RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two Chapter 21 of the Tax Code of the Russian Federation adopted by the State Duma on 8 July 2005 Approved by the Federation Council on 13 July 2005 Article 1 Chapter 21 of Part Two of the Russian Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 32, sect. 3340, 3341; 2001, N 1, st. 18; N 33, est. 3413; N 53, sect. 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) Article 146, paragraph 2, to add the following to subparagraph 7: "7) transfer of property rights of the organization to its successor (successors)."; 2) Article 159, paragraph 2, to be completed In the words "including the costs of the reorganized (organized) organization"; 3), supplement article 162-1 as follows: " Article 162-1. The { \cs6\f1\cf6\lang1024 } Organization { \cs6\f1\cf6\lang1024 } { \b In reorganization of the organization, in the form of allotting deductions from the reorganized organization (s), the organizations are subject to the amount of the tax calculated and paid by the organization with the advance or other payments against the forthcoming delivery of the goods (execution, delivery In the case of transfer of debt upon reorganization to the successor (s) of the obligations related to the realization of goods (works, services) or transfer of property rights. The deducts of the tax referred to in this paragraph shall be made in full after the transfer of the debt to the successor (s) of the obligations arising from the realization of the goods (works, services) or transfer of property rights. 2. In reorganization of the organization in the form of allocation, the tax base of the successor (the successors) is increased by the amount of advance or other payments to the forthcoming transfer of goods (performance, services) received by succession from the reorganized organization (s) to be taken into account by the successor (s). 3. In the case of reorganization, in the form of mergers, accessions, separations, the conversion of deductions to legal successors (successors), the amount of the tax calculated and paid by the reorganized organization with the amounts of advance or other payments received in respect of account of forthcoming deliveries of goods (work, services). 4. Deducations of the amount of the tax, calculated and paid off the amounts of advance or other payments referred to in paragraph 2 of this article, together with the amounts of the tax referred to in paragraph 3 of this article, shall be effected by the legal successor (s) after the date of payment. The implementation of the relevant goods (works, services) or after reflection in the account of the successors (successors) of the transactions in the event of the termination or amendment of the terms of the contract in question and the return of the respective amounts of the advance payment, but not later than one year from the date of such return. 5. In the case of reorganization of the organization, regardless of the form of reorganization, the amounts to be taken into account by the successor (s) made to the reorganized organization (s) and (or) paid by the organization on acquisition (import) of goods (works, services) but not invoiced by the successor (s) shall be deducted by the successor (s) of that organization in the manner provided for in this chapter. The deductions of the tax amounts in the first paragraph of this paragraph are made by the successor (s) of the reorganized (organized) organization on the basis of invoices (copies of invoices) issued by the reorganized organization. (organized), or invoices rendered to the beneficiaries (s) by the seller in the purchase of goods (works, services) and on the basis of copies of the documents confirming the actual payment of the reorganised (reorganised) by arranging sales tax amounts to vendors goods (works, services) and (or) documents confirming the actual payment of the amounts of the tax to the sellers in the purchase of goods (works, services) by the successor (s) of that organization. 6. For the purposes of this chapter, there is no recognition of the payment of goods (works, services) by a taxpayer to the right of a claim to the successor (s) in reorganization of the organization. When a claim is transferred from the reorganized (reorganized) organization to the successor (s), the tax base is determined by the successor (s) receiving the right of claim at the time the tax is defined. in accordance with the procedure established by article 167 of this Code, subject to the provisions of article 162, paragraphs 2 to 4, and article 162, paragraph 2, of this Code. 7. In case of reorganization of the organization, the provisions of article 169, paragraph 5, subparagraphs 2 and 3, of this Code, for the acceptance of tax deductions or refunds by the successor (s) of the reorganized organization (s), are deemed to have been met on the basis of the invoice of the reorganized (reorganized) organization. 8. Upon transfer of goods (works, services, property rights) to the successor (s), including fixed assets and intangibles, when purchasing (import) of which the amount of the tax was accepted by the reorganized organization (s) Deduction as provided for in this chapter shall not be subject to reinstatement and payment to the budget of the reorganized organization (s). 9. In the case of reorganization of the organization, irrespective of the form of reorganization, the amounts to be taken into account by the successor (s) to be taken into account in accordance with article 176 of this Code are reimbursable but not until the completion of the reorganization. Reorganization is reimbursed to the reorganized organization (s) and shall be reimbursed to the successor (s) in accordance with the procedure established by this chapter. 10. If there are several successors, the share of each of the successors in the performance of transactions under this article shall be determined on the basis of the transfer act or the dividing balance. 11. For the purposes of this chapter, the organization being reorganized is understood to be an organization whose reorganization is carried out in the form of an allocation until the completion of its reorganization (until the date of the State registration of the last of the newly created organizations). organizations). "; 4) to supplement article 165 with paragraph 9-1 as follows: " 9-1. In the case of reorganization of the organization, the successor (s) represents (represent) the tax authority at the place of tax records, including the rearranged (organized) organizations provided for in this document Article 164, paragraph 1, of this Code of Goods, Services, which were implemented by the reorganized organization, if at the end of reorganization the right to use The tax rate of 0 per cent for such operations is not confirmed. "; 5) Article 167, paragraph 2, should be supplemented with the following sentence: " In the case of reorganization of the organization, if the 181st day coincides with the date of the reorganization or after that date, the time of the tax base shall be determined is determined by the successor (s) as the date of the completion of the reorganization (the date of the State registration of each newly created organization and, in the case of reorganization in the form of accession, the date of incorporation into a single State registry legal entities to record the cessation of activities of each attachable "; 6) Article 170, paragraph 2, subparagraph 4, amend to read: " (4) the acquisition (import) of goods (works, services), including fixed assets and intangible assets, for production and (or) implementation 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, except for the purchase (import) of goods (works, services), including the main goods and intangible assets, for transfer to the successor (s) reorganization of the organization. "; 7) in article 171, paragraph 6: to add a new paragraph to the second reading: " In case of reorganization of the organization, deductions from the successor (s) are subject to the tax amount, Reorganized (reorganized) organization and paid by it for the purchase of goods (works, services) for construction and installation works, including for own consumption, which were not accepted at the time of completion reorganization. "; paragraph 2 is considered to be a third paragraph. after the words "by taxpayers" to be supplemented with the words ", including by organized (reorganized) organizations,"; 8) in article 172, paragraph 5: in the first paragraph of the paragraph, replace "in the first paragraph" with the words " in the first and Second "; in the second paragraph," in the second paragraph, "should be replaced with the words" in the third paragraph "; add the following paragraph: " In the case of reorganization of the organization, the deduction of the third paragraph of article 6 171 of the present Code of Taxes, which have not been adopted (adjusted) by the organization before the completion of the reorganization, shall be made by the successor (s) upon payment of the tax paid by the reorganized (organized) organization during the installation of the construction and installation procedures. work for own consumption according to Article 173 of this Code. ". Article 2 1. This Federal Law shall come into force at the expiration of one month from the date of its official publication, but not earlier than the first number of the regular tax period on the value added tax. 2. This Federal Act applies to legal relations that have arisen since 1 January 2005. President of the Russian Federation Vladimir Putin Moscow, Kremlin 22 July 2005 N 118-FZ
