RUSSIAN FEDERATION FEDERAL LAW About making changes to Part One and Part Two of the Russian Federation Tax Code and separate pieces of legislation Russian Federation adopted by the State Duma on December 22, 2006 Approved by the Federation Council on December 27, 2006 (In the wording of federal laws of 24.07.2009 N 213-FZ; dated 27.07.2010. N 229-FZ; of 02.04.2014 N 52-FZ; of 24.11.2014 N 366-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2001, N 53, sect. 5016; 2003, N 23, est. 2174; N 52, sect. 5037; 2004, N 27, sect. 2711; 2005, N 45, sect. 4585; 2006, N 31, 100 3436) the following changes: 1) in Article 23: (Spil-out-Federal Law of 02.04.2014. N 52-FZ) (Unused-Federal Law of 02.04.2014. N 52-FH) to be added to paragraph 7 as follows: " 7. The information provided for in paragraphs 2 and 3 of this article shall be reported in accordance with the forms approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. "; , to read: " 4. The forms of documents stipulated in this Code that are used by the tax authorities in exercising their power in relations governed by the law on taxes and fees, and the manner in which they are to be filled are approved by the federal authority. The executive authority, the Commissioner for Control and Oversight of Taxes and Fees, unless otherwise provided for by this Code. "; 3), should be added to article 61, paragraph 8, reading: " 8. The change in the period of payment of taxes and collection by the tax authorities is carried out in the manner determined by the federal executive authority responsible for the control and supervision of taxes and duties. "; 4) in article 80: Paragraph 2 should read: " 2. Tax returns are not to be submitted to the tax authorities (calculations) on those taxes by which taxpayers are exempt from the obligation to pay them due to the application of special tax regimes. A person who is recognized as a taxpayer by one or more taxes that do not carry out transactions that result in cash flows in his bank accounts (in the organization's office) and does not have such taxes tax objects, the tax declaration represents a single (simplified) tax declaration. " The form of a single (simplified) tax declaration and the procedure for filling it out shall be approved by the Ministry of Finance of the Russian Federation. Single (simplified) tax declaration is submitted to the tax authority at the location of the organization or place of residence of a natural person, not later than the 20th day of the month following the preceding quarter, half-term, 9 months, in the calendar year. "; paragraph 3 should be redrafted to read: " 3. The tax returns (calculation) shall be submitted to the tax authority at the taxpayer's place of accounting (tax payer, tax agent) on paper form, or in electronic format, together with the documents, which, in accordance with this Code, must be attached to the tax declaration (calculation). Taxpayers have the right to submit documents which, in accordance with this Code, must be attached to the tax declaration (calculation) in electronic form. Taxpayers whose average number of employees exceeds 100 in the previous calendar year, as well as newly created (including reorganization) organizations whose number of employees exceeds The stated limit is submitted to tax declarations (settlements) to the tax authority in electronic form, unless otherwise provided for in the legislation of the Russian Federation THE RUSSIAN FEDERATION The information about the average number of employees for the previous calendar year is submitted by the taxpayer to the tax authority no later than 20 January of the current year, and in the case of the creation (reorganization) of the organization no later than the 20th The number of months following the month in which the organization was created (reorganized). The information shall be submitted in accordance with the form approved by the federal executive authority responsible for monitoring and oversight of taxes and duties to the tax authority at the place of residence of the individual ). Taxpayers, in accordance with article 83 of this Code, submit all tax declarations (calculations) which they are required to submit under this Code to the tax authority In the case of the largest taxpayer by the designated electronic format, unless otherwise specified by the legislation of the Russian Federation, the place of reporting of information classified as a State secret. Tax declaration forms (calculations) are provided by tax authorities free of charge. "; paragraph 4: paragraph 2 of the paragraph should read: " The tax authority may not refuse to accept the tax return (calculation) submitted by the taxpayer (tax payer, tax agent) according to the form (installed format) and is obliged to leave at the request of the taxpayer (tax collector, tax agent) on the copy of the tax declaration (copy of the calculation) of the acceptance date and the date of receipt On receipt of a tax return (calculation) on paper or transfer to the taxpayer (tax payer, tax agent) receipt of the receipt in electronic form-upon receipt of the tax return (calculation) via telecommunications channels link. "; (Paragraph 16 is no-valid. N 229-FZ) (Paragraph 17 is lost due to Federal Law dated 27.07.2010). N 229-FZ) (Paragraph 18 is null and invalid-Federal Law of July 27, 2010). N 229-FZ) (The nineteenth paragraph was lost-Federal Law of July 27, 2010). N 229-FZ) paragraph 2, paragraph 3; 5), Article 85 should be added to paragraph 10, reading: " 10. The information provided for in this article shall be submitted to the tax authorities by means of the forms approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. ". Article 2 To be included in the second part of the Tax Code of the Russian Federation (Collection of Laws of the Russian Federation, 2000, N 32, art. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 49, sect. 4554; N 53, est. 5023; 2002, N 1, article 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; N 52, sect. 5138; 2003, N 1, est. 2, 6, 11; N 19, st. 1749; N 23, sect. 2174; N 28, st. 2886; N 46, st. 4435; N 52, sect. 5030; 2004, N 27, sect. 2711, 2713; N 30, est. 3088; N 31, st. 3219, 3220, 3231; N 34, st. 3517, 3520, 3522, 3525; N 35, sect. 3607; N 41, est. 3994; N 49, sect. 4840; 2005, N 1, article 30, 31; N 24, est. 2312; N 30, sect. 3112, 3118, 3128; N 43, sect. 4350; N 52, sect. 5581; 2006, N 3, sect. 280; N 23, st. 2382; N 31, est. 3433, 3436, 3443, 3450, 3452; N 45, sect. 4627, 4630) the following changes: 1) in paragraph 5 of article 204: the first paragraph after the words "its separate unit" should be supplemented with the words ", unless otherwise specified by this paragraph,"; to be added to the paragraph The following table of contents: "Taxpayers, in accordance with article 83 of the present Code, are tax returns to the tax authority by the place of account as the largest taxpayers."; 2) in paragraph 3 of Article 214-1: to add a new paragraph Twenty-third of the following: " When selling (sales) of securities held by a taxpayer for more than three years before 1 January 2007, the taxpayer is entitled to take advantage of the property tax deduction, under the first paragraph of article 220, paragraph 1, of this Code. "; paragraphs 22 to 25 should read paragraphs 20 to 25 respectively; 3) (Udl. power-Federal Law dated 24.07.2009 N 213-FZ) 4) paragraph 4, paragraph 4, of article 250, after the word "property", add "(including land)"; 5) the first indent of article 264, paragraph 1, paragraph 1, after the words "(lease) property" in addition to the words "(including land plots)"; 6) to supplement article 264-1 as follows: " Article 264-1. Land acquisition costs plots 1. For the purposes of this chapter, the acquisition of land rights is recognized as the cost of obtaining land from the State or municipal land owned by buildings, buildings and structures or which are acquired for the purpose of capital construction of fixed assets at these sites. 2. The cost of acquiring the right to land is also recognized as the cost of acquiring the right to conclude a lease on land, subject to the conclusion of the lease. 3. The costs of acquiring the right to land referred to in paragraph 1 of this Article shall be included in the other expenses related to the production and/or the implementation of the following order: 1) of the taxpayer's choice The cost of acquisition of land is recognized as an expense of the reporting (tax) period over a period of time, which is determined by the taxpayer on its own and must not be less than five years, or is recognized as the expense of the reporting period (tax) period not exceeding 30 per cent calculated at In accordance with article 274 of this Code, the tax base of the previous tax period shall be fully recognized, unless otherwise provided for in this article. The procedure for recognizing land rights is applied in accordance with the organization's accounting policy for tax purposes. The tax base of the previous tax period is determined by the tax base of the previous tax period in order to calculate the limits of the costs calculated in accordance with this article, without taking into account the amount of the tax period in respect of the acquisition of the right to land. sections. If the land is acquired under instalments exceeding the period specified in the first paragraph of this subparagraph, such expenses shall be recognized by the expenses of the reporting (tax) period during the period of time, of the contract; (2) the amount of the acquisition of the right to land is to be included in the other expenses from the time of the documented submission of documents for the State registration of the said permissions. For the purposes of this article, documentary evidence of the submission of documents to state registration of rights is understood to be a receipt by a body exercising state registration of rights to immovable property and transactions With it, documents for the State registration of those rights. 4. The rules set out in paragraph 3 of this article shall also apply to the procedure for the recognition of the expenses referred to in paragraph 2 of this article, unless otherwise provided in this paragraph. If a land lease contract is not subject to State registration under the laws of the Russian Federation, the costs of obtaining the right to enter into such a lease are recognized as costs equally in the the duration of the lease. 5. When the land and buildings (structures, structures) are implemented, the profit (loss) is determined in the following order: 1) the profits (loss) from the sale of buildings (buildings, structures) are taken for tax purposes (b) The right to land (loss) is defined as the difference between the price of the sale and the cost to the taxpayer of the acquisition of the right to that land. site. Unrecovered costs for the purposes of this article are understood to be the difference between the taxpayer's cost of acquiring the right to land and the amount of expenses recorded for taxation purposes prior to the realization of the right in question. Procedure established by this article; 3) a loss from the realization of the right to land shall be included in the other expenses of the taxpayer with equal shares within the period established in accordance with paragraph 3, subparagraph 1 of this article, and the actual period of ownership of the site. "; 7) in paragraph 1 Article 283 of the words "article 275-1, article 280" should be replaced by the words "articles 264-1, 275-1, 280"; 8) in article 289, paragraph 1: , first paragraph after the words "each separate unit" to be supplemented by the words ", unless otherwise provided for in this paragraph, "; to supplement the paragraph with the following paragraph: " Taxpayers, in accordance with article 83 of the present Code, designated as major categories, submit tax declarations (calculations) in the tax authority at the place of accounting as the largest taxpayers. "; 9) Article 333-15, paragraph 1, should be added to the following paragraph: " The taxpayers, in accordance with article 83 of this Code, shall submit tax returns (calculations) to the tax authorities, in accordance with Article 83 of this Code. Organ at the place of accounting as the largest taxpayers. "; 10) (Spspent force-Federal Law of 24.11.2014 N 366-FZ 11) in article 346-13, paragraph 5, replace "15 days" with "15 calendar days"; this paragraph, "; add the following paragraph to the following paragraph: " Taxpayers, in accordance with article 83 of this Code, which are classified as major categories, submit tax returns (payments) to the tax authority as the largest taxpayers. "; 13) in Article 363-1: paragraph 1 of paragraph 1 after the words "finding vehicles" to be supplemented with the words ", unless otherwise provided for in this article,"; (Paragraph third is no more effective-Federal Law dated 27.07.2010. N 229-FZ add the following to paragraph 4: " 4. Taxpayers, in accordance with article 83 of this Code, submit tax returns (calculations) to the tax authority at the place of account as the largest taxpayers. "; 14), paragraph 2 Article 370: , after the words "registration of tax objects", add the words ", unless otherwise provided by this paragraph,"; add the following paragraph: " Taxpayers, according to article 83 of the present Code "submit tax returns to the tax authority at the place of accounting as the largest taxpayers."; 15, para. 1 of Article 386: after the words "payment of the tax)" to be supplemented with the words " unless otherwise provided for by the present paragraph, "; to add the following paragraph to the following paragraph: " Taxpayers, in accordance with article 83 of this Code, which are classified as major categories, submit tax declarations (calculations) to the tax authority by place of residence; as the largest taxpayers. "; 16) Article 394, paragraph 1, fourth paragraph 1, to be supplemented by the words "as well as to the date of the household"; 17) in article 398: , first paragraph 1, after the words "the location of the land", should be supplemented with the words ", unless otherwise provided this article, "; (Paragraph third is no valid-Federal Law dated 27.07.2010). N 229-FZ add the following to paragraph 4: " 4. Taxpayers, in accordance with article 83 of this Code, submit tax returns (calculations) to the tax authority at the place of account as the largest taxpayers. ". Article 3 Article 7 of the Federal Law of 27 July 2006 "On amendments to Part One and Part Two of the Tax Code of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION Relations with the implementation of measures to improve the tax administration " (Russian Law Assembly of the Russian Federation, 2006, No. 31, art. 3436) declare invalid. Article 4 Federal Law of 5 August 2000, No. 118-FZ " On the Introduction of Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341; 2001, N 13, Art. 1147; N 33, st. 3413; N 51, sect. 4830; 2002, N 22, sect. 2026; N 30, sect. 3027; 2003, N 1, sect. 2; N 50, sect. 4849; 2004, N 31, sect. 3231; N 34, st. 3517; N 35, sect. 3607; 2005, N 1, article 9; N 30, est. 3116; 2006, N 45, sect. 4632) supplement article 26-2 as follows: " Article 26-2. The property tax deductions granted in accordance with article 2214, paragraph 3, paragraph 3, of the second part of the second Tax Code of the Russian Federation are granted to the taxpayer in the calculation and payment of the tax to the source. Payment of income (broker, trustee, manager, trustee of property forming a mutual fund or other person who engages in the operation of an order or other such transaction) a treaty in favour of the taxpayer) or at the end of the tax period filing a tax declaration with the tax authority. If the calculation and payment of the tax is made by the source of the income payment (the broker, the trustee, the managing company, the trustee of the assets that make up the mutual fund or other person, a transaction under a contract of assignment or other such contract in favour of the taxpayer) in the tax period, the property tax deduction is provided by the source of the payment of income with the possibility of subsequent recalculation upon completion the tax period when submitting the tax returns to the sales tax authority. If there are multiple sources of income payment, a property tax deduction is granted only to one source of income tax on the taxpayer's choice. The characteristics of the tax base definition, the calculation and payment of the tax on the proceeds of securities transactions and transactions with financial instruments of urgent transactions, of which the securities are the base asset, have been established by article 214-1 part of the Second Tax Code of the Russian Federation. ". Article 5 1. This Federal Law shall enter into force at the expiration of one month from the date of its official publication, with the exception of the provisions for which the present article establishes a different date of entry into force. 2. Paragraph 11 of article 1, paragraph 4 (in part of the provision of all tax declarations (calculation) at the place of account as the major taxpayers), paragraphs 1, 3, 8, 9, 12-15 and 17 of article 2 of this Federal Law shall enter into force on 1 January August 2008. 3. The provisions of article 2214, paragraph 3, paragraph 3, of the second paragraph of the second Tax Code of the Russian Federation (as amended by the present Federal Law) have been extended to legal relations that have arisen since 1 January 2002. 4. Paragraph 4 of article 250, paragraph 4, article 264, paragraph 1, article 264, paragraph 1, article 283, paragraph 1, paragraph 3, paragraph 1, of article 342, paragraph 4, paragraph 4, paragraph 4, paragraph 4, paragraph 4, paragraph 1, of the fourth sentence of paragraph 4, paragraph 1 Art. 394 of the second Tax Code of the Russian Federation (in the wording of this Federal Law), articles 26 to 2 of the federal law 5. The provisions of article 264-1, paragraphs 1, 3 and 5, of the second part of the second Tax Code of the Russian Federation (as drafted in this Federal Act) are being circulated. Tax payers who have entered into contracts for the purchase of plots of land referred to in article 264-1, paragraph 1, of the Second Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federal Law), from 1 January 2007 to 31 December 2011. 6. The provisions of paragraph 2 of article 80, paragraph 3, of the first part of the first Tax Code of the Russian Federation (as amended by the present Federal Law) apply. Until 1 January 2008, with regard to taxpayers, the average number of employees in 2006 exceeds 250. 7. Taxpayers, whose average number of employees in 2006 exceeds 250 persons, provide information on the 2006 average number of employees to the tax authority at the place of residence of the individual ) within one month after the entry into force of this Federal Act. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 December 2006 N 268-FZ