RUSSIAN FEDERATION FEDERATION LAW amending Chapter 22 of Part Two of the Tax Code of the Russian Federation and some other pieces of legislation Russian Federation Federation Adopted by the State Duma on July 8, 2006 Approved by the Federation Council on July 14, 2006 (In the wording of federal laws from 22.12.2008 N 268-FZ; dated 18.07.2011 N 218-FZ; of 23.02.2013 N 15-FZ) Article 1 Enroll Part Two of the second Tax Code of the Russian Federation (Parliament) of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 33, est. 3413, 3421, 3429; 2002, N 22, st. 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; 2005, N 1, st. 9; N 27, est. 2713; N 30, sect. 3101, 3118, 3128) the following changes: 1) Article 179-1 to declare invalid; (2) in article 179-2: (a) paragraph 1, add the following: " (3) distillation production in metal aerosol dispenser, which uses denatured ethyl alcohol as a raw material for the production of alcohol-containing perfumery-cosmetic products in metal aerosol packaging; (4) production of alcohol-containing products in metal aerosol packaging, which uses denatured ethyl alcohol as a raw material for production, a certificate for the manufacture of alcohol-containing products of household chemistry in metal aerosol packaging. "; b) Paragraph 4, add the following to sub-paragraphs 3 and 4: " (3) a certificate for the manufacture of alcohol-containing perfumery products in metal aerosol dispensers-on the basis of ownership (on the right of economic tax). management and (or) operational management) of the organization (s) of which the applicant organization owns more than 50 per cent of the statutory (stacking) capital (stock) of a limited liability company or shareholding company) of the production, storage and leave of the above mentioned Production, which uses denatured ethyl alcohol; 4) a certificate for the manufacture of alcohol-containing products of household chemistry in metal aerosol dispensers-if available (on the right to economic management and (or) operational management) 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 leave of the above products, as a raw material for which the denatured ethyl alcohol is used. "; , in paragraph 5: , in the sixth paragraph, after the words" decision to resume ", add the words" or renunciation of renewal ", after verification of the removal of the word" c " the date of receipt of the notification of removal ", the words", and the decision to renew the certificate " delete; paragraph fourteenth to be declared invalid; add the following paragraphs to read: " production of other alcohol-containing products by an organization with a certificate for the production of alcohol-containing perfumery-cosmetic products in metal aerosol packaging and (or) evidence for the manufacture of alcohol containing products products of household chemistry in metal aerosol dispenser; Transferring an organization with a certificate of production of alcohol-containing perfumery products in metal aerosol packaging and (or) a certificate for the production of alcohol-containing products of household chemicals in metal Aerosol package, denatured ethyl alcohol to another person. "; 3) to supplement article 179-3 with the following content: " Article 179-3. Certificates of registration of the person performing operations on straight-run petrol 1. Certificates of registration of the person performing the operation on straight-run gasoline (hereinafter referred to as the certificate) are issued to the organizations and individual entrepreneurs carrying out the following activities: production straight-run gasoline, including from raw materials (materials), the certificate for the production of straight-run gasoline; raw materials (materials)-Evidence for processing straight-run gasoline. For the purposes of this chapter, petrochemical products are understood to be products derived from the processing (chemical transformations) of the petroleum components (including non-run gasoline) and natural gas in organic matter and fraction, which are the final products and (or) are used in future for the release of other products, as well as the waste generated by the processing of straight-run gasoline in the production process. 2. The certificate shall indicate: 1) the name of the tax authority issuing the certificate; 2) the full and abbreviation of the organization (name, surname, patronymic of the individual entrepreneor), location of the organization (place of residence of an individual entrepreneor) and address (location of actual activity) by the organization (individual entrepreneor) of the activities referred to in paragraph 1 of this Article; 3) identification number Tax payer (SNI); 4) activity; 5) credentials of documents proving ownership (possession or use on other legal grounds, provided that the statutory (stacking) capital (fund) of the applicant organization is 100% of the contribution (shares) the production capacity and the location of the specified capacity; 6) the contract for the taxpayer to process oil, gas condensate, and associated of oil, natural gas, oil shale, coal and other raw materials, also processing products to obtain straight-run gasoline (if the contract exists); 7) details of the contract for the processing of straight-run gasoline with the production organization petrochemistry (subject to the said contract); 8) 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. The certificate shall be issued to the organizations and individual entrepreneurs, subject to the following requirements: certificate for the production of straight-run gasoline-if owned (on the right to own or use others) legal grounds, provided that the authorized (stacking) capital (fund) of the applicant organization is 100 per cent of the contribution (share) of the organization or the owner of the production capacity of the organization or individual entrepreneor (organization, in which the applicant organization owns more than 50 per cent of the statutory (stacking) capital (stock) of a limited liability company or shareholding company) for the production of straight-run gasoline and (or) if there is a contract for the provision of services for processing by the taxpayer oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as a result of which the production of straight-run gasoline was carried out; Reprocessing of straight-run gasoline-if owned (right of ownership) or use on other legal grounds, provided that the statutory (stacking) capital (fund) of the applicant organization is 100 per cent made up of the contribution (share) of the owning organization of the production capacity) of the organization or individual Businessman (organization in which the applicant organization owns more than 50 per cent of the statutory (stacking) capital (stock) of a society with limited liability or shareholdings) of production capacity petrochemicals, and (or) if there is a service agreement Recycling of the taxpayer from the straight-run gasoline held with the organization producing the petrochemical products. The tax authority is required to issue a certificate (notify the applicant of the refusal of the certificate) no later than 30 calendar days from the time the taxpayer submitted an application for the issuance of the certificate and the submission of copies of the certificate. as provided for in 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 taxpayer (unless otherwise specified by this article) shall submit to the tax authority an application for the issue of a certificate, details of the existence of the certificate necessary for the performance of the declared activity. (a copy of the documents confirming the right to economic maintenance and (or) operational control of the property assigned to it). To obtain a certificate for the production of straight-run petrol, the organization or individual entrepreneor is a processor of crude oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and another the raw materials and the products of their processing in lieu of proof of ownership (the right of economic management and (or) operational control) to the production capacity of straight-run gasoline can be submitted to the tax authority certified A copy of the oil processing services contract, gas condensate, of associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as their processing products with a tax authority at the location of the oil, gas condensate, and associated petroleum gas company Gas, natural gas, oil shale, coal and other raw materials, as well as processed products. The stamp shall be applied to the tax authority at the location of the organization or place of residence of the sole proprietor of the contract for the processing of oil, gas condensate, associated petroleum Gas, natural gas, oil shale, coal and other raw materials, as well as processed products. To obtain a certificate for the processing of straight-run gasoline, the organization or sole proprietor, the owner of the raw materials, instead of the documents confirming the right to own property (ownership or enjoyment of other legal rights). under the condition that the authorized (stacking) capital (fund) of the applicant organization is 100 per cent of the contribution (share) of the owning organization of the production capacity to the production, storage and leave of petrochemical products, can submit to the tax authorities a certified copy of the contract of delivery Services for the processing of straight-run gasoline, concluded with the organization conducting the production of petrochemical products, with a stamp of the tax authority at the location of the organization conducting the production of petrochemical products. The stamp shall be placed when submitting to the tax authority by location of the organization or place of residence of the individual entrepreneor engaged in the production of petrochemical products, copies of the contract for the provision of processing services straight-run gasoline. The certificates provided for in this article shall also be issued to an organization or an individual entrepreneor who has applied for a certificate, provided that the production capacity is in place for the purpose of of the organization in which more than 50 per cent of the statutory (warehousing) capital of the society is owned by the organization or the individual entrepreneor who issued the certificate limited liability of or voting shares of a joint-stock company. In this case, the organization or individual entrepreneor applying for the certificate shall submit to the tax authority documents confirming the organization's ownership, use and disposal of the property, and The documents confirming the ownership of the share (corresponding number of voting shares) in the authorized (warehousing) capital of the organization. 5. Tax authorities suspend the certificate in the case of: the failure of the organization or individual entreprenely to comply with the provisions of the law on taxes and charges on the calculation and payment of excise duties; nonreporting by the organization or individual entrepreneury-buyer (s) of straight-run gasoline during the three consecutive tax periods of the invoices submitted to the tax authorities under the article 201 of the present Code. In this case, the certificate shall be suspended by the certificate of the organization or individual entrepreneury-receiving (s) of the buyer (payee) of straight-run gasoline; the use of production, storage and marketing equipment non-equipped petrol, not equipped with gauging devices, and equipped with control and accounting equipment, malfunction and operating conditions of the reference and metering equipment 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 or sole proprio proprio of the certificate shall be required to notify in writing the tax authority which issued the certificate of their elimination of the violations resulting in the suspension of the certificate. The tax authority issuing the certificate shall decide whether or not to resume its activity and shall report it in writing to the organization or to an individual entrepreneor having a certificate within three days from The date of receipt of the notification of the removal of the violations resulting in the suspension of the certificate. The validity of the certificate at the time of suspension shall not be extended. Tax authorities withdraw the certificate in the case of: a statement by the organization or by an individual entreprenein; whether the organization or an individual entrepreneor issued the the procedure established in accordance with paragraph 3 of this article, the certificate to another person; the completion of the reorganization of the organization, if, as a result of the reorganization, the organization has lost its ownership of the production capacity, declared upon receipt of a certificate or termination The operation of the treaties in the second and third paragraphs of paragraph 4 of this article; changes in the name of the organization (change of surname, name, patronymic of the individual entrepreneor); change of location Organization (place of residence of an individual entrepreneor); termination of title or possession (use) on other legal grounds (provided that the authorized (stacking) capital (fund) of the applicant organization is 100 interest consists of the contribution (share) of the owning organization (a) The purpose of the operation is to: 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 by the organization or individual entrepreneor, the organization or individual entrepreneor is entitled to apply for receipt the new certificate. 7. The tax authority issuing the certificate shall be required to notify the organization or sole proprio in writing of the suspension or withdrawal of the certificate within three days from the date of the decision. " 4) in article 181, paragraph 1, subparagraph 2: in paragraph 2, the second word "is not considered as excisable goods" to be replaced by the words "are not considered as excisable goods"; paragraph 5 with words " and (or) perfumery-cosmetic a product with a volume of ethyl alcohol up to 90%, up to 90 per cent, if not more than 100 ml capacity in a capacity of 100 ml "; in paragraph 6 of the word" and entered into the State Register of Ethyl Spirits raw materials, alcoholic beverages and alcoholic beverages in the Russian Federation "delete; paragraphs 7 and 8 are void; 5) in article 182: (a) in paragraph 1: in subparagraph 1 of the word" (for Exclusions of the excisable goods referred to in article 181, paragraph 1, subparagraphs 7 to 10 of this Code, hereinafter referred to as petroleum products) "delete; sub-paragraphs 2 to 4 shall be declared null and void; in subparagraph 7 of the word", except for the transfer of petroleum products, " delete; sub-paragraph 8 "(8) transfer in the organization of produced excisable goods for further production of excisable goods, except for the transfer of the produced export gasoline for further production," the report stated. production of petrochemical products in the structure of an organization with Certificate of registration of the person performing the duty on straight-run gasoline and (or) the transfer of the manufactured denatured ethyl ethyl alcohol for the production of non-pyrostatious products in the structure of the organization with a registration certificate of the organization engaged in operations with denatured ethyl alcohol; "; in subparagraphs 9 and 10 of the word" (except petroleum products) ", delete; (except for petroleum products) and the words" (except for petroleum products) " for the purposes of paragraph 4 of this paragraph). in paragraph 12 of the word "(with the exception of petroleum products)", delete; (14) should be declared void; , add the following: 21) to straight-run gasoline The production of the export of straight-run gasoline. For the purposes of this chapter, the acquisition of straight-run gasoline is recognized as the acquisition of straight-run gasoline to property. "; (b) in paragraph 3, the words" excisable goods "should be replaced by" alcohol and beer "; 6) in paragraph 1 of article 183: (a) in the first indent of paragraph 4 of the words "(except petroleum products)" and the words "as well as operations which are tax objects under article 182, paragraph 1, subparagraphs 2, 3 and 4, of the present" Code, with petroleum products later placed under the customs regime " delete; b), paragraph 5, to declare invalid power; 7) in article 184, paragraph 2: (a) in the first paragraph of "(excluding oil products)" delete; b) the third and fourth paragraphs shall be repealed. power; 8) in article 187: (a) paragraph 2, add the following sentence: " 4) as the amount of goods sold (transferred) in kind to calculate excise duty when applying a firm (specific) tax rate and as estimated value of sales Excise goods calculated on the basis of the maximum retail prices for the calculation of excise duty applying the ad valorem rate (in percentage) of the tax rate on excisable goods for which combined tax rates have been established, consisting of firm (specific) and ad valorem (percentage) of tax rates. The estimated value of the tobacco products for which combined tax rates are established is determined in accordance with article 187-1 of this Code. "; b) paragraph 3 shall be declared void; in paragraph 4. The words "as well as in the initial implementation of the excisable goods that are taking place and imported from the territory of the Republic of Belarus," delete; d) will be supplemented by paragraph 8 as follows: " 8. The tax base for the tax object referred to in article 182, paragraph 1, paragraph 1, of the present Code is defined as the amount of straight-run gasoline obtained in kind. "; 9. to supplement article 187-1 of the following Content: " Article 187-1. The procedure for determining the calculated cost of tobacco products has the combined tax rates 1. The estimated value is the product of the maximum retail price specified in the consumer package (package) of tobacco products and the number of consumer packs (packs) of tobacco products sold during the period of the reporting tax period or imported into the customs territory of the Russian Federation. 2. The maximum retail price is the price above which the unit of consumer package (a pack) of tobacco products cannot be sold to consumers by retailers or individual entrepreneurs. The maximum retail price is set by the taxpayer per unit of consumer package (pack) of tobacco products separately for each brand (each name) of tobacco products. Under the mark (name), for the purposes of this chapter it is understood to be an asphaltive position of tobacco products that is different from the other brands (names) of the individual denomination given by the manufacturer or licensor and other characteristics- Formula, size, presence or absence of a filter, packaging. 3. Taxpayer is obliged to submit to the tax authority at the place of registration of the tax register (customs authority at the place of excise duty) the notification of maximum retail prices (hereinafter-the notification) for each brand (each name) of tobacco products not later than 10 calendar days before the start of the calendar month from which the maximum retail prices specified in the notification will apply. The notification form shall be established by the Ministry of Finance of the Russian Federation. 4. The maximum retail prices declared in the notification referred to in paragraph 3 of this Article, as well as the month and year of manufacture of tobacco products, are subject to each consumer package (package) of tobacco products, The period of validity of the notice (excluding tobacco products not taxable or tax-exempt under article 185 of this Code). Production during the period of validity of one stamp (one name) of tobacco products with a maximum retail price other than the maximum retail price specified in the notification shall not be permitted. 5. The maximum retail prices declared in the notification referred to in paragraph 3 of this Article, as well as the month and year of manufacture of tobacco products, are to be applied for each consumer package (package) of tobacco products, starting with The first day of the month following the date of the notification is valid for at least one calendar month. The taxpayer has the right to change the maximum retail price for all brand names or brands of tobacco products by submitting the following notification in accordance with paragraph 3 of this article. The maximum retail prices shown in the following notice shall be applied to each consumer package (a package) of tobacco products starting from the first day of the month following the date of notice, but not earlier than the minimum the validity period of the previous notification. 6. In the case of a single stamp (transfer) of a single stamp (single name) with different maximum retail prices specified in the consumer package during one tax period (a pack), the estimated value is defined as the product of each maximum retail price specified in the consumer package (package) of the tobacco product, and the number of sales units sold (packs) on which is specified corresponding maximum retail price. "; 10) in Article 189 of the words "paragraph 1" shall be replaced by "paragraph 2"; 11) in article 190, paragraph 2, the word "petroleum" shall be replaced by the words "goods referred to in article 181, paragraph 1, subparagraphs 7 to 10 of this Code" (hereinafter referred to as "the present chapter"). petroleum products) "; 12) Article 191, paragraph 1, to complete the following subparagraph 3: " 3) on excisable goods for which combined tax rates consist of a firm (specific) and Advalorne (percentage) of tax rates, as imported excisable goods in in kind to calculate the excise tax when applying a firm (specific) tax rate and the calculated value of imported excisable goods calculated on the basis of the maximum retail prices, for the calculation of excise duties in the application of the ad valorem. (percentage) of the tax rate. The calculated value of the excisable goods for which combined excise rates are established is determined in accordance with article 187-1 of this Code. "; " 1. Taxation of excisable goods is based on the following tax rates: ------------------------------------------------------------------- Types of excisable goods | Tax rate (in |percent and/or) | and pennies per unit | dimensions) ------------------------------------------------------------------- Alcohols of all raw materials (in 23 roubles. 50 cops. For 1 litre, ethyl alcohol-raw of all raw alcohol of raw materials) ethyl alcohol-containing 0 rbl. 00 cop. For 1 liter of perfumery-cosmetic products in an unaqueous ethyl metal aerosol dispenser of alcohol contained in excisable products Spirstablesy products domestic 0 RUB. 00 cop. 1 litre of Chemistry in metal aerosol-free ethyl ethyl packaging of alcohol contained in excisable products of Alcoholic products (except for 162 rubles). 00 cop. for the wine of natural, including champagne, 1 litre of alcohol, sparkling, sparkling, ethyl, ethyl, contained ethyl alcohol with no more than 6 per cent of finished products in excise products, produced from vinomaterials produced without the addition of ethyl alcohol) and alcohol-containing products (with the exception of alcohol-containing perfumery-cosmetic products in metal aerosol dispensers and alcohol-containing products of household products) in metal aerosol package) Guilt natural (except 2 Rub. 20 cops. (1 litre of champagne, sparkling, carbonated), natural beverages with a content of ethyl alcohol not more than 6% of the volume of finished products made from wine-materials produced without adding ethyl alcohol Vin Champagne, Rub, carbonated, 10 rubles. 50 cops. 1 litre stupeys with normative (standardized) 0 rubles. 00 cop. For 1 litre with a volume of ethyl alcohol up to 0.5 per cent and Beer with normative (standardized) 2 rubles. 07 cop. For 1 litre with ethyl alcohol content above 0.5 and up to 8.6% Pivo with normative (standardized) 7 rubles. 45 cops. For 1 litre with ethyl alcohol content above 8.6% Tobacco pipes, smoking jacket, 300 rubles. 00 cop. One kg of chewing, sauspious, snorkelling, except for tobacco used as raw material for the production of tobacco products Cigar 17 rubles. 75 cops. In December, the dollar rose to the dollar by 1.56 rubles to 27.1 rubles. 00 cop. For 1,000 Cigarettes with 100 rubles filter. 00 cop. per 1,000 plus 5 percent of the calculated value calculated from the maximum retail price, but not less than 115 rubles. 00 cop. For the first time in the first instance of the Cigarette Cigarette (Cigarette). 00 cop. for 1,000 plus 5 percent of the estimated cost calculated from the maximum retail price, but not less than 60 rubles. 00 cop. 1 000 pieces of cars with a capacity of 0 rubles. 00 cop. For 0.75 engines, up to 67.5 kW (90 l). (c) kW (1 l. (c) Vehicles with a capacity of 18 rubles ($). 00 cop. For 0.75 engine power exceeding 67.5 kW (90 l). (c) and to kW (1 l. (c) 112.5 kW (150 l. (c) Vehicles with a capacity of 181 roubles. 00 cop. for 0.75 motor vehicles above 112.5 kW (150 l. (c), kW (1 l. (c) Motorcycles with an engine power greater than 112.5 kW (150 l. (c) Motor gasoline and octane number, 2 657 rubles. 00 cop. 1-up to "80", including ton-ton-petrol, with other octane 3,629 rubles. 00 cop. Diesel fuel prices grew by 1% to RUB 1.01 billion from RUB 1.08 billion. 00 cop. Motor oil for diesel and (or) 2 951 roubles. 00 cop. For 1 carburettor (injection) engines, a ton of rectangular gasoline 2 657 rubles. 00 cop. (1 ton; 14) in article 194: (a) in paragraph 3, replace the words "value (sum derived from the addition of the customs value and payable customs duty)" with the words "the maximum retail price"; (b) in paragraph 6 of the word "(except petroleum products)", delete; 15) in article 195 (2): (a) the first paragraph should be supplemented with the words ", including the structural subdivision of the retail organization. Implementation "; b) paragraphs 2 and 3 are no more effective; (c) Paragraph 4 should read as follows: "For the operations referred to in article 182, paragraph 1, subparagraph 7, of this Code, the date of transfer shall be deemed to be the date of signature of the act of acceptance-transfer of the excisable goods."; (d) To supplement the paragraph with the following: " For the operation referred to in article 182, paragraph 1, subparagraph 21 of this Code, the date of receipt of straight-run gasoline shall be recognized as the date on which it is received by the organization holding the certificate Processing of straight-run gasoline. "; 16) in Article 198: (a) In paragraph 1, the words "with the oil products referred to in article 182, paragraph 1, subparagraphs 2 and 3, of this Code" should be replaced by the words " for the realization (transfer) of straight-run gasoline by a taxpayer holding a certificate for the production of straight-run for gasoline, a taxpayer with a certificate for the processing of straight-run gasoline (including on the basis of status documents of the owner of the straight-run gasoline produced from raw materials (materials), "; b) in the paragraph 2 words "petroleum product sales" replaced by words " [ [ direct-run gasoline]] operations (including on the basis of status documents of the owner of straight-run gasoline produced from raw materials) by the taxpayer holding a certificate of production straight-run gasoline, tax payer with a certificate for the processing of straight-run gasoline, as well as operations to implement denatured ethyl alcohol by a taxpayer holding a certificate for the production of denatured ethyl a spirit, a taxpayer with a certificate of Production of non-pyrotechnic products, "; in) in paragraph 4 of the word" (excepting petroleum products) ", delete; d), paragraph 5: d) in paragraph 7: in subparagraph 1: second Paragraph (9), paragraph 9, should read: " 9. When implementing denatured ethyl alcohol by a taxpayer having a certificate for the production of denatured ethyl alcohol, an organization with a certificate for the production of non-pyrostaking products, the calculation documents, Primary records and invoices are issued without the appropriate excise duties. On the basis of the status documents of the owner of straight-run gasoline, the taxpayer holding a certificate for the production of straight-run gasoline, a person holding a certificate for the processing of straight-run gasoline, Primary records, invoices (from the producer of straight-run gasoline to its owner, and the owner of straight-run gasoline) are discharged without appropriate excise duties. In doing so, the documents in question are stamped "No Excise". When implementing straight-run gasoline by a taxpayer holding a certificate for the production of straight-run petrol, the person holding the certificate Reprocessing of straight-run gasoline, settlement documents, primary accounting records and invoices are issued without the corresponding amounts of excise tax. In doing so, the above documents make a stamp or stamp "No excise". "; 17) in article 199: (a) in the third paragraph of paragraph 2, the words" (except oil products) " should be deleted; b), paragraph 4 should be stated in , to read: " 4. In the case of transactions with denatured ethyl ethanol referred to in article 182, paragraph 1 (20), of this Code, and (or) in the case of non-gallon petrol operations referred to in article 182, paragraph 1 (1), of this Code, The excise duty is taken into account in the following order: 1) the sum of the excise tax calculated by the taxpayer for the operations referred to in article 182, paragraph 1 (20), of this Code, when further use of the taxpayer received by the taxpayer denatured ethyl alcohol as a raw material for the production of non-pyroboratum The value of the delivered denatured alcohol is not included. Amount of excise duty calculated on the operations referred to in article 182, paragraph 1 (20) of this Code, when the taxpayer continues not to use the obtained denatured ethyl alcohol as a raw material for production Non-pyrotechnic products are included in the value of the passed denatured alcohol; 2) the sum of the excise tax calculated by the taxpayer for the operations referred to in article 182, paragraph 1, of this Code, at the future (including, for processing on a long term basis) of the The straight-run gasoline as a raw material for the production of petrochemical products in the value of straight-run gasoline is not included. Amount of excise tax calculated on the operations referred to in Article 182, paragraph 1, paragraph 1, of this Code, when the taxpayer continues not to use the taxpayer's commercial gasoline as a raw material for the production of petrochemical products; is included in the value of the transmitted straight-run gasoline. "; 18) in article 200: (a) in paragraph 2: in the first paragraph of" (excluding oil products) "delete; paragraph 2 after" in the process in addition to the words "within the limits of" with the words "norms of international law" Technology loss and (or) "; b) in paragraphs 3 and 5 of the word" (except petroleum products) ", delete; , paragraphs 6, 8 to 10, to recognize lapd; d) to supplement paragraphs 13 to 15 as follows: " 13. The deductiums are subject to the amount of the excise tax paid by the taxpayer holding a certificate for the production of straight-run gasoline in the implementation of straight-run gasoline by the taxpayer holding a certificate for the processing of straight-run gasoline (at the time of manufacture of the gasoline). the submission of documents in accordance with article 201, paragraph 13, of the present Code). 14. The deductions are subject to the amount of the excise tax assessed by the taxpayer holding a certificate for the production of straight-run gasoline, with the duty to run with straight-run gasoline the operations referred to in Article 182, paragraphs 7 and 12, of this Code (under The submission of documents confirming the export of straight-run gasoline for the production of petrochemical products by persons holding a certificate for the processing of straight-run gasoline, in accordance with paragraph 14 of Article 201 of this Code. 15. The deductiums are subject to the amount of the excise duty on the export of straight-run gasoline by the taxpayer holding a certificate for the processing of straight-run gasoline, using the obtained straight-run gasoline by the taxpayer himself. petrochemical products and (or) with the transfer of straight-run gasoline for production of petrochemical products on a long-term basis (based on the contract for the processing of the straight-run gasoline taxpayer) Submission of documents pursuant to article 201, paragraph 15, of the Code. "; 19) in article 201: (a) the first paragraph of paragraph 1 is supplemented with the words" unless otherwise provided for by this article "; b) (Spend on force-Federal Law dated 18 July 2011. N 218-FZ c) in paragraph 3, the words "implemented (transferred)" delete; d) paragraphs 4, 6, 8-10 shall be declared void; d) to supplement paragraphs 13 to 16 as follows: " 13. The tax deductions specified in article 200, paragraph 13, of this Code are made when the taxpayer is presenting the following documents to the tax authorities: 1) copies of the contract with the tax payer straight-run gasoline; 2) of the invoice to the sales tax authority, which consists of the buyer (the receiver) of straight-run gasoline. The form and procedure for submission to tax authorities of registries shall be determined by the Ministry of Finance of the Russian Federation. The stamp shall be placed in the event that the information specified in the tax declaration of the taxpayer who has the certificate is in conformity with the information contained in the invoices submitted by the buyer. The mark shall be placed by the tax authority not later than five days from the date on which the tax declaration is submitted in a manner determined by the Ministry of Finance of the Russian Federation. 14. The tax deductions referred to in article 200, paragraph 14, of this Code are made when the taxpayer with a certificate for the production of straight-run gasoline is submitted to the tax authorities when it is transferred (including on the basis of The owner of the straight-run gasoline) to the person holding a certificate for the processing of straight-run gasoline, the following documents: 1) when the export of straight-run gasoline was transferred for processing on a pressure basis: copy of the taxpayer's contract with the person holding the certificate of processing on straight-run gasoline; copies of the certificate for the processing of straight-run gasoline by the person with whom a contract for the processing of straight-run gasoline was concluded; the registry of invoices issued by the person holding the certificate Reprocessing of straight-run gasoline. The form and procedure for the submission of registers to tax authorities are determined by the Ministry of Finance of the Russian Federation; 2) in the transfer of straight-run gasoline (including on the basis of the owner's status documents of the straight-run gasoline) a person holding a certificate for the processing of straight-run gasoline: copies of the contract between the owner of the straight-run gasoline and the taxpayer; copy of the contract between the owner of the straight-run gasoline and the person having certificate for the processing of straight-run gasoline; copy The owner of straight-run gasoline (in the case of such documents) the taxpayer transferred the straight-run gasoline to the person holding a certificate for the processing of straight-run gasoline; straight-run petrol or an act of acceptance-the transfer of straight-run gasoline to the person holding a certificate for the processing of straight-run gasoline. 15. The tax deductions referred to in article 200, paragraph 15, of this Code are made when the taxpayer is submitted to the tax authorities of any one of the following documents proving the transfer of straight-run gasoline by the taxpayer himself and (or) the organization providing the taxpayer with services for the processing of straight-run gasoline, in the production of petrochemical products: 1) invoice for internal displacement; 2) on the consignment note on the side; 3) The act sheet; 4) Receive-transfer of raw materials for processing; 5) act of receipt-transfer between structural units of the taxpayer; 6) of the act of write-off. 16. Tax deductions of excise tax amounts actually paid to vendors on the purchase of denatured ethyl alcohol for the production of alcohol-containing perfumery-cosmetic products in metal aerosol packaging and (or) for production The alcohol-containing products of household chemistry in metal aerosol dispensers are produced when the taxpayer is presenting the following documents: 1) a certificate for the manufacture of alcohol-containing products perfumery products in metal aerosol packaging and (or) A certificate for the manufacture of alcohol-containing products of household chemistry in metal aerosol dispenser; 2) copies of the contract with the manufacturer of denatured ethyl alcohol; 3) invoices issued by the manufacturer Denatured ethyl alcohol; 4) payment documents confirming the payment of the excise duty on diurinated ethyl alcohol; 5) write-off acts (acts of acceptance-transfer between units of the taxpayer, "; 20) paragraph 5 of article 203 to declare void; 21) in article 204: (a), paragraph (2) shall be declared null and void; b) in paragraph 3 of the words" listed in article 181, paragraph 1, subparagraphs 1 to 6 of this Code, "delete, to be supplemented by the words", unless otherwise provided for in this article "; , paragraph 3-1, amend to read: " 3-1. The payment of the excise duty on straight-run gasoline and denatured ethyl alcohol by taxpayers holding a certificate of registration of the person performing the duty on straight-run gasoline, and (or) the certificate of registration of the organization performing the operation with ethyl alcohol produced no later than the 25th day of the third month following the tax period. "; g) in paragraph 4: in the first paragraph of" (excluding oil products) " delete, add In the words "unless otherwise provided in this article"; paragraphs 3 to 5 are void; to add the following paragraphs to the following paragraphs: " When performing transactions recognized by the tax object under article 182, paragraph 1, paragraph 1, of the present The Code, the payment of excise duty is made at the place of purchase of the excise goods purchased in the property. When performing operations recognized by a tax object in accordance with article 182, paragraph 1, paragraph 1, of this Code, the payment of excise duties shall be made at the place where the taxpayer is located. "; d) in paragraph 5: paragraph 1 should be supplemented with the words ", and taxpayers who have certificates of registration of the person performing the operation on straight-run petrol, and (or) a certificate of registration of the organization engaged in the operation with denatured ethyl alcohol, -not later than the 25th day of the third month following the reporting period; paragraphs 3 and 4 are invalid. Article 2 (Unused-Federal Law 23.02.2013 N 15-FZ) Article 3 Amend the Code of the Russian Federation on Administrative Offences (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1; 2005, N 1, est. 37), the following changes: 1) in article 14.6: a) in the first paragraph in the paragraph, replace by " 1. Overhead ", after the words" (tariffs, rates, rates and so on), "to supplement the words" on tobacco products with an overstatement of the maximum retail price given by the manufacturer on each consumer package (repack), "; b) to supplement Part 2, to read: " 2. Liability for infraction of this article by retailers or individual entrepreneurs may not be attributed to the producer or supplier of tobacco products. "; 2) in article 15.12: a) , amend to read: " Article 15.12. The release or sale of goods and products whose requirement is marking and/or information necessary for the implementation of the tax control, without the appropriate The marking and (or) information, as well as the violation of the specified order of application of such marking and/or labelling information "; b), amend the first paragraph to read: " 1. Issuance of goods and products by the producer or individual entrepreneor without marking and (or) application of the information provided for in the legislation of the Russian Federation for the implementation of tax control, as well as with violation The order of the appropriate marking and (or) application of the information in the event that such markings and (or) the application of such information are mandatory-"; ), the first part of 2 should read: " 2. Sale of goods and products without the marking and (or) application of the information provided by the legislation of the Russian Federation for the implementation of tax control, in the event that such marking and (or) the application of such information are mandatory, and storage, carriage or acquisition of such goods and products for the purpose of marketing-". Article 4 Admit invalid: 1) paragraph 51 (6), paragraph 53 (4), paragraph 54 (5), paragraph 56, paragraph 56, Article 1, paragraph 57 (3) of the Federal Act dated December 29, 2000 N 166-FZ " On introducing amendments and additions to the Second Tax Code of the Russian Federation " 2001, N 1, sect. 18); 2) Paragraph 3 of Article 1 of Article 1 of the Federal Law of 7 August 2001 N 118-FZ " On introducing amendments and additions to Chapter 22 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3421); 3) Paragraph 26, Paragraph 26, paragraphs 3 to 5 of Article 1 of the Federal Law of 29 May 2002 N 57-FZ " On the introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026); 4) paragraph 3, paragraphs 6 to 13 and 25 of paragraph 5, paragraphs 5 and 6, paragraphs 6 and 7, paragraphs 6 and 7, paragraphs 3 to 5 of paragraph 8, paragraphs 5 and 6 of paragraph 13, paragraphs 7 to 9, and 15, paragraphs 7 to 14, paragraph 18, paragraph 18, paragraphs 11 and 12 of paragraph 20, paragraphs 5 to 8, twelfth to sixteenth, nineteenth to twenty-second paragraph 21 of article 1 of Federal law from "On introducing amendments and additions to Part Two of the Tax Code of the Russian Federation and certain other acts of the Russian Federation's legislation" (Collection of Laws of the Russian Federation, 2002, No. 3027); 5) Article 1, paragraph 1, of the Federal Law of 31 December 2002, N 191-FZ " On amendments and additions to Chapters 22, 24, 25, 26-2, 26-3 and 27 parts of the Second Tax Code of the Russian Federation and certain other acts of the Russian Federation's legislation (Legislative Assembly of the Russian Federation, 2003, N 1, art. 6); 6) paragraphs 5 and 8 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); 7) Federal Act of 30 June 2005, N 74-FZ " On amendments to Article 182 of the second Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2713); 8) paragraph 1, paragraph 30, fourth paragraph 2, second and third paragraphs 3, second and third paragraphs 4, paragraphs 2 to 4, paragraph 13, paragraph 3, paragraph 14, paragraphs 2 to 10, of article 1, paragraph 15, of the Federal of the Law of 21 July 2005 No. 107-FZ " On amendments to Part Two of the Tax Code of the Russian Federation and on the Recognition of the Fact of Certain OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 2005, No. 3118). Article 5 1. Persons holding a certificate of registration of the person performing the operation with petroleum products (except for the export certificate for the export duty on straight-run gasoline) until 1 January 2007 and implementing petroleum products received on 1 January 2007 " Excise tax payers shall be recognized as taxpayers by 1 January 2007 and (or) shipped to the specified date. 2. For petroleum products received by taxpayers through 1 January 2007 and (or) shipped to the specified date, the provisions of Chapter 22 of Part Two The Tax Code of the Russian Federation , as amended on 31 December 2006, unless otherwise specified in this article. 3. The excise duties on petroleum products specified in Part 1 of this Article (excluding petroleum products sold outside the Russian Federation) shall be paid not later than the 25th day of the month following the month in which the sale occurred petroleum products. 4. For petroleum products received (recovered) before 1 January 2007 and on petroleum products received (recovered) after that date, which were shipped to the taxpayer up to and including 31 December 2006, and sold out of range OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the year. 5. On straight-run gasoline, including produced from raw materials (materials) received by taxpayers prior to 1 January 2007 and (or) shipped to them before the specified date, in the future to be sold to persons, The provisions of chapter 22 of part two of the second The Tax Code of the Russian Federation in the wording of 31 December 2006. 6. The payment of the sum of the excise duties is made by the taxpayer at its location, and also at the location of each of its separate units, based on the proportion of the tax attributed to these separate units, defined as the value of The weight of the sales of petroleum products (in kind) by a single unit in total sales of petroleum products in general in relation to the taxpayer. 7. The calculation of the sum of the excises to be paid at the location of the separate units is carried out by the taxpayer on its own. 8. The tax returns shall be submitted by tax payers to the tax authorities at their place of residence, as well as at the location of each of their separate units within the time limits prescribed in paragraphs 2 to 5 of this article. 9. The amounts of the excise duties on petroleum products are included in the value of petroleum products. 10. The sum of the excise duties on the import of oil products to the customs territory of the Russian Federation before 1 January 2007 is included in the value of petroleum products. 11. The organizations and individual entrepreneurs are entitled to submit to the tax authorities a statement and copies of the relevant documents as of 1 October 2006, in accordance with article 179-3 of Part Two (in the wording of this Federal Law) to obtain a registration certificate for the person doing the straight-run operation Gasoline. Preface up to the definition by the Ministry of Finance of the Russian Federation of the procedure for the issuance of certificates in accordance with article 173-3, paragraph 3, of the second part of the The Code of the Russian Federation (as amended by the present Federal Act) is issued in the manner determined by the Ministry of Finance of the Russian Federation in accordance with article 179-1, paragraph 3, of part two The Russian Tax Code. Article 6 The provisions of article 8, paragraph 2, and article 14, paragraph 2, of the Federal Act on State regulation of production and The turnover of ethyl alcohol, alcohol and alcohol-containing products " (in the wording of the Federal Act of 7 January 1999 N 18-FZ) do not apply until 1 January 2007 in relation to the turnover of perfumery and cosmetic products, packed in Consumer packaging (consumption packagings) not exceeding 100 ml, c by volume of ethyl alcohol up to 80% inclusive, as well as perfumery-cosmetic products that are spread in the capacity not more than 100 ml, with a volume of ethyl alcohol up to 90%, if available on a bottle of pulverizer. Article 7 1. This Federal Act shall enter into force on 1 January 2007, but not earlier than one month from the date of its official publication, with the exception of the provisions for which the present article sets a different date of entry into force. 2. Article 1, paragraph 6, paragraph 9, paragraphs 8 to 11, paragraph 1, and paragraph 2, second paragraph 2, of this Federal Act for cigarettes without filter and cigarettes shall enter into force on 1 July 2007. 3. Paragraph 2 of Article 2 of this Federal Law comes into force on 1 January 2008 with respect to cigarettes with filter, as of July 1, 2008-for cigarettes without filter and cigarettes. 4. Article 1, paragraph 5, of this Federal Law shall enter into force on 15 December 2006, but not earlier than one month after the official publication of this Federal Law. 5. Until the day of entry into force of Article 1, paragraph 9, paragraph 9 of this Federal Law for cigarettes without filter and cigarettes, the estimated value of cigarettes without filter and cigarettes is determined on the basis of the maximum retail prices specified in OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6. According to excisable goods, for which combined tax rates have been imported into the customs territory of the Russian Federation up to and including 31 December 2006, which do not contain the maximum retail prices, month and year Manufacture on the packaging and not in circulation at the time of the entry into force of this Federal Act, the estimated value is determined by the maximum retail price specified in the notice provided for in article 3, paragraph 3 187-1 Russian Tax Code . 7. Part 11 of Article 5 and Article 6 of this Federal Law shall enter into force on the date of the official publication of this Federal Law. President of the Russian Federation Vladimir Putin Moscow, Kremlin July 26, 2006 N 134-FZ