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On Amending Certain Legislative Acts In Connection With The Adoption Of The Federal Law "on Special Economic Zones In The Russian Federation"

Original Language Title: О внесении изменений в некоторые законодательные акты в связи с принятием Федерального закона "Об особых экономических зонах в Российской Федерации"

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RUSSIAN FEDERATION FEDERAL LAW amending some legislative Acts related to the adoption of Federal Law "About Special Economic Zones in the Russian Federation" Adopted by the State Duma on July 8, 2005 Federation July 13, 2005 (In the wording of the federal laws of 10 January 2006) N 16-FZ; of 24.07.2009 N 213-FZ; of 06.12.2011 N 409-FZ; dated 23.06.2014 N 171-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 33, est. 3413; N 53, sect. 5015; 2002, N 1, article 4; N 22, Text 2026; N 30, sect. 3027; 2003, N 22, sect. 2066; N 28, est. 2886; N 46, st. 4435; 2004, 27, sect. 2711; N 30, sect. 3088; N 34, st. 3517; N 35, sect. 3607; N 45, sect. 4377; N 49, sect. 4840) The following changes: 1) Paragraph 2, second paragraph 2, paragraph 2, of Article 151, amend to read: " The tax procedure referred to in this subparagraph shall also apply when the goods are placed under the customs regime the customs warehouse for the subsequent export of these goods in accordance with the customs regime of export, as well as in placing the goods under the customs regime of the free customs zone; "; (2). Content: " 5. The tax base for the import of Russian goods placed under the customs regime of the free customs zone for the rest of the customs territory of the Russian Federation or the transfer of them in the territory of the special economic zone to persons who are not In accordance with paragraph 1 of this article, paragraph 1 of this article shall be subject to the provisions of article 164, paragraph 1, of the Russian Federation. " as well as goods placed under the customs clearance regime zones, "; 4) in article 165: (a) paragraph 1, add a sentence of 5 as follows: " 5) a contract (copy of the contract) with the resident of the special economic zone, payment documents for the goods, a copy of the certificate On the registration of a person as a resident of the special economic zone issued by the federal executive authority authorized to carry out the functions of the administration of special economic zones, or its territorial authority, and customs declaration with customs authority on the release of goods in accordance with by the customs regime of the free customs zone. "; (b) in paragraph 2 (4), the words" 3 and 4 "should be replaced by the words" 3-5 "; in paragraph 9: paragraph 1. by the authority of the customs declaration on the release of goods in accordance with the customs regime of the free customs zone "; the second paragraph after the words" in export mode "shall be supplemented by the words", a free customs zone "; 5) in article 185: (a) In paragraph 1: sub-paragraph 1 should read: "1) in the production of excisable goods for free circulation and in the premises of the excisable goods under custom processing regimes for domestic consumption and free customs zone excise duty shall be paid in full;"; sub-paragraph 3 should read: " 3) when placing the excisable goods under the customs transit regimes, customs warehouse, re-export, duty-free trade, free storage, destruction and renunciation in favor of the State of excise duty Not paid; "; (b) paragraph 2 of paragraph 2, paragraph 2, amend to read: The following wording: " The tax treatment specified in this subparagraph shall also apply when placing goods under the customs regime of the Customs warehouse for the purpose of subsequent export of these goods in accordance with the customs regime. Exports, as well as in the placing of goods under the customs regime of the free customs zone; "; 6), article 191 should be added to paragraph 5, reading: " 5. The tax base for the import of Russian goods placed under the customs regime of the free customs zone for the rest of the customs territory of the Russian Federation or the transfer of them in the territory of the special economic zone to persons who are not is defined in accordance with paragraph 1 of this article. "; 7) (Spaced by Federal Law dated 24.07.2009 N 213-FZ 8), article 259, paragraph 7, should be supplemented with the following paragraph: " Taxpayers-organizations with a resident status in the industrial special economic zone, are entitled to their own fixed assets to the basic rate of depreciation apply a special factor, but not higher than 2. "; 9), article 262, paragraph 2, should be supplemented with the following paragraph: development (including non-positive results), by tax-paying organizations registered and operating in the territories of special economic zones established in accordance with the legislation of the Russian Federation, are recognized in the reporting period (tax) in which they were implemented, in the amount of actual costs. "; 10), article 283, paragraph 2, should be added to the following paragraph: " The limitation imposed by the second paragraph of this paragraph does not apply to taxpayers- organizations with resident status in industrial and industrial of the special economic zone. "; 11) to supplement paragraph 17 with the following paragraph 17: " 17) of the organization in respect of the property taken into account in the balance of the resident organization of the special economic zone for 5 years with ";"; 12) Article 395 to supplement paragraph 9 with the following: " (9) special economic zone resident organizations for a period of five years from the time the ownership of the land was taken over site provided to the resident of the special economic zone. ". Article 2 To be included in the Customs Code of the Russian Federation (Congress of People's Deputies of the Russian Federation and the Supreme Russian Federation Council, 1993, 1224; Legislative Assembly of the Russian Federation, 2003, N 16, Art. 882; 2004, N 27, sect. 2711) The following changes: 1) the name of Chapter 12 should read: " CHAPTER 12. "Free customs zone and free warehouse-customs regimes in which" should be replaced by "Customs regime in which"; 3) Article 76 shall be declared void; 4) in article 79: (a) in the name of the word "in free customs zones and" delete; b) in the first word "In free customs zones and free warehouses" should be replaced with the words "In free warehouses"; (c) in the second word "in the free zone and" and the words " in relation to The free customs zone shall be established by the Government of the Russian Federation, and "delete; g) in the third word" in free customs zones and "and the words" free customs zones and " delete; d) in Part Four that the import of certain categories of goods into the free customs zones or the entry into free warehouses of the goods "would be replaced by the words" placing separate categories of goods in free warehouses "; 5) in article 80: in the name of the word" in free customs zones and "delete; words" in free customs and "delete; 6) in article 81: (a) in the name of the word" in free customs zones and "delete; (b) in the first word" in free customs zones and " delete; in) in the second word "imported into the free customs zones and" and the words "from free customs zones and" delete; g) part three of the void; 7) in article 82: (a) in the name of the word "in free customs zones and" delete; b) "Replace the customs areas and the owners of free warehouses" with the words "Owners of free warehouses", the words "free customs zones and" delete; 8) in article 83: (a) in the first phrase " Upon the import of foreign and Russian goods to free customs zones or to place them in free warehouses ", replace the words" On the premises of foreign and Russian goods to free warehouses "; (b) in the second word" from the territory of free customs zones and " delete; 9) in article 84: a) in part one: " When importing goods, In order to export outside the Russian Federation in accordance with the customs regime of export, to free customs zones or to place them in free warehouses, replace with the words " On the premises of goods intended for export abroad of the Russian Federation, in accordance with the customs regime of export, to free warehouses "; (b) in part two of the word" free customs zone and "delete; (10) in article 85 of the word" which has imported goods freely the customs area, or placed them in a free warehouse "to be replaced by the words" placed goods in a free warehouse. " Article 3 Make the goods in the Land Code of the Russian Federation (Legislative Assembly Russian Federation, 2001, 4147; 2004, N 41, sect. 3993; 2005, N 1, article 17) the following changes: 1) Article 22, paragraphs 5 and 6, after the words "Lessee of the land" shall be supplemented with the words ", except for the residents of special economic zones-land tenants,"; 2) (Overtaken by Federal Law 23.06.2014) N 171-FZ) Article 4 Article 42 of the Federal Law of 8 December 2003 N 164-FZ " On the foundations of the state OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4850), amend to read: " Article 42. Special economic zones, including foreign trade, activities in the territories of special economic zones are established by the Federal Law "On special economic zones in the Russian Federation". Article 5, Paragraph 2 of Article 1 of the Federal Law of July 9, 1999, N 160-FZ "On Foreign Investment in the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3493) add the following paragraph: " Articles 7 and 16 of this Federal Act do not apply to relations related to the implementation of industrial, industrial or technical activities special economic zone residents. ". Article 6 (Overtaken by Federal Law of 06.12.2011). N 409-FZ) Article 7 (Article 7 is no valid under the Federal Law of 10.01.2006). N 16-FZ) Article 8 Part 6 of Article 36 of the Urban Code of the Russian Federation (Legislative Assembly Russian Federation, 2005, No. 16) to be supplemented by the words ", land plots within special economic zones". Article 9 Article 19, paragraph 1 of Federal Law of June 29, 2004 N 58-FZ " On amendments to some legislative provisions OF THE PRESIDENT OF THE RUSSIAN FEDERATION (2711) To declare null power. Article 10 This federal law shall enter into force on 1 January 2006. President of the Russian Federation Vladimir Putin Moscow, Kremlin , 22 July 2005 N 117-FZ