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On Amendments To Part Two Of The Tax Code Of The Russian Federation And On Repealing Certain Provisions Of Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации и о признании утратившими силу некоторых положений законодательных актов Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On making changes to Part Two of the Tax Code of the Russian Federation and on the recognition of lapel some provisions Russian Federation adopted by the State Duma on 8 July 2005 approved by the Federation Council on 13 July 2005 laws dated 26.07.2006 N 134-FZ; dated 27.07.2006 N 137-FZ; dated 30.09.2013. N 269-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation (Collection) of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 33, est. 3413, 3421, 3429; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 22, Text 2066; N 23, st. 2174; N 28, st. 2886; 2004, 27, sect. 2711; N 31, st. 3222; N 34, st. 3517; 2005, N 1, est. 9; Russian newspaper, 2005, July 5) the following changes: 1) (Spspent force-Federal Law of 26.07.2006 N 134-FZ) 2) to supplement Article 179-2 with the following content: " Article 179-2. Certificates of registration of the organization, of the performing operations of the denatured ethyl alcohol 1. Certificates of registration of the organization performing operations with denatured ethyl alcohol (hereinafter referred to as the certificate) are issued to organizations carrying out the following activities: (1) production Denatured ethyl alcohol-the certificate of ethyl alcohol production; 2) the production of non-pyrotechnical products, which uses denatured ethyl alcohol as a raw material- A certificate attuning to the production of non-pyrotechnic products. 2. The certificate shall indicate: 1) the name of the tax authority issuing the certificate; 2) the full and abbreviation of the organization, location of the organization and address (location of actual activity) of implementation The organization of the activity referred to in paragraph 1 of this Article; 3) the taxpayer identification number; and (or) operational management) on the production capacity and location of specified capacity; 6) requisite ownership (business and/or operational control) of the storage capacity of denatured ethyl (c) The period of validity of the certificate (up to one year); (8) the conditions for carrying out these activities; 9) the registration number of the certificate and the date of its issuance. 3. The procedure for issuing the certificate shall be determined by the Ministry of Finance of the Russian Federation. 4. Certificates shall be issued to the organizations, subject to the following requirements: (1) certificate for the production of denatured ethyl alcohol-on the basis of ownership (right of economic maintenance and (or) operational control) organization (organization in which the applicant organization owns more than 50 per cent of the statutory (stacking) capital (stock) of a limited liability company or equity share) of production, storage and Denatured ethyl alcohol leave; 2) A certificate for the production of non-pyrotechnic products-if owned (under the economic authority and (or) operational management) of the organization (the organization in which the applicant organization owns more than 50 per cent of the charter (stacking) capital (stock) of a limited liability company or shareholding company) of production, storage and leave of non-pyrophatic products, for which production is used Denatured ethyl alcohol. The tax authority is required to issue a certificate (notify the applicant of the refusal of the certificate) no later than 30 days from the time of the taxpayer's submission of the certificate of issuance of the certificate and the filing of copies thereof of this article. The notification shall be sent to the taxpayer in writing, indicating the reasons for the refusal. In order to obtain a certificate, the organization submits an application for the issue of the certificate to the tax authority, indicating that it has the necessary capacity to carry out the declared activity and copies of the documents confirming the ownership The taxpayer at the specified capacity (copies of the documents confirming the right to economic maintenance and (or) operational control of the property assigned to it). 5. Tax authorities suspend the certificate in cases of: Failure by the organization to comply with the current legislation on taxes and fees for calculating and paying excise duties; Invoices submitted to tax authorities under article 201 of this Code. In this case, the certificate of the buyer (recipient) of denatured ethyl alcohol is suspended; the use of technological equipment for the production, storage and disposal of denatured Ethyl alcohol, not equipped with control devices of its volume, and equipped with control and accounting equipment, violation of the operation and conditions of operation of the control and accounting equipment, installed on the specified technological equipment. If the certificate is suspended, the tax authority is obliged to fix the period for the elimination of the violations resulting in the suspension of the certificate. The specified time limit may not exceed six months. In the event that the violation has not been remedied within the prescribed period of time, the certificate shall be withdrawn. The Organization holding a certificate shall be required to notify in writing the tax authority which issued the certificate of its elimination of the violations resulting in the suspension of the certificate. The tax authority issuing the certificate shall decide on the renewal of its validity and shall report it in writing to the organization holding the certificate within three working days following verification of the resolution of the violations resulting in the -The suspension of the certificate and the decision to renew the certificate. The validity of the certificate at the time of suspension shall not be extended. Tax authorities invalidate the certificate in cases of: the production of alcohol-containing products by an organization with a product of non-pyrostaking production; transmission by an organization that has A certificate for the production of non-pyrotechnic products, denatured ethyl alcohol to another person; transmission by the organization of the relevant declaration; in accordance with paragraph 3 of this article, a person; the completion of the reorganization of the organization if, as a result of the reorganization, the organization lost the ownership of the capacity declared on the receipt of the certificate; (Overtaken by force-Federal Law dated 26.07.2006 N 134-FZ) Change the name of the organization; change the location of the organization; termination of ownership of the full capacity indicated in the certificate. 6. In the case of revocation of the certificate referred to in paragraph 5 of this article and in the event of loss of the certificate, the organization may apply for a new certificate. 7. The tax authority issuing the certificate must notify the organization of the suspension or withdrawal of the certificate within three days from the date of the decision. (Spconsumed by Federal Law of 30.09.2013) N 269-FZ) 3) in article 181, paragraph 1: (Spil-Federal Law of 26.07.2006) N 134-FZ) N 134-FZ) paragraph 1 of subparagraph 10 add "and petrochemical products"; 4) in article 182 (1): (Spaced by Federal Law dated 26.07.2006 N 134-FZ) N 134-FZ) sub-paragraph 5 of the declared void; to add the following: " (20) Receipt of Denatured Ethyl alcohol by an organization with a certificate of production of non-Pyrthous products. For the purposes of this chapter, the acquisition of denatured ethyl ethyl alcohol is recognized as the acquisition of denatured ethyl alcohol in property. "; 5) article 183, paragraph 1, subparagraphs 2 and 3, shall be declared void; Article 187, supplement paragraph 7 with the following: " 7. The tax base for the tax object referred to in article 182, paragraph 1, paragraph 20, of this Code is defined as the amount of denatured ethyl ethanol in physical expression. "; 7) in article 193: Paragraph 1, amend to read: " 1. The taxation of excisable goods is based on the following tax rates: ------------------------------------------------------------------- Types of excisable goods-Tax rate ¦ (% and/or) ruble and pennies for ¦ unit of measure) -------------------------------------------- + ---------------------- 1 ¦ 2 ------------------------------------------------------------------- Alcohols of all raw materials (...) (...) 50 cops. The amount of ethyl alcohol is a liter of ethyl alcohol-raw alcohol of ethyl alcohol, with a volume of 159 rubles. 00 cop. 1 alcohol ethyl alcohol above 25% (per litre of waterless alcohol with the exception of wines) and alcohol-containing ethyl, products of contained in excisable products with a volume of 118 rubles. 00 cop. 1 alcohol of ethyl alcohol above 9 and up to 25 per cent litre of non-water alcohol inclusive (except for wine) ethyl, contained in excisable products Alcoholic products with a volume ratio of 83 rubles. 00 cop. 1 ethyl ethyl alcohol up to 9 per cent liters (except wine) of ethyl ethyl, contained in Vin excisable goods (except for natural, 112 roubles). 00 cop. For 1 number of champagne, sparkling, carbonated, litany) ethyl alcohol, contained in Wine's excisable goods (except for 2 roubles). 20 cops. Champagne for champagne, sparkling drink, 1 litre of champagne, sparkling, carbonated, 10 roubles. 50 cops. 1 liter beer with normative (standardized) 0 rubles. 00 cop. per litre up to 0.5 per cent of ethyl alcohol, Beer with standard (standardized) 1 rub. 91 coppers. The volume of alcohol by ethyl 1 litre greater than 0.5 and up to 8.6% Pivo with normative (standardized) 6 rubles. 85 cop. The volume of alcohol by ethyl alcohol worth more than 8.6 per cent is content with a volume of over 8.6 per cent. 00 cop. For tobacco use, except for tobacco, 277 rubles. 00 cop. For 1 kg of production of tobacco products Cigar 16 rubles. 35 cops. For the first two, 200 rubles. 00 cop. For the following: 1,000 pieces of cigarettes with a filter of 78 rubles. 00 cop. 1,000 pieces + 8 percent, but not less than 25 percent of the sales price * (from the sum of the sum of customs value plus ) Cigarettes without a filter, cigarettes without filter, cigarettes 35 rubles. 00 cop. 1,000 pieces + 8 percent, but not less than 25 percent of the sales price * (from the sum of the sum of customs value plus ) due to duty customs duty) Cars with engine capacity 0 rbl. For a maximum of 0.75 kW to 67.5 kW (90 l). (c) inclusive (1 l. (c) Vehicles with a capacity of 16 roubles. 50 cops. for more than 67.5 kW (90 l) (c) and up to 112.5 kW 0.75 kW (1 l. (c) (150 l. (c) Vehicles with an engine capacity of 167 roubles. 00 cop. over 112.5 kW (150 l. (c) Motorcycles, from 0.75 kW (1 l. (c) engine power above 112.5 kW (150 l. (c) Motor gasoline and octane number, up to 2,657 rubles. 00 cop. For the first nine months of this year, the price of gasoline and diesel fuel will be RUB 16.2 million. 00 cop. 1 ton of diesel fuel 1 080 rubles 00 cop. Motor oil for diesel and (or) 2 951 roubles for diesel and/or diesel fuel. 00 cop. 1 ton of direct gasoline) 2 657 RUB (2 657). 00 cop. for 1 ton "; points 2 and 3 are void; ____________ * Price of the realized (transmitted cigarettes) cigarettes, based on prices determined by reference The provisions of article 40 of the present Code, excluding excise duties and value added tax. 8) in Article 195: paragraph 4 should read: " 4. In the event of the unavailability of the excisable goods, the date of their disposal (transfer) is determined as the day of the detection of the shortfall (except for cases of unavailability within the normal rules approved by the federal executive authority). Authorities). "; to supplement paragraph 5 with the following: " 5. In accordance with article 182, paragraph 1 (20) of this Code, the date of receipt of the denatured ethyl alcohol shall be recognized as the date of receipt (of the receipt) by an organization holding a certificate for the production of non-pyrostatious products, Denatured ethyl alcohol. "; 9) Articles 196 and 197 recognized as invalid; 10) (Spaced by Federal Law dated 27.07.2006 N 137-FZ ) 11) in article 198: paragraph 1 after the words "of this Code," to be supplemented with the words " as well as for the implementation of the denatured ethyl alcohol of the taxpayer with evidence of production Non-pirating products, "; add to paragraph 9: " 9. In the implementation of the denatured ethyl alcohol, the sum calculated by the taxpayer in accordance with article 182, paragraph 1, of the present Code, is not included in the estimated documents and invoices. In doing so, the documents in question are stamped "No excise,"; 12) paragraph 4 (3) of article 199, after the words "an existing certificate," to be supplemented by the words " or upon further use by a taxpayer "[ [ export duty]] s for the production of petrochemical products", the words "[ [ excisable petroleum products]] shall not be included", after the words "not to be included", after the words "not to be included" to be supplemented by the words "to be supplemented by the words" or "not to use the taxpayer to get the straight-run gasoline as a raw material for the production of petrochemical products (except in the case of the use of straight-run gasoline for the production of other excise products)", he said. "Transfer of excisable petroleum products" replaced by "transferred or unused excise petroleum products"; 13) in article 200: (Spaced out-Federal Law from 26.07.2006 N 134-FZ) N 134-FZ) N 134-FZ) to complete paragraphs 11 and 12 as follows: " 11. The deduces are to be charged to the amount of the excise duty accrued upon receipt of the denatured ethyl alcohol by a taxpayer having a certificate for the production of non-pyrostaking products, when using denatured ethyl alcohol for The production of non-Pyrthous products (when submitting documents in accordance with article 201, paragraph 11 of this Code). 12. The deduces are subject to the sum of the excise tax, accrued by the taxpayer having a certificate for the production of denatured ethyl alcohol, in the realization of the denatured ethyl alcohol of the taxpayer holding the certificate of production Non-pyre-containing products (when submitting documents in accordance with article 201, paragraph 12 of this Code). "; 14) in article 201: in paragraph 6 of the word" or on realized (transferred) excisable goods " should be deleted; (Spaced by Federal Law dated 26.07.2006 N 134-FZ) to complete paragraphs 11 and 12 as follows: " 11. The tax deductions referred to in article 200, paragraph 11, of this Code are made when the taxpayer is presenting the following documents to the tax authorities confirming the fact of production from denatured ethyl alcohol production: 1) evidence of non-pyrostaking production; 2) copies of the contract with the manufacturer of denatured ethyl alcohol; 3) of the vendor invoices issued by the manufacturers Denatured ethyl alcohol. The form and procedure for the submission of registers to the tax authorities are determined by the Ministry of Finance of the Russian Federation; 4) of the consignment note for internal displacement; 5) of the act of acceptance-transfer between units the taxpayer; 6) the act of writing off the production and other documents. 12. The tax deductions referred to in article 200, paragraph 12, of this Code are made when the taxpayer is presenting the following documents to the tax authorities confirming the fact of production from denatured ethyl alcohol production: 1) evidence for the production of denatured ethyl alcohol; 2) copies of the contract with the taxpayer holding a certificate for the production of non-pyrostaking products; 3) invoices with the tax authority in which accounting is made The buyer (s) of denatured ethyl alcohol. The form and procedure for the submission of registers to the tax authorities is determined by the Ministry of Finance of the Russian Federation. This stamp will be applied if the information specified in the tax declaration of the taxpayer who holds the certificate matches the information contained in the buyer's registry Invoice. The mark shall be placed by the tax authority no later than five days from the date of submission of the tax return in accordance with the procedure determined by the Ministry of Finance of the Russian Federation; 4) of the consignment notes for leave to denatured ethyl alcohol; 5) receive-transfer certificates of denatured ethyl alcohol. "; 15) in article 204: (Spaced by Federal Law dated 26.07.2006 N 134-FZ) N 134-FZ) N 134-FZ) N 134-FZ) N 134-FZ) N 134-FZ) N 134-FZ) N 134-FZ) N 134-FZ) paragraphs 2 to 4 of paragraph 3 to be declared invalid; to supplement paragraph 3-1 as follows: " 3-1. The excise duty on transactions recognized by the tax object in accordance with article 182, paragraph 1 (20), shall be made no later than the 25th of the third month following the tax period. "; in the paragraph In the first paragraph, the words "and alcohol are paid at the place of its implementation (transfer) with excise warehouses, except for the implementation (transfer) of the excise duty of other organizations" to be deleted; paragraph 2 of paragraph 5 should be accepted obsolete; 16) in article 337: paragraph 1, paragraph 1 after the words "mineral-standard" to be supplemented by the words "(technical)"; paragraph 3 of paragraph 2, paragraph 2, paragraph 2, amend to read: " gas condensate from all types of hydrocarbon deposits, the past fishing training technology, in accordance with the technical project of the development of the field before it is sent for processing. For the purposes of this article, gas condensate processing is the separation of helium, sulphur and other components and impurities, if available, stable condensation, a wide fraction of the light hydrocarbons and their processing products; "; 17) replace the figures "135" with "147" in the second paragraph of article 342, paragraph 2. Article 2 Recognize lapd: 1) paragraphs 5 to 10 of paragraph 38, paragraph 46, paragraph 46, paragraphs 49 and 50, third, fourth and fifth paragraphs of article 1, paragraph 57, of Federal Law dated December 29, 2000 N 166-FZ "On introducing modifications and additions to the Second Tax Code of the Russian Federation" (Legislative Assembly Russian Federation, 2001, No. 18); 2) paragraph 2 of paragraph 3, paragraph 7, and paragraph 6 of article 1, paragraph 11, of the Federal Act of 7 August 2001 N 118-FZ " On the introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3421); 3) paragraphs 3 to 11 of paragraph 27, third and fourth paragraphs 31, paragraphs 32 and 33 of Article 1 of the Federal Law of 29 May 2002, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation. 2026); 4) paragraphs 14 and 15 of paragraph 5, paragraphs 17 and 18 of article 1, paragraph 21, of the Federal Law of 24 July "On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain other acts of the Russian Federation's legislation" (Assembly of Russian Laws, 2002, No. 30, Art. 3027; 2003, N 1, sect. (6); 5) Paragraphs 15 and 16 of subparagraph 3, paragraphs 18 and 19 of article 4, paragraph 1, of the Federal Law 6), paragraph 19, in the new version of paragraphs 4 and 5 of article 193, paragraph 2, and article 1, paragraph 6, of the Federal Law 7) paragraph 6 of Article 62 of the Federal Law of June 29, 2004 N 58-FZ " On amendments to some legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2711); 8) paragraph 2, in addition to the words of the second, fourth and fifth paragraphs of article 193, paragraph 2, article 1, paragraphs 3 and 4, of the Federal Act Article 3 1. Wholesale organizations that established excise warehouses before January 1, 2006 and carry out alcoholic beverages with a volume of ethyl alcohol exceeding 9% by volume of ethyl alcohol from these organizations until January 1, 2006 In 2006, and (or) shipped to their address until that date, taxpayers of excise duties were recognized. 2. Taxation in respect of the alcohol products referred to in Part 1 of this Article, with the exception of wines, shall be tax rates of 80 per cent of the corresponding tax rates specified in article 193, paragraph 1 The Tax Code of the Russian Federation (in the wording of this Federal Law), with the exception of wine, including champagneh, sparkling, carbonated, studyand tax rates of 65% The relevant tax rates referred to in article 193, paragraph 1, of the Tax Code of the Russian Federation (as set out in the present Federal Law). 3. The excise duty is paid on the basis of the actual implementation (transfer) over the past tax period: 1) not later than the 25th of the reporting month (advance payment)-on alcoholic beverages implemented from 1st to 15th the number of months of the reporting month; 2), not later than the 15th of the month following the reporting, for alcoholic beverages implemented from the 16th to the last number of the reporting month. 4. Excise is paid at the place of sale (transfer) of products by wholesale organizations. 5. The tax return is submitted to the tax authorities at the latest by the 15th of the month following the tax period. Article 4 1. This Federal Law shall enter into force on 1 January 2006, but not earlier than one month from the date of its official publication, with the exception of article 1, paragraph 16, of this Federal Act. 2. Article 1, paragraph 16, of this Federal Law shall enter into force one month after the official publication of this Federal Law. 3. The provisions of article 337 of the Second Tax Code of the Russian Federation (in the wording of this Federal Act) are distributed: 1) In the gas condensate field from the gas condensate fields, the legal relationship that emerged from January 1, 2002, without recalculating the budget; 2) in the part of the gas condensate from all other types of fields-the legal relationship, 1 January 2004, without recalculating the The budget. 4. For straight-run gasoline and denatured ethyl ethyl alcohol received as of 1 January 2006, the provisions of chapter 22 of part two, President of the Russian Federation Vladimir Putin Moscow, Kremlin 21 July 2005 N 107-FZ