RUSSIAN FEDERATION FEDERAL LAW amending Chapter 21 of Part Two of the Tax Code of the Russian Federation and on Recognition repealed by individual provisions OF THE RUSSIAN FEDERATION Adopted by the State Duma on 8 July 2005 Approved by the Federation Council on 13 July 2005 federal laws dated 28.02.2006 N 28-FZ; dated 27.07.2006 N 137-FZ; of 17.05.2007 N 85-FZ; of 04.11.2007 N 255-FZ; of 26.11.2008 N 224-FZ; of 17.12.2009 N 318-FZ; dated 27.07.2010. N 229-FZ; of 27.11.2010 N 309-FZ; dated 19.07.2011 N 245-FZ; dated 23.07.2013 N 198-FZ; of 24.11.2014 N 366-FZ) Article 1 Enroll Part Two of the second Tax Code of the Russian Federation (Parliament) of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 33, est. 3413, 3421; N 53, est. 5015; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 2; N 22, Text 2066; N 23, st. 2174; N 28, st. 2886; N 50, sect. 4849; 2004, N 27, sect. 2711; N 34, st. 3517, 3524; N 35, sect. 3607; N 45, sect. 4377; 2005, N 1, st. (9) The following changes: 1) (Spspent force-Federal Law dated 27.07.2010. N 229-F) 2) in article 145: In paragraph 1, the words "one million roubles" would be replaced by the words "two million roubles"; , in the third paragraph 4, the words "one million roubles" were replaced by the words "two million roubles"; , in the first paragraph of paragraph 5, the words "one million roubles" should be replaced by the words "two million roubles"; (3) in article 148: in paragraph 1: subpara. 1 The following wording should be restated: " 2) Work (services) are related directly with movable property, air, sea and inland navigation vessels located in the territory of the Russian Federation. Such works (services) include, inter alia, assembly, assembly, processing, handling, repair and maintenance; "; subpara. 3 after the word" education "to add" (training) "; in subparagraph 4: in the third paragraph, replace "ownership or assignment" with ", provision"; to add a new paragraph to the fourth paragraph, to read: " Service delivery (work) for computer and database development (software and information products of equipment), their adaptation and modification; "; paragraph 4 should be considered as a fifth paragraph and after the word" advertising "to be supplemented by the word" marketing "; paragraphs 5 to 7 should be considered to be the sixth paragraph, respectively; paragraphs 8 and 9 should be considered as paragraphs 8 and 9, respectively, of the ninth and tenth paragraphs; to supplement subparagraphs 4-1 and 4 to 2, as follows: " 4-1) transport and (or) transport services, as well as Service (s) directly related to the transport and (or) transport (except services (works) directly related to the transport and/or transport of goods placed under the customs regime of international Customs transit) are provided (performed) by Russian organizations or by individual entrepreneurs, if the place of departure and (or) destination are located in the territory of the Russian Federation. The territory of the Russian Federation is also deemed to be the place of realization of services if the vehicles under a contract of charter to carry (transport) on these vehicles are provided by the Russian Federation. The organizations and individual entrepreneurs and the point of departure and (or) destination are located in the territory of the Russian Federation. Vehicles are recognized as air, sea and inland vessels used for the transport of goods and (or) passengers by water (sea, river), air transport; 4-2) services (work), directly The transport and transport of goods placed under the customs regime of international Customs transit are carried out by organizations or individual entrepreneurs whose activities are recognized OF THE PRESIDENT OF THE RUSSIAN FEDERATION In addition to the word "completion", after the word "types", after the word "types", the words "subparagraphs 1 to 4" should be replaced by the words "subparagraphs 1 through 4-1"; add the following words: 1 to 1. For the purposes of this chapter, the territory of the Russian Federation is not recognized if: (1) work (services) are directly related to immovable property (excluding air, sea and inland vessels) for navigation and for space objects) located outside the territory of the Russian Federation. Such works (services) include construction, erection, construction, renovation, restoration, gardening, rental services; 2) work (services) directly related to the of the Russian Federation Such works (services) include assembly, assembly, processing, processing, repair, maintenance; 3) services are actually rendered outside the territory of the Russian Federation in the field of culture, art, Education (training), physical culture, tourism, recreation and sports; 4) the buyer of work (services) does not carry out activities in the territory of the Russian Federation. The provisions of this subparagraph shall apply in the performance of the types of work and services listed in paragraph 1 (4) of this article; 5) services for carriage (transport) and services (s) directly related to carriage, transport, chartering, not listed in subparagraphs 4-1 and 4 to 2 of paragraph 1 of this article. "; , in the first paragraph of paragraph 2, the words" performing work (providing services) "shall be replaced by the words" performing work ( "Subparagraphs 1 to 4" should be replaced by the words "subparagraphs 1 to 4"; 4) in article 149: in paragraph 2: in the first indent of subparagraph 2, the words "including" should be deleted; (17) after "all types of licence, registration and patent duties and fees," add "customs fees for storage,"; in sub-paragraph 19: the third paragraph restated: " contract (copy of contract) of taxpayer with donor (authorized donor of the organization) grant aid (Assistance) or with the recipient of grant assistance (assistance) for the supply of goods OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the event that the recipient of the grant (assistance) is the federal executive authority of the Russian Federation, a contract is submitted to the tax authority (copy of the contract) with the authorized federal executive of the Russian Federation by the organization; "; (Paragraph was lost by Federal Law of 17.12.2009). N 318-FZ) (Paragraph is no-valid-Federal Law of 17.12.2009). N 318-FZ in paragraph 3: in subparagraph 3: paragraph 4 should read: " opening and maintaining bank accounts of organizations and individuals, including bank accounts, Bank cards and bank card service operations; "; , paragraph 9, to read as follows: " for the execution of bank guarantees (issuance and cancellation of banking guarantees ") guarantees, confirmation and modification of the conditions of the said guarantee, payment for such a Guarantee, formalizing and verifying documents for this guarantee), as well as the following operations by banks: "; to supplement subparagraph 3-1 as follows: " 3-1) services related to bank cards; " class="ed"> (Overtaken by Federal Law 23.07.2013) N 198-FZ) N 198-FZ) to supplement subparagraph 8-1 as follows: "8-1) lotteries carried out by decision of the authorized body of executive power, including provision of lottery tickets;"; Subparagraph 15 should read as follows: "(15) cash loans as well as financial services to provide loans in money form;"; (Spspent force) dated 27.07.2006. N 137-FZ) N 137-FZ) in subpara. 16 of the word "and science" to replace the words "and scientific organizations"; (18), after the words "organizations of recreation," to supplement the words "recreation and recuperation of children, including children's organizations". Health camps, "; to supplement sub-paragraphs 24 and 25 as follows: (Spated out-Federal Law 17 May 2007 N 85-FZ ) 25) hand over goods (works, services), acquisition costs (creation) of which do not exceed 100 roubles. "; 5) in article 150, paragraph 1 (6), the words" products manufactured " Replace the words "goods produced"; 6) in article 153: paragraph 1 should be added to the following paragraph: " When property rights are transferred, the tax base is determined on the basis of the features set out in this chapter. "; paragraph 2, after the words" the sale of goods " (art. "to supplement the words", transfer of property rights ", after" specified goods (works, services) "to be supplemented with the words", property rights "; in paragraph 3 of the word" date of sale of goods (works, services) "should be replaced by" date, The relevant moment of the determination of the tax base in the implementation (transfer) of goods (works, services), property rights established by Article 167 of this Code, "to be supplemented by the following sentence:" In this case, proceeds from the sale of goods Article 164, paragraphs 1-3, 8 and 9, paragraph 1 This Code, obtained in foreign currency, is converted into rubles at the rate of the Central Bank of the Russian Federation on the date of payment of goods shipped (performed, services rendered). "; 7) in article 154: paragraph 1 to supplement the following paragraphs: " When the taxpayer receives a payment, partial payment for the forthcoming delivery of goods (performance, services), the tax base is determined on the basis of the amount received from of the tax, except payment, partial payment received by A taxpayer applying the moment of the tax base according to paragraph 13 of Article 167 of this Code. The tax base for shipping goods (works, services) to the previously received payment, partial payment included earlier in the tax base is determined by the taxpayer in the order established by the first paragraph of this paragraph. "; In paragraph 2: in the second word of "grants", replace "subventions (subsidies)", the word "federal" delete; add the following paragraph: " Subventions (subsidies) provided by budgets at various levels in connection with the application of the taxpayer State regulated prices, or benefits granted to individual consumers in accordance with the law, are not taken into account in the determination of the tax base. "; , in paragraph 6, replace" date of sale "with" date, at the appropriate point in the definition of the tax base established by Article 167 of this Code "; (Spaced by Federal Law from 04.11.2007 N 255-FZ) (Unused-Federal Law of 04.11.2007 N 255-FZ) 8) Amend article 155 as follows: " Article 155. { \b Database } { \b } { \b Transfer } { \b } When an assignment is made of a monetary claim arising from the contract of sale of goods (works, services) that are subject to tax (shall not be exempt from taxation under article 149 of this Code) or on transition The said requirement to another person on the basis of the law, the tax base for the operations of the said goods (works, services) is determined in accordance with the procedure provided for in article 154 of the Code. 2. The tax base in an assignment by a new creditor that has received a monetary claim arising from the contract of sale of goods (works, services) that are subject to tax shall be defined as the sum of the excess of income received A new creditor, upon subsequent assignment of the claim or upon the termination of the corresponding obligation, over the sum of the acquisition of the claim. 3. When handing over property rights to taxpayers, including participants in equity construction, residential houses or accommodation, shares in residential houses or accommodation, garages or car space, the tax base is defined as the difference between The value of the property rights, subject to the tax and the costs of the acquisition of these rights. 4. When a third person purchases the monetary claim, the tax base is defined as the sum of the excess of the amount received from the debtor and/or the subsequent assignment on the cost of the acquisition of the claim. 5. In the transfer of rights relating to contract formation and lease rights, the tax base is determined in the manner provided for in article 154 of the present Code. "; "The tax base is determined in the same way by the holder, in accordance with the procedure established by the law of the Russian Federation, of the subject of unclaimed collateral belonging to the testator."; 10) in article 161: in paragraph 4 of the word "tax," delete; Paragraph 5, reading: " 5. In the implementation of goods of foreign persons who are not registered as tax payers in the tax authorities in the Russian Federation, tax agents are recognized as organizations and individual entrepreneurs carrying out -business with participation in settlements on the basis of contracts of commission, contracts of commission or agency contracts with the mentioned foreign persons. In this case, the tax base is determined by the tax agent as the value of such goods, taking into account the excise duty (for excisable goods) and without including the amount of the tax. "; 11), article 162, paragraph 1, paragraph 1, shall be declared void; In article 163, paragraph 2, the words "one million roubles" should be replaced by the words "two million roubles"; 13) in article 164: in paragraph 1: (Paragraph 3 is no more effective-Federal Law dated 27.11.2010 N 309-FZ) (Paragraph 4 was lost)-Federal Law of 27.11.2010 N 309-FZ) sub-paragraph 3 should read: "3) works (services) directly related to the transport or transport of goods placed under the customs regime of international Customs transit;"; to supplement subparagraph 9 with the following: " 9) by Russian carriers in rail transport operations (services) for the carriage or transport of exported outside the territory of the Russian Federation of goods, as well as related to such transport or (services), including work (services) for the transport, escort, loading, transshipment. "; paragraph 4, after the words" provided for in article 162 of the present Code, "should be supplemented with the words" as well as in receipt of payment, partial payment in account of forthcoming deliveries of goods (performance, services), transfer of property rights under Article 155, paragraphs 2 to 4 of this Code, ", the words" with article 161 "shall be replaced by the words" with article 161, paragraphs 1 to 3 ", after the words" in accordance with article 154, paragraph 4, of the present Code, "to be supplemented by the words" Property rights in accordance with article 155, paragraphs 2 to 4, of this Code; "; , paragraph 6, after the words" subparagraphs 1 to 7 ", add the figure", 9 "; 14) in article 165: , paragraph 1: (Paragraph The Federal Law 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) (Paragraph is no-valid-Federal Act of 19.07.2011) N 245-FZ) in subparagraph 3: in the first word "cargo" delete; paragraph 2 should read: " When goods are exported in the customs mode of export by pipeline A complete Customs declaration (copy thereof) with a stamp of the Russian customs authority confirming the fact of placing the goods under the customs regime of export shall be submitted by means of transport or transmission lines. "; The fourth word "cargo" in the appropriate folder is deleted; (Paragraph 12 is no more effective-Federal Law of 27.11.2010. N 309-FZ) (Paragraph 13 is no more effective-Federal Law 27.11.2010. N 309-FZ) (Paragraph 14 is no more effective-Federal Law 27.11.2010 N 309-FZ) (Paragraph 15 is no more effective-Federal Law dated 27.11.2010. N 309-FZ) in subpara. 4: paragraph 4 should read as follows: " copy of the bill of lading, the sea waybill or any other confirmation of the fact that the goods to be exported in which the "Port of unloading" indicates a place outside the customs territory of the Russian Federation. "; to add the following paragraphs: " In case of loading of goods and their discharge by Exports of goods in export by the courts are not carried out. In order to confirm the export of goods outside the customs territory of the Russian Federation by the taxpayer, the following documents are submitted to the tax authorities: shipment of exported goods marked "Loading authorized" by the Russian Customs authority, which produced the customs clearance of the said export of goods, as well as with the stamp of the border customs authority confirming the export of goods outside the borders of the Russian Federation; copy of the bill of lading, A consignment note or any other confirmation of acceptance for the carriage of the goods exported under the port of discharge, in which a place outside the customs territory of the Russian Federation is specified. (Paragraph 20 is no more effective-Federal Law 27.11.2010. N 309-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) (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 4: subpara. 3, amend to read: " 3) a Customs declaration (copy thereof) with the stamps of the Russian customs authority producing the export and (or) The import of goods and the border customs authority through which the goods have been transported outside the territory of the Russian Federation and (or) have been brought into the territory of the Russian Federation. The declaration (copy thereof) is submitted in the event of the movement of goods by pipeline or by means of transmission, services directly related to the transport (transport) of goods placed under the customs regime International Customs Transit, taking into account the characteristics of paragraph 1 (3) of this article; "; paragraph 5, amend to read: " 5. When carrying out the works (services) of Russian carriers in rail transport (services) provided for in Article 164, paragraph 1 (3) and (9) of this Code, to confirm the validity of the application of the tax rate of 0% (or peculiarities) tax deductions) and tax deductions: July 19, 2011 N 245-FZ) Register of transport documents for goods in international traffic with names or codes of entry and exit border and (or) port railway stations, The value of the works (services), date stamps of the Customs authorities on transport documents showing the place of goods under the customs regime of export or the customs regime of international Customs transit. In the case of random extermination by the tax authority of certain transport documents included in the registries, copies of the specified documents are provided in the first paragraph of this paragraph by the carriers within 30 days of the date to obtain the relevant tax authority requirement. The transport documents included in the register should have a stamp of the Customs authorities showing the transport of goods placed under the customs regime of export or the customs regime of international Customs transit. When implementing the services referred to in paragraph 1 of Article 164, paragraph 1, paragraph 1, of this paragraph, to demonstrate the validity of the application of the tax rate of 0 per cent (or features) tax deductions) and tax deductions to the tax authorities are provided by means of registers of single transport documents issued for passengers and baggage in direct international traffic, which determine the route followed by the points of departure and or other instruments established by treaties, in the first paragraph of this paragraph by carriers with the railways of foreign States or international treaties of the Russian Federation. "; , paragraph 9: in the paragraph of the first word" by regional Customs authorities of the Customs Goods declaration for the export of goods in customs or transit (customs declaration for export of supplies in customs) ", replace" with " Customs export regimes, international Customs transit, provisions ", add the following sentence:" This order does not apply to taxpayers who, in accordance with paragraph 4 of this article, do not submit customs declarations to tax authorities. "; paragraph The second after the words "after 180" to be supplemented by "calendar", the words "by the regional Customs authorities in the export, free customs zone or transit regime" should be replaced by "Customs authorities in export customs regimes" customs zone, international Customs transit, provisions ", the words" at rates of 10 or 18 per cent respectively "shall be replaced by the words" at the rates provided for in article 164, paragraphs 2 and 3 of this Code "; the third sentence should read as follows: " Documents specified in Paragraph 5 of this article shall be submitted by taxpayers to confirm the validity of the application of the tax rate of 0 per cent in the performance of the work (provision of services) under article 164, paragraph 1, subparagraphs 3 and 9, of this Code, Not later than 180 calendar days from the date of the transport documents Check the customs authorities indicating the place of goods under the customs regime of export or the customs regime of international Customs transit. If, after 180 calendar days, the taxpayer has not submitted the documents referred to in paragraph 5 of this article, the operations (services) shall be taxed at the tax rate of 18 per cent. If the taxpayer subsequently submits documents justifying the application of the tax rate to the tax authorities, the paid tax amount is to be returned to the taxpayer in the manner and under the conditions provided for in article 176 of this Code. "; item 10, add the following sentence:" The procedure for determining the amount of the tax relating to goods (work, services), property rights acquired for the production and/or sale of goods (works, (a), the tax and The rate of 0 per cent is set by the taxpayer's tax policy for tax purposes. "; to supplement paragraph 12 with the following: " 12. The application of the tax rate of 0 per cent established by the international treaties of the Russian Federation in the sale of goods (works, services) for official use by international organizations and their representative offices "The activities in the territory of the Russian Federation shall be determined by the Government of the Russian Federation."; Article 167 of this Code, "; 167: Amend the title to read: " Article 167. The definition of the tax base "; paragraph 1 to read: " 1. For the purposes of this chapter, the determination of the tax base, unless otherwise stipulated in paragraphs 3, 7-11, 13-15 of this article, is the earliest of the following dates: 1) the day of shipment (s) of goods (works, services), property rights; 2) payment day, partial payment to the forthcoming delivery of goods (performance, services), transfer of property rights. "; paragraph 2 to be declared invalid; in paragraph 3, the word" sales " Replace the word "shipment"; points 4 to 6 shall be declared invalid; In paragraph 7, the words "the date for the sale of these goods" should be replaced by the words "the time of the definition of the tax base for these goods"; paragraph 8 should read as follows: " 8. When property rights are transferred in the case provided for in article 155, paragraph 2, of this Code, the date of the determination of the tax base shall be determined as the day of the assignment of the monetary claim, or the date of the termination of the corresponding obligation, in the case of under article 155, paragraphs 3 and 4, of this Code, as the day of the assignment (subsequent assignment) of the claim or the day of performance of the obligation by the debtor, and in the case provided for in article 155, paragraph 5, of this Code, as the date of transfer property rights. "; in paragraph 9: in the paragraph of the first word "Subparagraphs 1 to 3 and 8" should be replaced by "sub-paragraphs 1-3, 8 and 9"; the second after the words "collected on 181" should be supplemented by the word "calendar" and the word "transit" should be replaced by "international Customs transit", the words " on the 181st day from the day above the Customs authorities on transport documents, "to be replaced by the words" on the 181st calendar day from the date of the confirmation of the export of goods from the territory of the Russian Federation, as submitted by Customs authorities on transport operations. documents, "; paragraph 10 restate: " 10. For the purposes of this chapter, the final day of each tax period is the last day of the month of each tax period. "; in paragraph 11 of the word" date of transfer of goods (work, services) "replace" with "when goods are handed over (performance, services)"; paragraphs 5 and 6 of paragraph 12 are void; add points 13 to 15, to read: " 13. In case of receipt by the manufacturer of goods (works, services) of payment, partial payment to the forthcoming supply of goods (performance, services), the duration of the production cycle of which is more than six Months (according to the list defined by the Government of the Russian Federation), the manufacturer of the goods (works, services) are entitled to determine the moment of determination of the tax base as the day of shipment (s) of the specified goods (work performed, the provision of services) with separate accounting for Transactions and amounts of sales tax (work, services), including fixed assets and intangible assets, to property rights used for the conduct of goods (work, services) production cycle and other operations. When receiving a payment, a partial payment by the manufacturer of goods (works, services) to the tax authorities at the same time as the tax return, the contract with the buyer (a copy of the contract signed by the manufacturer) Head and Chief Accountant), as well as a document confirming the duration of the production cycle of goods (works, services), including the name, date of manufacture, name of the manufacturer issued by the said by the manufacturer of the federal executive branch, On the basis of the State policy and regulatory functions in the sphere of industrial, defense and industrial and fuel-energy complexes, signed by the authorized person and certified by the press of this body. 14. In case the tax base is defined as the day of payment, partial payment for the forthcoming delivery of goods (performance, services) or the day of transfer of property rights, the day of shipment of goods (performance, services) or on the day of the transfer of property rights to the earlier payment, the partial payment also arises when the tax base is determined. 15. For the tax agents referred to in article 161, paragraphs 4 and 5 of this Code, the time of determination of the tax base shall be determined in accordance with paragraph 1 of this article. "; 17) in article 168: paragraph 1, after the words "implementation of goods (works, services)" to be supplemented with the words ", transfer of property rights", after "taxpayer" to supplement the words "(tax agent referred to in article 161, paragraphs 4 and 5 of this Code)", after " goods sold (works, (a) "to amend the words" to be transferred to the property rights "after the words" these goods " (work, services) "supplement the words"; paragraph 2 after "goods (works, services)" add ", property rights"; paragraph 3 after "goods (works, services)" add ", transfer property rights ", after the words" (performance, services) "to be supplemented by" or from the day of transfer of property rights "; (Paragraph is null and in effect-Federal Law dated 26.11.2008 N 224FZ) (Paragraph is no-valid-Federal Act of 26.11.2008 N 224-FZ) 18) in article 169: paragraph 1 after the words "for adoption" to be supplemented by "buyer" after " seller of goods (works, services), property rights (including A commissioner, an agent who implements goods (works, services), property rights on his own behalf) ", the words" or reparation "should be deleted; in paragraph 5: (8) after the words" (works, services) "should be supplemented with the words", in the area of property rights ", after the words" (work performed, services rendered) " to be supplemented by the words ", transferred to property rights"; sub-paragraph 11 after the words "(works, services)" add ", property rights"; sub-paragraph 12 after the words "(work performed, rendered services)" add ", transferred to property Right "; , in subparagraph 14, the word" goods "should be deleted; 19) in article 170: paragraph 1 after" goods (works, services) "add", property rights "; in paragraph 2: in subparagraph 3 of the word "taxpayers in accordance with this Chapter" should be replaced by the words " "tax on value added tax"; subpara. 4 restate: " (4) purchase (import) of goods (works, services), including fixed assets and intangibles, property rights, Production and/or realization (transfer) 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, unless otherwise established Chapter. "; paragraph 3 should read: " 3. Tax deductions taken by the taxpayer for goods (work, services), including fixed assets and intangible assets, to property rights in the manner prescribed by this chapter shall be recovered by the taxpayer at In the case of: 1) the transfer of property, intangible assets and property rights as a contribution to the statutory (warehousing) capital of economic societies and partnerships or mutual contributions to the mutual funds of cooperatives. Recoveries are subject to a tax amount that was previously deducted, and for fixed assets and intangibles, the amount proportional to the residual (book) value without revaluation. The tax amounts to be recovered under this sub-paragraph are not included in the value of the property, intangible assets or property rights and are subject to the tax deduction of the host organization in the order established by the a real chapter. However, the amount of the recovered tax is indicated in the documents that are issued for the transfer of such property, intangible assets and property rights; (2) the continued use of such goods (works, services), including the main goods and intangible assets and property rights to carry out the operations referred to in paragraph 2 of this article, with the exception of the operation referred to in sub-paragraph 1 of this paragraph, as well as in the transfer of fixed assets, Assets and (or) other property rights of the transferee to the reorganization of legal persons. Recoveries are subject to a tax amount that was previously deducted, and for fixed assets and intangibles, the amount proportional to the residual (book) value without revaluation. The tax amounts to be recovered under this sub-paragraph are not included in the value of the specified goods (work, services), including fixed assets and intangible assets, property rights, and are included in the composition Other expenses, in accordance with article 264 of the present Code. The tax recovery is done in the tax period in which the goods (work, services), including fixed assets and intangible assets, and property rights have been transferred or are being used by the taxpayer to carry out the operations referred to in paragraph 2 of this article. When the taxpayer is transferred to special tax regimes, in accordance with Chapters 26-2 and 26-3 of this Code, the tax deductions of the taxpayer on goods (works, services), including fixed assets, and intangible assets and property rights in the manner prescribed by this chapter are to be restored in the tax period prior to the transition to the said regimes. This paragraph does not apply to tax-paying taxpayers in accordance with Chapter 26-1 of this Code. "; paragraph 4: paragraph 1 after words "goods (works, services)" should be supplemented with the words "property rights"; the second after the words "goods (works, services)" should be supplemented with the words "property rights" after the word "assets," with the words "property rights,"; The third paragraph after the word "assets" should be supplemented with the words "property rights,"; Paragraph fourth after "goods (works, services)" is supplemented by the words "property rights" after the word "assets," to supplement the words "property rights," with the words ", in accordance with the procedure established by the taxpayer. accounting policy for tax purposes "; paragraph 5 after" goods (works, services), "to add" property rights, "; paragraphs 7 and 8 after the word" assets, "to add" to property " , "; ninth paragraph after" goods (works, services) " complete In the words "property rights"; 20) in article 171: in paragraph 2: in the first paragraph of the word "and paid", after the words "goods (works, services)", add the words "and property rights" "free circulation" should be replaced by the words "domestic consumption" after the words "outside the customs territory" with the words " or when importing goods transported across the customs border of the Russian Federation without Customs control and customs "; sub-paragraph 1 after" goods (works, services) " to supplement In the words "as well as property rights"; in the second paragraph of paragraph 3, the words "in paragraph 4" should be replaced by the words "in paragraphs 4 and 5"; in paragraph 4: first after the words "goods (works, services)" should be supplemented with the words ", property rights "; paragraph 2, after" goods (work, services) "to be supplemented with the words", property rights "; , in the second paragraph of paragraph 5, the words" advances or other payments "should be replaced by the words" payment, partial payment ", after In the case of the words "in the case of", add "changing conditions or"; point 6 in , 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. In case of reorganization, deductions from the successor (s) are subject to the amount of the tax issued to the reorganized (organized) organization for goods (works, services) acquired by the reorganized organization (s) to perform the construction and installation works for own consumption, taken to deduct, but not accepted by the reorganized organization (s), at the time of completion of the reorganization. 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 assembly works for their own consumption related to property intended for Transactions subject to a tax in accordance with this chapter, the cost of which is to be included in the expenditure (including depreciation) in the calculation of the income tax of the organizations. Sales tax amounts invoiced to the taxpayer in the construction of real estate (fixed assets) by contractors for the acquisition of real estate (excluding aircraft, ships and vessels) of inland navigation and of space objects), calculated by the taxpayer in the performance of construction and installation works for own consumption, taken against the deduction in the procedure provided for by this chapter, shall be restored in the case of if the property (fixed assets) are later in the future shall be used to carry out the operations referred to in article 170, paragraph 2, of this Code, with the exception of the principal means which have been fully self-amortized, or at least 15 years have elapsed since the date of entry into service of the taxpayer. (Spconsumed by Federal Law of 24.11.2014) N 366-FZ) in paragraph 8 of the word "and paid" should be deleted, the words "advances or other payments" should be replaced by the words "payment, partial payment"; to be supplemented by paragraphs 10 and 11 as follows: " 10. The deductions shall be subject to the tax amounts calculated by the taxpayer in the absence of documents provided for in article 165 of this Code, for the operation of the goods (works, services) referred to in article 164, paragraph 1, of this Code. 11. The taxpayer having received as a contribution (contribution) to the statutory (stock) capital of property, intangibles and property rights shall be deduced from the amount of the tax restored by the shareholder (participant, payer) in The procedure established by article 170, paragraph 3, of this Code, if used for operations recognized by the objects of taxation under this chapter. "; 21) in article 172: , paragraph 1: first after "goods (works, services)" should be supplemented with words ", property rights", after the words "documents confirming the actual payment of tax amounts" to be supplemented by the words "in the importation of goods into the customs territory of the Russian Federation"; in paragraph 2 of the word "and paid" "goods (works, services), property rights in the territory of the Russian Federation", after "goods (works, services)" to be supplemented with the words "property rights"; paragraph 3 after the words "essential tools" to be supplemented with the words "including equipment for installation"; add the following paragraph: " When buying foreign currency goods (works, services), property rights, foreign currency is recalculated in rubles at the rate of the Central Bank of the Russian Federation at the date of taking into account the goods (works, services), property rights. "; (Paragraph is no. N 224-FZ) paragraph 3 should read " 3. The deductions of the taxes referred to in article 171, paragraphs 1 to 8, of this Code shall be made in accordance with the procedure set out in article 164, paragraph 1, of this Code, in accordance with the procedure established by this article. The moment of determination of the tax base established by Article 167 of this Code. The deductions of the tax referred to in paragraph 10 of Article 171 of this Code shall be made on the date corresponding to the date of the subsequent calculation of the tax rate of 0 per cent in respect of transactions for the sale of goods (works, services), Article 164, paragraph 1, of this Code, if at that time the documents provided for in article 165 of this Code are present. "; The deducts of the tax referred to in paragraphs 1 and 2 of article 171, paragraph 6, of this Code shall be made in the manner established by paragraphs 1 and 2 of paragraph 1 of this article. "; , paragraph 6, after the date of implementation, shall be replaced by The words "from the date of shipment"; to be supplemented by paragraphs 7 and 8, reading: " 7. When determining the definition of a tax base in accordance with article 167, paragraph 13, of the present Code, tax deductions shall be made at the time of the determination of the tax base. 8. The tax deducts specified in article 171, paragraph 11, of this Code are made after taking into account property, including fixed assets and intangible assets, and property rights received as payment of contribution (contribution) to the charter (stacking) capital (fund). "; 22) in article 173: in paragraph 1: in the first paragraph: words" except "replace" including "; add words" and increased to the amount of the tax, restored according to this chapter "; in the second paragraph In the words "paragraphs 1 to 8 of the paragraph", replace the word "paragraph"; in paragraph 2: the first paragraph after the words "Article 166 of this Code" should be supplemented with the words " and increased to the amount of the tax restored under paragraph 3 Article 170 of this Code "; , paragraph 4 of the words", by means of funds to be transferred to the taxpayer or other persons designated by the taxpayer " to be deleted; 23) (Uexpo-Federal Law dated 27.07.2006. N 137-FZ) 24) to supplement Article 17174-1 as follows: " Article 174-1. { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } Property management on the territory Russian Federation 1. For the purposes of this chapter, the general recording of transactions to be taxed under Article 146 of this Code shall be attributed to the participant of the partnership, which is either a Russian organization or an individual entrepreneor in this article is a participant in the partnership). When performing operations in accordance with the contract of a simple partnership (a joint activity contract) or a contract of trust management of property on the participant of the partnership or trustee The responsibilities of the taxpayer established by this chapter. 2. In the realization of goods (works, services), transfer of property rights in accordance with the contract of a simple partnership (agreement on joint activities) or agreement of trust management of property of a member of the partnership or trustee The manager is obliged to submit the relevant invoices in the manner prescribed by this Code. 3. Tax deduction for goods (works, services), including fixed assets and intangible assets, and on property rights acquired for the production and/or sale of goods (works, services) recognized by the tax system in in accordance with the contract of a simple partnership (a joint-activity contract) or a contract of trustful administration of property shall be granted only to the member of the partnership or to the trustee at the time of the The existence of invoices issued by the sellers to these persons are in order, by the present chapter. When a participant is involved in a general recording of transactions for tax purposes, or a trustee of another activity, the right to deduct tax amounts arises from the availability of separate records of goods (work, services), Number of fixed assets and intangible assets and property rights used in operations under the contract of a simple partnership (a joint activity contract) or a fiducials management agreement used in other activities. "; 25) in Article 176: , in paragraph 1, replace "sub-paragraphs 1-2" with "sub-paragraphs 1 to 3"; paragraph 2 should read: " 2. The reimbursement shall be made not later than three months after the date of submission of the tax declaration by the taxpayer. Within the specified period, the tax authority shall, within two months, verify the validity of the amount of the tax claimed for compensation. At the end of the inspection, the tax authority shall decide on reimbursement for seven days by crediting or returning the corresponding amounts or refusing (in whole or in part) compensation. If the tax authority has decided to refuse (in whole or in part) compensation, it is obliged to submit a reasoned opinion to the taxpayer not later than 10 days after the date of delivery of the decision. In the event that the tax authority has not decided to refuse and/or fails to present the report to the taxpayer within a fixed period of time, it is obliged to make a decision on the amount for which no decision has been made refusal and to notify the taxpayer of the decision taken within 10 days. In the event that the taxpayer has an arrears and a penalty of taxes, arrears, and penalties for other taxes and charges, as well as debt on the tax penalties to be credited to the same budget from which they are returned shall be set off as a matter of priority by decision of the tax authority. The tax authorities make the set-off, and report it to the taxpayer within 10 days. If the tax authority has decided to recover, if there is a tax shortfall between the date of submission of the declaration and the date of reimbursement of the respective amounts and not exceeding the amount to be reimbursed, The decision of the tax authority does not make a penalty on the sum of the arrears. In the absence of the taxpayer's under-catch and tax penalties, arrears and penalties for other taxes and charges, as well as debt on the tax penalties to be credited to the same budget from which the return is made, The amounts to be reimbursed shall be credited to the current payment of the tax and (or) other taxes and charges payable in the same budget, as well as on taxes paid in connection with the movement of goods across the customs border of the Russian Federation; and In relation to the implementation of the work (services) directly related to production and (or) The implementation of such goods, in agreement with the customs authorities, is either to be returned to the taxpayer by its application. If the tax authority has decided to return the tax amount from the corresponding budget, the decision shall be submitted to the relevant organ of the Federal Treasury, not later than the following day. The returns are carried out by the Federal Treasury within seven days of receipt of the tax authority's decision. In the event that such a decision is not received by the relevant body of the Federal Treasury after seven days, counting from the date of the tax authority, the date of receipt of such a decision shall be recognized as the 8th day, counting from the date of the decision The tax authority. In violation of the terms set out in this paragraph, interest shall be calculated on the amount to be returned to the taxpayer, based on the refinancing rate of the Central Bank of the Russian Federation. ". Article 2 1. As of 1 January 2006, VAT taxpayers are required to conduct an inventory of accounts receivable and accounts payable as at 31 December 2005. The inventory results in accounts receivable for goods sold but not paid for (work, services), property rights, transactions (transfers) of which are recognized under the head of taxation 21 Russian Tax Code, and payables for unpaid goods (work, services), property rights, taken into account before On 1 January 2006, which is a tax on the Value added by sellers of goods (works, services) and property rights and subject to tax deductions under Chapter 21 The Russian Tax Code. 2. Taxpayers of value added tax that determine the value of the tax base before this Federal Law enters into force as a day of payment, include the money received by 1 January 2008 in the tax base The payment of the arrears referred to in part 1 of this article. 3. For the purposes of this article, payment of goods (works, services) is recognized as termination of the counterobligation of the purchaser of the specified goods (works, services) to the taxpayer, which is directly related to the supply (transfer) of these goods (work, services), except for the termination of the counterobligation by issuing the own bill of exchange by the buyer. 4. Payment of goods (works, services), in particular, shall be recognized: the receipt of funds in the accounts of the taxpayer or its commissioner, solicitor or agent at the bank, or at the ticket office of the taxpayer (commissioner, agent or agent), termination of set-off, the taxpayer's transfer of the right to a claim to a third party on the basis of a contract or in accordance with the law. 5. In case of termination of the counter obligation of the buyer of goods (works, services) for payment of these goods (works, services) by transfer of the specified goods (works, services) by the buyer-the seller of its own promissory note, the payment is accepted The buyer is an imminer (or other person) of the said promissory note or the taxpayer transferred the specified promissory note to a third party. 6. In the event of default by the buyer prior to the expiry of the limitation period on the right to meet the counterobligation arising from the delivery of the goods (performance, provision of services), the date of payment of goods (works, services) is deemed to be more than the earliest of the following dates: the date of expiration of the limitation period or the date of the write-off of receivables. 7. If the receivable was not paid before 1 January 2008, it is subject to the taxpayer's inclusion in the tax base in the first tax period of 2008. 8. Taxpayers of value added tax, referred to in part 2 of this article, for goods (work, services), including fixed assets and intangibles, property rights taken into account prior to the entry into force of this Federal The law makes tax deductions under Article 171 of the Tax Code of the Russian Federationin the manner prescribed by article 172 Tax Code of the Russian Federation, if there are documents confirming the actual value added tax amount. 9. If, prior to 1 January 2008, the taxpayer did not pay the taxes paid to him by the sellers of goods (works, services), property rights that they had taken into account before 1 January 2006, tax deductions of such tax amounts are made in the first the tax period of 2008. 10. Taxpayers of the value added tax that determine before the entry into force of this Federal Law when the tax base is defined as the day of shipment, makes deductions for the amount of the tax not paid for the purchase of goods (works, services), The property rights that they had adopted prior to 1 January 2006 were equal in the first half of 2006. Article 3 1. Value added tax amounts invoiced by the taxpayer by the contractor (s) and paid to them during the capital construction, which were not accepted before 1 January 2005, to be deduced as the related objects of completed capital construction were taken into account, used for operations recognized by tax objects, or deduction of the construction in progress capital construction, in accordance with the procedure established by chapter 21 Tax Code of the Russian Federation (in the Federal Law dated 28.02.2006 N 28-FZ) 2. Value added tax paid to the taxpayer from 1 January 2005 to 1 January 2006 by contractors (contract developers) and paid to them during the capital construction and not deductions in accordance with the established procedure are subject to deductions during 2006 of equal shares in tax periods. However, in the case of the completion of the completed capital construction project in 2006 or in the implementation of the construction-in-progress object in 2006, the value added tax amount was not included in the capital construction project. The earlier deduction in the order of this Part is subject to deductions as the completion of the completed capital construction project or the implementation of the construction-in-progress facility (as amended) Federal Act dated 28.02.2006 N 28-FZ) 3. Amount of value-added tax paid on the goods (works, services) purchased by the taxpayer to perform construction and installation works for own consumption, which were not accepted before 1 January 2005, subject to deductions for completed capital construction (fixed assets) for transactions recognized by tax objects under chapter 21 The Russian Tax Code, or when implementing objects of unfinished capital construction in accordance with the procedure established by Chapter 21 of the Tax Code The Russian Federation (as amended by the Federal Law of 28 February 2006) N 28-FZ) 4. The definition of the tax base for the construction and installation works for own consumption, completed before 1 January 2005, is determined after taking into account the relevant object of the completed capital construction (main (...) 5. The tax amounts calculated by the construction and installation tax payer for their own consumption before 1 January 2005 are subject to deductions as they take into account the relevant objects of the completed capital construction, Used to carry out transactions recognized by tax objects in accordance with Chapter 21 of the Tax Code of the Russian Federation, c Paragraph 2 of article 259 Tax Code of the Russian Federation. class="doclink " href=" ?docbody= &prevDoc= 102099058&backlink=1 & &nd=102067058" target="contents"> Tax Code of the Russian Federation. 6. The tax amounts not calculated by the taxpayer at 31 December 2005 (inclusive) for construction and installation work for their own consumption since 1 January 2005 are to be calculated on the basis of actual work costs, 31 December 2005 (inclusive). The definition of the tax base is 31 December 2005. In calculating the amount of the tax payable to the budget, deductions are subject to the tax amount invoiced to the taxpayer and paid to them for the goods (works, services) used in the execution of the said amount of work. The tax deducts paid by the taxpayer are paid upon payment of the tax in accordance with Article 173 of the Tax Code of the Russian Federation Federation Article 4 1. To be repealed from the date of entry into force of this Federal Law: 1) paragraphs 3 to 5 of paragraph 18, article 1, paragraphs 2, 3 and 5, of article 1 of Federal Law dated December 29, 2000 N 166-FZ " On introducing modifications and additions to the Second Tax Code of the Russian Federation " (Russian Federation legislature, 2001, N 1, sect. (18); 2) paragraphs 11 to 13, paragraph 3, paragraph 4 of paragraph 10, paragraphs 10, 15 to 18 of article 1, paragraph 15, of article 1 of the Federal Law 2. Acknowledge void as from 1 January 2007: 1) Article 164, paragraph 6, paragraph 2, paragraph 2, article 173, paragraph 3, article 176, paragraphs 3 and 4, part two Tax Code of the Russian Federation (Russian Federation Law Assembly 2000, N 32, st. 3340); 2) paragraphs 3 and 4 of article 1, paragraph 32, of the Federal Act of 29 December 2000, No. 166-FZ " On amendments and additions to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 18); 3) paragraph 7 of paragraph 21 and article 1, paragraph 24, of Federal Law of 29 May 2002 N 57-FZ " On amendments and additions to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026); 4) Article 1 (as part of article 176, paragraphs 3 and 4) of the Federal Act of 28 December 2004 N 183-FZ " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 9). Article 5 1. This Federal Act shall enter into force on 1 January 2006, with the exception of the provisions set out in Part 2 of this Article. 2. Paragraphs 5 and 6 of paragraph 17, paragraphs 9 to 11, paragraph 21, paragraph 4 of article 22, paragraphs 3 to 14 of article 1, paragraph 25, of this Federal Law shall enter into force on 1 January 2007. President of the Russian Federation Vladimir Putin Moscow, Kremlin , 22 July 2005 N 119-FZ