RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code of the Russian Federation and some other legislative acts of the Russian Federation taxes and fees Adopted by the State Duma on 12 May 2005 href=" ?docbody= &prevDoc= 102098044&backlink=1 & &nd=102134151 " target="contents "title=" "> dated 25.11.2009. N 281-FZ; of 08.05.2010 N 83-FZ; dated 27.07.2010. N 229-FZ; of 02.11.2013 N 306-FZ; 28.12.2013 N 420-FZ; dated 23.06.2014 N 167-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 23, est. 2289; N 33, st. 3413; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3027, 3033; 2003, N 1, st. 2, 6; N 19, est. 1749; N 28, sect. 2879, 2886; N 52, sect. 5030; 2004, N 27, sect. 2711; N 31, st. 3220, 3231; N 34, st. 3520, 3522, 3525, 3527; N 35, sect. 3607; N 41, est. 3994; 2005, N 1, article 30, 38) the following changes: 1) in Article 212 (2): Subparagraphs 1 and 2 after the word "deleverage" add "(credit)"; paragraph 4 after the word "borrowed" to add "(credit)"; 2) in article 214-1, paragraph 3: in the second paragraph, "or property deductions to reduce the proceeds of a sales transaction in the manner provided for in this paragraph" delete; to be supplemented with a new paragraph ninth reading: " inheritance tax and (or) The donation paid by the taxpayer in obtaining securities; "; paragraph ninth is considered to be the tenth paragraph; to supplement the new paragraphs 11 and 12 reading: " In the case of If the issuer was to exchange (convert) the shares, if the shares received by the taxpayer were realized as a result of the exchange (conversion), the expenses of the taxpayer are recognized as documented expenses of the taxpayer purchase of shares held by the taxpayer prior to exchange (conversion). When implementing shares (shares, pans) received by the taxpayer in the reorganization of the organizations, the cost of their acquisition is recognized in accordance with article 277, paragraphs 4 to 6, of this Code, provided that Documentary the taxpayer's expenditure on the acquisition of shares (shares, shares) of the reorganized organizations. "; paragraphs 10 to 18 should be considered as paragraphs Thirteenth to twenty-first; paragraph Nineteenth to second paragraph and recognize it as obsolete (a) Paragraph 20, paragraph 20, and the phrase "Property tax deductions or", delete the word "deduction" and replace the word "deduction" with the word "Deduction"; paragraphs 20 and 20, respectively. Paragraphs twenty-fourth and twenty-fifth paragraph and recognize them as void; 3) in paragraph 1 (1) of article 220: paragraph 3 shall be declared invalid; to be added to the following paragraph: " the implementation of shares (shares, shares) received by the taxpayer in reorganization organizations, the period of their stay in the property of the taxpayer is calculated from the date of ownership of shares (shares, shares) of the reorganized organizations; "; 4) in the sixth paragraph of article 248, paragraph 1, of the words" primary documents " The words "primary documents and other documents confirming the income received by the taxpayer"; 5) in article 250, paragraph 2: , paragraph 1, should be supplemented with the words ", with the exception of income to be paid for shares (shares) held among shareholders (participants) "; , paragraph 11, after the words" currency values ", add" (except for securities denominated in foreign currency) "; , in paragraph 13, replace" subparagraph 19 "with" subparagraph 18 "; Paragraph 15 should read as follows: " (15) in the form of non-earmarked enterprises and organizations that include particularly radially hazardous and nuclear hazardous activities and facilities, facilities, for the establishment of security reserves for the of production and facilities at all stages of their life cycle and development in accordance with the legislation of the Russian Federation on the use of nuclear energy; "; , in paragraph 16, the words" subparagraph 18 "should be replaced by the words" subparagraph 17 "; In paragraph 18, replace "subparagraph 22" with "subparagraph 21"; in paragraph 20 replace the words "inventory" with "inventory"; , para. 21, add the following sentence: Table of contents: " Valuation of the value of the product specified in this paragraph shall be carried out in accordance with the order of assessment of the residue of finished products as set out in article 319 of this Code. "; 6) in article 251: in paragraph 1: in subparagraph 4 of the word" initial contribution " to be replaced by words "contribution (contribution)"; in subparagraph 5 of the word "initial contribution" should be replaced by the word "contribution"; , paragraph 14: , paragraph 5, amend to read: " grants are provided free of charge and non-return foundations of Russian natural persons, non-commercial organizations, as well as foreign and international organizations and associations, on the list of such organizations approved by the Government of the Russian Federation, for the implementation of specific programmes in the fields of education, art, culture and security Public health (AIDS, drug addiction, children's oncology, including oncohematology, children's endocrinology, hepatitis and tuberculosis), environmental protection, and protection of human and civil rights and freedoms provided for by law OF THE PRESIDENT OF THE RUSSIAN FEDERATION Protected categories of citizens, as well as for specific scientific research; "; , paragraph 6, to be declared void; in paragraph 13 of the word", in the form of non-profit organizations ", delete; sub-paragraph 21 after the word "taxpayer" add "to pay taxes and fees"; to add 32 to the following: " 32) as capital investments in the form of indissociable improvements in leasehold, by the tenant. "; in paragraph 2: in In subparagraph 1 the words "earmarked contributions and contributions to public-law professional associations, based on the principle of obligatory membership", delete; class="ed"> (Overtaken by Federal Law 23.06.2014) N 167-FZ add the following to paragraph 3: " 3. In the case of reorganization of organizations, the value of property, property and non-property rights with monetary assessment and (or) Obligations received (transmitted) by succession in the reorganization of legal persons acquired (created) by the organizations reorganised before the date of the completion of the reorganization. "; 7) in article 252: paragraph Fourth paragraph 1 after the words "of the Russian Federation" ", or documents issued in accordance with the customs of business used in the foreign State in whose territory the expenses were incurred, and (or) of documents indirectly supporting the expenditures incurred (in the case of the number of customs declarations, travel orders, travel documents, performance report under the contract) "; to supplement paragraph 2-1 as follows: " 2-1. For the purposes of this chapter, the costs (residual value) of property, property rights with monetary evaluation and (or) succession to succession are recognized for the purposes of this chapter Reorganization of legal entities that have been acquired (created) by the organizations reorganized before the date of completion of the reorganization. The value of property, property rights with monetary assessment is determined according to the data and documents of the transferring party's tax accounting on the date of transfer of ownership of the property, property rights. The costs of newly established and reorganized organizations are also recognized as expenditure (and in the cases provided for in this Code, damages) under articles 255, 260-268, 275, 275-1, 279, 280, 283, 304, 318 to 320 of this chapter, (ies) by organizations being reorganized in the part that they did not take into account when forming the tax base. For tax purposes, these costs are taken into account by successor organizations in the manner and under the conditions set out in this chapter. The composition of such costs and their assessment are determined by the data and records of the reorganized organizations on the date of the completion of the reorganization (the date of the entry for the closure of each of the legal entities to be appended). Reorganization in the form of accession). Additional costs related to the transfer (acquisition) of property (property rights) in the reorganization of the organizations for tax purposes are taken into account in the order established by this chapter. "; , paragraph 4 "costs" should be replaced by "costs"; 8) in article 254: in paragraph 1: subpara. 3, after the words "special clothing", add the words " and other means of individual and collective protection provided by law OF THE PRESIDENT OF THE RUSSIAN FEDERATION to be supplemented by the words "the establishment of health protection zones in accordance with existing public health and epidemiological rules and regulations,"; , in paragraph 2: , replace the words "goods and material" with In the words "inventory", the words "(net of taxes to be deducted or included in expenses under this Code)" would be replaced by the words "(excluding value added tax and excise tax, except for the value added tax)". under this Code) "; (a) The following paragraph: " The value of the inventory in the form of surplus stock, identified during the physical inventory, and (or) property derived from the dismantling or dismantling of the fixed assets derived from the operation, is defined as the amount of the tax calculated on the income provided for in paragraphs 13 and 20 of part two of article 250 of the present Code. "; "inventory" in the appropriate folder; in 7: in subparagraph 2, replace the words "inventory value" with "inventory"; subparagraph 3 should read: " 3) Technology loss in production and (or) transportation. The technological losses are recognized as losses in the production and (or) transportation of goods (works, services) due to the technological characteristics of the production cycle and/or transportation process, as well as physical-chemical the characteristics of the raw materials used; "; 9) in the second article 255: paragraph 5, paragraph 5, amend to read: " (5) acquisition (manufacture) of issued in accordance with the laws of the Russian Federation ". Federation to workers free of charge or sold to workers at lower prices uniforms and uniforms (in part of the value not compensable by the employees), which remain in the personal permanent use of the employees. The same procedure shall take into account the costs of procuring or producing the organization of uniforms and shoes, which indicate that employees belong to the organization; "; to supplement paragraph 12-1 with the following: " 12-1) the cost of travel on actual costs and the cost of baggage allowance not exceeding 5 tonnes per family on actual costs, but not exceeding the tariffs for railway transport to an employee of the organization, located in areas of the Far North and related areas (in the case of In the absence of the railway, these costs are borne by the minimum cost of air travel) and to members of his/her family if they move to a new place of residence in connection with the termination of the employment contract from on any grounds, including in the event of his death, with the exception of dismissal for those responsible; "; point 13, supplemented by the words" as well as the cost of travel to and from the place of study "; 10) in article 256: paragraph 1 add the following paragraphs to the following: "Amorttised" The property is also recognized as capital investments in the lease of property, fixed assets, in the form of indissociable improvements made by the lessor with the lessor's consent. Amortised property received by the organization from the owner of the property in accordance with the legislation of the Russian Federation on investment agreements in the provision of public services or legislation The Russian Federation on concession agreements shall be amortized over the given organization for the duration of the investment agreement or the concession agreement in the manner determined by this chapter. "; 11) in article 257: in the second paragraph of paragraph 1 of the word " excluding tax amounts, "to be subtracted or accounted for as part of the expenses under this Code" shall be replaced by the words "except for value added tax and excise duty, except as provided for in this Code"; in paragraph 10 In paragraph 3, the words "with the exception of the amounts of taxes recognized as part of the expenses in accordance with this Code" should be replaced by the words "except for value added tax and excise duty, except in the cases provided for in this Code"; Article 258, paragraph 1, should be supplemented with the following paragraphs: " Capital investments in fixed asset leasehold assets identified in paragraph 1 of Article 256 of this Chapter are depreciated in the following order: capital investments reimbursed to the lessee The lessor is amortized by the lessor according to the procedure established by this chapter; capital investments made by the lessor with the consent of the lessor whose value is not reimbursed by the lessor shall be amortized by the lessee in the lessor the period of validity of the lease, based on the amount of depreciation, calculated for the useful life of the leased fixed assets in accordance with the Central Product Classification, approved by the Government of the Russian Federation. "; 13) in article 259: add 1 to 1 as follows: " 1-1. The taxpayer has the right to include in the expenditure of the reporting (tax) period the expenditure on capital investments of not more than 10 per cent of the original value of the fixed assets (excluding the main funds received free of charge) and (or) the costs incurred in cases of construction, equipment, modernization, technical re-equipment, partial liquidation of fixed assets determined in accordance with article 257 of the present Code. "; , paragraph 2: Paragraph 2 should be supplemented with the following sentence: " Depreciation of depreciable property as a capital investment in leased fixed assets, which is amortized in accordance with this chapter, begins with the lessor on the first day of the month following the date of loss. the month in which the property was put into operation, but not earlier than the month in which the lessor made the reimbursement to the lessee of the value of the fixed investment, the lessee, on the first day of the month following the month in which the property was located Property was entered into service. "; to be added to the next paragraph content: "The calculation of the depreciation amount to the taxpayer does not take into account the costs of capital investment provided for in paragraph 1-1 of this article."; to supplement paragraph 14 with the following: " 14. The organization, receiving as a contribution to the statutory (stacking) capital or succession in the reorganization of legal entities, the objects of the fixed assets used may determine their useful life as established the previous owner of these fixed assets, reduced by the number of years (months) of the operation of the property by the previous owner. "; 14) paragraph 5 of article 261, paragraph 1, after the words" in the process of the construction and operation of facilities "to supplement the words" with the payment of compensation for house demolitions in the mining process "; 15) in article 262, paragraph 2: in paragraph 2 of the word" for three years "substitute" for two years "; in paragraph 3," more than 70 per cent "delete; 16) in article 264: , paragraph 1: , subparagraph 1, amend to read: " 1) the amount of taxes and charges, customs duties and taxes assessed in the established OF THE PRESIDENT OF THE RUSSIAN FEDERATION of this Code; "; subsection 6, after the words" Protection of the Russian Federation "to supplement the words", including the services provided by the internal affairs agencies of the Russian Federation in accordance with the law of the Russian Federation ". Russian Federation "; subpara. 10 restate: " 10) Rent (Leasing) Charges for Leasing (Leasing) Property, as well as the Acquisition of Property transferred to Leasing. In the event that the property obtained under the lease contract is taken into account in the lessee, the expenses taken into account in accordance with this subparagraph shall be recognized: of the lessee-rental (lease) payments less the amount Depreciation of such property, accrued under article 259 of the present Code; of the lessor is the cost of acquisition of the property transferred in leasing; "; organizations "to supplement the words" and the Payment systems and electronic information systems "; in subparagraph 38: the second paragraph should read: " Social protection goals for persons with disabilities in accordance with Russian law " The Federation for the Social Protection of Persons with Disabilities is recognized as: "; to supplement the new paragraphs to the third to fourteenth content: " Improving the working conditions and protection of persons with disabilities; creating and retaining jobs for of Persons with Disabilities (procurement and installation of equipment, including the organization of work worker-homeworkers); training (including new occupations and workings) and employment of disabled persons; making and repairing prosthetic products; acquisition and maintenance of rehabilitation equipment (including acquisition of dog-guides); sanatorium and health services for disabled persons, as well as persons accompanying persons with disabilities of I and children with disabilities; protection of the rights and legal interests of persons with disabilities; the integration of persons with disabilities into society (including cultural, sports and other Such activities); providing persons with disabilities with equal opportunities with other citizens (including transportation services for persons with disabilities of group I and children with disabilities); acquisition and distribution of persons with disabilities Printed publications of public organizations of persons with disabilities; acquisition and distribution of videos with subtitles or sign language among persons with disabilities; Contributions made by these organizations to public organizations persons with disabilities to their content. "; third paragraph Paragraph 15; to supplement 39-2 with the following: " 39-2) the costs of forming, in accordance with article 267-1 of the present Code, the provisions of future expenditures for the social protection of persons with disabilities, under subparagraph 38 of this paragraph, carried out by a taxpayer, a public organization of persons with disabilities, as well as a taxpayer, an organization employing persons with disabilities, provided that the total number of employees of the taxpayer with a disability of at least 50 per cent and a share of the costs of Payment of work by persons with disabilities in the cost of work is not less than 25 per cent; "; (para. 48) is supplemented by the words", if such expenses are not taken into account in accordance with article 275-1 of this Code "; in the paragraph In the fourth paragraph, the words "the work and services to be performed and provided by the organization" should be replaced by the words "goods, services, trademarks and service marks,"; 17) in article 265, paragraph 1: in subparagraph 2: the first paragraph should be supplemented with the words ", and Interest paid in connection with the restructuring of the debt on taxes and charges in accordance with the procedure established by the Government of the Russian Federation "; in the second paragraph of" the yield established by the issuer (lender) " Replace the words "the original yield as established by the issuer (the lender) in the emissions (issue, contract) but not higher than the actual"; subparagraph 5, after the words "currency values", add " (except securities, foreign currency) "; in sub-paragraph 14 The words "inventories" should be replaced by "inventory"; in subparagraph 16 of the word "annual assembly" should be replaced by the word "meetings"; paragraph 19 should read as follows: " (19) Expenditures in the form of contributions to the ROSTO structure for the accumulation and redistribution of funds to organizations within the ROSTO structure in order to provide training in accordance with the legislation of the Russian Federation Citizens for Military Account, Military-patriotic training of youth, development of aviation, technical and military applications of sport; "; to supplement sub-paragraphs 19-1 and 19-2 of the following content: " 19-1) the cost of the award (rebate) paid by the seller under certain terms of the contract, in particular the volume of purchases; 19-2), expenses in the form of earmarked contributions from the lottery, implemented in the amount and order provided by the Russian legislation THE RUSSIAN FEDERATION; "; 18) Paragraph 1 of Article 266, paragraph 1, after the words "to the taxpayer" to supplement the words "arising from the sale of goods, the performance of works, the provision of services,"; 19) to supplement article 267 to 1 with the following content: " Article 267-1. Cost of forming reserves for the coming expenses for the purpose of providing social protection of disabled persons 1. Taxpayers-public organizations of persons with disabilities and organizations listed in the first paragraph of Article 264, paragraph 1, of this Code-may create a reserve for future expenses for social protection purposes. Disabled persons. These reserves may be established for a period of not more than five years. 2. The taxpayer, on the basis of programmes developed and approved, independently decides to set up the reserve referred to in paragraph 1 of this article, which is reflected in the accounting policy for taxation purposes. At the same time, the expenses incurred by the taxpayer in implementing these programmes shall be borne by the reserve specified in paragraph 1 of this article. 3. The amount of the reserve to be created is determined by the planned expenditure (estimate) for the implementation of the approved tax programmes. The amount of the retention monies is included in the unrealized cost as of the last day of the reporting (tax) period. In so doing, the maximum deduction for the reserve referred to in paragraph 1 of this article may not exceed 30 per cent of the taxable income received in the current period, calculated without taking into account the reserve. 4. If the amount of the established reserve referred to in paragraph 1 of this article is less than the actual cost of the programmes referred to in paragraph 2 of this article, the difference between these amounts is included in the unrealized expenses. The amount of the reserve not fully used by the taxpayer during the planned period is to be included in the unrealized income of the taxpayer of the current reporting (tax) period. 5. Taxpayers, forming reserves of forthcoming expenditure for purposes of social protection for persons with disabilities, are required to submit a report to the tax authorities on the targeted use of these funds at the end of the tax period. If the first paragraph of this paragraph is not used, they are to be included in the tax base of the tax period in which they were not used. "; 20) in article 268: add "and (or) property rights"; in paragraph 1: paragraph 1 after the word "goods" to add "and (or) property rights"; , paragraph 2, after the words "at the price" "to supplement" (create) "; to supplement sub-paragraph 2-1 The following table of contents: " 2-1) in the realization of property rights (shares, shares)-on the price of acquiring property rights (shares, shares) and on the amount of expenses related to their acquisition and implementation. When implementing the shares, the shares received by the participants, the shareholders in the reorganization of the organizations, the price of such shares are recognized as their value, as determined in accordance with article 277, paragraphs 4 to 6, of this Code. When implementing a property right that is a right of a duty, the tax base is determined by the provisions established by article 279 of this Code; "; first sentence of the paragraph of the neck After the words "and (or) property rights", after the words "disposition of property", the word "specified" should be replaced by the word "specified" after the words "the costs of". Replace with the words "acquisition (s) of property (property rights)"; 21) in article 269: paragraph 1: paragraph 4 should read: " In the absence of debt owed to Russian organizations issued in the same quarter on comparable conditions, as well as at the choice of the taxpayer, the limit of interest recognized by the expenditure (including interest and the sum of the liabilities expressed in conditional cash units under the agreed currency exchange rate) The central bank is equal to the refinancing rate of the Central Bank The Russian Federation increased by 1.1 times-in the discharge of a debt obligation in roubles and equal to 15 per cent-on debt obligations in foreign currency. "; to supplement paragraphs with the following content: " For purposes of this paragraph, with the refinancing rate of the Central Bank of the Russian Federation: , with respect to debt obligations that do not contain a condition for a change in interest over the duration of the debt OF THE PRESIDENT OF THE RUSSIAN FEDERATION The refinancing rate of the Central Bank of the Russian Federation, in effect at the date of recognition of expenses as interest. "; First paragraph 2, amend to read: " 2. If the taxpayer, a Russian organization, has an outstanding debt owed to a foreign organization directly or indirectly owning more than 20 per cent of the statutory (warehousing) capital of the Russian Federation or on a debt owed to a Russian organization recognized under the laws of the Russian Federation by the affiliated person of the said foreign organization, as well as by debt, in respect of of which such an affiliated person and (or) directly that foreign person The organization acts as a guarantor, guarantor or otherwise undertakes to ensure the fulfillment of the debt obligation of the Russian organization (hereinafter referred to as the controlled debt to a foreign organization) and if the amount "controlled debts to a foreign organization more than 3 times (for banks, as well as for organizations working exclusively for leasing activities-more than 12.5 times) exceeds the difference between the amount of assets and the value of the debt," he said. of the taxpayer-Russian organization (hereinafter referred to as the of this paragraph-equity) on the last day of the reporting (tax) period, when determining the limit of interest to be included in the expenditure, subject to the provisions of paragraph 1 of this article, the following shall apply: rule. "; paragraph 4 should be redrafted to read: " 4. The positive difference between the accrued interest and the limit values calculated in accordance with the procedure established in paragraph 2 of this article is equal for the purpose of taxation of the dividends paid to a foreign organization, which is subject to a controlled debt and is taxed in accordance with paragraph 3 of Article 284 of this Code. "; 22) in article 270: , in paragraph 1 of the words" distributed income ", replace" profits " "after tax"; item 5, add in addition to the words ", expenditure incurred in the case of construction, equipment, reconstruction, modernization, technical rearmament of property, plant and equipment, excluding those referred to in paragraph 1-1 of article 259 of this chapter; , paragraph 6 of the word "specified in articles 255 and 263 of this Code" shall be replaced by the words "specified in articles 255, 263 and 291 of this Code"; (23) in article 272: the second paragraph of paragraph 1 is supplemented with the following sentence: " In the event that The transaction does not contain such conditions and the relationship between income and expenditure cannot be is clearly defined or defined indirectly, costs are borne by the taxpayer on its own. "; paragraph 3, add the following paragraph: " Expenses in the form of capital investment referred to in paragraph 1-1 Article 259 of this Code shall be recognized as the expenditure of the reporting period (tax) period for which this chapter is responsible for the commencement of depreciation (date of change in original value) of fixed assets in respect of of which capital investments were made. "; paragraph 6 to be supplemented by the words "in proportion to the number of calendar days of the operation of the treaty during the reporting period"; item 7, add the following subparagraph 10: " 10) the date of implementation of the share, the share of costs as a cost acquisition of shares, sticks. "; to supplement paragraph 8-1 as follows: " 8-1) Expenses for the leasing of transferred property referred to in Article 264, paragraph 1, paragraph 1, of this Code shall be recognized as being in the reporting period under the terms of the The contract provides for lease payments (leasing). These costs are accounted for in the amount proportional to the amount of the lease (lease) payments. "; 24) paragraph 4 of Article 273 to complete the following paragraph: " In case of conclusion of a trust management contract property or contract of a simple partnership, the participants in the said contracts, determining the profits and expenses of the cash method, are required to switch to the determination of the proceeds and expenses on the accrual basis since the beginning of the tax period in which the contract was concluded such a contract. "; 25) in article 275-1: part one the word "excluded" should be deleted; part two after the words "implementing" to add the words "goods, works,"; in Part 5: in the first word "stand-alone" delete; in a paragraph The second word "if the value of services rendered" is replaced by "if the value of goods, works, services implemented"; paragraph 4 should read: " if the conditions of service delivery, the performance of the works The taxpayer is no different from the conditions of service delivery, the execution work by specialized organizations for which this activity is a primary activity. "; (Paragraph 9 is no longer valid-Federal Law dated 27.07.2010. N 229-FZ) (Paragraph 10 is lost)-Federal Law dated 27.07.2010. N 229-F) (Paragraph 11 is no more effective-Federal Law of July 27, 2010). N 229-FZ) 26) in article 276: paragraph 2, paragraph 2, amend to read: " The trustee is required to determine the accrual of income and expenditure on a monthly basis (a) The purpose of the project is to: In trust management, the trustee determines the income and expenses in accordance with the procedure provided for in article 280 of this Code. "; , paragraph 3: , the first paragraph after the words" shall be included in it " supplement the words "proceeds or" with the words "depending on the type of income received"; the second paragraph after the word "recognize" should be supplemented by the words "production or", supplemented by the words " depending on the type Exected expenses "; (Paragraph 7 The Federal Law dated July 27, 2010. N 229-FZ) 27) in article 277: paragraph 1: subpara. 1 Rights) as payment for the shares he placed (shares, shares); "; in subparagraph 2: the first sentence: " 2) the shareholder's taxpayer (participant, shareholder) does not make a profit (loss) Transfer of property (property rights) as payment for posted shares (shares, shares). "; paragraph 2, after the words" property rights ", should be supplemented by the words" or non-property rights with monetary evaluation (hereinafter referred to as property rights) "; to add the following paragraphs: " The property (property rights) received as a contribution (contribution) to the statutory (warehousing) capital of the organization, for the purpose of taxation of profit, is taken at the cost (residual value) received as a contribution (contribution) in the statutory (warehousing) capital of property (property rights). The value (residual value) is determined from the tax accounting data of the transferring party as of the date of transfer of ownership of the property (property rights), taking into account the additional costs incurred in such payment (s) be provided by the transmitting party, provided that the costs are defined as a contribution (contribution) to the statutory (warehousing) capital. If the receiving party is unable to document the value of the property (property rights) or any part thereof, the value of the property (s) or part thereof shall be recognized as zero. When the property (s) are entered (property rights) by individuals and foreign organizations, its value (residual value) is the documented costs of its acquisition (creation), taking into account depreciation (wear), accrued for the purpose of income taxation (income) in the State whose tax resident is the transferring party but not higher than the market value of the property (s), as confirmed by the independent assessor in accordance with the law of that State. The value of property (property rights) received in the form of privatizations of state or municipal property as a contribution to the authorized capital of the organizations is recognized for the purposes of this chapter on value (residual) (a) (...) (...) During reorganization, in the form of a merger, accession and conversion, which would convert the shares of the organization to be reorganized into the shares of the organizations or the organization to which the accession was effected, the value of the acquired The shareholders of the reorganized organization of the organizations or the organization to which the accession has been effected is recognized as equal to the value of the converted shares of the organization's adjusted organization according to the stockholder's data on the date Completion of the reorganization (on the date of incorporation into a single State registry Legal entities of the recording of the termination of the activity of each attachable legal entity-upon reorganization in the form of accession). In the same order, the value of the shares (shares) obtained from the exchange of the organization's reorganized shall be carried out. 5. In the case of reorganization, in the form of a selection, division to convert or distribute the shares of the newly created organizations to the shareholders of the reorganized organization, the aggregate value of the acquired shareholder as a result of the reorganization The shares of each of the established organizations and the reorganized organization are recognized equal to the value of the shareholder of the reorganised organization, defined according to the tax accounting of the shareholder. The value of shares of each newly created and reorganized organization acquired by the shareholder as a result of reorganization is determined in the following order. The value of the shares of each newly created organization is recognized as equal to the value of the shareholder of the reorganized organization, which is proportional to the value of the net assets of the established organization to the value of the net the assets of the reorganized organization. The value of the shares of the reorganized organization (post-reorganization) owned by the shareholder is defined as the difference between the value of the acquisition of the shares of the reorganized organization and the value of the shares of all established organizations owned by that shareholder. The value of the net assets of the reorganized and newly created organizations is determined by the data of the division at the date of its approval by the shareholders in due course. In the same order, the value of the shares (shares) obtained from the exchange of the organization's reorganized shall be carried out. In the case of reorganization in the form of an allocation that provides for the acquisition of the organization's share (share, share) of the organization, the value of these shares (shares, shares) is recognized equal to the value of the net assets allocated on the date of its State registration. In the event that the value of the net assets of one or more of the organizations created (reorganized) with the participation of the shareholders of the organizations is a negative value, the acquisition value of the acquired shareholder as a result of the reorganization of the shares each of the organizations established (reorganized) is recognized as equal to the share of the value of the shareholders of the reorganized organization, proportional to the ratio of the amount of the authorized capital of each of the organizations established with the participation of the shareholders of the organizations the value of the authorized capital of the reorganized organization the reporting date prior to the reorganization. 6. Information on the net assets of the organizations (organized and created) on the basis of the separation balance shall be published by the organization within 45 days of the date of the decision to reorganize in a printed publication intended for use by the organization. The publication of data on the State registration of legal entities, as well as to the shareholders (participants, shareholders) of the organizations being reorganized upon their written requests. "; 28) in paragraph 3 of article 278 the word" income " replace the word "profit" by "income of the partnership received" Replace the words "in profits of the partnership received"; 29) in article 280: paragraph 2: to add a new paragraph to the second reading: " The taxpayer income from implementation or from Other disposals of securities (including repayments) denominated in foreign currency are determined at the rate of the Central Bank of the Russian Federation, which was in effect on the date of the transfer of title or on the maturity date. "; paragraphs second and third respectively to third and fourth paragraphs; add the following paragraphs to the following paragraphs: " When determining the cost of implementing (at other disposal) securities, the purchase price of a securities denominated in a foreign currency (including acquisition costs) is determined OF THE PRESIDENT OF THE RUSSIAN FEDERATION The current revaluation of foreign currency denominated securities is not carried out. When implementing shares obtained by stockholders in the reorganization of the organizations, the acquisition price of such shares is recognized as their value, determined in accordance with Article 277, paragraphs 4 to 6 of this chapter. "; paragraph 3 the following paragraph: " For the purpose of this paragraph, national legislation refers to the law of the State in whose territory the securities are being treated (conclusion of civil law transactions, the right to ownership of securities, including outside of an organized market of securities). "; first paragraph 5 should be added to the following sentence:" In the case of a transaction through the trade organizer, the date of the transaction should be understood as the date of the transaction, that the relevant securities transaction has been concluded. In the case of securities sales outside the organized securities market, the date of the transaction is the date of the determination of all material conditions for the transfer of the securities, that is, the date of the signing of the contract. "; in paragraph 4 of paragraph 6: The second sentence should read as follows: " In order to determine the estimated price of the action by the taxpayer alone or with the involvement of the assessor, the methods of valuation provided by Russian law should be used. Federation, for determining the estimated price of debt securities may the refinancing rate of the Central Bank of the Russian Federation. "; to supplement the proposal with the following sentence:" In the case of a taxpayer determining the estimated price of the action on its own, the valuation method used The value should be fixed in the taxpayer's accounting policy. "; 30) part two of article 281, after the words" (coupon) income, "to be supplemented with the words" which is subject to a different rate than that provided for in article 284, paragraph 1, of the Code, "; 31) Article 282 should read as follows: " Article 282. { \b Considerations for determining the tax base } { \b } { \b } { \b Securities } { \b } For the purposes of this Code, the REPO operation refers to two concurrent transactions for the sale and subsequent purchase of emissive securities of the same issue in the same quantity performed at prices determined by the by the relevant treaty (s) (hereinafter referred to as the contract). However, in the cases set out in paragraphs 6 and 7 of this article, subject to the conditions of permanence, the amount of securities specified in the contract, the amount of securities and the price of their implementation may be changed until the date of the second part of the transaction. REO. The repo operations can be carried out directly between the parties to the repo operation and through the trade organizer. Securities transactions are recognized as interconnected if the seller of securities (hereinafter the seller) is the buyer of the securities (hereinafter referred to as the buyer) in the second transaction and the buyer in the first transaction is the seller Second deal. The first transaction is recognized as the first part of the repo, and the second transaction is the second part of the repo, with the obligations of the participants in the second part of the repo, subject to the first part of the repo. For the purposes of this Code, the period between the dates of the first and second parts of the repo established by the treaty shall not exceed one year. For the purposes of this article, the dates on which the first and second parts of the REPO are carried out shall be deemed to be the dates of performance by the participants of the REC operation of their obligations under the first and second parts of the REC, respectively. The actual price of the implementation (acquisition) of the security is applied both in the first part of the repo and on the second part of REPO, regardless of the market value of such securities. The acquisition price (s) for both parts of the RES shall be calculated on the basis of the accrued interest (coupon) income on the date of performance of each part of the REC. (Spconsumed by Federal Law of 28.12.2013) N 420-FZ) The price of acquisition of securities and the amount of accrued interest (coupon) income on the date of the first part of the repo for the purpose of taxation of income from subsequent the implementation after the purchase of the securities in the second part of the repo. In the implementation of the securities for the first part of the repo and for the second part of the repo, the financial result for tax purposes shall not be determined in accordance with article 280 of the present Code. 2. The repo transaction performed by the securities issuer between the dates of the first part of the repo and the second part of the repo may be reduced by a reduction in the amount of cash to be paid by the seller under the first part of the repo. a subsequent purchase of the securities of the second part of the repo, or remits of the first part of the repo by the seller according to the first part of the repo. However, such payments are not recognized by the buyer's income in the first part of the repo and are included in the seller's income for the first part of the repo. Percentage (coupon) is taken into account when calculating the sales tax base for the first part of the repo in the order established by Articles 271, 273 and 328 of this Code, and is not taken into account in determining the tax base by percentage (coupon) The securities revenue that is the object of the REPO operation is the first part of the repo. The taxation of income determined by this paragraph shall be based on the tax rates established by article 284 of this Code. These rates apply depending on the type of securities (debt). (Spconsumed by Federal Law of 02.11.2013) N 306-FZ) 3. For the purposes of this Code, for the first part of the repo, the difference between the acquisition price for the second part of the repo and the price of the first part of the REP is recognized as: 1) the cost of interest on the borrowed funds, which shall be included in the expenses in accordance with the procedure provided for in articles 265, 269 and 272 of this Code, if this difference is positive; 2) in the form of interest on the loan provided by securities that are included in the composition of the in accordance with articles 250 and 271 of the present Code (for banks-according to of this Code), if the difference is negative. 4. For the purpose of this Code, the difference between the price of the second part of the repo and the price of the first part of REPO is recognized as: 1) the interest earned on the first part of the repo, as a percentage of the allocated funds that are included in the proceeds according to Articles 250 and 271 of this Code (for banks, according to article 290 of this Code), if the difference is positive; 2) the expenses as interest on the loan received by of securities, which are included in expenditures under articles 265, 269 and 272 of this Code, if the difference is negative. 5. For the purposes of this article, the date of recognition of the income (s) of the REPO operation is the date of performance (termination) of the obligations of the participants in the second part of the REC, taking into account the characteristics set out in paragraphs 3 and 4 of this article. 6. In accordance with paragraph 3, paragraph 3, of this article, in the event of default of the second part of the repo and in the performance of the procedure established in the contract for the settlement of mutual claims meeting the requirements set out in this paragraph, The repo transaction base is defined in the following order: The seller of the first part of the repo recognizes for tax purposes the execution of the second part of the repo and at the same time the sale of securities not purchased for the second part of the repo at a market price the securities that are the object of the repo operation and, in the absence of a market economy, Prices-at the estimated price of a security determined in accordance with article 280, paragraph 5 or 6, of this Code. In recognition of the proceeds (expenses) of the securities for tax purposes, the provisions set out in article 280 of the present Code shall apply; the buyer in the first part of the repo recognizes for tax purposes the performance of the second part of the repo and at the same time the acquisition of securities not sold in the second part of the repo, at the market price of the securities that is the object of the repo operation, and in the absence of the market price, at the estimated price of the security, which is determined by in accordance with article 280, paragraph 5 or 6, of this Code. The procedure for the settlement of mutual claims in the improper performance of the second part of the repo should entail the obligation of the parties to complete the mutual payments of the contract within 30 days from the date of the second part of the repo. The procedure may include the right of the buyer (seller) to implement the first part of the repo (purchase) within a specified period of securities not delivered in the second part of the repo, with the actual proceeds of the repo Implementation (actual cost of acquisition) with outstanding cash obligations of the REPO operation and (or) provide for the right of the buyer (seller) in the first part of the repo to refuse delivery (acceptance) of securities not delivered by the second part of the repo, with a market value of unexecuted OF THE CONVENTION 7. If, between the dates of the first and second parts of the repo repo, a coupon payment (partial payment of the nominal value of the securities) is made, such payments, if provided for by the contract, change the price of implementation (acquisitions) for the second part of the repo, used in the calculation of income (s) in accordance with paragraphs 3 and 4 of this article. In case the contract does not include coupon payments (partial satisfaction of the nominal value of securities) in the calculation of the price of the implementation (acquisition) of the second part of the repo, such payments do not affect the amount of the income (s), to be determined in accordance with paragraphs 3 and 4 of this article. 8. In the case where the contract between the dates of the first and the second parts of the RERs is calculated (cash transfer and (or) transfer of securities) between the participants of the repo transaction, depending on the terms of the contract The criteria for changing the market price of the securities that are the subject of the REPO operation, if so provided by the contract, change the price of the implementation (acquisition) of the second part of the repo used in the calculation of income (s) determined by in accordance with paragraphs 3 and 4 of this article. The receipt (transfer) of money and securities by the participants in the REPO operation, depending on the criteria established by the contract, does not justify adjustments to the amount of income (s) in the form The percentage of the repo transactions allocated (raised) determined in accordance with paragraphs 3 and 4 of this article. 9. For the purpose of this Code, under the opening of a short position on the securities that is the object of the repo operation and the buyer's first part of the REPO, it is understood to alienation of the specified securities, with the exception of the sale of the security the first part of the repo or the implementation of the repo paper in the same repo operation. Open a short position on a security is provided if there is a lack of securities of the same issue in the ownership of the first part of the repo, whose disposal or other disposals will not lead to the opening of the short positions. For the purposes of this Code, the short position of a security is understood to be the execution of the second part of the repo operation by the buyer in the first part of the REPO by: received on another transaction of securities of the same a release that has a short position; the acquisition of securities of the same issue, which has a short position, with the exception of the purchase of securities for the REPO operation and the performance of the purchase of securities by the seller for the second part of the repo. Close a short position on a security is done until the security is acquired by the same issue in the buyer's securities portfolio in the first part of the repo, the subsequent (immediate) alienation of which will not lead to the opening a short position. The sequence of closing short positions on a single issue is determined by the taxpayer in accordance with the adopted accounting policy for tax purposes by one of the following methods: in The first is the closing of the short position, which was opened first (FIFO); is the first to close the short position that was opened last (LIFO); choosing the short order of closure The position is exercised by the taxpayer in terms of the value of securities in the case of A specific open short position (cost per unit). The closing of the short position on the securities on the basis of the performance of the second part of the RON, accompanied by the opening of a short position, shall be executed in an extraordinary manner at the time the taxpayer performs its duties. concerning the second part of the repo. (Paragraph is no-valid-Federal Law of 25.11.2009. N 281-FZ) (Paragraph was lost by Federal Law 25.11.2009). N 281-FZ) (Paragraph was lost by Federal Law 25.11.2009). N 281-FZ) (Paragraph was lost by Federal Law 25.11.2009). N 281-FZ) 32) second sentence of paragraph 2 of article 283, second paragraph 2, delete; 33) paragraph 4, paragraph 4, after the words "of this paragraph" should be supplemented by the words "and the interest earned by Russian" by organizations on public and municipal securities posted outside the Russian Federation, except for the interest income received by the primary owners of government securities of the Russian Federation in exchange for government short-term, bucumed bonds in Procedure established by the Government of the Russian Federation "; 34) paragraph 5, paragraph 5, of article 286, to be supplemented with the following paragraph: " When implementing (disposals) State and municipal securities, when dealing that do not recognize the income earned by the seller as a percentage, the accumulated interest income (accumulated coupon income), the taxpayer is the beneficiary of the income on its own taxable income tax rate set by paragraph 1 of the article 284 of this Code, unless otherwise provided by this Code. "; by the seller, in the form of interest, accumulated interest income (accumulated coupon income) ", the words" month in which income is earned "are replaced by the words" the relevant month of the reporting (tax) period in which the income was earned from the dates recognized for the receipt of income under s. 271 and 273 of this Code "; 36) article 288, paragraph 2: to add a new paragraph to the second reading: " If the taxpayer has several separate units in the territory of one constituent entity of the Russian Federation The Federation, the distribution of profits for each of these units, may not be produced. The amount of the tax payable in the budget of that entity of the Russian Federation shall be determined on the basis of the share of the profit calculated from the aggregate of the indicators of the separate units located in the territory of the constituent entity of the Russian Federation. At the same time, the taxpayer chooses the separate unit through which the tax is paid into the budget of this subject of the Russian Federation, notifying the decision of the tax authorities in which separate units the taxpayer is standing on the tax record. "; paragraph 2 is considered to be the third paragraph and the word" at the end of the reporting period "should be replaced by the words" for the reporting (tax) period "; 37) paragraph 3 of article 290 be supplemented with the words", and Insurance payments received under the death or Invalidity of a bank's borrower, within the amount of the borrower's debt (credit) debt and accrued interest payable by the bank at the expense of these insurance payments; 38), article 291, paragraph 2 20-2) of the following: " 20-2) the amount of insurance premiums under the death or disability insurance policy of the bank borrower in which the bank is the beneficiary, provided that the data are compensated Borrowing costs; "; 39) Paragraph 1 of Article 8, paragraph 1 309 to be supplemented with the words " (including demurrage and other payments arising during transport). For the purposes of this article, the term "demurrage" is used in the meaning prescribed by the Merchating Marine Code of the Russian Federation "; 40), paragraph 2 (5) of part two of article 315 shall be declared void; 41) in the article. 318: in paragraph 1: in the fifth paragraph, the word "may" be replaced by "may include, inter alia"; , in the seventh paragraph, " and the costs of mandatory pension insurance, going to the insurance and accumulative part of the labor pension, Accrued "; to add to the following paragraph: " Taxpayers themselves define in the accounting policy for tax purposes the list of direct costs associated with the production of goods (execution of works, to provide services). "; paragraph 2: the first addition to the sentence reading:" In the same order it is included in the current period's costs of unrealized costs. "; paragraph 2 as follows: " Direct costs relate to expenses The current reporting (tax) period, as the products, works, services, in terms of their value are taken into account in accordance with article 319 of this Code. "; add the following paragraph to the paragraph: " Taxpayers providing services are free to charge the amount of direct expenses incurred in the reporting (tax) period, fully to reduce the income from production and the implementation of this reporting (tax) period without distribution on the remains of work in progress. "; 42) in article 319, paragraph 1: paragraphs 3 to 5 should read: " Taxpayer is responsible for determining the allocation of direct expenditures on the WIP and on products manufactured during the current month (performed services rendered) c taking into account the conformity of the completed production costs (performed to the services rendered). The specified allocation of direct costs (WIP) is established by the taxpayer in the accounting policy for tax purposes and should be applied for at least two tax periods. In the case of direct costs to a particular manufacturing process for the production of this type of output (work, services), the taxpayer in its accounting policy for tax purposes independently determines A mechanism for the allocation of these costs by applying economically reasonable indicators. "; in the sixth paragraph, replace the word" material "with the word" direct "; 43) Article 320 should read: Article 320. The { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } the following characteristics: During the current month, the cost of the conversion shall be established in accordance with this chapter. However, the cost of the treatment also includes the cost to the buyer of the goods for the delivery of the goods, the warehousing costs and other costs of the current month relating to the acquisition, if they are not included in the acquisition value and the sale of goods. The cost of the appeal does not include the value of the purchase of goods at the price established by the terms of the contract. In doing so, the taxpayer has the right to form the value of the acquisition of the goods, taking into account the costs involved in the acquisition of these goods. The value of the goods is accounted for in accordance with article 268, paragraph 1, subparagraph 3, of this Code. Goods shipped but not sold at the end of the month are not included by the taxpayer in the costs of production and implementation until they are sold. The procedure for forming the value of the acquisition of goods is determined by the taxpayer in the accounting policy for tax purposes and shall be applied for at least two tax periods. The current month's costs are divided into direct and indirect costs. Direct costs include the acquisition value of goods sold in this reporting (tax) period and the cost of shipping (freight) of the purchase goods to the warehouse of the taxpayer, the buyer of the goods, if these The cost is not included in the purchase price of the specified goods. All other expenses, except for unrealized expenses, determined in accordance with Article 265 of this Code, implemented in the current month are recognized as indirect costs and reduce revenue from the current month. The direct cost of the portion of the freight costs, relating to the balances of unsold goods, is determined by the average percentage for the current month, taking into account the carry-over at the beginning of the month in the following order: 1) is determined The amount of direct expenditure attributable to the balance of unrealized goods at the beginning of the month and implemented in the current month; 2) determines the acquisition value of goods sold during the current month and the acquisition value of the balance unsold at the end of the month; 3) calculates the average The percentage of direct costs (paragraph 1 of this part) to the value of the goods (para. 2 of this part); 4) determines the amount of direct costs attributable to the balance of unrealized goods as the average interest and the value of the balance of goods at the end of the month. "; 44) in the first article 321 of the 321 words" Federal Postal Service "should be replaced by" Deposit Insurance Agency "; 45) (Spending strength-Federal Law dated 08.05.2010 N 83-F) 46) in paragraph 5, paragraph 6, paragraph 6, paragraph 1, paragraph 7, of article 328, the words "applying in an organized market of securities" shall be deleted. Article 2, Paragraph 7 of Article 10 of the Federal Law of August 6, 2001 N 110-FZ OF THE PRESIDENT OF THE RUSSIAN FEDERATION " (Collection of Russian legislation, 2001, 3413; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 28, est. 2886) add the following paragraph: "The provisions of this paragraph apply to the principal means of succession to the reorganization of legal persons.". Article 3 1. In calculating the tax base on income tax of the organizations, which are the primary holders of bonds of the domestic public foreign exchange bond, IV and V series (hereinafter referred to as VHF IV and V series), taxable profit It decreases by: 1) the full amount of positive exchange rate differences resulting from a change in the exchange rate of the ruble relative to the Central Bank of the Russian Federation to foreign currencies that have arisen in the period from the time of receipt of foreign currency to the account of the organization and up to the time of the adoption of the VIA IV and V series the balance of the organization (satisfaction or other disposal, with the exception of the innovation); 2) the amount of exchange that occurred between 5 December 1994 and 31 December 1994; 3) the difference between A change in the rate of the rouble against the foreign currencies listed by the Central Bank of the Russian Federation, calculated as the difference between the nominal value of VHFV IV and V series at the rate from 1 January 1995 to 20 January 1997. 2. Foreign exchange and foreign currency exchange adjustments between 1 August 1998 and 31 December 1998, regardless of the accounting policy used to reflect these differences in accounting records, are accounted for for the purposes of taxation in the following order: 1) if the organizations, including credit organizations, when comparing the amount of positive exchange differences and the amount of negative exchange differences, result in an excess of positive exchange rates differences over the amount of negative exchange differences, the taxable basis for the calculation of the tax is reduced by the amount of the above excess; 2) if the organizations, including credit organizations, are compared with the amount of positive exchange differences and the amount of negative exchange differences. The negative exchange rate differences over the amount of positive exchange differences, the taxable basis for the calculation of the tax is determined in general without further adjustment, and the excess is recognized as a loss on exchange rate differences. 3. Organizations that, prior to the entry into force of this Federal Act, exercised in due course the revaluation of the ruble equivalent of the value of securities denominated in foreign currency in connection with changes in foreign exchange rates. The currency of the Central Bank of the Russian Federation, and has taken into account the results of this revaluation in the determination of the tax base for the profit tax, is entitled to the amount of profit calculated as the difference between the price of disposal (disposal) and the price acquisition of securities, taking into account the costs of acquisition and Implement, reduce (increase) the amount of the positive (negative) balance from this revaluation to the realized shares. When implementing a securities with a loss, the amount of which is determined by the difference between the sale price and the acquisition price, taking into account the costs of their acquisition and implementation, the organization has the right to reduce (increase) the amount of the tax base on the tax on Profit (negative) of surplus from revaluation of realized securities. Article 4 Install, that the paragraphs of the second and sixteenth paragraphs of article 251, paragraph 1, and article 291, paragraph 2, and article 291, paragraph 2, of article 291 Article 5 Install that in 2006 the cumulative amount of portable loss under article 283, paragraph 2, of the Tax Code of the Russian Federationand in no reporting (tax) period may exceed 50 per cent of the tax base calculated in accordance with article 274 The Russian Tax Code. Article 6 Admit invalid force: 1) paragraphs 3 and 4 of Article 1 of Federal Law of 30 May 2001 N 71-FZ "On introducing amendments and additions to the Second Tax Code of the Russian Federation (Chapter 23" Tax on Income of Natural Persons ")" (Assembly of Russian Federation Law, 2001, N 23, p. 2289); 2) paragraphs of the twenty-eighth, thirtieth and thirty-first paragraph 42 of article 1 of the Federal Act of 29 May 2002 N 57-FZ " O OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026). Article 7 Before the approval of the natural order, it was in the order established by article 254, paragraph 7, subparagraph 2, of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 8 1. This Federal Act 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 provisions for which this article provides otherwise for entry into force. 2. Paragraph 8, third and fourth paragraphs 2, paragraphs 2 and 3, paragraphs 2 and 3, paragraphs 9, 10, 15 and 18, paragraph 6, paragraphs 3 to 7, paragraph 4, paragraph 4, paragraphs 8 and 9 of paragraph 13, Paragraphs 3 to 5 of paragraph 16, third, fifth and twelfth paragraphs 17, paragraph 18, paragraphs 5, 8, and 11, paragraph 2, second paragraph 22, paragraph 5, paragraph 5, paragraphs 27 and 28, paragraphs 27 and 28, third, fourth, sixth to eleventh paragraphs 29, para. 4, 36, paras. 39, 41 to 44 and 46, articles 2, 3, 4 and 7 of the present The law shall come into force at the expiration of one month from the date of its official publication. 3. Paragraphs 2, 10 to 12, paragraph 2, second paragraph 3, article 1, paragraph 32, and article 6 of this Federal Law shall enter into force on 1 January 2007. 4. Provisions set out in paragraph 11 of part two of article 250, paragraph 1, of article 265, paragraph 1, second and fifth paragraph 2, paragraph 5, paragraph 3, paragraph 5 of article 280 The Russian Tax Code (in the version of this Federal Law), articles 3 and 7 of this Federal Law, apply to legal relations, 1 January 2002. 5. Article 214-1 paragraph 12, paragraph 1, paragraph 7 of article 220, paragraph 1, paragraph 1, paragraph 1 of article 250, paragraph 1, paragraph 1, paragraph 14, and paragraph 1, paragraph 1, 1 to 1 and 6 of paragraph 2 and paragraph 3 Articles 251, 252, paragraphs 2 to 1 and 4, 252, paragraph 14, article 264, paragraphs 1 and 6, article 264, paragraph 1, paragraph 1, and article 265, paragraph 1, paragraph 1, paragraph 1, article 266, paragraph 1, subparagraph 2, paragraph 2, paragraph 2, paragraph 2, paragraph 2 1 and 2, paragraph 2, 270, paragraph 1, article 272, paragraph 6, 1 and 2 of paragraph 1, and paragraphs 4 to 6 Article 277, paragraph 3 of article 278, paragraph 3 of article 280, paragraph 2, paragraph 2, paragraph 2, paragraph 2, paragraph 2, paragraph 1, of article 309, paragraph 1, of article 309, paragraph 1, paragraph 1, and article 318, paragraph 1, and article 318, paragraph 2, paragraphs 3 to 6 of the paragraph Article 319, article 320, paragraph 1 of article 321, paragraph 6, paragraph 6, paragraph 6, paragraph 1, paragraph 7, paragraph 7, of the Russian Tax Code (as amended by the Federal Law) as well as the second paragraph Article 10, paragraph 7, of the Federal Law of 6 August 2001 "On introducing amendments and additions to the Second Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION The federal law) applies to legal relations that have arisen since January 1, 2005 of the year. President of the Russian Federation Vladimir Putin Moscow, Kremlin 6 June 2005 N 58-FZ