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 additions 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 legislative acts of the Russian Federation with regard to taxes and fees adopted by the State Duma October 17, 2003 the year approved by the Federation Council October 29, 2003 year (as amended by the federal laws from 29.07.2004 N 95-FZ;
from 02.11.2013 N 307-FZ) Article 1 Supplement section IX of part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, St. 3340; 2001 N 49, St. 4554; 2002, N 30, art. 3027; N 52, art. 5138; 2003, N 1, art. 2, 6) Chapter 30 read as follows: "Chapter 30. PROPERTY TAX for ORGANIZATIONS Article 372. General provisions 1. Property tax for organizations (hereinafter in this chapter-tax) is established by the present code and laws of constituent entities of the Russian Federation, shall be put into effect in accordance with the present Code laws of constituent entities of the Russian Federation, and since the introduction of obligatory for payment on the territory of the Russian Federation.
2. Setting the tax, legislative (representative) bodies of constituent entities of the Russian Federation determines the tax rate within the limits established by this chapter, the order and terms of tax payment, tax reporting form.
When setting the tax laws of the constituent entities of the Russian Federation can also provide tax incentives and reasons for their use by taxpayers.
Article 373. Taxpayers 1. Taxpayers tax (hereinafter in this chapter-taxpayers) are recognized: Russian organizations;
foreign organizations carrying out activities in the Russian Federation through the permanent representation and (or) having owned immovable property 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 the Foreign Organization recognizes leading to the formation of permanent representation in the Russian Federation, in accordance with article 306 of this code, unless otherwise provided by international treaties of the Russian Federation.
Article 374. Object of taxation 1. The object of taxation for Russian organizations recognizes movable and immovable property (including property transferred for temporary possession, use, disposal or asset management in joint activities), recorded on the balance sheet as property, plant and equipment in accordance with established procedures relating to accounting matters.
2. Subject to taxation for foreign organizations carrying out activities in the Russian Federation through the permanent missions, recognizes movable and immovable property, relating to the objects of the fixed assets.
For the purposes of this chapter, foreign organizations also maintain a register of objects of taxation in accordance with the established procedure in the Russian Federation accounting.
3. Subject to taxation for foreign organizations carrying out activities in the Russian Federation through the permanent missions, recognized within the territory of the Russian Federation real estate owned specified foreign organizations on the right of ownership.
4. subjects of taxation shall not be recognized: 1) plots and other objects of environmental management (water and other natural resources);
2) property owned by right of economic conducting or operative management of federal bodies of executive power, which legally establishes military and (or) SSC service used by these bodies for defence purposes, civil defence, security and law enforcement in the Russian Federation.
Article 375. Tax base 1. The tax base is determined as the average annual value of the property, considered as the object of taxation.
In determining the tax base of assets subject to taxation is recognized, its residual value shall be formed in accordance with the established procedures relating to accounting matters approved by the accounting policy of the organization.
If individual items of property, plant and equipment depreciation is not provided, the value of these objects for the purposes of taxation is defined as the difference between the original cost and the amount of wear and tear, calculated according to the established norms of depreciation for accounting purposes at the end of each tax (accounting) period.
2. Tax base in respect of real estate foreign organizations carrying out activities in the Russian Federation through the permanent missions, as well as in respect of real estate by foreign organizations, not related to the activities of these organizations in the Russian Federation through the permanent missions, the inventory value of these objects is recognized according to the bodies of technical inventory.

Authorized bodies and specialized organizations engaged in accounting and technical inventory of real estate, are required to report to the tax authority at the location specified information about inventory cost of each object on the territory of the Russian Federation, within 10 days from the date of the assessment (revaluation) of specified objects.
Article 376. Procedure for determining the tax base 1. The tax base is determined separately for property, taxable organization location (place of registration in tax bodies, Permanent Mission of a foreign organization) in respect of property of each separate organizational unit has a separate balance sheet for each object of immovable property situated outside the residence of the Organization, a separate division of the organization bearing a different balance, or Permanent Mission of a foreign organization, as well as in respect of property taxable under different tax rates.
2. In case if object of immovable property, taxable, is the actual location in the territories of different subjects of the Russian Federation or in the territory of the Russian Federation and in 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), in respect of the property tax base is determined separately and was adopted in the calculation of the tax in the relevant constituent entities of the Russian Federation in part , the proportionate share of the book value (for objects of immovable property referred to in paragraph 2 of article 375 of the present Code, inventory cost) of real estate in the territory of the Russian Federation.
3. The tax base is determined by taxpayers on their own in accordance with this chapter.
4. The average (mean) value of property recognized subject to taxation for tax (accounting) period is defined as the quotient of the amount obtained by adding up the values of the residual value of the equipment on the 1-St day of each month of the tax (accounting) period and 1 of the year following the tax (accounting) period of the month by the number of months in tax (accounting) period, increased by one. (Repealed-Federal Law 02.11.2013 N 307-FZ), Article 377. Distinctions of determining the tax base within the simple partnership contract (the contract about joint activity) 1. Tax base within the simple partnership contract (the contract about joint activity) is determined on the basis of the residual value of the recognized subject to taxation of property made by the taxpayer under the contract of simple partnership (Treaty on joint activities), as well as the residual value of a recognized subject to taxation of property acquired and (or) created during the joint activities of common property companions recognized on a separate balance of simple partnership contract of simple partnership participant leading the overall case. Each party to the Treaty partnership produces calculation and payment of tax in respect of recognized subject to taxation of the property transferred to them. With respect to property acquired, and (or) created during joint activities, calculation and payment of tax shall be made parties to the contract of simple partnership in proportion to the value of their contribution to the common cause.
2. a person who is leading the common property accounting fellows, is obliged for tax purposes to report not later than 20th of the month following the reporting period, each taxpayer party simple partnership contract (the contract about joint activity) information about the residual value of the assets constituting the General estate comrades, 1 day of each month of the reporting period, and the percentage of each participant in the common property. The leading comrades of the common property accounting reports data necessary for determining the tax base.
Article 378. Distinctions of taxation of assets transferred in trust property transferred in trust, as well as the property acquired under the fiduciary management agreement, subject to tax at the founder trustee.
Article 379. Tax period. Reporting period 1. Tax period recognized by calendar year.
2. Reporting periods are recognized as the first quarter, half-year and nine months of the calendar year.
3. the legislative (representative) body of a constituent entity of the Russian Federation in establishing tax may not establish reporting periods.
Article 380. Tax rate 1. Tax rates are set by the laws of the constituent entities of the Russian Federation and may not exceed 2.2 per cent.

2. it is allowed to establish differentiated tax rates depending on the categories of taxpayers and (or) property, considered as the object of taxation.
Article 381. Tax benefits shall be exempt from taxation: 1) organizations and institutions of the penal correction system of the Ministry of Justice of the Russian Federation in respect of property used for the exercise of their functions;
2) religious organizations-in relation to property used for religious activities;
3) all-Russia public organization of invalids (including created as unions of public organizations of invalids), which disabled persons and their legal representatives shall be not less than 80 per cent, in relation to property used for the implementation of their statutory activities;
the Organization, whose Charter capital is composed entirely of deposits specified Russian public organizations of invalids, if the average number of disabled persons among their employees is not less than 50 per cent, and their share in the Fund of pay is not less than 25 per cent, in relation to property used by them for production and (or) realization of goods (except for excisable goods, minerals and other minerals as well as other products on the list approved by the Government of the Russian Federation in consultation with all public organizations of persons with disabilities), works and services (excluding brokerage and other intermediary services);
institutions, the sole owner of the property which are identified Russian public organizations of disabled persons, in respect of property used for the achievement of the educational, cultural, health, sports, scientific, informational and other purposes of social protection and rehabilitation of the disabled, as well as to provide legal and other assistance to persons with disabilities, children with disabilities and their parents;
4) organization whose main activity is the production of pharmaceutical products, in respect of property used for the production of veterinary immunobiological products designed to combat epidemics and OIE;
5)-in respect of recognized historical and cultural monuments of Federal significance in the order established by the legislation of the Russian Federation;
6) organization with regard to objects of housing and infrastructure housing-and-municipal complex, whose content is wholly or partially financed from the budgets of the constituent entities of the Russian Federation and (or) local budgets;
7)-in respect of the socio-cultural sphere, they used for the needs of culture and art, education, physical culture and sports, health and social welfare;
8)-in respect of mobilization assignment and mobilization capacity, sealed and (or) not used in production; test sites, extrusion bases, airfields, objects of a single system of air traffic management, graded in accordance with the legislation of the Russian Federation to the special objects;
9)-in respect of nuclear installations used for scientific purposes, storage of nuclear materials and radioactive substances and radioactive waste;
10)-in respect of icebreakers, ships with nuclear power plants and atomic technology services vessels;
11)-in respect of public railway lines federal public roads, pipelines, transmission lines, as well as structures that are an integral part of the technology of specified objects. List of property related to specified objects, is approved by the Government of the Russian Federation;
12) Organization against space objects;
13) property specialized prosthetic and orthopaedic enterprises;
14) property bar associations, law firms and legal advice;
15) property of public research centres;
16) scientific organization of the Russian Academy of Sciences, Russian Academy of medical sciences, Russian Academy of agricultural sciences, the Russian Academy of education, Russian Academy of architecture and construction Sciences, the Russian Academy of Arts-in respect of property used for scientific (research) activities.
Article 382. The procedure for calculating the amount of tax and amounts of advance payments of tax 1. The tax sum is calculated according to the results of the tax period as the product of the respective tax rate and the tax base that is defined for the tax period.
2. the amount of tax payable to the budget according to the results of the tax period is defined as the difference between the amount of tax calculated in accordance with paragraph 1 of this article, and the amounts of advance payments of tax calculated during the tax period.

3. the amount of tax payable to the budget shall be calculated separately in relation to property, taxable organization location (place of registration in tax bodies, Permanent Mission of a foreign organization) in respect of property of each separate organizational unit has a separate balance sheet for each object of immovable property situated outside the residence of the Organization, a separate division of the organization bearing a different balance, or Permanent Mission of a foreign organization, as well as in respect of property taxable according to different tax rates.
4. the amount of the advance payment of income tax is calculated at the end of each reporting period, at the rate of one-fourth of the works of the respective tax rate and the average cost of a property that is defined in the reporting period in accordance with paragraph 4 of article 376 of the criminal code.
5. the amount of the advance payment of income tax in respect of real estate foreign organizations referred to in paragraph 2 of article 375 of the present Code shall be after the reporting period, as one fourth of the inventory value of the property as at 1 January of the year that is the fiscal period, multiplied by the appropriate tax rate.
6. the legislative (representative) body of a constituent entity of the Russian Federation in establishing tax may provide for certain categories of taxpayers right not to calculate and pay no income tax advance payments during the tax period.
Article 383. The order and terms of payment of tax and income tax advance payments of 1. Tax prepayments for income tax payable by taxpayers in the manner and within the time limits established by the laws of the constituent entities of the Russian Federation.
2. During the tax period, the tax payers pay tax advance payments, unless the law of the Russian Federation provide otherwise. The end of the tax period, the tax payers pay the amount of tax calculated in the manner provided for in paragraph 2 of article 382 of the criminal code.
3. With respect to property located on the balance sheet of the Russian organization, tax and income tax advance payments shall be payable at the location specified in the budget of the Organization, taking into account the peculiarities stipulated by articles 384 and 385 of the present code.
4. In respect of immovable property, which is part of the unified gas supply system in accordance with the Federal law of March 31, 1999 N 69-ФЗ "about gas supply in the Russian Federation", the tax shall be in the budgets of the constituent entities of the Russian Federation in proportion to the value of this property is actually located on the territory of the Russian Federation.
5. Foreign organizations carrying out activities in the Russian Federation through permanent missions permanent missions in respect of property tax and income tax advance payments in place of these budget for permanent missions on registration with tax authorities.
6. with regard to the objects of the real estate of the foreign organization, referred to in paragraph 2 of article 375 of the present Code, tax prepayments for income tax shall be paid into the budget at the location of the property.
Article 384. Features of calculation and payment of tax for the location of the separate parts of the Organization an organization composed of discrete units that have a separate balance to pay the tax (income tax advance payments) to the budget by location of each of the separate divisions of property recognized subject to taxation in accordance with article 374 of the present Code, located on a separate balance of each of them, in an amount determined by multiplying the tax rate acting on the territory of the Russian Federation, which are these separate subdivisions, and the tax base (the average cost of a property) that is defined for the tax (accounting) period in accordance with article 376 of the present Code, in respect of each separate division.
Article 385. Features of calculation and payment of tax in respect of real property outside the location of the organization or its separate subdivisions of the Organization, taking into account the balance of objects of immovable property located outside the residence of the organization or of its separate units, bearing a different balance, pay the tax (income tax advance payments) in the budget for the location of each of the specified real property in an amount determined by multiplying the tax rate applicable in the territory of the Russian Federation at which these objects are real estate, and the tax base (the average cost of a property) that is defined for the tax (accounting) period in accordance with article 376 of the present Code, in respect of each property.
Article 386. Tax Declaration

1. taxpayers shall, on the expiry of each reporting and tax period to submit to the tax authorities at your location, the location of each of its separate units, bearing a different balance, as well as on the location of each property (for which you have a separate order of calculation and payment of tax) tax calculations for advance payments on tax and income tax return.
In respect of property that has a location 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 (Russia), tax calculations for advance payments on tax and income tax return shall be submitted to the tax authority at the seat of the Russian Organization (site registration in tax bodies, Permanent Mission of a foreign organization).
2. taxpayers represent tax calculations for advance payments of income tax no later than 30 days from the date of the end of the reporting period.
3. tax declaration following the results of the tax period shall be submitted by taxpayers not later than 30 March following the previous tax period. ".
Article 2 (repealed-the Federal law dated 29.07.2004 N 95-FZ) Article 3 shall be declared null and void: subparagraph "a" of article 20, paragraph 1 of the law of the Russian Federation dated December 27, 1991 N 2118-I "about bases of tax system in the Russian Federation" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 11, p. 527);
Law of the Russian Federation dated December 13, 1991-2030 year N I "on property tax" (Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 12, p. 599);
The Decree of the Supreme Soviet of the RSFSR on December 13, 1991 N 2031-I "on the procedure for the introduction of the Act of the RSFSR" on property tax "(Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 12, art. 600);
paragraph 8 of article 1 of the law of the Russian Federation dated July 16, 1992 N 3317-I "on amendments and additions to the tax system in Russia" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, no. 34, art. 1976);
paragraph 8 of article 1 of the law of the Russian Federation dated December 22, 1992 N 4178-I "on amendments and additions to certain laws of the Russian Federation on taxes" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 4, art. 118);
paragraph 4 of article 1 of the law of the Russian Federation from March 6, 1993 N 4618-I "on amendments and additions to the laws of CRIMINAL PROCEDURE of the RSFSR" on State pensions in the RSFSR "on personal property, inheritance or donation", the laws of the Russian Federation "on State duty", "on property tax for enterprises", "on value added tax", "about surtax from physical persons" (records of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation , 1993, N 14, art. 486);
Law of the Russian Federation dated June 3, 1993 N 5093-I "about entry of changes and additions in the law of the Russian Federation" on property tax "(Gazette of the Congress of people's deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 25, art. 905);
paragraph 3 of article 1 of the Federal law dated November 11, 1994 N 37-FZ "on amendments and additions to certain laws of the Russian Federation on taxes and on establishing benefits on obligatory payments in off-budget State funds" (collection of laws of the Russian Federation, 1994, no. 29, art. 3010);
The Federal law of April 25, 1995 N 62-FZ "about entry of changes and additions in the law of the Russian Federation" on property tax "(collection of laws of the Russian Federation, 1995, no. 18, art. 1590);
paragraph 3 of article 1 of the Federal law dated June 23, 1995 N 94-FZ "on amendments and additions to certain legislative acts of the Russian Federation in connection with the implementation of socio-economic programmes of housing for Russian servicemen" (collection of laws of the Russian Federation, 1995, no. 26, item 2402);
paragraph 4 of article 38 of the Federal law dated August 22, 1995 N 151-ФЗ "About emergency services and rescue status" (collection of laws of the Russian Federation, 1995, no. 35, p. 3503);
Federal law dated January 8, 1998, N 1-FZ, "on additions to the article 7 of the law of the Russian Federation" on property tax "(collection of laws of the Russian Federation, 1998, N 2, art. 217);
Article 8 of the Federal law dated February 10, 1999 N 32-ФЗ "about amendments to legislative acts of the Russian Federation changes and additions resulting from the Federal law on production sharing agreements" (collection of laws of the Russian Federation, 1999, N 7, art. 879);

paragraph 3 of article 2 of the Federal law dated May 4, 1999 N 95-FZ "on grant aid (assistance) of the Russian Federation and the introduction of amendments and additions to certain legislative acts of the Russian Federation on taxes and on the establishment of the payment entitlements in the State budget funds in connection with the implementation of the grant aid (assistance) of the Russian Federation" (collection of laws of the Russian Federation, 1999, no. 18, item 2221);
Federal law dated July 24, 2002 N 106-FZ, "on additions to the article 7 of the law of the Russian Federation" on property tax "(collection of laws of the Russian Federation, 2002, N 30, art. 3023);
Article 3 of the Federal law of December 31, 2002 N 187-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation" (collection of laws of the Russian Federation, 2003, N 1, art. 2);
paragraph 1 of article 2 of the Federal law dated January 10, 2003, N 8-ФЗ "about entry of changes and additions in the law of the Russian Federation" on employment in the Russian Federation and certain legislative acts of the Russian Federation on the financing of measures to promote employment "(collection of laws of the Russian Federation, 2003, N 2, p. 160).
Article 4 1. This federal law shall enter into force on the expiry of one month from the day of its official publication, with the exception of articles 1 and 3 of this federal law, which will take effect from January 1, 2004 year, but not earlier than on the expiry of one month from the day of official publication of this federal law.
2. to establish that article 1 hereof in part article 381, paragraph 8 Add-ons, part two of the tax code of the Russian Federation shall cease to have effect with the January 1, 2005 year.
3. to establish that article 1 hereof in part 7, paragraphs 6, add-ons and 16 of article 381, part two of the tax code of the Russian Federation shall cease to have effect with the January 1, 2006 year.
The President of the Russian Federation v. Putin Kremlin, Moscow, N November 11, 2003 139-FZ

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