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On The Amendments To Part Two Of The Tax Code Of The Russian Federation And Introduction Of Amendments And Additions To Article 20 Of The Law Of The Russian Federation "about Bases Of Tax System In The Russian Federation, As Well As About Repealing Leg...

Original Language Title: О внесении дополнения в часть вторую Налогового кодекса Российской Федерации и внесении изменения и дополнения в статью 20 Закона Российской Федерации "Об основах налоговой системы в Российской Федерации", а также о признании утратившими силу актов законо

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RUSSIAN FEDERATION FEDERAL LAW On introducing amendments to Part Two of the Tax Code of the Russian Federation and amending and supplementing the Article 20 of the Russian Law OF THE PRESIDENT OF THE RUSSIAN FEDERATION 17 October 2003 Approved by the Federation Council October 2003, (In the version of federal laws dated 29.07.2004) N 95-FZ; of 02.11.2013 N 307-FZ) Article 1 Extend Part IX of the Second Tax Code of the Russian Federation (Collection) of the Russian Federation, 2000, No. 3340; 2001, N 49, sect. 4554; 2002, N 30, est. 3027; N 52, sect. 5138; 2003, N 1, est. 2, 6) Chapter 30, to read: " CHAPTER 30. TABLES OF ORGANIZATIONS Article 372. General provisions 1. The tax on the property of the organizations (hereinafter referred to as the tax) shall be established by this Code and the laws of the constituent entities of the Russian Federation and shall be introduced in accordance with this Code of the constituent entities of the Russian Federation and from the moment The introduction into force is mandatory in the territory of the relevant constituent entity of the Russian Federation. 2. By imposing a tax, legislative (representative) bodies of the constituent entities of the Russian Federation shall determine the tax rate within the limits set by this chapter, the procedure and the terms of payment of the tax, the form of reporting on the tax. When tax is established, the laws of the constituent entities of the Russian Federation may also provide for tax breaks and grounds for their use by taxpayers. Article 373. Taxpayers 1. Taxpayers of tax (hereinafter referred to as taxpayers) are recognized: Russian organizations; foreign organizations operating in the Russian Federation through permanent missions and (or) the real estate in the territory of the Russian Federation, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation. 2. The activities of a foreign organization shall be recognized as leading to the establishment of permanent representation in the Russian Federation in accordance with article 306 of the present Code, unless otherwise stipulated by the international treaties to which the Russian Federation is a party. Article 374. Taxation object 1. The subject of taxation for Russian organizations is the recognition of movable and immovable property (including property transferred to temporary possession, use, direction or trust in the joint activity). on balance as fixed assets according to the established accounting policy. 2. The subject of taxation for foreign organizations operating in the Russian Federation through permanent missions recognizes movable and immovable property belonging to fixed assets. For the purpose of this chapter, foreign organizations keep records of tax objects in accordance with the accounting procedures established in the Russian Federation. 3. The object of taxation for foreign organizations that do not carry out activities in the Russian Federation through permanent missions shall be recognized as immovable property belonging to the Russian Federation in the territory of the Russian Federation. to foreign organizations on the right to property. 4. Not recognized as tax objects: 1) land and other natural resources (water bodies and other natural resources); (2) property belonging to the right to business or operational The administration of the federal executive branch, which provides for the military and/or equivalent service used by these bodies for defence, civil defence, security and law enforcement purposes. of the Russian Federation. Article 375. The tax base 1. The tax base is defined as the average annual value of the property recognized by the tax object. When determining the tax base, the property recognized by the tax object is recorded at its residual value, formed in accordance with the established accounting policy approved in the accounting policy organization. In the case of separate asset objects, the value of the specified objects for purposes of taxation is defined as the difference between their original cost and the value of wear, An amortization charge for accounting purposes at the end of each tax (reporting) period. 2. Tax base for immovable property of foreign organizations not carrying out activities in the Russian Federation through permanent missions, as well as in the case of immovable property of foreign organizations, In the Russian Federation, the data relating to the activities of the organizations in the Russian Federation, through the permanent missions, recognized the inventory value of those facilities, according to the data of the technical inventory bodies. Authorized bodies and specialized organizations that record and perform a physical inventory of immovable property are required to report the inventory to the tax authority on the location of those objects. The cost of each such facility, located in the territory of the respective constituent entity of the Russian Federation, is within 10 days of the valuation (revaluation) of these facilities. Article 376. The order in which the sales tax base is defined 1. The tax base is determined separately for property subject to taxation at the location of the organization (place of registration in the tax authorities of the permanent mission of a foreign organization) with respect to the property of each the separate unit of the organization having a separate balance for each immovable property located outside the location of the organization, the separate unit of the organization having a separate balance or permanent of a foreign organization as well as in relation to (a) Assets to be set at different tax rates. 2. In the case of an immovable property subject to taxation, there is de facto location in the territories of different subjects of the Russian Federation or in the territory of the constituent entity of the Russian Federation and the territorial sea of the Russian Federation (on the continental shelf of the Russian Federation or in the exclusive economic zone of the Russian Federation), the tax base is defined separately for the specified immovable property and is adopted in the calculation of the corresponding tax THE RUSSIAN FEDERATION the carrying amount (for real property objects referred to in article 375, paragraph 2, of this Code, the inventory value) of the immovable property in the territory of the relevant subject of the Russian Federation. 3. The tax base is determined by taxpayers independently in accordance with this chapter. 4. The average annual (average) value of the property recognized by the tax object for the tax (reporting) period is defined as the individual from the sum of the sum of the residual value of the property on the 1st number of each The months of the tax (reporting) period and the number of months following the tax (reporting) period of the month, for the number of months in the tax (reporting) period, increased by one. (Spconsumed by Federal Law of 02.11.2013) N 307-FZ) Article 377. { \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 } The tax base within the treaty of a simple partnership (joint activity contract) is based on the residual value of the property tax paid by the taxpayer under a simple partnership (a joint-activity contract) and the residual value of another recognized property tax, acquired and (or) established in the joint activity constituting the common property of the comrades, of the individual balance of a simple partnership by a party to the treaty a simple partnership that leads to common cases. Each participant in the contract of a simple partnership produces the calculation and payment of a tax on the property tax payable to them jointly. In respect of property acquired and (or) established in the course of joint activities, the calculation and payment of the tax shall be made by the parties to the contract of a simple partnership in proportion to the value of their contribution to the common cause. 2. A person who takes account of the common property of his companiers is obliged, for tax purposes, to report to each taxpayer, not later than the 20th day of the month following the reporting period, a simple partnership (a joint agreement between the two parties) (c) The residual value of the assets, which is the total assets of the comrades, for the 1st number of each month of the relevant reporting period and the share of each participant in the total assets of the comrades. At the same time, the person taking the account of the common property of his colleagues reports the information necessary for the determination of the tax base. Article 378. Features of property taxation, transferred to trust management Property transferred to trust management, as well as property acquired under the trust management agreement the founder of the trust management. Article 379. The fiscal period. Reporting period 1. The fiscal period is a calendar year. 2. The first quarter, half and nine months of the calendar year are recognized. 3. The legislative (representative) body of the constituent entity of the Russian Federation may not establish reporting periods when establishing a tax. Article 380. Tax rate 1. The tax rates are established by the laws of the constituent entities of the Russian Federation and may not exceed 2.2 per cent. 2. Differentiating tax rates may be established, depending on the categories of taxpayer and/or property recognized by the tax system. Article 381. Tax deducts Tax exemptions: 1) of the organization and establishment of the penal correction system of the Ministry of Justice of the Russian Federation with regard to the property used to carry out the tasks entrusted to it. ( 2) religious organizations-with regard to property used by them to perform religious activities; 3) All-Russian public organizations of persons with disabilities (including those created as unions of public opinion) organizations of persons with disabilities), including persons with disabilities and their legal Representatives make up no less than 80 per cent of the property they use to carry out their statutory activities; an organization whose authorized capital is entirely composed of the contributions of the said Organizations of persons with disabilities, if the average number of persons with disabilities is at least 50 per cent and their share in the pay fund is not less than 25 per cent, with respect to the equipment used by them for production and/or implementation goods (excluding excisable goods, minerals and other goods) The activities and services of the Government of the Russian Federation, which are approved by the Government of the Russian Federation in coordination with the All-Russian Association of Disabled People's Organizations (Disabled brokeries and other brokeries); The institutions whose sole proprietowners are identified as All-Russian public organizations of persons with disabilities are in respect of the property they use to achieve educational, cultural, therapeutic and recreational facilities, sports, science, information and other Social protection and rehabilitation of disabled persons, as well as legal and other assistance to persons with disabilities, children with disabilities and their parents; 4), whose main activity is the production of pharmaceutical products, The ratio of property used for the production of veterinary immunobiological preparations intended to combat epidemics and epizotics; 5) of the organization, in respect of sites recognized by historical and cultural monuments in the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION The federations and (or) local budgets; 7) of the organization, in respect of the social and cultural facilities used by them for the needs of culture and the arts, education, physical culture and sport, health care and social security; 8) organization-in respect of the objects of mobilization destination and mobilization capacity, legal and (or) not used in the production; test sites, running bases, airfields, single air traffic control system objects identified in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION and wastes; 10) organizations-with regard to icebreakers, nuclear vessels and Energy and Nuclear Technology Services; 11) for railway ways of common use, federal highways, main pipelines, lines Energy transfers, as well as installations that are an integral part of the facilities in question. The list of property belonging to those objects is approved by the Government of the Russian Federation; 12) for space objects; 13) the property of specialized prosthetic and orthopaedic enterprises; 14) property of bar associations, law offices and legal advice; 15) property of State scientific centres; 16) scientific organizations of the Russian Academy of Sciences, the Russian Academy of Medical Sciences, of the Russian Academy of Agricultural Sciences The Russian Academy of Education, the Russian Academy of Architecture and Construction Sciences, the Russian Academy of Arts on the property used by them for scientific (research) activities. Article 382. The order in which the sales tax amount and the amount of the tax advances are calculated 1. The sales tax amount is calculated on the basis of the tax period as the corresponding tax rate and the tax base defined for the tax period. 2. The amount of the tax payable in the tax period shall be defined as the difference between the amount of the tax calculated in accordance with paragraph 1 of this article and the amount of the advance of the tax calculated during the tax period. 3. The amount of the tax payable in the budget shall be calculated separately in respect of the property to be taxed at the location of the organization (place of registration in the tax authorities of the permanent mission of a foreign organization), the property of each separate unit of the organization having a separate balance in respect of each immovable property located outside the location of the organization, separate entity of the organization having a separate entity of the Permanent Mission of the also in respect of property held at various tax rates. 4. The amount of the advance tax payment is calculated on the basis of each accounting period of one fourth of the corresponding tax rate and the average value of the property determined during the reporting period, in accordance with paragraph 4 of the article 376 of this Code. 5. The amount of the advance payment of the tax in respect of the immovable property of the foreign entities referred to in article 375, paragraph 2, of this Code is calculated at the end of the reporting period as one fourth of the object's inventory value Real estate as of 1 January, which is the tax period multiplied by the corresponding tax rate. 6. The legislative (representative) body of the constituent entity of the Russian Federation is entitled, when imposing a tax, to provide for individual categories of taxpayers the right not to calculate or pay advance tax payments during the tax period. Article 383. The order and timing of payment of the tax and advance tax payments 1. The tax and advance tax payments are to be paid by taxpayers in accordance with the procedure and deadlines set by the laws of the constituent entities of the Russian Federation. 2. During the tax period, taxpayers pay advance tax payments, unless the law of the constituent entity of the Russian Federation provides otherwise. Upon the expiration of the tax period, the taxpayers pay the amount of the tax calculated in accordance with article 382, paragraph 2, of the present Code. 3. In respect of property held in the balance of the Russian organization, the tax and advance tax payments shall be subject to payment in the budget on the seat of the said organization, taking into account the characteristics provided for in articles 384 and 385 of this Code. 4. With respect to immovable property belonging to the Unified Gas Supply System under the Federal Law of 31 March 1999 N 669-FZ "Gas supplies in the Russian Federation", the tax is transferred to the budgets of the constituent entities of the Russian Federation in proportion to the value of the property actually located in the territory of the respective constituent entity of the Russian Federation. 5. Foreign organizations carrying out activities in the Russian Federation through permanent missions in respect of the property of permanent missions pay the tax and advance payment of taxes to the local budget. Permanent Missions are accounted for by the tax authorities. 6. In respect of the immovable property of the foreign organization referred to in article 375, paragraph 2, of this Code, the tax and advance tax payments shall be subject to payment in the budget on the location of the immovable property. Article 384. { \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 } Organization { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } (advance tax payments) to the budget for the location of each of the separate units in respect of the property recognized by the object of taxation under article 374 of this Code, which is on a separate balance of each of the in the amount determined as the product of the tax rate established by the The territory of the respective constituent entity of the Russian Federation, where these separate units are located, and the tax base (average value of the property), defined for the tax (reporting) period, in accordance with article 376 of the present Code, for each separate unit. Article 385. { \cs6\f1\cf6\lang1024 } Real estate { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \field } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { { \cs6\f1\cf6\lang1024 } { } immovable property located outside the location of the organization or its separate unit, which has a separate balance, pays the tax (advance tax payments) to the budget at the location of each of the specified immovable property property in the amount determined as tax The interest rate of the Russian Federation in which these real estate objects are located and the tax base (average value of the property) defined for the tax (reporting) period according to Article 376 of this Code, for each immovable property. Article 386. Tax declaration 1. Taxpayers are required to report to the tax authorities at the end of each reporting and tax period, at the location of each separate and separate unit, as well as by location Each immovable property (in respect of which a separate order of calculation and payment of tax) is made on the advance tax payments and the tax return tax. With regard to property located in the territorial sea of the Russian Federation, on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation and (or) outside the territory of the Russian Federation The Federation (for Russian organizations), the tax calculations for the advance tax payments and the tax return tax declaration are submitted to the tax authority on the location of the Russian organization (the place of registration in the tax authorities of the permanent tax authorities). (...) (...) 2. Taxpayers represent sales tax payments on advance tax payments no later than 30 days from the end of the relevant reporting period. 3. Tax returns from the tax period are submitted by taxpayers not later than 30 March of the year following the tax period. ". Article 2 (Intended force-Federal law dated 29.07.2004 N 95-F) Article 3 Admit invalid force: article 20, paragraph 1 (a), of the Russian Federation Law Russian Federation Law of 13 December 1991 N 2030-I "On the property tax of enterprises" of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, 599); Order of the Supreme Soviet of the RSFSR of 13 December 1991 N 2031-I "On the procedure for the introduction of the Law of the RSFSR" On OF THE PRESIDENT OF THE RUSSIAN FEDERATION 600); Article 1, paragraph 8 of the Russian Federation Law of 16 July 1992 No. 3317-I on amendments and additions to the tax system Russian Federation and the Supreme Soviet of the Russian Federation 1976); Article 1, paragraph 8 of the Law of the Russian Federation of 22 December 1992 No. 4178-I " On introducing amendments and additions to separate laws OF THE PRESIDENT OF THE RUSSIAN FEDERATION 118); Article 1, paragraph 4 of the Law of the Russian Federation of 6 March 1993, No. 4618-I "On amendments and additions to the laws of the RSFSR" State pensions in the RSFSR "," On the property tax, moving in the order of succession or donation ", the laws of the Russian Federation" On State duty "," On the property tax of enterprises "," On value-added tax "," On income " (a) The Congress of People's Deputies of the Russian Federation of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, 486); Russian Federation Law of 3 June 1993 No. 5093-I "On amendments and additions to the Law of the Russian Federation" On taxation on OF THE PRESIDENT OF THE RUSSIAN FEDERATION 905); Article 1, paragraph 3 of the Federal Act of 11 November 1994, N 37-FZ "On introducing amendments and additions to certain laws of the Russian Federation" Federation of taxes and the establishment of privileges on compulsory payments to extrabudgetary public funds " (Legislative Assembly of the Russian Federation, 1994, N 29, art. 3010); Federal Act No. 62-FZ of 25 April 1995 on amendments and additions to the Law of the Russian Federation of the Russian Federation " (Legislative Assembly of the Russian Federation, 1995, No. 18, art. 1590); Article 1, paragraph 3 of the Federal Law of 23 June 1995, N 94-FZ "On introducing amendments and additions to selected legislative measures". OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2402); Article 38 (4) of Federal Law of 22 August 1995 N 151-FZ "On emergency and rescue services and status of rescue workers" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3503); Federal Law of January 8, 1998 N 1-FZ "On introducing additions to Article 7 of the Law of the Russian Federation" On property tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 217); Article 8 of the Federal Law of 10 February 1999 N 32-FZ " On introducing amendments to the legislative acts of the Russian Federation; and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 879); Article 2, paragraph 3 of the Federal Law of 4 May 1999 N 95-FZ " On grant aid (assistance) of the Russian Federation and OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2221); Federal Law of 24 July 2002 N 106-FZ "On introducing additions to Article 7 of the Law of the Russian Federation" On property tax of the Russian Federation. 3023); Article 3 of the Federal Law of December 31, 2002 N 187-FZ " On introducing amendments and additions to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2); Article 2, paragraph 1 of the Federal Law of 10 January 2003 N 8-FZ "On introducing amendments and additions to the Law of the Russian Federation" of the Russian Federation "and certain legislative acts of the Russian Federation on the financing of measures to promote employment of the population" (Assembly of Russian legislation, 2003, N 2, art. 160). Article 4 1. This Federal Law shall enter into force one month after its official publication, with the exception of articles 1 and 3 of this Federal Act, which shall enter into force on 1 January 2004, but not before the expiry of one of the date of the official publication of this Federal Act. 2. To establish that article 1 of this Federal Act is part of the second part of article 381, paragraph 8, of the Second Tax Code of the Russian Federation. is terminated as from 1 January 2005. 3. Article 1, paragraphs 6, 7 and 16, of the Code of the Russian Federation, article 1 of the Code of the Russian Federation The Federation ceases to have effect from 1 January 2006. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 11, 2003 N 139-FZ