Amending Chapter 22, Part Two Of The Tax Code Of The Russian Federation And Some Other Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в главу 22 части второй Налогового кодекса Российской Федерации и некоторые другие законодательные акты Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW on amendments to Chapter 22, part two of the tax code of the Russian Federation and some other legislative acts of the Russian Federation adopted by the State Duma on July 8, 2006 year approved by the Federation Council July 14, 2006 year (as amended by the Federal law of 22.12.2008 N 268-FZ;
from 18/N 218-FZ; from 23.02.2013 N 15-FZ), Article 1 made to Chapter 22, part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340; 2001, N 1, p. 18; N 33, art. 3413, 3421, 3429; 2002, N 22, art. 2026; N 30, art. 3027; 2003, N 1, art. 6; N 22, art. 2066; N 23, art. 2174; N 28, art. 2886; 2004, N 27, art. 2711; N 31, art. 3222; 2005, N 1, art. 9; N 27, art. 2713; N 30, art. 3101, 3118, 3128) as follows: 1) Article 179-1 recognize lapsed;
2) Article 179-2: a) paragraph 1, subparagraphs 3 and 4 be supplemented as follows: "3) manufacture alcohol containing products in metal aerosol packaging, as a raw material for the production which uses denatured ethyl alcohol, alcohol production certificate of perfumery and cosmetic products in metal aerosol package;
4) manufacture alcohol containing products in metal aerosol packaging, as a raw material for the production which uses denatured ethyl alcohol-certificate for production of alcohol containing products of household chemistry, metal aerosol package. ";
b) paragraph 4 Sub-paragraphs 3 and 4 be supplemented as follows: "3) certificate for production of alcohol of perfumery and cosmetic products in metal aerosol cans-if the property (on the right of economic management and (or) operational management) of the Organization (the organization that the applicant owns more than 50 per cent of the authorized (share) capital (Fund), of a society with limited liability or joint-stock company voting shares) production, storage and release of these products as a raw material for the production of denatured ethyl alcohol that is using;
4) certificate for production of alcohol containing products of household chemistry, metal aerosol cans-if the property (on the right of economic management and (or) operational management) of the Organization (the organization that the applicant owns more than 50 per cent of the authorized (share) capital (Fund), of a society with limited liability or joint-stock company voting shares) production, storage and release of these products as raw materials for the production of which used denatured ethyl alcohol. ";
in paragraph 5): the sixth paragraph, after the words "the decision to resume the" add the words "or refuse to renew", the words "after verifying the address" should be replaced by the words "the date of notification of the removal of", the words "and the decision on the renewal of the certificate" should be deleted;
paragraph 14th shall be invalidated;
supplement paragraphs read as follows: "a product alcohol production organization in testimony on alcohol production perfumery-cosmetic production in metal aerosol package and (or) the certificate for production of alcohol containing products of household chemistry, metal aerosol package;
transfer organization with a certificate for production of alcohol of perfumery and cosmetic products in metal aerosol package and (or) the certificate for production of alcohol containing products of household chemistry, metal aerosol package, denatured ethyl alcohol other person. ";
3) supplement article 179-3 read as follows: "article 179-3. Certificate of registration of the person doing the operation with prjamogonnym gasoline 1. Certificate of registration of the person doing the operation with prjamogonnym petrol (hereinafter in this chapter-certificate) shall be issued by the organizations and individual entrepreneurs engaged in the following activities: manufacture of straight-run gasoline, including raw materials (materials),-a certificate for production of straight-run gasoline;
the production of petrochemical products, which are used as raw materials straight-run gasoline, including raw materials (materials), certificate of processing straight-run petrol.
For the purposes of this chapter, products of petrochemistry refers to products obtained from processing (chemical transformation) components of oil (including straight-run petrol) and natural gas into organic substances and factions, which are the final products and (or) used to issue other products based on them, as well as residue processing of straight-run gasoline during manufacturing of these products.
2. The certificate shall contain the following: 1) name of the tax authority issuing the certificate;

2) full and abbreviated name of the Organisation (surname, name, patronymic of the individual entrepreneur), location of the Organization (the place of residence of an individual entrepreneur) and address (place of actual activities) implementing organization (individual entrepreneur) activities referred to in paragraph 1 of this article;
3) taxpayer identification number (Tin);
4) activity;
5) details the documents confirming the property right (ownership or use on other legitimate grounds provided that authorized (total) capital (Fund) Organization, which consists of 100% of the contribution (share)-owner of production capacity) on production capacity, and the location of these facilities;
6) details the contract on rendering of services by the taxpayer for oil refining, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as products of their processing in order to obtain a straight-run gasoline (in the presence of the Treaty);
7) details of the contract on rendering of services on processing of straight-run gasoline with the organization carrying out the production of petrochemical products (in the presence of the Treaty);
8) registration certificate number and date of issue.
3. the procedure for the issue of the certificate is determined by the Ministry of Finance of the Russian Federation.
4. the certificate shall be issued to organizations and individual entrepreneurs subject to the following requirements: certificate for the production of straight-run gasoline-if the property (on the right of ownership or use on other legitimate grounds provided that authorized (total) capital (Fund) Organization in 100 percent contribution (share)-owner of production capacity) organization or sole proprietorship (an organization that the applicant owns more than 50 per cent of the authorized (share) capital (Fund), of a society with limited liability or joint-stock company voting shares) production and (straight-run gasoline or) with a contract on rendering of services on processing of taxpayer of crude oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as products of their processing, as a result of which the production of straight-run gasoline;
evidence for processing of straight-run gasoline-if the property (on the right of ownership or use on other legitimate grounds provided that authorized (total) capital (Fund) Organization in 100 percent contribution (share)-owner of production capacity) organization or sole proprietorship (an organization that the applicant owns more than 50 per cent of the authorized (share) capital (Fund), of a society with limited liability or joint-stock company voting shares) production of petrochemical products and (or) in the presence of the contract on rendering of services on processing of belonging to this taxpayer straight-run gasoline, concluded with the organization carrying out the production of petrochemical products.
The tax authority shall issue a certificate (notify the applicant about the refusal to issue the certificate) no later than 30 calendar days from the date of presentation of applications for the certificate of the taxpayer and providing copies of documents envisaged by this article. Notification shall be sent to the taxpayer in writing indicating the reasons for rejection. To obtain a certificate of taxpayer (unless otherwise provided in this article) is the tax authority a statement on the issue of the certificate, information concerning the availability of the necessary for the implementation of the declared activity of production capacities, copies of documents confirming the property right of the taxpayer to the indicated power (copies of documents confirming the right of economic management and (or) operational management of property assigned to them).

To obtain a certificate for production of straight-run gasoline organization or individual entrepreneur-refiner of crude oil and gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as their products instead of the documents confirming the property right (the right of economic management and (or) operational management) on the production of straight-run gasoline, a tax authority may submit a certified copy of the contract on rendering of services for oil refining , gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as their products marked with the tax authority at the place of location of the institution carrying out the processing of oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as their products. The specified mark affixed in the submission to the tax authority at the place of location of the organization or place of residence of the individual businessman copies of the contract on rendering of services on processing of oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as their products.
To obtain a certificate for refining straight-run gasoline organization or individual entrepreneur-the owner of raw materials instead of the documents confirming the property right (ownership or use on other legitimate grounds provided that authorized (total) capital (Fund) Organization in 100 percent contribution (share)-owner of the production facilities) on the production, storage and release of petrochemical products, may submit to the tax authorities of a certified copy of the contract on rendering of services on processing of straight-run gasoline concluded with the organization carrying out the production of petrochemical products, marked with the tax authority at the place of location of the institution carrying out the production of petrochemical products. The specified mark affixed in the submission to the tax authority at the place of location of the organization or place of residence of the individual businessman, producing petrochemical products, copy of the contract on rendering of services on processing of straight-run gasoline.
The certificate provided for in this article shall be issued to the organization or the individual businessman, applicants for the extradition of the corresponding certificate, subject to the availability of production capacities necessary for obtaining evidence, owned by an organization or individual entrepreneur organization requesting a statement about the issue of the certificate, own more than 50 per cent of the authorized (share) capital (Fund), of a society with limited liability or joint-stock company's voting shares. In this case, the organization or individual entrepreneur who have a statement on the issue of the certificate, shall submit to the tax authority the documents confirming the right of the Organization to possess, use and dispose of the assets and documents confirming possession of specified shares (corresponding to the number of voting shares) in the company's Charter (aggregate) capital (Fund).
5. tax authorities suspend the certificate in case of failure: the organization or individual provisions of the legislation on taxes and fees in part of the calculation and payment of excise duties;
failure by an organization or individual entrepreneur-buyer (consignee), straight-run gasoline for three successive tax periods registers invoices submitted to the tax authorities in accordance with article 201 of the present code. In the case of the certificate are suspended organization or sole proprietorship-buyer (recipient), straight-run gasoline;
the use of technological equipment for production, storage and realization of straight-run gasoline, not equipped with control devices incorporate their volumes, as well as fitted with a failed control and accounting and measuring equipment, disrupting work and conditions of operation of the control and accounting equipment installed on specified equipment.
In the case of suspension of the certificate of tax authority shall set a deadline for the Elimination of violations, which led to the suspension of the certificate. Specified period may not exceed six months. If within the prescribed time-limit violations have not been remedied, the certificate is cancelled.

Organization or individual entrepreneur with a certificate, you agree to notify in writing the tax authority which issued the certificate, about how their violations, which led to the suspension of the certificate. The tax authority which issued the certificate, shall decide on the renewal or refusal to resume its activities and notify in writing the organization or an individual entrepreneur with a certificate within three days from the date of receipt of the notification to eliminate violations, leading to the suspension of the certificate.
The period of validity of the certificate at the time of suspension cannot be extended.
Tax authorities revoke the certificate in the case of: the organization or individual submitting the application;
organization or individual transfer issued in accordance with the procedure established in accordance with paragraph 3 of this article, evidence of another person;
completion of the restructuring of the Organization, if as a result of the reorganization of the Organization has lost ownership of production facilities made upon receipt of the certificate or termination provided for by the second and third subparagraphs of paragraph 4 of this article;
change the name of the Organisation (surname, name, patronymic of the individual entrepreneur);
change the location of the Organisation (place of residence of an individual entrepreneur);
termination of the right of ownership or ownership (using) on other legal grounds (provided that the authorized (total) capital (Fund) Organization in 100 percent contribution (share)-owner of the production facilities) on the entire volume capacity specified in the certificate, or termination provided for by the second and third subparagraphs of paragraph 4 of this article.
6. In cases of annulment, under paragraph 5 of this article, as well as in case of loss of the organization or individual entrepreneur certificate organization or individual entrepreneur may apply for a new certificate.
7. the tax authority which issued the certificate, shall notify in writing to the organisation or individual entrepreneur for the suspension or revocation of the certificate within three days from the date of adoption of the decision. ";
4) in subparagraph 2 of paragraph 1 of article 181: in the second paragraph, the words "shall not be regarded as excisable goods next spirtosoderzhashchaja products" should be replaced by the words "shall not be considered as excisable goods the following goods";
fifth paragraph add the words "and (or) perfumery and cosmetic products with volumetric fractions of ethyl alcohol up to 90 per cent with a spray bottle, poured in a vessel of not more than 100 ml;
in the sixth paragraph, the words "and brought in the State Register of ethyl alcohol from food raw material, alcohol and alkogol'soderzhashhej products in the Russian Federation" should be deleted;
seventh and eighth paragraphs void;
5) in article 182: a) in paragraph 1: (a) in subparagraph 1, the words "(except excise goods referred to in subparagraphs 7-10 item 1 article 181 of this code, hereinafter in this chapter-oil)" should be deleted;
subparagraphs 2-4 void;
in subparagraph 7, the words ", except for the transfer operations of petroleum products" should be deleted;
subparagraph 8 shall read as follows: "8) transfer in the structure of the Organization produced excise goods for further manufacture nepodakciznyh goods, except the transfer of straight-run gasoline produced for further production of petrochemical products in the structure of the Organization, having the certificate of registration of the person doing the operation with prjamogonnym petrol and (or) denatured ethyl alcohol produced for the production of nespirtosoderzhashhej products in the structure of the organization with a certificate of registration of the Organization that engages in transactions with denatured ethyl alcohol ";
in subparagraphs 9 and 10, the words "(excluding petroleum products)" should be deleted;
in subparagraph 11 words (except Petroleum) "and" (except for operations under subparagraph 4 of this paragraph) "should be deleted;
in subparagraph 12 words (except Petroleum) "should be deleted;
subparagraph 14 shall be invalidated;
complement subparagraph reading: "21 21) getting straight-run gasoline organization in evidence for processing of straight-run gasoline.
For the purposes of this chapter, getting straight-run gasoline recognizes acquisition of straight-run gasoline. ";
b) in paragraph 3 the words "excisable goods" were replaced by the words "alcohol and beer";
6) in paragraph 1 of article 183: a) in the first subparagraph, the words "4 (excluding petroleum products)" and the words "as well as the operations that are the objects of taxation in accordance with subparagraphs 2, 3 and 4 of paragraph 1 of article 182 of this code, with oil products, later placed under customs regime of exports" should be deleted;
b) subparagraph 5 shall be invalidated;
7) in paragraph 2 of article 184: a) in the first subparagraph, the words "(excluding petroleum products)" should be deleted;

b) third and fourth paragraphs shall be declared null and void;
8) in article 187: a) item 2 complement subparagraph 4 to read as follows: "4) as the amount realized (transferred) excisable goods in physical terms for calculating excise duty while applying firm (specific) as the tax rate and the estimated cost of the realized (transferred) excisable goods, estimated on the basis of the maximum retail prices for calculating the excise tax in the application of ad valorem (percentage) tax rate-for excisable goods in respect of which the combined tax rates are established composed of solid (specific) and ad valorem (percentage) rates. The estimated cost of tobacco products in respect of which established the combined tax rates shall be determined in accordance with article 187-1 of this code. ";
b) paragraph 3 shall be invalidated;
in) in paragraph 4, the words "as well as the first realization of excisable goods originating and imported from the territory of the Republic of Belarus," should be deleted;
g) shall be amended with paragraph 8 to read as follows: "8. The tax base of the object of taxation specified in subparagraph 1 of paragraph 21 of article 182 of this code, shall be determined as the amount received in terms of straight-run gasoline.";
9) supplemented by article 187-1 as follows: "article 187-1. Procedure for determining the estimated value of tobacco products in respect of which the combined tax rates are set 1. The estimated cost is recognized as the product of the maximum retail selling price defined on the unit consumer packaging (cartons) of tobacco products, and the number of units of consumer packaging (reams) of tobacco products sold (passed) during the reporting period, or imported to the customs territory of the Russian Federation.
2. the maximum retail price is the price above which the unit consumer packaging (bundle) of tobacco cannot be sold to consumers by retailers or individual entrepreneurs. Maximum retail price is set by the taxpayer alone by one consumer packaging (WAD) of tobacco products on a brand (each item) tobacco products. Under the label (name) for the purposes of this chapter refers to the position of the tobacco product, distinguished from other brands (names) individualized designation assigned by the manufacturer or licensor, and other characteristics-recipe, size, presence or absence of a filter package.
3. the taxpayer is obliged to submit to the tax authority at the place of tax registration (a customs body at the place of customs clearance of goods subject to excise tax) notice of maximum retail prices (hereinafter referred to as the notice) on each stamp (each item) tobacco products no later than 10 calendar days prior to the beginning of the calendar month, where specified in the notice will apply maximum retail prices. Form of notice shall be established by the Ministry of Finance of the Russian Federation.
4. maximum retail prices declared, in a notification referred to in paragraph 3 of this article, as well as information about the month and year of manufacture of tobacco products subject to deposition per unit of consumer packaging (WAD) of tobacco products produced during the period of validity of notifications (with the exception of tobacco, not taxable or exempt from taxation in accordance with article 185 of the present Code). Production during the period of validity of the notices of the same brand (one name) of tobacco products with application of maximum retail prices, other than the maximum retail selling price, specified in the notification, is not allowed.
5. maximum retail prices declared, in a notification referred to in paragraph 3 of this article, as well as information about the month and year of manufacture of tobacco products subject to deposition per unit of consumer packaging (WAD) of tobacco products starting with 1 day of the month following the date of notification and not less than one calendar month. The taxpayer has the right to change the maximum retail price on all brand (name) or several brands (names) tobacco products by filing this notice in accordance with paragraph 3 of this article. The maximum retail prices in the following notification, subject to applying for every unit of consumer packaging (WAD) of tobacco products starting with 1 day of the month following the date of notification, but not before the expiry of the minimum period of validity of a previous notification.
6. If within one tax period the taxpayer implements (transfer) of tobacco products of the same brand (one item) with different maximum retail prices specified on the unit consumer packaging (cartons), the estimated cost is defined as the product of the maximum retail selling price for each specified on the unit consumer packaging (cartons) of tobacco products, and the number of implemented consumer packaging units (packs), which identify the maximum retail price. ';

10) Article 189, paragraph 1, the words "paragraph 1" were replaced by the words "paragraph 2";
11) Article 190, paragraph 2, the word "petroleum products" should be replaced by the words ' goods referred to in subparagraphs 7-10 item 1 article 181 of this code (hereinafter in this chapter-oil) ";
12) paragraph 1 of article 191 complement subparagraph 3 as follows: "3) for excisable goods in respect of which the combined tax rates are set, consisting of a solid (specific) and ad valorem (percentage) rates, as the volume of imported excisable goods in physical terms for calculating excise duty while applying firm (specific) as the tax rate and the estimated cost of the imported excisable goods, estimated on the basis of the maximum retail prices for calculating the excise tax in the application of ad valorem (percentage) tax rate. The estimated cost of excisable goods that have combined excise rate shall be determined in accordance with article 187-1 of this code. ";
13 Article 193, paragraph 1) shall be amended as follows: "1. taxation of excisable goods is carried out according to the following tax rates:-------------------------------------------------------------------types of excise goods | Tax rate (in percentage and |, (or) roubles and copecks per unit | | measurement)-------------------------------------------------------------------ethyl alcohol of all kinds of raw materials (23 rub 50 kopecks for 1 liter including raw ethyl alcohol anhydrous alcohol of all kinds of raw materials) ethyl Spirtosoderzhashchaja 0 rub. CPC, 0000. for 1 litre of perfume and cosmetic products in anhydrous ethyl alcohol, aerosol metal contained in excisable goods Spirtosoderzhashchaja consumer products 0 rub. CPC, 0000. for 1 liter of chemistry in metallic spray anhydrous ethyl alcohol contained in the packaging of excisable products alcoholic beverages (with the exception of 162 rub 00 kopecks for natural wines, including champagne, 1 liter of anhydrous alcohol sparkling, fizzy, effervescent, ethyl contained natural beverages with content of excisable products ethyl alcohol not more than 6 per cent of finished products made from wine, produced without the addition of ethyl alcohol) and spirtosoderzhashchaja products (except alcohol perfumery and cosmetic products in metal aerosol and alcohol-containing products of household chemistry in a metal aerosol) wine natural (except for the 2 BR 20 kopecks for 1 liter of sparkling, sparkling, fizzy, effervescent), natural beverages with alcohol content of no more than 6 per cent of finished products made from wine, produced without the addition of ethyl alcohol of wine champagne, sparkling, fizzy, 10 rubles. 50 kopecks. for 1 litre sparkling beer with normative (standard) $0 CPC, 0000. for 1 litre content of volume fraction of ethyl alcohol to 0.5 per cent inclusive beer with normative (standard) 2 rub. CPC 07. for 1 litre of volume fraction of ethyl alcohol content of more than 0.5 and up to 8.6 per cent inclusive beer with normative (standard) 7 rub. 45 kop. for 1 litre of volume fraction of ethyl alcohol content more than 8.6 per cent tobacco pipes, smoking, 300 rub. CPC, 0000. for 1 kg of chewing, sucking, snuff, Hookah, except tobacco, used as a raw material for the production of tobacco products Cigars 17 rub. 75 kopecks. for 1 piece Cigarillos 217 USD. CPC, 0000. over 1000 pieces of Cigarettes with filter 100 rub. CPC, 0000. over 1000 pieces + 5 per cent of the estimated cost, calculated on the basis of the maximum retail selling price, but not less than 115 rub. CPC, 0000. over 1000 pieces of cigarettes without filter, cigarette 45 USD. CPC, 0000. over 1000 pieces + 5 per cent of the estimated cost, calculated on the basis of the maximum retail selling price, but not less than 60 rub.
CPC, 0000. over 1000 pieces of cars with a capacity of 0 rub. CPC, 0000. for the engine up to 67.5 0.75 kW (90 HP) kW (1 HP) inclusive cars with a capacity of 18 rubles. CPC, 0000. for engine over 67.5 0.75 kW (90 HP) and up to kW (1 HP) 112.5 kW (150 HP) inclusive cars with a capacity of 181 USD. CPC, 0000. for the engine more than 112.5 0.75 kW (150 HP), kW (1 HP) motorcycles with engine capacity of more than 112.5 kW (150 HP) Car gasoline with octane number 2 657 rub. CPC, 0000. for 1 up to "80" ton of petrol with different octane 3 629 USD. CPC, 0000. for numbers 1 ton diesel 1 080 rub. CPC, 0000. for 1 ton motor oils for diesel and (or) 2 951 rub. CPC, 0000. for 1 carburettor (injector) engines a ton of straight-run gasoline 2 657 rub. CPC, 0000. for 1 ton ";
14) article 194: a) in paragraph 3 the words "value (the amount received as a result of the addition of customs value and customs duty payable)" were replaced by the words "maximum retail selling prices";
b) in paragraph 6, the words "(excluding petroleum products)" should be deleted;
15) article 195, paragraph 2: a) the first paragraph add the words ", including structural unit organization exercising their retail implementation";
b) second and third paragraphs shall be declared null and void;
in fourth paragraph) shall be amended as follows:

"On operations referred to in subparagraph 7 of paragraph 1 of article 182 of this code, the date of transfer is recognised date of signing of the Act of transfer and receipt of excise goods;
g) supplemented by a paragraph along the following lines: "for the operation referred to in subparagraph 1 of paragraph 21 of article 182 of this code, the date of receipt of straight-run gasoline recognized day of his receipt of the organization with a certificate for refining straight-run petrol.";
16) article 198: a) in paragraph 1, the words "with oil products, subparagraphs 2 and 3 of paragraph 1 of article 182 of this code" were replaced by the words "to implement the (transit), straight-run gasoline by the taxpayer with the certificate for the production of straight-run gasoline, a taxpayer who holds a certificate for refining straight-run gasoline (including administrative documents of the owner of straight-run gasoline, produced from raw materials (materials)";
b) in paragraph 2 the words "cases of sale of petroleum products" should be replaced by the words "implement operations (transit), straight-run gasoline (including administrative documents of the owner of straight-run gasoline, produced from raw materials (materials) by the taxpayer with the certificate for the production of straight-run gasoline, a taxpayer who holds a certificate for refining straight-run gasoline, as well as for the realization of denatured ethyl alcohol by the taxpayer with the certificate for the manufacture of denatured ethyl alcohol , the taxpayer holds a certificate for the manufacture of nespirtosoderzhashhej products ";
in paragraph 4), the words "(excluding petroleum products)" should be deleted;
g) paragraph 5 shall be invalidated;
d) in paragraph 7: in subparagraph 1: the second sentence of paragraph 2 should be deleted;
the fourth paragraph shall be invalidated;
(e)) paragraph 9 shall be amended as follows: "9. in implementing the denatured ethyl alcohol by the taxpayer with the certificate for the manufacture of denatured ethyl alcohol, with a certificate for the manufacture of nespirtosoderzhashhej products, payment documents, primary accounting documents and invoices are issued without adequate amounts of excise duty. If you pass on the basis of administrative documents of the owner of straight-run gasoline by the taxpayer with the certificate for the production of straight-run gasoline, a person holding a certificate for refining straight-run gasoline, payment documents, primary accounting documents, invoices (producer of straight-run gasoline offered its owner, as well as the owner of straight-run gasoline buyer) are issued without adequate amounts of excise duty. While these documents done label or stamp "Without excise duty."
When you implement straight-run gasoline by the taxpayer with the certificate for the production of straight-run gasoline, a person holding a certificate for refining straight-run gasoline, payment documents, primary accounting documents and invoices are issued without adequate amounts of excise duty. While these documents done label or stamp "Without Excise.";
17) article 199: a) in paragraph 2, third paragraph, the words "(excluding petroleum products)" should be deleted;
b) paragraph 4 shall be amended as follows: "4. In transactions with denatured ethyl alcohol, referred to in subparagraph 20 item 1 of article 182 of this code, and (or) when making transactions with prjamogonnym petrol, specified in subparagraph 1 of paragraph 21 of article 182 of this code, the amount of excise tax is taken into account in the following order: 1) the amount of the excise duty, calculated by the taxpayer of the operations specified in paragraph 20 paragraph 1 of article 182 of this code When further use by the taxpayer of the denatured ethyl alcohol as raw material for the production of nespirtosoderzhashhej products in the value passed to the denatured alcohol not included. The amount of the excise duty, calculated on the operations specified in paragraph 20 paragraph 1 of article 182 of this code, with further non-taxpayer received denatured ethyl alcohol as raw material for the production of nespirtosoderzhashhej products is included in the cost is passed to denatured alcohol;
2) the amount of excise duty, calculated by the taxpayer of the operations specified in paragraph 21 of article 182, paragraph 1 of the present Code, upon further use (including in the processing of give-and-take basis) received straight-run gasoline as a raw material for the production of petrochemical products in the amount of the transferred straight-run gasoline not included. The amount of the excise duty, calculated on the operations specified in paragraph 21 of article 182, paragraph 1 of the present Code, with further non-taxpayer received straight-run gasoline as a raw material for the production of petrochemical products is included in the cost of straight-run gasoline passed. ";
18) article 200: a) in paragraph 2: in the first paragraph, the words "(excluding petroleum products)" should be deleted;

second paragraph, after the words "in the course of their" complement the word "production" after the words "within the" add the words "norms of technological losses and (or)";
b) in paragraphs 3 and 5, the words "(excluding petroleum products)" should be deleted;
6 points), 8-10 and void;
g) supplement paragraphs 13-15 to read as follows: "13. Deductions are subject to excise tax amount assessed by the taxpayer with the certificate for the production of straight-run gasoline, straight-run gasoline a taxpayer who holds a certificate for refining straight-run gasoline (for the submission of documents in accordance with paragraph 13 of article 201 of the present Code).
14. Deductions are subject to excise tax amount assessed by the taxpayer with the certificate for the production of straight-run gasoline, when performing with prjamogonnym petrol operations specified in subparagraphs 7 and 12 item 1 of article 182 of this code (in the submission of documents confirming the direction of the straight-run gasoline for the production of petrochemical products to persons with evidence for processing of straight-run gasoline, in accordance with paragraph 14 of article 201 of the present Code).
15. Deductions shall be the amount of excise tax assessed upon receipt of straight-run gasoline taxpayer with evidence to reprocessing of straight-run gasoline, when using the resulting taxpayer himself straight-run gasoline to produce petrochemical products and (or) in the transmission of straight-run gasoline to produce petrochemical products in give-and-take basis (on the basis of the contract on rendering of services on processing of belonging to this taxpayer straight-run gasoline) for the submission of documents in accordance with paragraph 15 of article 201 of the present code. ";
19) in article 201: a) the first paragraph of paragraph 1 shall be supplemented with the words "unless otherwise provided for in this article";
b) (repealed-federal law 18/N 218-FZ)) in paragraph 3 the words "implemented (passed)" should be deleted;
g) paragraphs 4, 6, 8-10 and void;
d) supplement paragraphs 13-16 to read as follows: "13. Tax deductions referred to in paragraph 13 of article 200 of this code shall be subject to presentation of the taxpayer to the tax authorities the following documents: 1) copies of the contract with the taxpayer with evidence for processing of straight-run gasoline;
2) registers of the invoices with the mark of the tax authority, which is the registered buyer (recipient) straight-run petrol. Form and order submission to the tax authorities the registries shall be determined by the Ministry of Finance of the Russian Federation. The said mark shall be displayed in case of conformity of information indicated in the tax return, the taxpayer holding the certificate information in the buyer registers the taxpayer submitted invoices. The specified mark affixed by the tax authority not later than five days from the date of submission of the tax return in the manner determined by the Ministry of Finance of the Russian Federation.
14. Tax deductions referred to in paragraph 14 of article 200 of this code shall be subject to presentation of the taxpayer to the tax authorities with a certificate for production of straight-run gasoline, when his transfer (including administrative documents of the owner of straight-run gasoline) a person holding a certificate for refining straight-run gasoline, the following documents: 1) in the transmission of straight-run gasoline for processing to the give-and-take basis: copies of the taxpayer from a person with the certificate for the processing of straight-run gasoline;
copy of certificate on the processing of straight-run gasoline a person with whom the contract for refining straight-run gasoline;
Register of invoices issued by a person with a certificate for refining straight-run petrol. Form and presentation of registers in tax bodies shall be determined by the Ministry of Finance of the Russian Federation;
2) during the transfer of straight-run gasoline (including administrative documents of the owner of straight-run gasoline) a person holding a certificate for refining straight-run gasoline: copy of the contract between the owner of straight-run gasoline and the taxpayer;
a copy of the contract between the owner of straight-run gasoline and person who has evidence to reprocessing of straight-run gasoline;
copies of the documents the owner of straight-run gasoline (in case of presence of such documents) to the taxpayer on the transfer of straight-run gasoline a person holding certificate for refining straight-run gasoline;
invoice on holiday straight-run gasoline or act of acceptance and transfer of straight-run gasoline a person holding certificate for refining straight-run petrol.
15. Tax deductions specified in paragraph 15 of article 200 of this code shall be subject to presentation of the taxpayer to the tax authorities of any one of the following documents certifying the fact of transfer of straight-run gasoline taxpayer himself and (or) organization providing taxpayer in processing of straight-run gasoline, petrochemical production: 1) invoice to internal displacement;

2) invoice for release to external party;
3) limitno-fence cards;
4) of the Act of transfer and receipt of raw materials for processing;
5) round-trip between structural divisions of the taxpayer;
6) Act of decommissioning.
16. Tax deductions amounts of excise duty, actually paid vendors when you purchase denatured ethyl alcohol for alcohol production perfumery-cosmetic production in metal aerosol package and (or) for the production of alcohol containing products of household chemistry, aerosol metal produced in the submission by the taxpayer to the tax authorities the following documents: 1) certificates for production of alcohol of perfumery and cosmetic products in metal aerosol package and (or) a certificate for production of alcohol containing products of household chemistry, metal aerosol package;
2) copies of the contract with the producer of denatured ethyl alcohol;
3) invoices issued by the manufacturer of the denatured ethanol;
4) payment documents confirming payment of excise duty on alcohol atilovomu denaturirovannomu;
5) acts of decommissioning in production (acts of acceptance between the structural subdivisions of the taxpayer limitno-fence cards and other documents). ";
20) para 5 of article 203 shall be invalidated;
21) article 204: a) paragraph 2 shall be invalidated;
b) in paragraph 3, the words "listed in items 1-6 of paragraph 1 of article 181 of this code," add the words "unless otherwise provided for in this article";
in para 3)-1 shall be amended as follows: "3-1. Payment of excise duty on petrol and prjamogonnomu denaturirovannomu atilovomu alcohol taxpayers having a certificate of registration of the person doing the operation with prjamogonnym petrol and (or) the certificate of registration of an organization that engages in transactions with denatured ethyl alcohol, is made not later than 25-th day of the third month following the previous tax period. ";
g) in paragraph 4: in the first paragraph, the words "(excluding petroleum products)" be deleted, add the words "unless otherwise provided for in this article";
paragraphs third-fifth void;
supplement paragraphs read as follows: "in the transactions, recognized subject to taxation pursuant to paragraph 20 1 of article 182 of this code, payment of the excise duty shall be made at the place of posting acquired ownership of excisable goods.
When performing the operations, recognized subject to taxation in accordance with subparagraph 1 of article 182, paragraph 21 of the present Code, the payment of excise duty is performed at the location of the taxpayer. ";
paragraph 5): the first paragraph add the words "and taxpayers with a certificate of registration of the person doing the operation with prjamogonnym petrol and (or) the certificate of registration of an organization that engages in transactions with denatured ethyl alcohol, not later than 25-th day of the third month following the reporting month";
the third and fourth paragraphs shall be declared null and void.
Article 2 (repealed Federal Act from 23.02.2013 N 15-FZ) Article 3 to amend the code of the Russian Federation on administrative offences (collection of laws of the Russian Federation, 2002, N 1, art. 1; 2005, N 1, art. 37) as follows: 1) in article 9.1: a) in the first subparagraph the word "overstatement" were replaced by the words "1. Overstatement ", after the words" (tariffs, rates, rates and so on), add the words "on tobacco products by overstating the maximum retail selling price, specified by the manufacturer on each consumer packaging (cartons),";
b) Supplement part of 2 to read as follows: "2. Liability for violation of this article retailers or individual entrepreneurs is not attributable to the manufacturer or supplier of tobacco products.";
2) article 15.12: and) name shall be reworded as follows: "article 15.12. Release or sale of goods and products in respect of which the requirements for the marking and (or) deposition of information necessary for the implementation of tax control, without appropriate markings and (or) information, as well as in violation of the established procedure for applying such a labelling and (or) information ";
b) the first paragraph of part 1 shall be amended as follows: "1. issuance by the manufacturer or individual goods and products without labeling and (or) application of information provided for by the legislation of the Russian Federation for implementation of tax control, as well as in violation of the established procedure for the appropriate marking and (or) applying information in case such marking and (or) the infliction of such information is mandatory,";
in the first part of paragraph 2) shall be amended as follows: "2. The sale of goods and products without labeling and (or) application of information provided for by the legislation of the Russian Federation to implement the tax audit, in case such marking and (or) the infliction of such information are required, as well as storage, transportation of or procurement of such goods and products for marketing purposes.
Article 4 shall be declared null and void:

1 subparagraph 6 of paragraph 51), subparagraph 4 of paragraph 53, sub-paragraph 5 of paragraph 54, subparagraph 6 of paragraph 56, subparagraph 3 of paragraph article 57 1 of the Federal law of December 29, 2000 N 166-FZ "on amendments and additions to part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2001, N 1, p. 18);
2) paragraph three of paragraph 11 of article 1 of the Federal law dated August 7, 2001 N 118-ФЗ "about entry of changes and additions in Chapter 22, part two of the tax code of the Russian Federation" (collection of laws of the Russian Federation, 2001, no. 33, p. 3421);
3) paragraph four of paragraph 26, paragraphs third-fifth paragraph of article 40 of the Federal Act of 1 May 29, 2002 N 57-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2002, no. 22, page 2026);
4) item 3, paragraphs sixth to thirteenth and twenty-fourth paragraph 5, fifth and sixth paragraphs of paragraph 6, paragraphs sixth and seventh paragraph 7, paragraphs third-fifth paragraph 8, fifth and sixth paragraphs of paragraph 13, paragraphs seventh-ninth and fifteenth paragraph 15, paragraphs seventh to fourteenth paragraph 17, point 18, eleventh and twelfth paragraphs of paragraph 20, paragraphs fifth-eighth, twelfth to sixteenth, nineteenth to twenty-second paragraph 21 of article 1 of the Federal law dated July 24, 2002 N 110-FZ amending and additions to part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation "(collection of laws of the Russian Federation, 2002, no. 30, art. 3027);
5 article 1, paragraph 1) the Federal law of December 31, 2002 N 191-ФЗ "about entry of changes and additions in Chapter 22, 24, 25, 26-2, 26-3 and 27 of part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation" (collection of laws of the Russian Federation, 2003, N 1, art. 6);
6) 5 points and 8 of article 62 of the Federal law dated June 29, 2004 N 58-FZ "on amending certain legislative acts of the Russian Federation and repealing certain legislative acts of the Russian Federation in connection with the implementation of measures to improve public administration" (collection of laws of the Russian Federation, 2004, no. 27, article 2711);
7) Federal law dated June 30, 2005 N 74-ФЗ "about amendments to article 182, part two of the tax code of the Russian Federation" (collection of laws of the Russian Federation, 2005, N 27, art. 2713);
8) paragraph 1, subparagraph 2 paragraph thirty-fourth, second and third paragraphs of paragraph 3, the second and third paragraphs of paragraph 4, second to fourth paragraphs of paragraph 13, third paragraph of paragraph 14, second to tenth paragraphs of paragraph 1 article 15 of the Federal law dated July 21, 2005 N 107-FZ on amendments to part two of the tax code of the Russian Federation and on repealing certain provisions of legislative acts of the Russian Federation "(collection of laws of the Russian Federation , 2005, N 30, art. 3118). Article 5 1. Persons who had a certificate of registration of a person engaged in the operation of petroleum (excluding evidence to reprocessing of straight-run gasoline) to January 1, 2007 year and January 1, 2007 year with sales of petroleum products obtained (oprihodovannyh) to January 1, 2007 year and (or) shipped prior to the specified date, recognized the tax payers of excise duties.
2. Oil products obtained (received) taxpayers to January 1, 2007 year and (or) shipped prior to the specified date, the provisions of Chapter 22, part two of the tax code of the Russian Federation in the version in force on December 31, 2006 year, unless otherwise provided for in this article.
3. Payment of the excise duties on petroleum products specified in part 1 of this article (except for petroleum products sold outside Russian Federation) shall be made not later than 25-th day of the month following the month in which the sale of petroleum products occurred.
4. Oil products obtained (received) to January 1, 2007 year, and oil products obtained (received) after a specified date, which were shipped to the taxpayer before December 31, 2006 inclusive, and implemented outside the Russian Federation, subject to the provisions of Chapter 22, part two of the tax code of the Russian Federation in the version in force on December 31, 2006 year.
5. at the prjamogonnomu, including gasoline produced from raw materials (materials) obtained (oprihodovannomu) taxpayers to January 1, 2007 year and (or) items shipped prior to the specified date, later sold (passed) persons with evidence for processing of straight-run gasoline, part of the residue amounts of excise from January 1, 2007 years subject to the provisions of Chapter 22, part two of the tax code of the Russian Federation in the version in force on December 31, 2006 year.
6. Payment of amounts of excise duty is made by the taxpayer on the finding, as well as on the location of each of its separate units on the basis of the share of tax attributable to these separated units, defined as the proportion of sales volume of petroleum products (in natural expression) specified separate subdivision in total sales of petroleum products in General in respect of the taxpayer.

7. Determination of the amounts of excise duty payable at the location of the separate units, carried out independently by the taxpayer.
8. the tax declaration shall be submitted by the taxpayers to the tax authorities at the place of its finding, as well as on the location of each separate division within the time frame set out in parts 2-5 of this article.
9. The amount of excise duty, calculated on the petroleum products are included in the price of petroleum products.
10. The amount of excise duty paid upon importation of petroleum products into the customs territory of the Russian Federation until January 1, 2007 year (transfer) of such petroleum products after this date are included in the price of petroleum products.
11. the organizations and individual entrepreneurs may since October 1, 2006 year to submit to the tax authorities a statement and copies of the relevant documents in accordance with article 179-3, part two of the tax code of the Russian Federation (as amended by this federal law) in order to obtain a certificate of registration of the person doing the operation with prjamogonnym petrol. Pending the determination of the Ministry of Finance of the Russian Federation, the procedures for issuing certificates in accordance with paragraph 3 of article 179-3, part two of the tax code of the Russian Federation (as amended by this federal law) the certificates are issued in the order determined by the Ministry of Finance of the Russian Federation in accordance with paragraph 3 of article 179-1, part two of the tax code of the Russian Federation.
Article 6 the provisions of paragraph 2 of article 8 and paragraph 2 of article 14 of the Federal law "on State regulation of production and turnover of ethyl alcohol, of alcoholic and alcohol-containing products" (as amended by the Federal law of January 7, 1999 N 18-FZ) shall not apply until January 1, 2007 year against trafficking of perfumery and cosmetic products, packaged in consumer packaging (consumer packaging) capacity not exceeding 100 ml with volumetric fractions of ethyl alcohol up to 80 per cent, as well as perfumery-cosmetic production, spilled in containers not exceeding 100 ml, volumetric fractions of ethyl alcohol up to 90 per cent if the vial spray.
Article 7 1. This federal law shall enter into force on January 1, 2007 year, but not earlier than after the expiry of one month from the day of its official publication, except for provisions for which the present article establishes deadlines for the entry into force.
2. the sixth paragraph of article 1, paragraph 9, paragraphs eighth-eleventh paragraph 1 and paragraph 2 of article 2, paragraph 2 hereof in respect of cigarettes without filter and cigarettes come into force from July 1, 2007 year.
3. the third paragraph of article 2, paragraph 2 of this federal law shall enter into force from January 1, 2008 year filter cigarettes, with July 1, 2008 year-against cigarettes without filter and cigarettes.
4. the fifth paragraph of article 1, paragraph 9 of this federal law shall enter into force from December 15, 2006 year, but not earlier than on the expiry of one month from the day of official publication of this federal law.
5. prior to the date of entry into force of the sixth paragraph of article 9 paragraph 1 hereof in respect of cigarettes without filter and cigarettes estimated cost of cigarettes without filter and cigarettes shall be determined on the basis of the maximum retail prices, specified in the notification envisaged by paragraph 3 of article 187-1 Russian Federation tax code (as amended by this federal law).
6. For excisable goods in respect of which the combined tax rates are established, imported to the customs territory of the Russian Federation until December 31, 2006 year inclusive, does not contain information on the maximum retail prices, month and year of manufacture of the packaging and not in free circulation at the date of entry into force of this federal law, the estimated cost is determined on the basis of the maximum retail prices, specified in the notification envisaged by paragraph 3 of article 187-1 Russian Federation tax code (as amended by this federal law).
7. Part 11 of article 5 and article 6 of this federal law shall enter into force from the day of official publication of this federal law.
The President of the Russian Federation v. Putin Kremlin, Moscow July 26, 2006 year N 134-FZ

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