is entitled to be adopted for the purposes of taxation. The said expenses for taxation purposes are recognized within the limits of the standards for the maintenance of similar farms, production and services approved by local governments at the location of the taxpayer. If the regulations are not approved by the local authorities, taxpayers are entitled to apply the procedure for determining the costs of maintaining these facilities for similar facilities in the territory and under the jurisdiction of the local authorities. to these authorities. In the event that the above facilities are located in the territory of a different municipal entity than the parent organization, the regulations adopted by the local authorities at the place where these objects are located shall be applied. "." 82. Article 276 should read as follows: " Article 276. Property property property 1. The determination of the tax base of the parties to the property fiducials is: , in accordance with paragraph 3 of this article, if under the terms of the contract the beneficiary is the beneficiary management; , in accordance with paragraph 4 of this article, if, under the terms of the said treaty, the founder of the administration is not a beneficiary. 2. For the purposes of this chapter, property (including property rights) transferred under the property fiducials agreement shall not be recognized as income of the trustee. The remuneration received by the trustee during the term of the trustee of the property shall be the proceeds of the sale and shall be subject to the taxation in due course. The expenses related to the trust management are recognized as expenses of the trustee if the trustee does not provide for the reimbursement of such expenses by the founder of the trustee Management. The trustee is required to determine a quarterly cumulative financial result for property fiducials and represent the founder of the management (the beneficiary) of the financial result. (for each type of income) to account for this result by the founder of the administration (the beneficiary) in the determination of the tax base. 3. The income of the trustee under the fiducials management contract is included in its unrealized income. The costs associated with the implementation of the property fiducials contract (including depreciation of the property as well as the remuneration of the trustee) are recognized as unrealized expenses of the founder of the management. 4. The income of the beneficiary under the trust management contract is included in its unrealized income and shall be subject to taxation in due course. However, expenses related to the implementation of the agreement of trust property management (with the exception of the remuneration of the trustee in the event that the contract provides for payment of remuneration not at the expense of the contract) The decline in income earned under the contract is not taken into account by the founder of the administration in the determination of the tax base, but is taken into account for the purposes of taxation as part of the expenses of the beneficiary. (Paragraph 12 is no more effective-Federal Law dated 27.07.2010. N 229-FZ) 5. Upon termination of the trust management agreement (including property rights) transferred to trust management, under the terms of the contract, the property may be either returned to the founder of the management or transferred to another person. In case of return of property, the founder of the control shall not generate income (loss) regardless of the positive (negative) difference between the value of the transferred property at the time of entry into the transaction. Force and at the time of the termination of the asset management agreement. 6. The provisions of this article (with the exception of the provisions of the first paragraph of paragraph 2 of this article) do not apply to the management company and the participants (founders) of the agreement of trust management of the property constituting the separate property. Complex-mutual fund investment fund. ". 83. In article 277: , amend the name to read: " Article 277. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 replace the word "profit"; in subparagraph 2: in the first word of "income", replace the word "profit"; paragraph 2, as follows: " The value of the stock purchased (shares, (a) for the purposes of this chapter: (a) (a) (c), (b), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), by the transferring party at this application. "; paragraph 2 after the word" actually paid "with the words" (regardless of the form of payment) "; , in paragraph 3, the words" income (loss) taken into account "should be replaced by" profit (loss), counted ". 84. In article 279: , in paragraph 1, before the date of termination of the right of claim, replace the words "until the date of payment under the contract for the sale of goods (works, services)", to be supplemented with the following sentence: " Provisions of the present The paragraph also applies to a debt-taxpayer. "; paragraph 2, add the following paragraph: " The provisions of this paragraph are also applicable to the debt-tax payer an obligation. "; in paragraph 3 of the word" amount of funds, that the taxpayer received "shall be replaced by the words" the value of the property due to that taxpayer. " 85. In article 280: , paragraph 2: first sentence of the second paragraph should read: " The costs of implementation (or other attrition) of securities, including investment mutual funds, are defined On the basis of the purchase price (including acquisition costs), the cost of its sale, the amount of the discount from the estimated value of the investment shares, the amount of accumulated interest (coupon) income paid by the taxpayer to the seller of the security. "; (Paragraph is lost- Federal Law of 25.11.2009 N 281-FZ) (Paragraph was lost by Federal Law 25.11.2009). N 281-FZ) in paragraph 5: in the first paragraph of the first word "In the case of securities", replace by "Market price securities", the word "accepted" should be replaced by the word "recognized"; to be added to the new paragraph , to read: " In the case of securities trading in an organized market, the price below the minimum price of transactions in an organized securities market is accepted in the determination of the financial result The minimum price of a transaction in an organized securities market. "; Paragraph 6: subpara. 1 after the word "similar" to read "(identical, uniform)"; (2) after the word "similar" to read "(identical, uniform)", after the word "similar", after the word "similar", add the words "(identical, homogenous)"; paragraph 8 add new paragraphs reading: " Professional participants in the securities market (including banks) who do not conduct dealer activities in accounting policy for purposes Taxation needs to determine how tax bases will be formed securities transactions in the organized securities market and the tax base for securities transactions that do not apply to the organized securities market. { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { } } The income and expenses shall include other income and expenses determined in accordance with this chapter. "; paragraph 9 should be restated as follows: " 9. When implementing or otherwise disposals of securities, the taxpayer chooses one of the following methods to write off the cost of the selected securities: 1) First-time acquisition costs (FIFO); (Paragraph is no-valid-Federal Law of 25.11.2009. N 281-FZ) 3) by unit cost. "; in paragraph 10: the second paragraph should read: " The securities obtained in the previous tax period (previous tax periods) may be charged to reduce the tax base from transactions with such securities as defined in the reporting (tax) period. "; paragraphs 3 and 4, as follows: " At this point losses from securities transactions in the organized market of securities acquired in the previous tax period (previous tax periods) may be charged to reduce the tax base from transactions categories of securities. During the tax period, deferes to future losses incurred in the corresponding reporting period from transactions with securities in the organized market and securities not applying to the securities market The organized securities market is carried out separately for the listed categories of securities, respectively, within the margins of the transactions with such securities. "; in the fifth paragraph of the fifth word" second, third and fourth " Replace "second to sixth"; with the following paragraph 11 Content: " 11. Taxpayers (including banks), which carry out dealer activity in the securities market, determine the tax base and transfer the loss to the future in order and under the conditions established by Article 283 of this Code the amount of the loss to be transferred to the future, taking into account all income (s) and the amount of the loss from the business activity. During the tax period, the transfer to the future of the losses received by the above-mentioned taxpayers in the relevant reporting period of the current tax period may be carried out within the amount of the profit received from entrepreneurship. ".................. In article 281: , add a new paragraph first reading: " When placing the government securities of the Russian Federation, government securities of the constituent entities of the Russian Federation and municipal securities (hereinafter referred to as state and municipal securities) interest income is recognized as an income declared by the issuer, in the form of the interest rate to the nominal value of the listed securities, and on which is not fixed interest rate-income in the form of difference between the nominal value of the value and the cost of its primary placement, calculated as the weighted average price of the date when the issue of securities in accordance with the established order is found to be placed. ". 87. In article 283, paragraph 1, the words "article 264, paragraph 1, subparagraph 32" should be replaced by the words "article 275-1". 88. In article 284: paragraph 5 of paragraph 1, paragraph 1, should read: " The laws of the constituent entities of the Russian Federation may be reduced for certain categories of taxpayer in part The amount of taxes to be transferred to the budgets of the constituent entities of the Russian Federation. In so doing, the rate shall not be less than 10.5 per cent. "; paragraph 2, paragraph 2, subparagraph 1, amend to read: " (1) 20 per cent from all income except as specified in subparagraph 2 of this paragraph and paragraph 3; and 4 of this article, subject to the provisions of article 310 of the present Code; "; , in paragraph 4, subparagraph 2, of the former Soviet Union, replace" former Soviet Union and ". 89. Article 285, paragraph 2, should be supplemented with the following paragraph: " The reporting periods for taxpayers who make monthly advance payments based on the actual profit received, shall be recognized for a month, two months, three months and so forth until the end of the calendar year. ". 90. In article 286: paragraph 2: paragraph 2 states: " After each reporting (tax) period, unless otherwise provided by this article, taxpayers calculate the amount of the advance Payment based on the tax rate and the profit tax on the accrual calculated from the beginning of the tax period until the end of the reporting (tax) period. During the reporting period, taxpayers calculate the amount of the monthly advance payment in accordance with the procedure established by this article. "; to supplement the new paragraphs with the third and fourth paragraphs and paragraphs 5 and 6 to read as follows: " The amount of the monthly advance payment due in the first quarter of the current tax period is equal to the amount of the monthly advance payment to be paid by the taxpayer in the last quarter of the previous year of the tax period. The amount of the monthly advance payment due in the second quarter of the current tax period shall be equal to one third of the amount of the advance payment calculated during the first reporting period of the current year. The amount of the monthly advance payment due in the third quarter of the current tax period is taken equal to one third of the difference between the advance payment amount and the advance payment amount, that was calculated on the basis of the first quarter. The amount of the monthly advance payment due in the fourth quarter of the current sales tax period is taken equal to one third of the difference between the advance payment calculated for the nine months and the advance amount Payments for the end of the year. If the amount of the monthly advance payment is negative or zero, the specified payments are not made in the corresponding quarter. "; in paragraph 4 of the word" Amount ", replace with" "; , in paragraph 3, the words" proceeds from sale determined in accordance with article 249 of the present Code do not exceed "to replace the words" the proceeds of sale defined in accordance with article 249 of this Code " more than "; paragraph 5 of paragraph 5, first paragraph, should be set out in the next paragraph. Edition: " 2) in the implementation of state and municipal securities, where the interest is recognized by the income earned by the seller in the form of interest, the accumulated interest income (accumulated coupon income), The income tax payer performs the calculation and payment of the income tax on its own. "; to supplement paragraph 6 with the following: " 6. Organizations established after the entry into force of this chapter shall start paying monthly advance payments after the full quarter from the date of their state registration. ". 91. In article 287: in paragraph 1: in the second paragraph, "Quarterly advance payments" should be replaced by "Advance payments for the reporting period"; in the third paragraph of the third word, replace "15 -go" with the words "28th"; in paragraph 4 of the term "the 30th of the month following the preceding month" should be replaced with the words "the 28th of the month following the month in which the tax is calculated"; in the fifth paragraph of the word "quarterly advance" "to be replaced by the words" in advance of the accounting period ", "Quarterly payments" should be replaced by "Advance payments for the reporting period"; in paragraph 2: the first paragraph after the words "this foreign organization" should be supplemented with the words ", except for dividend and dividend income" % on public and municipal securities (subject to the procedure set out in paragraph 4 of this article), "; second paragraph 4, after the words" Income tax "add" State and of municipal securities in which the transaction is excluded from the price of the transaction Accumulated coupon (percentage) income ", replace" paragraph 4, paragraph 4 "with" paragraph 4 "; , in paragraph 5, delete the words" paragraph 2 of this article "by" paragraph 1 of this article, taking into account " the requirements of article 286, paragraph 6, of this Code. ". 92. In article 288: in paragraph 2: in the paragraph of the first word "with article 259, paragraph 13", replace "with article 257, paragraph 1"; add a new paragraph to the second reading: "Specified in the present" The proportion of the average number of employees and the residual value of the depreciable value is determined on the basis of the actual average number of employees (labour costs) and the residual value of the depreciated value. the cost of the fixed assets of these organizations and their separate units End of the reporting period. "; paragraph 3, delete; paragraph 2 of paragraph 3, delete; in paragraph 4 of the words" budgets of municipalities "should be replaced by" local budgets "; in paragraph 5 of the word article 310 "be replaced by the words" Article 311 ". 93. In article 289: paragraph 3 should read: " 3. Taxpayers (tax agents) submit tax returns no later than 28 days from the end of the relevant reporting period. Taxpayers that enumerate the amounts of the monthly advance payments on actual profits, represent the tax returns within the time frame fixed for the payment of the advance payment. "; , in paragraph 4, replace" 31 March "with the words" 28 Mar. ". 94. In article 290: , paragraph 2: , after the words "correspondents", add "(including foreign correspondent banks)"; in subparagraph 4: in the first paragraph of the word "currency transactions" Replace the words "transactions with foreign currency"; paragraph 2 should read as follows: " To determine the income of banks from the sale (purchase) of foreign currency in the reporting (tax) period, positive difference between income determined in accordance with paragraph 2 Article 250 of this Code and the expenses determined in accordance with article 265, paragraph 1, subparagraph 6 of the present Code. "; Subparagraphs 9 and 11 are read as sub-paragraphs 7 and 8; (12) read as subparagraph 9 and replace the words "and safes" with the words "or the safes"; (13 to 19) should read as sub-paragraphs 10 to 16; to supplement sub-paragraphs 17 to 19, to read: " 17) from Provision of services related to the installation and operation of electronic workflow systems between the bank and customers, including the client-bank systems; 18) in the form of commission fees (fees) in transactions with foreign exchange offices values; 19), in the form of a positive difference from exceeding the positive revaluation of precious metals over negative revaluation; "; to add 20 and 21 to 20) as sums restored reserves for possible losses on loans, cost of formation adopted as part of the procedure and subject to the conditions established by article 292 of the present Code; 21) in the form of amounts recovered for impairment of securities, the costs of which were incurred in the composition of the costs in the order and under the conditions set out in article 300 of this Code; "; (20) read as subparagraph 22; , in paragraph 3, replace" received "with" received ". 95. In article 291: , paragraph 2: in subparagraph 1: paragraph 2 after the words "(including correspondent banks)" should be supplemented with the words ", including foreign"; to supplement the next paragraph with the seventh paragraph content: "other bank liabilities to customers, including funds deposited by customers for payments on letters of credit."; subpara. 3; subpara. 4, consider subparagraph 3 and after the words "payment to other banks" with the words "(including foreign)"; In subparagraph 5 read subparagraph 4 and in it: in the first paragraph of the word "currency transactions", replace the words "transactions with foreign currency"; paragraph 2, amend to read: " To determine costs Banks from the sale (purchase) of foreign currency in the reporting (tax) period is the negative difference between the income determined in accordance with article 250, paragraph 2, of this Code and the expenses determined according to Paragraph 1 of Article 265 of this Code; "; sub-paragraph 6 consider subparagraph 5; (7) delete; (8-18) read as sub-paragraphs 6 to 16; add the following: "(17) Fees (Remuneration)" conducting transactions with currency values, including through and on behalf of clients; 18) positive difference from exceeding negative revaluation of precious metals over positive revaluation; "; 19 and 20 as follows: " 19) the retention monies in the The reserve for possible losses on loans, the costs of which are accounted for as part of the expenses in the order and under the conditions established by article 292 of the present Code; (20) the amount of the reserve for the impairment of securities, the costs of which are accounted for as part of the costs in the order and under the conditions set out in article 300 of this Code; "; (19) read as sub-paragraph 21; , in paragraph 3, replace the word" received "with the word" received ". "received". 96. In article 292: , in paragraph 1: , in the first paragraph of the word "loss on loans," to replace "loan losses", "credits, deposits and funds posted on correspondent accounts) in order" to be replaced with " credits and Deposits (hereinafter referred to as potential loan losses) in the order "; in the second paragraph of the debt (including debt on interbank loans and deposits and funds allocated to correspondent accounts), "delete; in paragraph 3 of" reserves, "In the case of debt incurred by the Central Bank of the Russian Federation, as well as in reserves", the reserves are replaced by "reserves for possible losses on loans formed by banks for debt," the statement said. under the standard, established by the Central Bank of the Russian Federation, as well as in reserves for possible losses on loans, "; , in paragraph 2, in the words" Amounts paid to reserves "should be replaced by the words" Amounts to reserve ", "debt and related debt (including arrears)" Interbank loans, deposits and funds posted on correspondent accounts) "shall be replaced by the words" in accordance with the provisions of paragraph (1) of this article "; in paragraph 3 of the words" on loans and related credits " "(including debt on interbank loans, deposits and funds posted on correspondent accounts)," to be replaced by the words "on the basis of", "on the basis of", "on the last day" to be supplemented by the words "banks on the last day of the reporting (tax) period". 97. In article 293 (2): , paragraph 8, amend to read: "8) the amounts of the sanctions for failure to comply with the terms of the insurance contracts recognized by the debtor voluntarily or by court decision;"; (a) Paragraph 11, subparagraph 11 (a), read: "11) the sum of the reinsurance premium (s) for the reinsurance contracts in the event of their early termination;". . 98. In paragraph 2 of article 294: , in subparagraph 4, the word "paid" should be deleted; , in subparagraph 5, the word "paid" should be deleted. 99. In Article 297: , in the name of the word "system" delete; the first paragraph should be amended to read: "Consumers ' cooperation organizations which carry out their activities in accordance with the Law of the Russian Federation". OF THE PRESIDENT OF THE RUSSIAN FEDERATION and 269 of this Code) costs: "; in paragraph Replace the fourth word "up to 6 percent" with the words "up to 4 percent". 100. In article 301: , in the first paragraph of paragraph 1, the words "parties to fixed-term transactions" should be replaced by "parties to fixed-term transactions (parties to the transaction)", the words "other financial instruments" should be replaced by the words " agreement of the parties to an urgent transaction, not that provide for the supply of a core asset, but which determine the order of the parties ' future transaction depending on the change in the price or other quantity of the base asset compared to the value of the specified measure, which (or the procedure to be determined) by the parties at the conclusion of the transaction "; in paragraph 2: in the first paragraph, replace the word "obligations" with "obligations"; paragraph 2, add the following sentence: " The criteria for the allocation of a transaction to be delivered (with the exception of hedging transactions), to the category of transactions with financial instruments of urgent transactions must be determined by the taxpayer in the accounting policy for tax purposes. "; , in paragraph 4, replace the word" tendering "with the word" tendering ". "Trade"; to supplement paragraph 6 with the following: " 6. The tax base shall be determined in the light of the provisions of the article when the tax payers are involved in the urgent transactions in forward contracts involving the supply of a foreign organization's basic asset in the customs regime of export. 40 of this Code. ". 101. In article 306, paragraph 4: paragraph 3, delete; subpara. "Dissemination of information," to be added to the words "maintenance of bookkeeping,"; subparagraph 6 (5); , in paragraph 8, replace "Fact of implementation" with "Implementation"; first paragraph 9 after the words "as having a permanent mission" to be supplemented by the words " in the event that The organization shall supply from the territory of the Russian Federation the goods it owns, which are received as a result of processing in the customs territory or under the customs control, and ", the words" (in particular, contract price, terms of supply) " should be deleted. 102. In article 307: , in paragraph 5, the words "and 300" should be deleted; , paragraph 8: , paragraph 2, after the words "activities in the Russian Federation" should be supplemented by the words "in the form approved by the Ministry of the Russian Federation". taxes and fees, "; paragraph 3 should be deleted; in paragraph 4 of the word" offices "shall be replaced by the words" Permanent Mission ". 103. In article 309: , paragraph 1: , paragraph 5, states: "(5) the proceeds from the shares (shares) of Russian organizations, over 50 per cent of the assets of which are made up of immovable property located in the real estate". OF THE PRESIDENT OF THE RUSSIAN FEDERATION At the same time, the proceeds from foreign exchanges (foreign trade organizers) of securities or derivatives on these exchanges are not recognized as income from sources in the Russian Federation; "; sub-item 7 should be supplemented with the following sentence: " At the same time, the income from leasing operations relating to the acquisition and use of the lease by the lessee is calculated on the basis of the total amount of the lease payment Compensation of the leasing property (leasing) of the lessor; " , in the first paragraph of paragraph 2, the words "goods or" be replaced by "goods,", the words "in subparagraph 5 and 6 of this article" shall be replaced by the words "in paragraphs 5 and 6 of paragraph 1 of this article, and property rights"; , paragraph 4 of the words "and 300" should be deleted; , in paragraph 6, the words "(other third person)" should be replaced by the words "the contract of trust", after the word "income", the words "(other third person)" should be deleted. 104. In Article 310: in paragraph 1: , in the first paragraph of the phrase "payable by the foreign organization in each payment of income", replace the words " payable by the foreign organization with each payment of the income specified in the Article 309, paragraph 1, of this Code "; , in the second paragraph," in subparagraphs 1 and 2 ", replace" in subparagraph (1) "by" paragraph 2 and " delete; in paragraph 4 of the third subparagraph 3 and sub-paragraphs 4, 9 and 10, paragraph 1, of article 309 "to be replaced by the words" referred to in subparagraph 2, paragraph 3 Subparagraphs 3 and 4, 7 (in part of the proceeds from the lease or sub-lease of property used in the territory of the Russian Federation, including leasing operations), 9 and 10 of article 309, paragraph 1; , in paragraph 5 of the Article 309, paragraphs 7 and 8, replace the words " in subparagraphs 7 (a part of the proceeds from the rental or sublet of ships, aircraft or other vehicles or containers used in international transport) and 8 Paragraph 1 of article 309 "; , in the sixth paragraph of the words" the provisions of paragraph 2 ", to read "the provisions of paragraphs 2 and 4", the words "in paragraph 3" should be replaced by the words "in paragraph 4"; in paragraph 2: , in subparagraph 2, the words "zero tax rate" should be replaced by the words "tax rate of 0 per cent"; in subparagraph 4 of the words "properly themed" delete; add a new paragraph 3 as follows: " 3. In case of payment by a tax agent of a foreign organization of income which, in accordance with international treaties (agreements), is taxed in the Russian Federation at reduced rates, calculation and deductions of income tax shall be made by a tax agent at appropriate reduced rates, subject to the presentation by the foreign organization to the tax agent of the confirmation provided for in article 312, paragraph 1, of this Code. At the same time, in the case of payment of revenues by Russian banks on operations with foreign banks, confirmation of the fact of permanent location of the foreign bank in the state with which there is an international treaty (agreement) regulating issues No taxation is required if such a location is confirmed by publicly available information directories. "; paragraph 3 read as paragraph 4 and replace the words" article 286 "with the words" article 289 ". 105. In article 311: paragraph 3 is supplemented with the following paragraph: "The confirmation specified in this paragraph is valid for the tax period in which it is represented to the tax agent."; in paragraph 2 Paragraph (3) could be replaced by the word "produced". 106. In article 312: , in paragraph 1, first add the following sentence: "In the event that the confirmation is made in a foreign language, the tax agent is also provided with a translation into Russian."; in the second word "taxes" should be replaced by "taxes"; in paragraph 2: in the first word "excess" should be replaced by "previously", the word "concessional" should be replaced by the word "special"; , in the sixth paragraph, the word "surplus" should be replaced by the word "surplus". in the word "previously"; , in the seventh paragraph, replace the word "redundant" with the word "excessive". "Previously", after the word "shall" be supplemented by the words "the tax authority at the place where the tax agent is taken into account". 107. In article 313: in the first paragraph, if the articles of this chapter provide for the grouping and accounting of objects and economic transactions for tax purposes other than grouping and accounting in accounting, the accounting rules "delete; to add a new paragraph to the third content: " In the case of accounting records, there is insufficient information to determine the tax base In accordance with the requirements of this chapter, the taxpayer is entitled independently complement the existing bookkeeping registers with additional details, thus forming tax registers, or maintain separate registers of tax records. "; , to read: "Tax and other authorities are not entitled to impose mandatory forms of tax records for tax payers."; paragraph 5, amend to read: " Change of order of the individual and (or) facilities for tax purposes is implemented by the taxpayer in the event of a change in the legislation on taxes and fees or the accounting policies applied. The decision to amend the accounting policy for tax purposes when changes in accounting policies are applied is taken from the start of the new tax period, and when the legislation on taxes and fees is changed no earlier than from the moment of entry into force changes to the provisions of the said legislation. "; , in paragraph 7 of the word" profit tax ", replace the words" taxing "; in paragraph 18 of the word" present Code "should be replaced by the words" effective legislation ". 108. In article 314: paragraph 4, after the word "data", add "tax accounting"; paragraph 10 after the words "confirmed by the signature" should be added with the word "responsible". 109. In article 315: in paragraph 2: in 1 of the words "2, 3, 4 and 5" replace "2-7"; with the following new indent 3: " 3) the proceeds from the sale of securities that make use of in the organized market; "; Subparagraphs 3 to 6 should read as sub-paragraphs 4 to 7; in paragraph 3: in the first paragraph of subparagraph 1, the words" 2, 3, 4 and 5 "should read" 2-6 "; , to read: " 3) Costs incurred in the implementation of securities, in the organized market; "; subpara. 4 should be deleted; subpara. 3 read as subpara. 4; in paragraph 4: in subparagraph 1, replace the word" proceeds "with the word" proceeds "and replace the word" proceeds "with the word" proceeds ". In the words "profit (loss)"; add the following new indent 3: "3) the profit (loss) from the sale of securities in the organized market;"; indent 4, delete; 3 read paragraph 4; paragraphs 5. and 6. editions: " 5. Unrealized income amount, including: 1) revenue for transactions with financial instruments of urgent transactions in an organized market; 2) revenue for transactions with financial instruments of urgent transactions, not in the formal market. 6. Unrealized costs, in particular: 1) transaction costs for fixed-market-; transactions in the organized market; 2) transaction costs for financial instruments of urgent transactions, not of the organized market. ". 110. In article 316: in the first paragraph, after the words "activities", add "in the case" after the word "provided" by the word "other"; in the third paragraph, " determined in accordance with article 39 of the present The Code "shall be deleted; " (Spated by force-Federal Law of 20 April 2014). N 81-FZ) (Unused-Federal Law of 20 April 2014. N 81-F) 111. In article 317, the words "not provided" should be replaced by "not fixed", with the words "in force". 112. Article 318: paragraphs 5 to 9 of paragraph 1 should read: " Direct costs include: material expenses determined under paragraphs 1 and 4 of article 254, paragraphs 1 and 4 Code; , the cost of the labour of the personnel involved in the process of the production of goods, the performance of the work, the provision of services, and the amount of the single social tax assessed on the specified amount of the labour cost; accumulated depreciation amounts by fixed asset used in production goods, works, services. Indirect costs include all other costs, excluding unrealized expenses, determined in accordance with Article 265 of this Code by the taxpayer during the reporting (tax) period. "; in paragraph 2: in the first paragraph, "to reduce the income from production and sales of this reporting period (tax) period", replace the words " to the costs of the current reporting (tax) period, taking into account the requirements, under this Code "; in the second paragraph of the paragraph "reduces the revenue from the implementation of the reporting (tax) period" to replace the words "relates to the expenditure of the current reporting (tax) period"; to supplement paragraph 3 with the following: " 3. In the event that, in respect of certain types of expenditure, in accordance with this chapter, there are limits on the amount of expenditure taken for tax purposes, the base for calculating the cap is cumulative from the beginning of the tax period. At the same time, the expenses of the taxpayer related to the voluntary insurance (pension) of their employees, for the determination of the cost limit take into account the period of validity of the contract in the tax period starting from the date of such entry into force. of the contract. ".". 113. In article 319: in paragraph 1: in the first paragraph of the first word "completed but not fully accepted by the customer,", the words "(except for the production, which does not include the residues of refineries)" and the word "subsidiary" delete; paragraph 2, after the words "on the basis of" is supplemented by the words " the data of the primary records of the movement and the residues (in quantitative terms) of raw materials and materials, finished products on workshops (production and other production units of the taxpayer) and "; to add new paragraphs to the third and fourth content: " For taxpayers whose production is related to processing and processing of raw materials, the amount of direct costs is allocated to the remainder of the WIP in a share corresponding to the The share of such residues in the raw material (in quantitative terms), minus technological losses. For the purposes of this chapter, the raw material is understood to mean material used in production as a material basis, which, as a result of consistent technological processing (processing), is transformed into finished goods. For tax payers whose production is related to performance (service delivery), the amount of direct costs is allocated to the balance of the WIP in proportion to the percentage of incomplete (or completed but not adopted at the end of the current month) Work orders (service orders) in the total work orders (service delivery) during the month. "; paragraph 3 is considered to be fifth paragraph and redrafted as follows: " Other Direct cost to taxpayers is allocated to WIP balances proportional to the share of direct costs in the planned (normative, estimated) value of the product. "; paragraph 4 should be considered as a sixth paragraph and after the words" in the composition "to be supplemented with the word" material "; the words" production and sales " should be deleted; , paragraphs 2 and 3, amend to read: " 2. Estimates of the balances of finished products in the warehouse at the end of the current month are made by the taxpayer on the basis of the data of the primary records of the movement and the balances of the finished goods in the warehouse (in quantitative terms) and the amount of the direct The cost of the current month is reduced by the direct costs related to the balance of the WIP. The assessment of the balance of finished products in the warehouse is determined by the taxpayer as the difference between the amount of the direct cost of the remaining finished products at the beginning of the current month, increased by the direct cost of production In the current month (minus the direct cost of the WIP balance) and the direct costs of the goods shipped during the current month. 3. The assessment of the balances of goods shipped but not implemented at the end of the current month is made by the taxpayer on the basis of the shipping data (in quantitative terms) and the amount of direct expenditures made in the current month, reduced by The amount of direct costs related to the remnants of the WIP and the remains of finished products in the warehouse. The assessment of the balances of goods shipped, but not realized at the end of the current month, is determined by the taxpayer as the difference between the amount of the direct costs attributable to the remains of the shipped, but not realized, production at the beginning of the current of the month, increased by the direct cost of the shipped products in the current month (minus the direct cost of the finished product in stock) and the sum of the direct costs attributable to the current Month of production. "; paragraph 4, shall be deleted. 114. In article 320: the first paragraph after the word "later" should be supplemented with the words "in this article", the second sentence should be supplemented with the following: " The cost of the appeal does not include the value of the purchase goods, which shall be taken into account when they are implemented in accordance with article 268, paragraph 1, subparagraph 3, of this Code. The value of the purchase goods shipped, but not sold at the end of the month, is not included in the cost of production and disposal costs until they are implemented. "; in the third paragraph: in the second paragraph the sentence after the words "the costs of the purchase of the goods sold in this reporting (tax) period and"; third sentence after the words "other costs," add " except for under Article 265 of the of this Code, "; , in the fourth sentence, replace the words" Direct costs "with the words" The amount of direct costs ", the word" determined "should be replaced by the word" determined "; , in paragraph 2, the word" amount "should be replaced by the word" amount ". In the words "cost", the word "balance" should be replaced with the words "the value of the remainder"; paragraphs 3 and 4, amend to read: " 3. The average percentage is calculated as the ratio of direct costs (paragraph 1 of this article) to the value of the goods (paragraph 2 of this article). 4. The amount of direct costs relating to the balance of the goods in stock is determined as the product of the average interest on the value of the end-of-month balance of goods. ". 115. In Article 321: in the first word delete; in the second paragraph: in the first sentence delete the word "other", 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. In Article 322: in paragraph 1: the first paragraph should be deleted; paragraph 2 should read: " 1. For the principal means put into operation prior to the entry into force of this chapter, the useful life of their use is determined by the taxpayer on its own as at 1 January 2002, subject to the classification of fixed assets, OF THE PRESIDENT OF THE RUSSIAN FEDERATION the method of depreciation selected by the taxpayer, entered into force prior to the entry into force of this chapter, depreciation shall be calculated on the basis of the residual value of the equipment in question. The amount accrued for one month of depreciation for the specified property is defined as: 1) the product of the residual value and the depreciation rate (calculated on the basis of the remaining useful life) established by the A taxpayer for the said property, in accordance with article 259, paragraph 5, of this Code, applying a non-linear depreciation method; 2) a residual value determined as at 1 January and depreciation rates (calculated based on the remaining period of time) (c) The use of a linear method of depreciation, in accordance with article 259, paragraph 4, of this Code. Amortable fixed assets that are actually useful for which the actual amortization period is longer than the useful life of the specified depreciable fixed assets that are set in accordance with the requirements of the article 258 of the present Code, as of 1 January 2002, shall be allocated by the taxpayer to a separate depreciation group of the depreciable value of the residual value to be included in the expenses for the purposes of taxation uniformly in the period of time determined by the taxpayer alone, but not less than seven years from the date of entry into force of this chapter. "; to add paragraph 3 as follows: " 3. The original value of intangible assets that were not recorded as of 1 January 2002 as part of intangible assets, but under this chapter relate to intangible assets, the amount is recognized expenditure, defined as the difference between the cost of their acquisition (creation) and the state in which they are suitable for use and the amount of expenses that previously reduced the tax base of the taxpayer in the order in force up to The entry into force of this chapter. ". 117. In article 323: in the name of the word "fixed", replace the words "with depreciated property"; in the first paragraph after the words "from implementation" to add "or disposals"; in paragraph 4 after to add "(eliminated)"; in paragraph 7 after the word "implemented" to add "(removed)"; in paragraph 9 after the word "realization" to add "(disposal)"; new paragraph 10: " on the date of transfer The date of confiscation, the date of the commencement of the contract and the date of confiscation. the completion of the renovation work, the date of the modernization; "; the tenth paragraph should read as follows: " on the cost incurred by the taxpayer related to the disposal (disposal) of depreciable property, in particular the costs of article 265, paragraph 1, of this Code, as well as The costs of storage, maintenance and transportation of the sold (emplaced) property; "; paragraph eleventh, amend to read: " As of the date of the transaction, the taxpayer shall determine in accordance with paragraph 3 Article 268 of this Code (loss) from the sale of depreciable property. "; , in paragraph 12 of the word" income (flow) ", replace" gain (loss) "; in paragraph 13 of the word" positive difference " is recognized as the income of the taxpayer to be replaced by the words " "The profit received by the taxpayer is subject to"; paragraphs 14 and 15 should read as follows: " Loss to be obtained by the taxpayer is reflected in the analysis as other expenses of the taxpayer in accordance with the procedure established by article 268 of this Code. The analysis should include information on the names of the objects in respect of which the amounts of such costs are available, the number of months during which such expenses can be included in other expenses related to production and implementation, and the amount of expenditure per month. The period shall be determined in months and shall be calculated as the difference between the number of months of the useful life of the asset and the number of months of the asset's maintenance, including the month in which the property was in use is implemented. ". 118. Article 324 should read as follows: " Article 324. { \b Cost } { \b } { \b } { \b } { \b } { \b In the analysis, the taxpayer generates the cost of repairs to fixed assets, including the cost of spare parts and consumables used for repairs, labour costs (a) The need for the maintenance of the infrastructure and the maintenance of international peace and security. 2. The taxpayer forming the reserve for the pending repair costs shall calculate the deduction for such a reserve based on the aggregate value of the fixed assets calculated according to the procedure established by this paragraph and the retention rates, The taxpayer's self-statement in the accounting policy for taxation purposes. The aggregate value of fixed assets is defined as the sum of the original cost of all depreciable fixed assets that have been put into service at the start of the tax period, which forms the reserve for future costs Repair of fixed assets. To calculate the aggregate value of the depreciable fixed assets entered into service prior to the entry into force of this chapter, the replacement value determined in accordance with article 257, paragraph 1, of this Code shall be accepted. The taxpayer is required to determine the limit for the allocations to be paid to the reserve for the forthcoming repair of fixed assets, based on the frequency, when determining the requirements for the provision for the forthcoming repair of fixed assets. repair of fixed assets object, frequency of replacement of fixed assets (in particular, parts, parts, designs) and estimated cost of the repair. At the same time, the ceiling for the reserve for such repairs cannot exceed the average of actual repair costs incurred over the last three years. If the taxpayer is accumating funds for particularly complex and expensive fixed capital repairs of fixed assets during more than one tax period, the limit on the amount to be charged to the forthcoming repair costs The principal means may be increased by the amount of deductions for the specified repair for the specified repair period, in accordance with the schedule of these repairs, provided that in previous tax periods No such repairs have been carried out. The calculation of the pending cost of repairs to fixed assets during the tax period is written off for expenses by equal shares on the last day of the relevant reporting (tax) period. If the taxpayer creates a reserve for the forthcoming repair costs of fixed assets, the actual cost of the repair is written off against the reserve. If the actual cost of repairs to fixed assets in the reporting (tax) period is greater than the amount of the pending cost of fixed asset repairs, the balance of costs for tax purposes is included in other expenses as at the end of the tax period. If, at the end of the tax period, the balance of the provision for fixed repairs of fixed assets is greater than the actual cost of repairs to fixed assets in the current tax period, the amount of such excess The last date of the current tax period for taxation purposes is included in the income of the taxpayer. If, in accordance with the accounting policy for tax purposes, and on the basis of the capital master plan, the taxpayer is accuming funds to finance the said repairs in the course of the period One tax period, at the end of the current tax period, the balance of such funds is not to be included in income for taxation purposes. 3. If the taxpayer carries out activities for which the tax base is separately calculated under Article 274 of this Code, then the analysis of the costs of repair of fixed assets for taxation purposes is by type of production, by type of activity. ". 119. Supplement article 324-1 as follows: " Article 324-1. The { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } Taxpayer, who has decided to balance the upcoming costs of paying employees ' holidays, is obliged to reflect in the accounting policy for the purposes of taxation the method of reservation it has adopted, to determine the limit. The amount of the deduction and the monthly retention rate for the reserve. For these purposes, the taxpayer is required to make a special calculation (estimate) that reflects the calculation of the monthly deductions for the reserve, based on the estimated annual leave costs, including the amount of a single social tax from these costs. At the same time, the percentage for the reserve is defined as the ratio of the estimated annual cost of leave to the estimated annual cost of work. 2. The cost of the upcoming leave allowance is charged to the account of the cost of the work of the relevant categories of workers. 3. At the end of the tax period, the taxpayer is obliged to conduct an inventory of the said reserve. The last day of the current tax period is subject to mandatory inclusion in the tax base of the current tax period. While there is insufficient funds in effect, the accrued reserve, which is confirmed by an inventory on the last working day of the tax period, the taxpayer is required to include the reserve at 31 December of the year in which the reserve has been assessed The amount of the actual expenditure on leave and, consequently, the amount of the single social tax, for which the reserve has not been previously established. 4. The reserve for employee leave is to be determined on the basis of the number of days of unused vacation leave, the average daily cost of the employee's remuneration (taking into account the established method of calculation of average earnings), and Mandatory deductions of a single social tax. 5. If, in clarifying the accounting policy for the next tax period, the taxpayer considers it inappropriate to establish a reserve for future leave, the amount of the balance of the reserve identified as a result of the inventory The status as at 31 December of the year in which it was accrued is included in the unrealized income of the current tax period. 6. In a similar manner, the taxpayer is making deductions to the reserve for the forthcoming annual remuneration for seniority and for the year. ". 120. Article 325, paragraph 3, paragraph 3, after the words "the exploration of the deposit" is supplemented by the words "or its plots within the limits of the organization's mountain or land use". 121. Supplement article 326 with a new paragraph 7, reading: " Proceeds (expenses) on forward transactions involving the sale of a base asset (excluding monetary values) are taken into account by the taxpayer at the date the transfer of ownership of the base asset in accordance with the terms of the transaction. ". 122. Article 328 should be amended to read: " Article 328. { \cs6\f1\cf6\lang1024 } Revenue { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } obligations 1. The Taxpayer, based on the analysis of unrealized income and expenses, leads to the decoding of the income (s) in the form of interest on securities, loan, bank account, bank deposit, and (or) otherwise Debt-related debt. In the analysis, the taxpayer independently reflects the amount of the income (s) in the amount of the amounts due under the terms of the said contracts (and the securities-in accordance with the terms of the emissions) per cent separately. Each type of debt is subject to article 269 of this Code. The interest income (expenditure) as a percentage of debt liabilities is accounted for in the analysis based on the defined yield curve and the duration of such a debt obligation during the reporting period on the date of recognition of the income (s) determined in accordance with the provisions of articles 271 to 273 of this Code. 2. The interest paid by the bank under a bank account is included in the tax base on the basis of the bank account statement of the taxpayer, unless otherwise provided for by this chapter. If the bank account service agreement does not provide for the payment of the bank's services during each settlement and cash transaction, the date of receipt of the income for the taxpayer who has converted to recognition, accounting, determination The income (expenditure) of the accrual basis is recognized as the last day of the reporting month. 3. Interest on loan contracts, loans and other similar contracts, other debt liabilities (including securities) are recorded on the date of recognition of the income (expenditure) in accordance with this chapter. 4. The interest earned (to be received) by the taxpayer for the use of cash is accounted for as part of the income (s) to be included in the tax base on the basis of the cash flow statement a taxpayer by bank account, unless otherwise provided for in this article. The Taxpayer determining the revenue (expenses) on an accrual basis determines the amount of revenue (expense) received (paid) or payable over the reporting period as interest under the conditions In the light of the above, the Conference of the States parties to the Convention on the Rights of the The taxpayer is obliged to reflect on the basis of the certificates of responsibility of the responsible person charged with the recording of the proceeds (expenses) of the debt (expenses) the amount of interest receivable due to the receipt End of the month. When the debt obligation is paid early, interest shall be determined on the basis of the terms of the interest rate contract, taking into account the provisions of article 269 of this Code and the actual time of use of the borrowed funds. The Revenue Recognition (Expense) Order as a percentage set by this article is used by the organizations for which transactions with such debt are recognized by transactions Implementation in accordance with statutory activities. 5. In both State and municipal securities, interest income is determined in accordance with articles 271 and 273 of this Code and may be recognized on the date of their sale either on the basis of the sales contract or on the date of payment of interest on the basis of the bank statement or on the last date of the reporting period, in accordance with the provisions of this chapter. Interest is to be reflected in the tax register on the basis of a certificate of the responsible person who calculates the profit on securities transactions. If the taxpayer determines income and expenditure on a cash basis, interest is recognized as received on the date of receipt of the cash. The basis for the inclusion of such amounts as interest is the bank statement on cash flows in bank accounts. If the taxpayer applies the accrual method in determining income and expenditure, the amount of interest earned by the taxpayer (due to the taxpayer) on state and municipal securities is recognized as income on the date of implementation of the security or on the date of payment of such interest (payment of the coupon) in accordance with the terms of the issuance, or on the last date of the reporting period, in accordance with the provisions of this chapter. If the sale price of government and municipal securities is included in the organized securities market, the taxpayer's accumulated coupon income is included on the date of implementation of such securities The amount of interest earned on the basis of the sales contract is determined by the provisions of paragraphs 6 and 7 of this article. 6. When carrying out transactions with government and municipal securities in the organized securities market, which include the accumulated coupon income (interest income), the taxpayer at the price of the transaction, converted to the definition of income (expenditure) on a cash basis, the interest income is calculated as the difference between the accumulated coupon income earned from the buyer and the sum of the accumulated coupon income paid to the seller. In the event that, between the date of sale of the securities and the date of acquisition of the securities in accordance with the terms of the issuer, the interest payments were made in the form of interest, the date of receipt of the income is recognized as the date of payment of interest on the payment of the coupon. The income is defined as the difference between the interest paid on the coupon interest and the amount of accumulated coupon income paid to the seller. In the case of the sale of securities that have been paid to the taxpayer by the interest of the issuer during the period of its stay, the interest income has been recognized as a percentage of the income in the order provided for in this paragraph, received from the buyer of such securities. 7. Taxpayer, which determines the revenue and expenses of the accruals method, which carries out transactions with state and municipal securities in the organized market of securities where the transaction price is included in the transaction price Accumulated interest (coupon) income, interest income is determined by the following provisions. If the securities are not implemented prior to the end of the reporting period (tax), the taxpayer is obligated to determine the last day of the reporting (tax) period to determine the amount of interest accruing on the accrual for that period. However, the interest income of the reporting (tax) period is the difference between the accumulated interest (coupon) income calculated at the end of the reporting (tax) period in accordance with the terms of the emissions, and the amount Accumulated interest (coupon) income calculated at the end of the previous tax period, unless interest (coupon payments) of the issuer had been paid since the end of the previous tax period. If in the current reporting (tax) period interest (coupon payment) of the issuer was paid, then in addition to the interest income calculated and accounted for in such payments (repayments) as per paragraph The fourth paragraph of this paragraph, the interest income is equal to the accumulated interest (coupon) income calculated at the end of the specified reporting (tax) period. The first interest payment (coupon payment) in the reporting (tax) period is calculated as the difference between the interest paid (coupon payable) and the accumulated interest (coupon) income, at the end of the previous tax period. When interest payments (coupon payments) are followed in the reporting (tax) period, interest is paid equally (coupon payable). If the security is purchased in the current tax period, the interest calculation is calculated according to the first-to fourth paragraphs, where the accumulated interest (coupon) income, The amount calculated at the end of the previous tax period is replaced by the accumulated interest (coupon) income paid by the taxpayer to the seller of securities. In the implementation of this security, interest income is calculated in accordance with the provisions of paragraphs 1 to 4 of this paragraph, where the amount of accumulated interest (coupon) income calculated at the end of the reporting (tax) period is replaced with accrued interest (coupon) income calculated on the implementation date. ". 123. In article 329: , in the first paragraph of the word "sales revenue", replace the words "proceeds from the sale", the second sentence should be deleted; paragraphs 2 and 3, amend to read: " Revenue and transaction costs securities are recognized in accordance with the procedure established by article 271 or article 273 of the present Code, depending on the taxpayer's order of recognition of income and expenditure. When implementing a security, the cost is recognized as the purchase price of the realized securities, calculated on the basis of the taxpayer's accounting method (FIFO, LIFO, by cost of one). "; last Paragraph "Profit" should be replaced with the word "Profit"; to supplement the paragraph with the following: " Percentage return on government and municipal securities that provide for excluding from the price of a part of the accumulated of interest income, determined by the date of implementation on the basis of The sales contract is subject to the provisions of Article 328 of this Code and is to be reflected in the tax register on the basis of the certificate of the responsible person who calculates the profit (income) of securities transactions. ". 124. Article 330 shall be amended to read: " Article 330. The characteristics of tax revenue recognition and expenses of insurance organizations Taxpayers-insurance organizations tax revenues (expenditures) received under insurance contracts, insurance contracts, Reinsurance, under concluded contracts, by type of insurance. The taxpayer's income in the form of the full amount of the contribution receivable is recognized on the date of the taxpayer's liability to the policyholder under the contract concluded under the terms of the contracts insurance, insurance, reinsurance, regardless of the procedure for payment of the insurance premium specified in the relevant contract (except for long-term life insurance contracts). Under long-term contracts relating to life insurance, income in the form of part of an insurance contribution is recognized at the time the taxpayer has the right to receive the next insurance contribution in accordance with the terms of the said contracts. The taxpayer is in order and under the conditions established by the legislation of the Russian Federation, forms insurance reserves. The taxpayers reflect the resizing of insurance reserves by types of insurance. Contract Premiers to be paid under the terms of the specified contract are included in the cost of the date when the taxpayer incurred an obligation to pay the insurance indemnity in favour of the policyholder or insured persons (under liability insurance) for the actual insured event, expressed in an absolute monetary amount, to be calculated in accordance with the legislation of the Russian Federation and insurance rules. The income (expenditure) in the form of compensation for the share of insurance benefits is recognized on the date of the obligation incurred by the reinsurer for payment to the policyholder in the actual insured event, expressed in an absolute amount, according to the terms of the reinsurance contract. The amounts due to the taxpayer as a result of relief claims or those found guilty are recognized as income: at the effective date of the court decision; on the date The written liability of the perpetrator of the damages. However, the percentage of the amounts to be repaid to the reinsurers is included in the income (s) of the policyholder and the reinsurer, respectively, at the time established for the said taxpayers in the in accordance with this article. The taxpayer maintains an accounting for insurance premiums (contributions) on the part of the taxpayer under the terms of these contracts. ". 125. The paragraph 331 is supplemented by the words "correspondent relations and other similar operations". 126. In article 332: , in the first paragraph of the word "received", replace the words "related to performance"; in the second paragraph, "the date of the beginning and date of the end of the trust management contract, the cost and the types" to be replaced In the words "the date of entry into force and the date of termination of the trustee, cost and composition"; , in the third paragraph, replace the words "trustee and fund manager" with the words "management and trust" Manager ", after" during "add" term "; in paragraph In the fourth word, replace the word "beneficiary" after the word "(loss)" with the words "(except remuneration)". 127. In article 335: , add the words "extraction tax"; , add the words "within 30 days of the state registration of the licence (permits) for the use of the subsoil area", to add the following sentence: " For the purposes of this chapter, the territory of the subject (s) of the Russian Federation, on which the taxpayer is used, shall be recognized as the place where the taxpayer is to be used. is located in the subsurface area. "; in paragraph 2 of the word" (as well as leased ") Replace "(or leased") with the word "its" delete, to be supplemented by the words "organization or place of residence of a natural person"; to be supplemented by paragraph 3, reading: " 3. Taxpayers ' tax payers are defined by the Russian Federation Ministry of Taxes and Fees. ". 128. In article 336: , in the first paragraph of paragraph 1, the word "tax" should be replaced by "taxed tax"; in paragraph 2: subpara. not listed in the public balance of mineral resources "; in subparagraph 4 of the word" waste ", replace" waste or waste (losses) of mining "with the words" their production had previously been "to be replaced by the words" "when they were extracted from the subsoil, they would have to be"; to be added to subparagraph 5 , to read: " (5) Drainage groundwaters not taken into account in the state balance of mineral resources extracted from mineral deposits or in the construction and operation of underground gas Buildings. ". 129. In article 337: , in paragraph 1: , the words "extractive industries" shall be replaced by the words "mining and quarrying (unless otherwise provided in paragraph 3 of this article)", the words "(hereinafter referred to as" Chapter-quality standards) "delete; should be supplemented with a paragraph reading: " Cannot be found to be a useful fossil derived from further processing (enrichment, technological transfer) of use "Manufacturing"; , in paragraph 2: , in subparagraph 1, replace the word "goods" with the word "anthracite"; , paragraph 5 of subparagraph 3, amend to read: " Gas of flammable natural gas (dissolved gas or dissolved gas mixture, and Gas of gas cap) from oil, gas, gas and condensate oil, oil and gas, oil and gas and condensate fields extracted through the oil wells (hereinafter referred to as the associated gas); "; in sub-paragraph 4: paragraphs 1 to 3 amend to read: " 4) Commodity ores: ferrous metals (iron, manganese, chromium); non-ferrous metals (aluminium, copper, nickel, cobalt, lead, zinc, tin, tungsten, molybdenum, mercury, mercury, magnesium, magnesium, other non-ferrous metals not provided for in other groups); "; Paragraph 5, delete; subparagraph 5, after the words "their direction", add "within the organization", the words " cannot be found to be derived from the further processing of a multi-component integrated ore in the metallurgical industry (enriching, technological) "delete; in subparagraph 6: in the first word of" oil, "delete, after the word" size ", add" asbestos, "; paragraph 2 should read as new subparagraph 7 and therein Replace "mine" with "(7) mining", after the words "talc", add "magnesite,"; paragraph 3 read as new subparagraph 8 and restate it as follows: " 8) bituminous rocks (for except as specified in paragraph 3 of this paragraph); "; sub-items 7-12 read as sub-items 9-14; (13) read as sub-paragraph 13 (15) and read as follows: " (15) Groundwater containing mineral (industrial water) and (or) natural curative resources (mineral water) as well as thermal waters; "; add the following paragraph 16: " 16) raw materials of radioactive metals (in particular uranium and thorium). "; paragraph 3: , first deleted; in the second paragraph, " In addition, to the useful Fossil mineral resources is a substitute for the words "3". Minerals are also recognized as being the product of the development of the deposit received ". 130. In article 338: , in paragraph 1, replace "all mined minerals" with the words "of each mined mineral", the words "and groundwaters" should be deleted; , paragraph 2, of the phrase ", unless otherwise provided for in this article" should be deleted; , paragraph 4, amend to read: " 4. The tax base is determined separately for each of the extracted minerals determined in accordance with article 337 of this Code. "; to supplement paragraph 5 with the following: " 5. For the extracted minerals, for which different tax rates are set or the tax rate is calculated on the basis of the coefficient, the tax base is determined for each tax rate. ". 131. In article 339: in the name of the word "Definition", replace the words "Definition"; , in paragraph 1, replace the words "from the type of the extracted" with the words "net", delete; , in paragraph 2: in the first word "on the content", replace the words "paragraph 3 of this article" with the words "this article", the word "impossible" should be deleted, and the word "impossible" after the word "method" should be inserted after the word "method". "Definition of the quantity of mined minerals" delete; in the second paragraph of the word "taxpayer" substitute the words "applicable mining technology"; paragraph 3 read as new paragraph 3 and in it: in the words " 3. At the same time, "; add the following paragraph: " Actual loss of mineral resources recognizes the difference between the estimated quantity of mineral resources on which the mineral reserves decrease, and the amount of actually mined minerals determined at the end of the full technological cycle for mineral extraction. The actual loss of the minerals is taken into account in determining the quantity of the extracted minerals in the tax period in which they were measured, in the amount determined from the measurements. "; 3 and 4 as respectively paragraphs 4 and 5; to supplement paragraphs 6 to 8 as follows: " 6. The quantity of minerals derived from article 337 of this Code as useful components contained in the extracted multicomponent complex ore is defined as the quantity of the ore component in chemically pure See. 7. In determining the quantity of minerals extracted from the tax period, the mineral resources for which the technological operations have been completed in the tax period are not otherwise accounted for unless otherwise specified in paragraph 8 of this article (extraction) of mineral resources (waste, loss). The entire complex of technological operations (processes) under the technical project is taken into account in the development of the mineral deposit in accordance with the license (permission) for the extraction of mineral resources Development of a mineral deposit. 8. In the realization of and (or) use of mineral raw materials until the completion of the complex of technological operations (processes) stipulated by the technical project of mining of mineral deposits, the quantity of the extracted from the tax period Fossil is defined as the quantity of mineral resources contained in the mineral raw material sold and/or used in this tax period. ". 132. In article 340: paragraph 2, add a third paragraph to the following: " If the proceeds from the sale of the extracted minerals are obtained in foreign currency, it is recalculated in rubles The Central Bank of the Russian Federation, as determined by the taxpayer's method of recognition of proceeds under article 271 or article 273 of this amount, determined by the Central Bank of the Russian Federation Codex. "; item 3 is supplemented with a new paragraph 2, to read as follows: " In case the proceeds from the sale of the mined minerals are obtained 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 at the date of implementation that is determined by the taxpayer's method of income recognition under article 271 or article 273 of the present Code. "; , paragraph 4: first set out in , to read: " 4. In the absence of the taxpayer's realization of the mined mineral, the taxpayer shall apply the method of assessment referred to in paragraph 1 (3) of this article. "; , in the second paragraph of the word" profit tax ", substitute the words "on income tax"; , in the third word, replace the word "definition" with "in the reporting (tax) period" with "in the tax period"; in subparagraph 1 of the word "and in" mined (including material expenses) replace with ", in the sale of mined minerals (including material expenses, and also except for expenses incurred"; , in subparagraph 2, replace the words "in the production of" by "at"; in subparagraphs 3 and 4 In the words "production of production", replace the word "production"; in sub-paragraph 6 of the words "sub-paragraphs 9 and 10" with the words "in subparagraphs 8 and 9", replace the words "production production" with "production"; in subparagraph 7: In the first paragraph, replace the word "production" with the word "production"; paragraph 3 should be deleted; , in paragraph 4, the word "implemented" should be replaced by the word "produced", the third sentence should read: " When determining the estimated value of the mined mineral, also shall be taken into account Indirect costs, defined in accordance with chapter 25 of this Code. "; supplement the fourth and fifth sentences with the following:" Indirect costs incurred by the taxpayer during the reporting (tax) period, are divided between mining costs and The cost of other activities of the taxpayer is proportional to the share of direct costs related to mining, in total direct costs. The total amount of expenses incurred by the taxpayer in the tax period is distributed among the extracted minerals in proportion to the share of each extracted minerals in the total quantity of the extracted minerals period. "; paragraph 5, delete; to add to paragraphs 5 and 6 as follows: " 5. The value of the extracted precious metals extracted from the indigenous (ore), growth and technogenic deposits is estimated on the basis of the tax period of the tax payer (and in the absence of them in the nearest future). of the previous tax periods) of the implementation of chemically pure metal, excluding value added tax, reduced by the taxpayer's cost of its refining and delivery (transportation) to the recipient. The value of the unit of the specified mineral extracted is defined as the product of the share (in natural measurers) of the chemically pure metal in the unit of the mined minerals and the value of the chemical unit clean metal. 6. The assessment of the value of gemstones produced is based on their initial assessment under the laws of the Russian Federation on precious metals and precious stones. Estimated value of unique gemstones and unique precious metals not to be reprocessed is based on the price of their sales, excluding value added tax, reduced by the amount of the taxpayer's cost of delivery (carriage) to the consignee. ". 133. Article 341 should read as follows: " Article 341. The sales tax period The fiscal period is recognized as a calendar month. ". 134. In article 342: , paragraph 1: subpara. 2 to replace the words "underground waters containing minerals (industrial waters)"; (6) delete; , subparagraph (7), subparagraph (7) should be inserted after the word "used" by the word "used". "Taxpayer", after "filling" with "in tar"; sub-item 8 should be considered as sub-paragraph 7 and after the word "used" by the word "taxpayer"; paragraph 2 should read: " 2. Unless otherwise specified in paragraph 1 of this article, tax shall be calculated at the tax rate: 3.8 per cent in the production of potassium salts; 4.0 per cent at mining: peat; coal, coal, coal brown, anthracite and combustible shale; apatite and phosphate ores; 4.8 per cent for the extraction of ferrous metals; 5.5 per cent of production: (...) (...) the exception of potassium salts, apatite, apatite and phosphate ores); non-metallic raw materials used mainly in the construction industry; salt of natural and pure Sodium chloride; underground industrial and thermal waters; nefellum, bauxite; 6.0 per cent in mining: minerelous raw material; bituminous species; concentrates and other semi-products containing gold; other minerals not included in the other grouping; 6.5 per cent in mining: concentrates and other semi-products containing precious metals (except gold); precious metals that are useful components of multipart complex ore (except gold); confectional product of pezooptics, especially pure quartz raw material Non-self-coloured raw materials; 7.5 per cent Production of mineral waters; 8.0 per cent in production: Production of non-ferrous metals (except for non-fellin and bauxite); rare metals, such as its own fields, and are associated components in other mineral ores; multipart complex ores, as well as useful components of complex complex ore, with the exception of precious resources of metals; natural diamonds and other precious commodities and semi-precious stones; 16.5 percent in hydrocarbon production. Taxpayers who have carried out their own funds search and exploration of the mineral deposits they are developing, or who fully reimburse all state spending on prospecting and exploration for an appropriate quantity of reserves of these minerals and released as of 1 July 2001, in accordance with federal laws on the replacement of minerals and raw materials in the development of these deposits, pay a mineral tax, obtained from the appropriate licence area, with a factor of 0.7. ". 135. Article 343 should be amended to read: " Article 343. Tax calculation and payment order 1. The amount of the tax on the extracted minerals is calculated as the corresponding tax rate as a percentage of the tax base. 2. The amount of the tax is calculated on the basis of each tax period for each of the extracted minerals. The tax is payable at the location of each subsurface allocated to the taxpayer in accordance with the legislation of the Russian Federation. At the same time, the amount of the tax payable is calculated on the basis of the share of the mineral extracted at each subsurface area, in the total quantity of the relevant mineral. 3. The amount of the tax calculated on mineral resources extracted outside the territory of the Russian Federation is payable at the place of residence of the individual entrepreneor. ". 136. Article 344 should read " Article 344. Tax Expiry The tax amount to be paid as a result of the tax period is paid not later than the 25th day of the month following the tax period. ". 137. In paragraph 1 of Article 345: the words "shall arise during that tax period" be replaced by the words "starts from that tax period"; add the following paragraph: " Taxpayer to tax authorities at the taxpayer's location (s). ". Article 2. Amend the Federal Act of 6 August 2001 N 110-FZ " On making changes and additions to the part of the OF THE PRESIDENT OF THE RUSSIAN FEDERATION " (Collection of Russian legislation, 2001, 3413; N 53, sect. 5023; 2002, N 1, article 4) the following changes and additions: 1. In article 2: the second paragraph should read: "Russian Federation Law of 27 December 1991 N 2116-I " The statement of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, No. (525), except as provided in Articles 1, 2, 6, 9, 10 and 10-1 of the order of calculation of the tax base and the application of the tax benefits listed below, which cease to be in force in the following order: "; third complete with words , to read: "For agricultural producers-fishers (collective farms), exemption from tax on profits applies within three years from the date of the entry into force of this Federal Law;", in the paragraph "Tax benefits" in the appropriate paeduzha replace with the words " tax " in the appropriate paedages. 2. In article 6: , in part one, replace the word "owners" with "primary owners"; part two, delete. 3. Article 7 should be supplemented with the following sentences: " This arrangement does not apply to the positive (negative) exchange rate difference between the obligations and claims for long-term loans issued by the bank at the expense of Funds raised. If it is not possible to determine the source of credit resources, the taxpayer alone shall determine the share of its own capital in the amount of the allocated funds and the ratio of its own and private funds in the amount of obligations and claims on such long-term credit. ". 4. Article 8 should read as follows: " Article 8. The interest income on government securities of the Russian Federation, received by Russian organizations-the primary owners of these securities in exchange for government short-term unkunnable bonds in accordance with The Russian Federation Government Decision No. 843 of 20 July 1998 imposes a tax on the rate of 15 per cent for the duration of the possession of such securities from the date of exchange to the date of their sale or other disposals. To revenues earned by Russian organizations in accordance with the conditions of the emission on government securities of the Russian Federation and municipal securities placed outside the territory of the Russian Federation, interest income, the tax rate applies to the amount specified in article 284, paragraph 1, of this Code. ". 5. Article 10 should read as follows: " Article 10. 1. As of 1 January 2002, the taxpayer, which is moving to determine the income and expenditure on the accrual basis, is required: 1) to conduct an inventory of the accounts receivable as at 31 December 2001, inclusive Inventory process to assign receivables for goods sold but not paid for (work, services), property rights, as well as to reflect revenue from sales proceeds from disposal determined under article 249 OF THE PRESIDENT OF THE RUSSIAN FEDERATION Formation of tax base for profit tax; 2) to reflect in the composition of unrealized revenues the sum of fines, penalties or other sanctions for violation of contractual obligations in accordance with Article 250 of the Tax Code of the Russian Federation The Federation, if such amounts were not taken into account in the formation of the tax base for profit before the entry into force of Chapter 25 of the Tax Code of the Russian Federation, as well as to reflect in the income composition other unrealized income, defined in the Tax Code of the Russian Federation of the Russian Federation were taken into account in the formation of a tax base on income tax; 3) to reflect in the unrealized income the sum of changes in the size of obligations and the requirements for financial instruments of urgent transactions for the period from OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Tax Code entered into force before the entry into force of the Tax Code. The provisions of this subparagraph do not apply to transactions with financial instruments of urgent transactions subject to foreign currency concluded prior to 17 August 1998 and providing for their execution after the date; 4) to include in the proceeds the amounts to be restored on a one-time basis due to differences in the assessment of objects or transactions to be accounted for for tax purposes in accordance with the requirements established by chapter 25 Tax Code of the Russian Federation. Such objects or operations include, inter alia, the balances of unused reserves, which are in accordance with the legislation of the Russian Federation, in force until the entry into force of Chapter 25 of the Tax Code of the Russian Federation. Federations, reducing the tax base. The provisions referred to in this subparagraph do not apply: with regard to the amounts of the forthcoming repair costs incurred by the organizations under article 260 of the Tax Code of the Russian Federation; with respect to the amounts of reserves of doubtful debts, if the organization had recognized the revenue for the purpose of shipping tax prior to 1 January 2002; , with respect to the amount of the reserve for warranty repair of facilities relating to facilities, The warranty period has not expired; with respect to the amounts of reserves The pending cost of leave not used as at 1 January 2002; with respect to the amount of reserves for possible losses on loans from banks not used as at 1 January 2002; with regard to the amount of reserves for depreciation of securities established by organizations-professional participants of the securities market, conducting dealer activities in accordance with Article 300 of the Tax Code of the Russian Federation, not as at 1 January 2002. In case the organization does not subsequently use the reserves referred to in this subparagraph in due course, such amounts are to be included in the unrealized income of the current reporting (tax) period; 5) to reduce the income referred to in paragraphs 1 and 2 of this paragraph by the amount of positive exchange rates that were taken into account in the determination of the tax base prior to the entry into force of Chapter 25 of the Tax Code of the Russian Federation; 6) to include negative values in the revaluation of precious 1 January 2002, in the form of the difference between the acquisition price and the book value of these securities as at 31 December 2001, which were taken into account in the calculation of the 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. 2. As of 1 January 2002, when determining the tax base, the taxpayer, which is moving to determine the income and expenditure on the accrual basis, is also obliged: 1) to include in the expenses that reduce the proceeds of the sale, the amount, In accordance with the legislation in force prior to the entry into force of Chapter 25 of the Tax Code of the Russian Federation, the cost of the goods (works, services) that were not paid as at 31 December 2001, but not paid as at 31 December 2001 were not taken into account in the tax base on income tax. These amounts are included as part of the expenses that reduce the revenue from the sale, only when they are documented; 2) to take into account the value of work-in-progress, finished goods in stock, in the tax accounting, Goods shipped (performed) but not sold goods (works, services) defined as of 31 December 2001 in accordance with the procedure in force before the entry into force of Chapter 25 of the Tax Code of the Russian Federation, such as the value of residues work-in-progress, finished products in stock, shipped (completed) but not implemented goods (works, services) as of 1 January 2002; 3) to include in the cost of reducing revenues the amounts to be written off as a result of changes in the classification of objects, The Tax Code of the Russian Federation, which takes into account the entry into force of the Tax Code of the Russian Federation. At the same time, the objects introduced by the tax payer until the entry into force of Chapter 25 of the Tax Code of the Russian Federation, the original (replacement) value of which is less than 10, are excluded from the composition of the depreciable property. The rouble or the age of the child is less than 12 months old. One time write-down is subject to, inter alia: the sum of unamortization of intangible assets, which, in accordance with Chapter 25 of the Tax Code of the Russian Federation, shall be depreciated as from 1 January 2002. A one-time cancellation as an expense that reduces the tax base or is not included in the tax purposes as intangibles under the Tax Code of the Russian Federation; the non-accumulated depreciation for low value and speed-winding items, transferred to production; sums of expenses for future periods, which, in accordance with Chapter 25 of the Tax Code of the Russian Federation, as of 1 January 2002 (in connection with the non-recognition of their expenses in future periods) The head of the Tax Code of the Russian Federation) is subject to a one-time cancellation as the cost of reducing the tax base or is not taken into account for tax purposes in accordance with Chapter 25 of the Tax Code of the Russian Federation. As of 1 January 2002, the taxpayer is obliged to reflect in the tax treatment the value of the depreciable assets in the classification and assessment in accordance with Chapter 25 of the Tax Code of the Russian Federation; 4) to include in unrealized costs the amounts of fines, penalties or other penalties for breach of contractual obligations under Article 265 of the Tax Code of the Russian Federation, if such amounts were not taken into account in the case of Formation of tax base for profit tax prior to entry into force of Chapter 25 Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION a profit tax; 5) to reflect, as part of the unrealized costs, amounts arising from changes in the size of obligations and the requirements for financial instruments of urgent transactions for the period from the date of the said obligations and as at 31 December 2001 in accordance with the requirements of the chapter 25 Tax Code of the Russian Federation, if such amounts have not been taken into account in the formation of a tax base on income tax prior to the entry into force of the said chapter of the Tax Code of the Russian Federation; Provisions of this subparagraph not shall be subject to transactions with financial instruments of urgent transactions, the subject of which is foreign currency, concluded by 17 August 1998, which provides for their performance after that date; 6) to reduce the costs indicated in this paragraph, on the amount of negative exchange differences previously reported were taken into account in the determination of the tax base prior to the entry into force of Chapter 25 of the Tax Code of the Russian Federation; 7), to include in the expenses of the amount of positive differences from the revaluation of securities held by the taxpayer at 1 January 2002, in the form of the difference between the acquisition price and the book value of the securities as at 31 December 2001, which were taken into account in the calculation of the profit tax in accordance with the legislation in force prior to the entry into force the Tax Code of the Russian Federation. 3. Unliquidated damages for prior tax periods as at 1 January 2001, reducing the tax base for profit tax in accordance with the legislation in force until 1 January 2002, after the entry into force of Chapter 25 of the Tax Code The Code of the Russian Federation is recognized as a tax loss and is transferred to the future in accordance with the procedure established by article 283 of the Tax Code of the Russian Federation. 4. The loss, determined in accordance with the legislation in force in 2001, as at 31 December 2001, in an amount not exceeding the amount of the loss in effect as at 1 July 2001, is recognized as a loss for tax purposes and is transferred to the future in accordance with the procedure established by Article 283 of the Tax Code of the Russian Federation. 5. The tax base, calculated as set out in this article, shall not be reduced by the amount of the loss determined in accordance with paragraphs 3 and 4 of this article. 6. The tax base determined in accordance with this article shall apply to the tax rates established by article 284 of the Tax Code of the Russian Federation. If, in determining the tax base under this article, the taxpayer has a loss, the tax base is recognized as zero, and the resulting loss is not accounted for for tax purposes. The amount of receivables relating to transactions and transactions accounted for in the formation of the tax base under this article shall not participate in the formation of the allowance for doubtful debts established in accordance with Articles 266 and 292 of the Tax Code of the Russian Federation. 7. By the main means put into operation by the taxpayer until 31 January 1998, the provisions of article 258, paragraph 8, of the Tax Code of the Russian Federation as part of the obligation to document the fact of submission Registration documents have been applied since 1 January 2003. 8. The amount of the tax calculated in accordance with the provisions of this article shall be payable in the following order: 1) the calculated amount of the tax on a monthly basis (quarterly) equal shares during 2002, starting from the second quarter 10 per cent of the tax base calculated on the basis of the tax base for 2001; 2) part of the calculated tax amount of 10 up to 70 per cent monthly (quarterly) equal to The time limit for the payment of the tax on the basis of the relevant accounting period is from 10 to 70 per cent of the tax calculated on the basis of the tax base for 2001; 3) the remaining estimated amount (a) A monthly (quarterly) tax equal to over 70 per cent of the tax amount calculated on the basis of the tax base for 2001. 9. Taxpayers moving from 1 January 2002 to the determination of profits and expenses on a cash basis, in determining the amount of the tax in accordance with paragraph 8 of this article, determine the tax base, taking into account the tax revenues provided by Chapter 25 of the Tax Code. OF THE PRESIDENT OF THE RUSSIAN FEDERATION However, as of 1 January 2002, the taxpayer, who is moving to determine income and expenditure on a cash basis, is obliged: to reflect in the income the amount of the arrears on the advance payments received, which was not previously taken into account in the formation of a tax base on income tax; to include in the revenues the amounts to be restored on a one-time basis due to differences in the assessment of objects or transactions to be accounted for in accordance with the requirements set out in Chapter 25 of the Tax Code of the Russian Federation. Such objects or operations include, inter alia, the balances of unexpended reserves, which, in accordance with the legislation in force prior to the entry into force of Chapter 25 of the Tax Code of the Russian Federation, have been reduced The tax base. The provisions in this paragraph do not apply to provisions for doubtful debts if the organization recognized the revenue for the purpose of shipping tax prior to 1 January 2002; to be included in the reducing costs Income, amounts to be cancelled on a one-time basis as a result of changes in the classification of objects taken into account in connection with the entry into force of Chapter 25 of the Tax Code of the Russian Federation. One-time write-off is subject to: amount of unaccrued depreciation on fixed assets imposed by the taxpayer before the entry into force of Chapter 25 of the Tax Code of the Russian Federation Exclusions from depreciable assets if the original (replacement) value of such objects is less than 10,000 roubles (inclusive) or less than 12 months of age; of intangible assets, which are subject to chapter 25 The Tax Code of the Russian Federation, as of 1 January 2002, is subject to a one-time cancellation as a reducing tax base or is not recognized for the purpose of taxation as intangibles in accordance with the provisions of the Tax Code. OF THE PRESIDENT OF THE RUSSIAN FEDERATION However, only the amounts of non-depreciable assets that are actually paid as at 1 January 2002 may be included in the cost of reducing the tax base. 10. Taxpayers who, as at 1 January 2002, account for more than 30 per cent of their receivables, pay the amount of the tax calculated in accordance with this article to the budget a period of five years, starting from the second quarter of 2002, within the time limits established for the payment of the advance payment of the profit tax on the basis of each reporting (tax) period. 11. Taxpayer, as of 1 January 2002, to determine income and expenditure on a cash basis, while forming the tax base in the reporting (tax) period in accordance with the procedure established by chapter 25 of the Tax Code of the Russian Federation The Federation shall not include in the income and expenditure the received (transferred) funds or other property in the payment of goods (works, services) or in payment of claims or liabilities, if in accordance with the law in force prior to the date of entry into force of the of the Russian Federation were taken into account in the formation of the tax base for profit tax. 12. In accordance with this Federal Act, the taxpayer shall calculate the tax base as determined in accordance with this article and shall submit a tax declaration on income tax no later than 28 July 2002, calculated in accordance with the provisions of this article, in accordance with the procedure established by article 289 of the Tax Code of the Russian Federation. ". Supplement Article 10-2 as follows: " Article 10-2. In accordance with this federal law, the taxpayer has the right to amend the accounting policy for tax purposes within a period of one month from the date of official publication of this Federal Law and in the case of Changes in the payment of the profit tax to the tax authority at their location. In accordance with this Federal Law, the taxpayer is calculating the tax base for the first half of 2002, and submits a tax declaration on the tax on the tax on 28 July 2002. For the first half of the year 2002, in accordance with the procedure established by article 289 of the Tax Code of the Russian Federation. If, as a result of the said recalculation, the amount of the tax payable in the budget exceeds the amount of advance payments due in the first half of 2002, the amount of such excess payments shall be payable in The budget for the first half of 2002 is based on the terms and conditions set out in article 287 of the Tax Code of the Russian Federation. If the taxpayer has independently assessed and paid the amount of the income tax (the advance payment of the profit tax) in the budget in accordance with this article, the tax authorities are not entitled to apply Provisions of Article 75 and Chapter 16 of the Tax Code of the Russian Federation. If, based on the result of the calculation, the amount of the tax payable in the budget is less than the amount of the advance payments that were due in the first half of 2002, the amount of the excess tax paid To be returned to the taxpayer in accordance with articles 78 and 79 of the Tax Code of the Russian Federation. ". Add Article 10-3 as follows: " Article 10-3. The provisions of article 275, paragraph 2, of the Tax Code of the Russian Federation apply in 2002, taking into account the following peculiarities: The power of chapter 25 of the Tax Code of the Russian Federation before the date of distribution among shareholders (participants) of dividends. ". Article 3. To amend the Federal Law of 8 August 2001 No. 126-FZ " On introducing amendments and additions to Part Two of the Tax Code of the Russian Federation; and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3429; 2002, N 1, st. 4) the following changes and additions: 1.(Spil-Federal Law dated 27.07.2006) N 151-FZ) 2. In article 6, replace "royalties" with "regular payments for mining". 3. Add article 7-1 as follows: " Article 7-1. Taxpayers who, at the time of the entry into force of this Federal Law in accordance with the legislation of the Russian Federation are granted the use of the subsoil, are subject to a tax on Mining of minerals within 60 days of the date of entry into force of this Federal Law. ". 4. Article 13 add the following paragraph: " For minerals obtained before 1 January 2002, royalties are calculated and paid in the order in force before 1 January 2002 the year, regardless of the date when the cash is received for the sold products. ". Article 4. To amend the Law of the Russian Federation "On Subsoil" (in the wording of the Federal Law of 3 March 1995 N 27-FZ) (Statements of Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 823; 1999, N 7, sect. 879; 2001, N 33, sect. 3429) the following changes and additions: 1. In part two, paragraph 8, of article 20, the words ", or the provision of false information", should be replaced by the words "subsoil". 2. In article 39: , in Part Five, replace the words "for the use of subsoil" with the words "in force at the date on which the agreement was signed"; Part Six should read as follows: " In the execution of the section of products concluded prior to the entry into force of the Federal Law on Product Section Agreements, the conditions for the calculation and payment of the royalties set in the above shall apply. conventions. ". 3. Article 40 should be supplemented as follows: "The payment for the use of the subsoil under certain conditions stipulated in the license shall be credited to the federal budget and budgets of the constituent entities of the Russian Federation in accordance with the provisions of the Convention." of the Russian Federation. ". (Spconsumed by Federal Law of 19.05.2010) N 89-FZ) 5. In article 43: , paragraph 1: the fourth sentence should read: "Regular payments for subsoil use are not charged for:"; sub-paragraph 3, delete; sub-paragraphs 4 and 5 respectively, sub-items 3 and 4; paragraphs 2-4, amend to read: " 2. Regular payments for subsoil use are determined according to the geographic conditions, the size of the subsurface area, the type of mineral resources, the duration of the work, the degree of geological formation of the territory and the degree of risk. A regular payment for the use of the subsoil is charged for the area of the licensed area allocated to the user, minus the area of the returned part of the licensed area. Payments for the right to use subsoil use are determined in strict accordance with the stages and stages of the geological process and are charged: at the rates established for carrying out works for exploration of deposits-for the area of the subsoil area, reserves of the relevant minerals (excluding mining areas and (or) mountain recuses) installed and taken into account by the State Balance of Reserves; at the rates established for the conduct of prospecting and evaluation of mineral deposits-for the area from which the territory is excluded open fields. The rate of regular payment for subsoil use is set per square kilometre of the area of subsoil a year. The specific size of the rate of regular payment for subsoil use shall be fixed by the executive body of the State authority of the constituent entity of the Russian Federation on the representation of the territorial authority in the field of administration. The State subsoil fund is located separately for each subsurface area, which shall be licensed for the use of the subsoil in accordance with the established procedure and which shall have a location in the territory of the relevant subject of the Russian Federation, within the following limits: (roubles for 1 sq. subsurface area) Rate Minimum Maximum 1. Regular royalties for subsoil use for prospecting and assessment of mineral deposits 120 360 Hydrocarbon raw materials on the continental shelf Russian Federation Federation and in the exclusive economic zone of the Russian Federation, and also outside the Russian Federation in the territories under jurisdiction Federation 50 150 Precious metals 90 270 Metallic Usable Fossil 50 150 Mineral Deposits 45 135 Non-metallic minerals Fossil, Fuel, Fuels 27 90 Other solid minerals Fossil 20 50 Underground water 30 90 2. Regular royalties for subsoil use for mineral exploration Carbon raw materials 5 000 20 000 hydrocarbons on the continental shelf of the Russian Federation and in the Exclusive economic zone of the Russian Federation, and also outside the Russian Federation in territories under jurisdiction Russian Federation 4 000 16 000 Precious metals. 3 000 18 000 Metallic minerals Fossil 1 900 10 500 Minerals of all types 1 500 12 000 Non-metallic minerals minerals 1 500 7 500 Other Solid Minerals Minerals 1 000 10 000 Underground Water 800 1 650 3. Rate of regular payments for subsoil use in the construction and operation of non-mining subsurface facilities Storage of oil and gas condensate (roubles for 1 ton) 3.5 5 Natural gas storage and helium storage (roubles for 1000 cubic metres) 0.2 0.25 The amount of regular royalties is included by the organizations in the other costs associated with the production and implementation of the in the determination of the tax base for the income tax of the organizations, for a year equal to shares. 3. Regular payments for subsoil use, conditions and procedures for their collection in the performance of produc-section agreements shall be established by product division agreements within the limits set by this article. The terms of calculation and payment of regular payments established by these agreements apply to the execution of produc-section agreements concluded prior to the entry into force of the Federal Act on Product Section Agreements. In the execution of the agreements on the division of products concluded after the entry into force of the Federal Act "On agreements on production sharing" and prior to the entry into force of this article, payment of regular royalties, conditions and The procedure for their collection shall be established by the said agreements in accordance with the legislation of the Russian Federation in force at the date of signature of each such agreement. 4. Regular payments for subsoil use shall be paid by the subsoil users on a quarterly basis no later than the last number of the month following the last quarter, equal to one quarter of the amount calculated for the year. Procedure and conditions for the collection of regular royalties from subsoil users engaged in prospecting and exploration in the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation The Federation, as well as outside 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 amounts of these payments shall be sent to the federal budget. "; add the following paragraph 6: " 6. Subsoil users no later than the last number of the month following the last quarter shall submit to the territorial bodies of the constituent entities of the Russian Federation Ministry of Taxes and Fees and the Ministry of Natural Resources. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation. " Article 5. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3823; 2000, N 32, sect. 3339; 2001, N 33, Art. 3429) the following changes and additions: 1. In article 41, paragraph 4: the second sentence should be supplemented by the words ", after the payment of taxes and fees provided for in the legislation on taxes and fees"; paragraph 3, in addition to the words ", after payment of taxes and fees" The law on taxes and fees. " 2. In article 42: paragraph 1, add the following paragraph: " The proceeds from the use of property held in public or municipal property shall be included in the income appropriate budgets after taxes and fees provided for in the legislation on taxes and fees. "; , in paragraph 2, replace the words" in full "with the words" after the payment of taxes and fees provided for in the legislation on taxes and Full-scale fees. " 3.(Spconsumed by Federal Law 20.08.2004) N 120-FZ 4. In article 51: , in the second paragraph of paragraph 1, replace the words "in full" with the words "after the payment of taxes and taxes provided by the tax law in full"; second paragraph 2, paragraph 2, after the words " Bank profits Russia to add "remaining after payment of taxes and other mandatory payments". 5.(Spent on Federal Law of 20 August 2004 N 120-FZ 6. In article 60, paragraph 2, the word "fully" shall be replaced by the words "after the payment of taxes and duties provided for in the legislation on taxes, in full". Article 6. OF THE PRESIDENT OF THE RUSSIAN FEDERATION and the Supreme Council of the RSFSR, 1991, N 15, sect. 492; Legislative Assembly of the Russian Federation, 1999, No. 28, sect. 3484) after the words "compulsory payments", add the words "the correctness, completeness and timeliness of payments to the respective budget for subsoil use." Article 7. (The Code of the Russian Federation, dated 28.05.2003). N 61-FZ) Article 8.(Unused-Federal Law of 08.12.2003) N 159-FZ) Article 9. Federal Law No. 118-FZ of 5 August 2000 " On the introduction of Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341; 2001, N 13, Art. 1147; N 51, est. 4830; N 53, sect. 5030) the following changes and additions: 1. Supplement Article 9-1 as follows: " Article 9-1. To establish that, in the period following the entry into force of the Federal Law on Advocacy and Legal Profit in the Russian Federation, and before bringing its organizational and legal forms in line with the requirements of the Federal Act, The bar associations and other legal entities operating at the time of enactment of the Federal Law on Advocacy and the Bar in the Russian Federation are responsible for carrying out the duties of the tax agent envisaged in the law. Articles 226 and 244 of the Tax Code of the Russian Federation. ". 2. (Spconsumed by Federal Law of 18.08.2004) N 102-FZ) Article 10. N 122-FZ) Article 11. Articles 13 and 25 of the Law of the Russian Federation of 28 June 1991 No. 1499-I on medical insurance of citizens in the Russian Federation People's deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, No. 27, Art. 920; Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, No. 17, Art. 602) delete. Article 12. Insurers listed in Article 6, paragraph 1 (2) of the Federal Law "On compulsory pension insurance in the Russian Federation" The amount of insurance payments paid in accordance with the Federal Law from 1 January 2002 to the performance of their obligation to pay compulsory insurance payments (contributions) in the recalculation of insurance payments (contributions) to in accordance with this Federal Act. This recalculation is carried out as a result of the first half of 2002 and is reflected in a separate declaration (calculation) made available to the tax authorities as a result of the first half of 2002. Article 13. To establish that article 297 of the Tax Code of the Russian Federation is terminated effective 1 January 2005. Article 14. Federal Law of 15 December 2001 N 167-FZ "On obligatory pension insurance in the Russian Federation" (Legislative Assembly Russian Federation, 2001, 4832) The following changes and additions: article 28: paragraph 2, paragraph 2, delete; paragraph 3 should read: " 3. The minimum amount of fixed payment for the insurance and accumulative part of the pension is fixed at 150 rubles per month and is mandatory for payment. At the same time, 100 rubles will be sent to the insurance part of the labor pension, 50 rubles to the financing of the accumulative part of the labor pension. "; Individuals who pay insurance premiums in the form of a fixed payment for the insurance and accumulative part of the labor pension, have the right to voluntarily enter the legal relations on compulsory pension insurance and to pay OF THE PRESIDENT OF THE RUSSIAN FEDERATION Invite the President of the Russian Federation and instruct the Government of the Russian Federation to bring its normative legal acts into conformity with this Federal Law. Article 16. This Federal Law shall enter into force one month from the date of its official publication and shall be enacted in the following order: Article 1, paragraph 1, Article 2, paragraphs 5 and 6, Article 3, paragraph 5, Articles 7, 9 and 12 of the present The federal law shall be enforced upon the expiry of one month from the date of the official publication of this Federal Law; paragraphs 24, 40, 91 and 93 of Article 1 of this Federal Law shall be enforced from 1 June 2002; Paragraphs 133 and 136 of Article 1 of this Federal Law are enforced from August 1 2002; paragraphs 41 and 42, paragraph 4 of article 1, paragraph 4, and article 8 of this Federal Act are effective 1 January 2003. The provisions of this Federal Law, not referred to in paragraphs 2 to 5 of this article, shall apply to relations that have arisen since 1 January 2002. (Part Three is excluded-Federal Law of 24.07.2002 N 104-FZ ) President of the Russian Federation Vladimir Putin Moscow, Kremlin 29 May 2002 N 57-FZ