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Amending Chapter 25-3 Of Part Two Of The Tax Code Of The Russian Federation And The Federal Law "about Repealing Certain Acts (Provisions Of Legislative Acts) Of The Russian Federation And Make Changes.

Original Language Title: О внесении изменений в главу 25-3 части второй Налогового кодекса Российской Федерации и Федеральный закон "О признании утратившими силу некоторых законодательных актов (положений законодательных актов) Российской Федерации и внесении изменений...

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two, Chapter 25-3 of the Russian Federation Tax Code and Federal Law " On the Recognition of Force of certain legislative acts (provisions of legislative acts) of the Russian Federation and amending certain legislative acts of the Russian Federation Inheritance or Daring Adopted by the State Duma on December 23, 2005 Approved by the Federation Council on 27 December 2005 (In the wording of federal laws dated 24.07.2007 N 216-FZ; of 27.12.2009 N 374-FZ; dated 02.05.2015 N 112-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2004, N 45, sect. 4377; 2005, N 1, st. 29, 30; N 30, stop. 3117; Russian newspaper, 2005, 8 December) the following changes: 1) in article 333-18, paragraph 3: the first paragraph after the word "pays" is supplemented by the words "at the place of committing a legally meaningful action"; in the paragraph In the third word, replace the words "in which" with the words "the federal executive authority responsible for monitoring and oversight of taxes and duties" with the words "Ministry of Finance of the Russian Federation"; 2) Article 333-21, paragraph 1, after the word "cassation" supervisory "; (3) paragraph 5, paragraph 1, article 333-25, as follows: " (5) When calculating the size of the state duty for the certification of treaties to be assessed, the sum of the contract specified by the parties shall be accepted; but not less than the amount determined in accordance with paragraphs 7 to 10 of this paragraph. In calculating the amount of the State duty for the issuance of certificates of inheritance, the value of the estate determined in accordance with paragraphs 7 to 10 of this paragraph shall be accepted. A document with an inventory, market, cadastral or other (nominal) value of property issued by the organizations (bodies) or Evaluators (experts) referred to in paragraphs 7 to 10 of this paragraph. Notaries and notary public officials are not entitled to determine the type of value of the property (estimation method) for the purpose of calculating the state duty and requesting the payer to submit a document confirming the type value of the property (estimation method). In the case of multiple documents issued by the organizations (bodies) or appraisers (experts) referred to in paragraphs 7 to 10 of this paragraph, the value of the property in the calculation of the size The State duty is the lowest of the said property; "; 4) paragraph 1 of article 333-26, paragraph 1, after the words" for State registration of change of name, "to be supplemented with the words" including family name, own name and (or) patronymic, "; 5) in article 333-28, paragraph 1: to supplement subparagraph 1-1 as follows: " 1-1) for the issuance of a passport confirming the identity of a citizen of the Russian Federation outside the territory of the Russian Federation containing an electronic media. 1 000 ";"; to supplement sub-paragraph 2-1 with the following: " 2-1) for the issuance of a passport to the identity of a citizen of the Russian Federation outside the territory of the Russian Federation containing electronic media OF THE PRESIDENT OF THE RUSSIAN FEDERATION "; to supplement sub-paragraph 10-1 with the following: " 10-1) for the registration of a foreign citizen in the Russian Federation at the place of residence or the place of residence-1 ruble for each day of stay in the territory The Russian Federation, but not more than 200 rubles; "; , in subparagraph 11, the word" stay "should be replaced by" residence "; 6) in article 333-29: in paragraph 2, the word" shall be paid ". If the natural person in the application for the (restoration) citizenship of the Russian Federation simultaneously requests (to restore) the citizenship of the Russian Federation of its minor children, wards, wards, The State duty shall be paid in the amount specified in article 333, paragraph 1, subparagraph 14, of the present Code, as per the consideration of one application; "; , in paragraph 4, the words" of the instrument referred to in subparagraphs 1 and 2 " shall be replaced by the words "the documents referred to in paragraphs 1 to 2-1"; 7) in the article 333-32: in paragraph 1, subparagraph 2: in the first paragraph of "items and materials", replace the words "articles, articles, materials and stones"; in the second word "precious" in the second word substitute "different"; In the first paragraph of paragraph 3, replace the word "products" with "the testing and labelling of jewellery and other household items", the words "compared to the amount of the State duty established under article 333 to 31 of this Code" delete; paragraphs 5. and 6., amend to read: " 5. During the examination of the non-transportable products (dilapates and large) products, as well as the examination of other articles in the museum's premises on the request of the customer, the amount of the state duty is increased by 25%. 6. The increase in the amount of the State duty provided for in paragraphs 2 to 5 of this article shall be calculated on the basis of the amount of the State duty set out in accordance with article 333 to 31 of this Code. "; and 8 of the following content: (Overtaken by the Federal Law of 02.05.2015 N 112 F) 8. In calculating the size of the State duty for the manufacture of the perimes, the value of the precious metals spent on their manufacture is not taken into account. "; 8) in article 333-33, paragraph 1: to supplement subparagraph 8-1 , to read: "8-1) for the State registration of the termination by a natural person of the activity as an individual entrepreneor-20 per cent of the amount of the State duty imposed by subparagraph 8 of this paragraph;" sub-paragraph 9 should be redrafted to read: " 9) for reissuing the certificate of state registration of a natural person as an individual entrepreneor or certificate of state registration of a legal person-20% of the amount of state tax, paid for State registration; "; , in sub-paragraph 20, the words" subparagraphs 19, 22 to 24 "were replaced by the words" sub-paragraphs 19, 20-1, 22-24 and 52 "; to add 20 to 1 as follows: " 20-1 " State registration of the share in the right to common ownership of immovable property The property in the apartment house is 50 rubles; (Spend on the use of force-Federal Law of 24.07.2007). N 216-FZ) (Unused-Federal Law of 24.07.2007 N 216-FZ ) to add the following sentence to 31-1: "31-1) for the issue of a certificate of approval of a vehicle for the carriage of dangerous goods-100 roubles;"; sub-paragraph 41 each document "; 67 and 68, as follows: " 67) for state registration of new food product, material, articles-1,500 rubles; 68) for state registration of the individual the type of produce presenting a potential danger to the individual, and "For the first time in the Russian Federation, the number of products imported into the territory of the Russian Federation is 1,500 rubles;"; to supplement subparagraphs 68-1 and 68-2 as follows: " 68-1) for amending the certificates of State registration, under the provisions of paragraphs 66 to 68 of this paragraph, 20 per cent of the state fee paid for State registration; 68-2) for issuing copies of the State registration certificates required by the subparagraphs 66-68 of this paragraph, for the loss of 500 rubles; "; Paragraph 69 should read: "69) for the consideration of an application provided for by antitrust legislation-10,000 roubles;"; , subparagraph 79, to be void; add the following paragraphs to the following paragraphs: "for one identification code of nodes and final equipment from the numbering of points of the OX signal network for fixed telephony, mobile radiotelephone" radio communication, mobile radio communication and satellite mobile communication in the international indicator-100,000 roubles; one identification code of nodes and final equipment from the numbering of points of the points of the Signalling Network N 7 for fixed telephone, mobile radiotelephone, mobile 10 000 roubles; one identification code for nodes and final equipment from the numbering of points in the numbering of points of the Signalling Network N 7 for a fixed axis. Telephone, mobile radio telephone, mobile radio and Satellite mobile radio in the local indicator-1,000 rubles; "; 9) in article 333-35: in paragraph 1: subpara. 10 add", for state registration of liquidations of organizations "; to supplement subparagraph 15 (15) reading: " 15) natural persons recognized by the poor in accordance with the Housing Code of the Russian Federation-for carrying out the acts referred to in article 333, paragraph 1, subparagraph 20 of this Code, with the exception of the State registration of restrictions (encumming) the rights to immovable property. "; paragraph 2, with the following paragraph: " The basis for granting the benefit under paragraph 1 (15) of this article is a document issued in "; 10) in article 333-38: paragraph 2 of paragraph 5 after the words" dwelling house, as well as a plot of land on which a dwelling house, apartments, rooms "shall be supplemented with the words" or shares in the specified immovable property. Property "; to supplement paragraph 14 with the following: "14) Natural persons-for the certification of the power of attorney to receive pensions and benefits."; 11) in article 333-39: paragraph 1, add the following paragraphs: " for state registration of birth, death, including the issuance of certificates; (Paragraph 4 is no more effective-Federal Law of 27 December 2009). N 374-FZ) paragraph 2, add to the words ", for corrections and (or) changes in the civil registry for orphans and children deprived of parental care, as well as with respect to them of deceased parents, including the issuance of certificates "; 12), article 333-40, paragraph 3, as follows: " 3. Claim for the refund of the excessive (recovered) amount of the state duty is submitted by the Payer of the state duty to the body (official), who is authorized to perform legally significant actions for which the payment is made (sighting) State duty. A claim for the return of the overpaid (recovered) amount of the state duty will be attached to the original payment documents if the state duty is to be repaid in full, and in the event that it is returned Partially-copies of the specified payment documents. The decision to return to the payer the excessive amount of state duties is taken by the body (the official) carrying out the actions for which the state duty is paid (s). Return of the amount of state duty paid (recovered) is carried out by the organ of the Federal Treasury. Claim for refunds of the state duty on cases before the courts, as well as by justices of the peace, is submitted by the State Tax Payor to the tax authority at the location of the court of the case. To the declaration of refunds of the state duty on cases before the courts of general jurisdiction, arbitral tribunals, the Constitutional Court of the Russian Federation and constitutional (charter) courts The constituent entities of the Russian Federation, justices of the peace, attach decisions, definitions and court certificates on the circumstances that justify the full or partial refund of the amount of the State duty paid in full or in part, and real payment documents in the event that the State duty is subject to A copy of the specified payment documents, if it is to be returned in full, and if it is to be returned in part. A declaration of refunds of the excess (recovered) amount of state duty may be filed within three years from the date of payment of that amount. Return of the surplus (recovered) of the state duty is made from the budget to which the overpayment is made, within one month after the submission of the said return statement. "; 13) in the paragraph 1 of article 333-41 of the words "for a period of up to six months" shall be replaced by the words "within the time limit prescribed in article 64, paragraph 1, of the present Code". Article 2 Federal Law of July 1, 2005 N 78-FZ " On the Recognition of Certain Legislative Acts. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation, 2005, No. 27, sect. 2717) to supplement articles 3 to 1 as follows: " Article 3-1 Set that, by inheritance, which opened before 1 January 2006: with inherited property, for which a certificate of inheritance is entitled issued before January 1, 2006, the property tax, transfixed by inheritance or donation, will be charged in accordance with the procedure established by the Law of the Russian Federation of 12 December 1991 No. 2020-I " On property tax in succession or gifts "; with inherited property, for which The right to inherit property is issued as from 1 January 2006, and the property tax is not subject to inheritance or donation. ". Article 3 1. This law shall come into force at the expiration of one month from the date of its official publication. 2. To establish that the provisions of article 3-1 of the Federal Law of 1 July 2005 N 78-FZ "On the Recognition of Certain Legislative Acts" OF THE PRESIDENT OF THE RUSSIAN FEDERATION The law) applies to legal relations that have arisen since 1 January 2006. President of the Russian Federation Vladimir Putin Moscow, Kremlin December 31, 2005 N 201-FZ