RUSSIAN FEDERATION FEDERAL LAW On amending chapters 21, 26-1, 26-2 and 26-3 of Part Two of the Russian Federation Tax Code April 2007 Approved by the Federation Council on 4 May 2007 (In the federal laws of 22 July 2008 N 155-FZ; of 25.06.2012 N 94-FZ)Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340, 3341; 2001, N 1, st. 18; N 33, est. 3413; N 53, sect. 5015, 5023; 2002, N 22, st. 2026; N 30, sect. 3021, 3027; 2003, N 1, st. 2, 5, 6; N 28, est. 2886; N 46, st. 4443; 2004, N 15, sect. 1342; N 27, est. 2711; N 30, sect. 3083, 3084; N 31, st. 3231; N 34, st. 3517, 3524; N 35, sect. 3607; N 45, sect. 4377; 2005, N 1, st. 31, 34; N 25, est. 2428; N 27, sect. 2707; N 30, sect. 3101, 3112, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 10, est. 1065; N 12, est. 1233; N 31, est. 3436; N 45, sect. 4628, 4629; N 50, sect. 5279; 2007, N 1, sect. (31) the following changes: 1) Article 145, paragraph 6, should be added to the following paragraphs: " For organizations and individual entrepreneurs who have gone from the simplified taxation system to the general tax regime, The document confirming the right to release is an extract from the income and expenditure books of the organizations and individual entrepreneurs applying the simplified taxation system. For individual entrepreneurs who have converted to a common tax regime from the taxation system for agricultural producers (single agricultural tax), a document affirming the right to release, is an extract from the book of income and expenditure of individual entrepreneurs applying the taxation system for agricultural producers (single agricultural tax). "; 2) in article 149: (a) Paragraph (2) should be amended to read as follows: "25) scrap of non-ferrous metals."; b) in paragraph 3: paragraph 5 of subparagraph 2 should read: " State unitary enterprises in anti-tuberculosis, psychiatric, Psychoneurological institutions, social protection or social rehabilitation institutions, as well as treatment and production (labour) workshops at these institutions; "; in subparagraph 9 of the word" as well as precious metals in by the Central Bank of the Russian Federation and the banks provided by that these bars remain in one of the certified repositories (the State Repository of Values, the Repository of the Central Bank of the Russian Federation or the banks ' banks) "to be replaced by the words" and the realization of precious metals in the bars of the Central Bank The Central Bank of the Russian Federation and the Central Bank of the Russian Federation, including on contracts of instruction, commission or agency contracts with the Central Bank of the Russian Federation and banks, regardless of the placement of these bars in the Russian Federation The depository of the Central Bank of the Russian Federation to other persons, provided that the bars remain in one of the vaults (State repository of values, repository of the Central Bank of the Russian Federation or banks ' stores) "; , paragraph 24, shall be declared void; 3) Paragraph 2, paragraph 2, second paragraph 2, of Article 164, after the words "drugs, including", add "medicinal products intended for the conduct of clinical studies,"; 4), article 165, paragraph 9, should be added to the following paragraph table of contents: " Taxpayers, which according to Paragraph 4 of this article does not provide the tax authorities with customs declarations (copies thereof) to confirm the validity of the application of the tax rate of 0 per cent in the performance of the work (service provision) under paragraph 1 (2) of the article 164 of this Code, shall submit the documents referred to in paragraphs 1, 2 and 4 of paragraph 4 of this article within a period not later than 180 calendar days from the date of the stamp confirming the export of goods from the territory of the Russian Federation (importation of goods into the territory of the Russian Federation). OF THE PRESIDENT OF THE RUSSIAN FEDERATION (...) (...) If, after 180 calendar days, the taxpayer has not submitted the documents referred to in paragraphs 1, 2 and 4 of paragraph 4 of this article, the transactions (services) shall be subject to the assessment of the rate stipulated in article 164, paragraph 3. of this Code. If the taxpayer subsequently submits documents justifying the application of the tax rate to the tax authorities, the paid tax amount is to be returned to the taxpayer in the manner and under the conditions provided for in article 176 of this Code. "; 5) paragraph 2 of article 167, after" movement of stores ", to be supplemented with the words" (and for taxpayers who, under article 165, paragraph 4, of the present Code, do not submit to the tax authorities) customs declarations, from the date of the stamp confirming the export of goods from OF THE PRESIDENT OF THE RUSSIAN FEDERATION (importation of goods into the territory of the Russian Federation) by Customs authorities on transport documents) "; 6) in article 170: (a) the first indent of paragraph 3, subparagraph 2, should be completed by the words "and the transfer of property to the contracting party to the contract (a joint activity contract) or to its legal successor, in the event of the allocation of its share of the property in the common property of the parties to the contract or of a section of such contract". "; b) to supplement paragraph 7 with the following: " 7) organizations that are not taxpayers or are exempt from the duties of the taxpayer, and individual entrepreneurs are entitled to be included in the deductions under Chapters 25, 26 to 1 and 26 to 2 The Tax Code, which has been calculated and paid to the budget by the tax agent pursuant to article 161, paragraph 2, of this Code, in the event of the return of the goods to the seller (including during the course of action) the guarantee period), their renunciation, or the modification of the terms or conditions of the termination and return of the advance payment amounts. "; 7) Article 171, paragraph 5, to be added to the following paragraph: " The provisions of this paragraph shall apply to taxpayers who are performing the duties of the tax authorities ". in accordance with article 161, paragraph 2, of this Code. "; 8), in paragraphs 1 and 4 of article 346-1 of article 346-1, the words" Russian Federation "shall be replaced by the words" the Russian Federation, as well as the value added tax, paid in accordance with article 174-1 of this Code "; 9) in article 346-2: (a) in paragraph 2: paragraph 1 after the words "which share the share of the proceeds of agricultural production of the members of the cooperatives" with the words ", including products The primary processing produced by these cooperatives from agricultural raw cooperatives ", the words" in total income "are replaced by the words" in total income from the sale of goods (works, services) "; paragraph 3 should read: " For organizations and individual entrepreneurs carrying out further (industrial) processing of primary processing products produced from agricultural raw materials of their own production or from agricultural raw materials own production of members of agricultural consumer cooperatives, share of income from primary processing products produced by them from agricultural raw materials of own production, and share of revenue from implementation processed from agricultural production raw materials produced by members of agricultural consumer cooperatives, in general income from their production from agricultural raw materials of own production or from agricultural raw materials of their own The production of members of agricultural consumer cooperatives is determined on the basis of the ratio between the cost of agricultural production and the primary processing of agricultural products in total production costs Agricultural Production and Agricultural Production raw materials. "; b) paragraphs 1 and 2 of paragraph 5, after the words" own production ", add" or share of proceeds from agricultural production of own agricultural consumer products " Cooperatives, including the primary processing products produced by the cooperatives from agricultural raw materials of their own production of the members of the cooperatives, as well as the work done (services) for members of the cooperative data "; in paragraph 7: paragraph first paragraph after " from Agricultural raw materials of own production "complete with the words" and in terms of income from the sale of agricultural products of their own production of agricultural consumer cooperatives, as well as from the work done (services) for members of these cooperatives "; , second paragraph after" own production of agricultural raw materials, "to supplement the words" or their own agricultural production of members consumer cooperatives, including products primary processing produced by data from cooperatives from agricultural raw material producers of cooperatives "; 10) in article 346-3: (a), paragraph 1, after" agricultural raw materials " own production of "supplemented by words" or data on the share of income from agricultural production of agricultural consumer cooperatives, including primary processing products produced by of agricultural raw materials the production of members of these cooperatives, as well as the work done (services) for the members of the cooperative data "; b), paragraphs 1 and 2 of paragraph 4, should read: " 4. If, as a result of the tax period, the share of the taxpayer's income from its agricultural production, including the primary processing products produced by them from agricultural raw materials of own production, or share Proceeds from agricultural production of members of agricultural consumer cooperatives, including primary processing products produced by agricultural commodity cooperatives their own production of members of these cooperatives, as well as from The work performed (services) for members of the cooperatives in total income from the sale of goods (works, services) was less than 70 per cent and (or) if the reporting period (tax) did not meet the requirements set out in paragraph 6 Article 346-2 of this Code, such a taxpayer is considered to have lost the right to apply a single agricultural tax since the beginning of the tax period in which the said restriction is violated and (or) non-conformity with the said Requirements. However, the limits on the amount of income derived from the taxpayer's agricultural products, including agricultural production of agricultural producers, are limited. consumer cooperatives, including primary processing products, produced by the taxpayer from agricultural raw materials, including primary processing products produced by agriculture a consumer cooperative from an agricultural raw material of its own The production of the members of the cooperative as well as the work done (services) for the members of the cooperatives are determined on the basis of all the activities carried out by them. "; 11) in article 346-5: a) in paragraph 4 of the paragraph 1 words "if they are taxed" to be replaced by "taxing"; b) in paragraph 2: subpara. 1 after the words "manufacturing of the main means" with the words ", as well as to the construction, equipment, reconstruction, modernization and technical rearmament of the "; to supplement paragraph 42 with the following: " 42) costs as a loss from poultry and animals within the regulations approved by the Government of the Russian Federation. "; , in paragraph 4: Paragraph 1 after the word "manufacture" should be supplemented with the words ", the construction, pre-equipment, reconstruction, modernization and technical re-equipment"; first indent 1 of paragraph 1, amend to read: " 1) in relation to Acquisition costs (construction, manufacture) during the period Agricultural tax on property, plant and equipment, as well as expenditures for the construction, equipment, reconstruction, modernization and technical rearmament of property, plant and equipment in the period Operation; "; in subparagraph 2: in the second word, replace" one "by" first calendar "; and" first "after" calendar "after" second ", after the word" second " "Calendar" after "third" with "calendar"; paragraph 4 after the words "in the course of" should be supplemented with the word "first"; paragraph eleventh after the words "construction, manufacture," to be supplemented with the words " construction, equipment, retrofitting, modernization and technical re-equipment, and also "; twelfth addition to the words", and the costs of the construction, equipment, reconstruction, modernization and technical rearmament of the fixed assets shall be determined in the light of the provisions of article 257, paragraph 2, of the present Code "; (d) Paragraph 5, sixth paragraph 5, after the words " (construction, manufacture) "to be supplemented by the words, construction, equipment, reconstruction, modernization and technical re-equipment", after the word "period" to be supplemented by the words "paid amounts", the word "paid", delete; 12) in article 346-6: (a) Paragraph 7 should read: " 7. Organizations that have paid a single agricultural tax on the basis of a tax base on income tax on organizations using the accrual method follow the following rules: 1) is recognized as part of the revenue Proceeds of sale of goods (performance, services, transfer of property rights) during the period of application of the single agricultural tax, the payment (partial payment) of which is not made before the date of conversion The tax base on income tax on the accrual basis; 2) is recognized expenditure on acquisition during the period of application of the single agricultural tax of goods (work, services, property rights) that were not paid (partially paid) by the taxpayer until the date of the transition to calculation of the tax base A profit tax on an accrual basis, unless otherwise provided for in Chapter 25 of this Code. "; b), paragraph 7-1, shall be as follows: " 7-1. The income and expenses referred to in paragraphs 7 (1) and (2) of this article are recognized as the income (s) of the month of the tax base for the income tax base of the organizations using the accruals method. "; 13) paragraph 1 Paragraph 2 and the first paragraph of article 346-11 to supplement the words "as well as the value added tax paid under Article 174-1 of this Code"; 14) in article 346-12: (a) in paragraph 3, subparagraph 18 " with branches, representative offices and other separate entities in the territory of The Russian Federation "delete; (b) the second sentence of paragraph 4 should read as follows:" At the same time, the limitations on the number of workers and the value of the fixed assets and intangibles set out in this chapter are as follows: to such organizations and individual entrepreneurs shall be determined on the basis of all the activities they undertake, and the income limit set out in paragraph 2 of this article shall be determined by the types of activity, in accordance with the general regime "; 15) in article 346-13: (a) the first paragraph of paragraph 1 is supplemented by the words" as well as the average number of employees for the period and the residual value of fixed assets and intangibles as at 1 October of this year "; b) in paragraph 2 of paragraph 2 of the words" the law of the constituent entities of the Russian Federation "should be replaced by" normative legal acts of representative bodies of municipal districts and city districts, laws and regulations of the Russian Federation list of cities and towns in Moscow and St. Petersburg Taxation as a single tax on disposable income for individual activities "; in the first paragraph 4 after the words" Articles 346-12 "by the words" and article 346-14, paragraph 3 "; 16) Federal Law of 22 July 2008 N 155-FZ) 17) in article 346-16: (a) in paragraph 1: (1) should read: " (1) the cost of acquisition, construction and manufacture of property, plant and equipment, as well as the construction of the building, Equipment, reconstruction, modernization and technical rearmament of property, plant and equipment (subject to the provisions of paragraphs 3 and 4 of this article); "; , in subparagraph 7, the words" compulsory insurance "should be replaced by" all types of compulsory insurance ". Insurance "; sub-paragraph 22, with the exception of the amount tax paid in accordance with this Chapter "; sub-paragraph 23: " 23) the cost of goods purchased for further implementation (reduced by the amount specified in and the costs associated with the acquisition and sale of these goods, including the cost of storage, maintenance and transportation of goods; "; to supplement the following paragraphs 35 and 36: " 35) maintenance of cash and control equipment; 36) Expense of solid household waste. "; b) in paragraph 2 of paragraph 2 of the word" in the order of " in paragraph 3: paragraph 3: paragraph The first is to read: " 3. Acquisition costs (construction, manufacturing) of property, plant and equipment, construction, equipment, reconstruction, modernization and technical rearmament of property, plant and equipment, as well as acquisition costs (establishment of the taxpayer itself) Intangible assets are adopted in the following order: "; sub-paragraph 1 redraft: " 1) for acquisition (construction, manufacture) of fixed assets during the period of application of the simplified system as well as the costs of construction, equipment, rehabilitation, modernization and technical re-equipment of the main equipment manufactured during the period-from the entry of these fixed assets into operation; "; in subparagraph 3: in the second word, replace" first "with" first ". of the calendar "; the third after the word" first "add the word" calendar "after the word" calendar ", after the word" third ", after the word" third ", add" calendar "; paragraph 4 after the words" the word "complete" with the word "first"; paragraph 11 after In addition to the words "construction, manufacture," to add "construction, equipment, reconstruction, modernization and technical rearmament, as well as"; g), paragraph 4 should be amended to read: " 4. For the purposes of this chapter, fixed assets and intangible assets are fixed assets and intangible assets that are recognized as depreciated property in accordance with chapter 25 of this Code and the cost of the construction, The equipment, reconstruction, modernization and technical rearmament of the fixed assets shall be determined in accordance with the provisions of article 257 (2) of this Code. "; 18), in article 346-17: (a), paragraph 1, should be added to the following paragraph: content: " If the taxpayer returns, previously Payments received in advance payment for the supply of goods, performance of works, services, transfer of property rights, the amount of return decreases the income of the tax (accounting) period in which the return is made. "; b) in the paragraph 2: subpara. 1 after the words "material expenses" should be supplemented with the words "(including costs for the purchase of raw materials and materials)"; subpara. manufacture) of property, plant and equipment, modernization and technical re-equipment of fixed assets, as well as the cost of acquisition (by the taxpayer itself) of intangible assets taken into account in accordance with article 346-16, paragraph 3, of this Code are reflected in The last number of the reporting (tax) period in the amount paid. In doing so, these costs are accounted for only on fixed assets and intangible assets used in business activities. "; in) to supplement paragraph 4 with the following: " 4. When a taxpayer is transferred from a taxable income tax object to a tax object of income, reduced by expenditure, expenditures relating to tax periods in which the income tax applies, the calculation of the tax base is not taken into account. "; 19) in article 346-25: (a) paragraph 2 should read: " 2. Organizations that have used the simplified taxation system to apply the accruals-based tax base on income taxes to the following rules: 1) are recognized as income in the income Amount of proceeds from the sale of goods (performance, services, transfer of property rights) during the application of the simplified tax system, the payment (partial payment) of which is not made before the date of transition to the calculation of the tax base by income tax on the accrual basis; 2) is recognized in Expenditure on acquisition costs during the period of the simplified taxation system for goods (works, services, property rights) that were not paid (partially paid) by the taxpayer until the date of the transition to the calculation of the tax base A profit tax on an accrual basis, unless otherwise specified in chapter 25 of this Code. The revenues and expenses referred to in paragraphs 1 and 2 of this paragraph are recognized as income (s) of the month of transition to the income tax base of the organizations using the accrual method. "; b) paragraph 3 The following wording: " 3. In the event that the organization moves from the simplified taxation system to other tax regimes (with the exception of the tax system in the form of a single tax on disposable income for certain activities), and has a fixed asset and Intangible assets, acquisition costs (construction, manufacture, establishment of the organization, construction, construction, pre-equipment, reconstruction, modernization and technical re-equipment) of which have not been transferred (not fully transferred) to the costs of period of application of the simplified taxation system in accordance with the Article 346-16, paragraph 3, of this Code, the residual value of fixed assets and intangible assets is determined by reducing the value of the fixed assets (the residual value at the time of transition to the date of transition). A simplified taxation system of these fixed assets and intangibles in the amount of expenditure to be determined during the application of the simplified tax system in accordance with the procedure provided for in article 346-16, paragraph 3, of this Code. "; in) to supplement paragraphs 5 and 6 with the following: " 5. The organizations and individual entrepreneurs who had previously applied the general tax regime in the introduction of the simplified taxation system would follow the following rule: Value added tax, calculated and paid VAT tax on value added tax, partial payment received before the introduction of the simplified taxation system to the forthcoming supply of goods, performance, services or transfer of property rights, Post-transition to the simplified taxation system, to be deducted in the last tax period preceding the month of the tax-on-value-added tax on the simplified taxation system, with documents showing the return of tax to purchasers in connection with the transfer Taxpayers to the simplified taxation system. 6. The organizations and individual entrepreneurs who have applied the simplified taxation system, when applying the general tax regime, shall comply with the following rule: value added tax applied to the tax-paying taxpayer a simplified taxation system, when purchasing goods (work, services, property rights) that were not charged to expenses deduced from the tax base when applying the simplified tax system, are deduced for conversion to the general tax regime in accordance with the procedure laid out in chapter 21 of this Code for the Taxpayers of Value Added Tax. "; 20) . 25.06.2012 N 94-FZ) 21) in article 346-26: (a) in paragraph 2: subparagraph 8 after the words ", provision of public catering services" supplemented by the words " (for excluding public catering services by education, health and social services) "; , in subparagraph 12, replace the words" dormitory "with the words" temporary accommodation and accommodation "; (13) should read: " 13) (c) Services for the transfer to temporary possession and (or) the use of trade places in facilities of a fixed trading network without trading rooms, facilities of a non-fixed trading network (counters, tents, containers, containers, boxes and others) ), as well as catering facilities without a visitor's conference room; "; to supplement paragraph 14, reading: " 14) provision of services for temporary possession and (or) Use of land for trade in stationary trade network, as well as for the accommodation of the non-fixed commercial network (pin, tents, containers, containers, boxes and other objects) and catering facilities that do not have a visitor's room. "; b) paragraph The first paragraph should read: " 2-1. The single tax shall not apply to the business activities referred to in paragraph 2 of this article if they are carried out within the framework of a treaty of a simple partnership (a joint activity treaty) or a contract of trust Property management, as well as if they are carried out by taxpayers classified as major according to article 83 of this Code. "; ), in the first paragraph of paragraph 3, the word shall be replaced by the word" determined ". "shall be installed"; g) to supplement paragraphs 8 and 9 as follows: " 8. The organizations and individual entrepreneurs in the transition from the general tax regime to the payment of a single tax follow the following rule: Value added tax amounts, calculated and paid by the taxpayer for value-added tax Value of the payment (partial payment) received before the transition to the payment of a single tax to the forthcoming delivery of goods, work, services or transfer of property rights in the period following the transition to a single payment tax, to be deducted in the last tax period preceding the month The transfer of the taxpayer to the value added tax on the payment of a single tax, with documents showing the refund of the amount of the tax by the buyer in connection with the taxpayer's transfer to the payment of a single tax. 9. The organizations and individual entrepreneurs who pay a single tax in the transition to a general tax regime shall comply with the following rule: the value added tax to the taxpayer who has turned to the payment of a single tax taxes on goods (works, services, property rights) that have not been used in activities subject to a single tax shall be subject to deductions for the general taxation regime in the manner provided for in Chapter 21 of the present Code for the Taxpayers of Value Added Tax cost. "; 22) in article 346-27: (a) in the sixth paragraph of the word" actual period of time of the activity, "delete; b) paragraph 9, after" vehicle refuelling services, " with the words "warranty repair and maintenance services,"; , paragraph 12, after the words "catering services," to be supplemented with the words " gas in cylinders, cargo and special vehicles, trailers, semi-trailers, of trailers-disbandment, buses of any type, of goods according to samples and directories outside a fixed trading network (including in the form of mail (mail-order), as well as via tele-shops and computer networks), transfer of medicines on preferential (free) recipes, "; ) paragraph 15 after the words "the kiosks" are supplemented by the words ", vending machines"; d) in the nineteenth paragraph, the word "leisure" shall be replaced with the words " recreation. The public catering services do not include the production and implementation of the excisable goods referred to in article 181 (1) (3) and (4) of this Code; (e) in the first paragraph of the word "vending machines" substitute In the words "shops (sections, departments) of cooking"; f), the paragraph 30 should read as follows: " A place of trade-a place used to commit a retail sale. Trade places include buildings, buildings, structures (a part of) and (or) land used for retail sale, retail and catering facilities, without commercial halls, and Visitors ' services (tents, kiosks, kiosks, boxes, containers and other facilities, including buildings, structures and structures), counters, tables, trays (including land plots), land parcels, used for placing retailers (Catering), which do not have commercial halls (halls of service for visitors), counters, tables, trays and other objects; "; ; (Spending strength-Federal law from 22.07.2008 N 155-FZ)and) Paragraphs thirty-first-thirty-three to read respectively thirty-second-thirty-fourth; (c) the thirtyfourth paragraph of the thirtyfifth paragraph after the word "electronic" Amend the words "(light)"; ) to add the following paragraphs to thirty-five and thirty-sixth paragraphs, respectively, to the thirty-sixth and thirty-seventh paragraphs, to add the following paragraphs to read: " accommodation and accommodation-the space used for the temporary Accommodation and accommodation of natural persons (apartment, apartment in apartment, private house, cottage (part thereof), hotel room, dormitory room and other premises). The total area of temporary accommodation and accommodation is determined on the basis of physical counts and legal documents for the facilities of temporary accommodation and accommodation (purchase and sale contracts, lease (sub-leases), technical passports, plans, schemes, exreplication and other documents). In determining the total space for temporary accommodation and accommodation of hotel facilities (hotels, campsites, hostels and other facilities), the area of the common use of the living rooms (halls, corridors, etc.) is not taken into account. Floor areas, intercommunication staircases, common bathrooms, saunas and showers, restaurants, bars, dining rooms and other facilities), as well as office space; service facilities accommodation and residence-buildings, structures, structures (parts thereof), Accommodation facilities for temporary accommodation and accommodation (houses, cottages, private houses, constructions on gardens and buildings) (complexes of structurally separate (combined) buildings and structures located on the same land (a) The area of the parking area, which is the total area of the parking area, which is located on the basis of the law fixing and counting posts. documents. "; 23) in article 346-29: a) Paragraph 3 The following wording: " 3. In order to calculate the amount of the single tax depending on the type of business activity, the following physical indicators of a certain type of business activity are used, and the base rate of return per month is: ------------------------------------------------------------------- Views | Physical Metrics | Basic business | | revenue- activity in | | month | | (roubles) ------------------------------- + -------------------------- + -------- 1 | 2 | 3 ------------------------------------------------------------------- Provision of domestic services for the number of employees, 7,500 including individual entrepreneinarian veterinary services Number of employees, 7,500 including individual entrepreneu, Provision of repair services, Number of employees, 12,000 maintenance, including individual and car wash-service vehicles Storage Area of parking (50 vehicles per (a) Transport of 6,000 vehicles for the transport of goods of 1,500 vehicles. Transportation of passengers of retail trade, Trade Area 1 800, carried out through facilities (square metres) of stationary trading network with retail outlets of Retail Trade, Room 9 000 in stationary objects. of the trading network, as well as in the facilities of the non-fixed-trading network, the area The trade area is less than 5 square metres in size, and the area of the trading area is 800 square metres in the fixed trading network, as well as in the objects of the non-fixed trading network, the area of trade. The number of workers in the field exceeds 5 square meters, the number of workers, 4,500 trade (excluding individual trade in excise goods, medicines, products from precious stones, of arms and ammunition, fur articles and sophisticated goods (a) Provision of public space for 1,000 meals through public catering facilities (square metres) to provide services to visitors to the public in the provision of public services workers, 4,500 meals through facilities, including an individual catering organization, without room service for visitors to the Extension and (or) Area of information 3000 outdoor advertising any method of application with any method of image, excluding the application of an image, outdoor advertising with the exception of an automatic shift ad automatic shift change with automatic image change (in square metres) Distribute and (or) Area of Information 4000 external advertising of the field of an automatic shift surface (in square meter image) Distribution and (or) Area of an information 5,000 display of outdoor advertising of the field of electronic scoreboard by means of electronic displays of the outside Advertim (in square meters) Distribution and (or) Quantity 10 000 advertising buses for all types, trams, buses of all types, trolleybuses, trams, trolleybuses, cars and lorries, trailers, semi-trailers and semi-trailers, and Trailers, disbandment, trailers-disbandment, riverine river vessels, vessels used for distribution and/or advertising of services on temporary surface area 1 000 accommodation and accommodation (in square metres). metres) Provision of trade services 6 000 temporary Possession and (or) in places transferred to use of trade places, temporary possession and located in facilities (or) in the use of fixed trading network, other businesses without commercial halls, subjects of objects of non-fixed trade Network (counters, tents, containers, containers, boxes and other objects), as well as catering facilities, which do not have halls of service for visitors, in which the area of one commercial area, the site of a non-fixed retail network, or The public catering facility does not exceed 5 square metres Provision of services for the transfer of the Place of Trade, 1,200 to temporary ownership and (or) transferred to the temporary use of trade places, possession and/or use of other fixed trading networks in the facilities, economic entities Not available trading rooms, (square metres) of non-fixed retail facilities (shelves, tents, containers, containers, boxes and other facilities), as well as catering facilities that do not have visitors ' halls, in of which the area of one trade place, the site of the non-stationary trading network or catering facilities exceeding 5 square metres, the provision of land transfer services to the amount of 5,000 temporary ownership and (or) land plots of land use and land use 10 (or) for the use of square metres, for the organization of trade places in the stationary trade network, as well as for the accommodation of the objects of the non-fixed trading network (counters, tents, containers, containers, boxes and other objects) and facilities Catering operations with no room for visitors Provision of land transfer services in Land area 1 000 "; temporary possession and (or) land allocated for use of land plots of land and area exceeding 10 (or) for use (square metres, for square metres) Trading places in the fixed trading network, as well as for the installation of non-fixed retail outlets (shelves, tents, containers, containers, boxes and other facilities) and catering facilities of visitors b) in paragraph 7 of the word "calendar year" should be replaced by In the words "for a period of not less than a calendar year", add the following sentence: " If the normative legal act of a representative body of the municipal district, the city district, the laws of the cities of the federal importance of Moscow and The changes in the current values of the correction factor K are not taken before the start of the next calendar year and 2 (or) not entered into force in accordance with the procedure established by this Code since the beginning of the next calendar year. In calendar year, the following calendar year shall remain valid for the calendar year adjusting factor K in the previous calendar year. ". 2 Article 2 Article 1, paragraph 4, paragraph 4 of the Federal Law N 119-FZ " On introducing amendments to Chapter 21 of the Second Tax Code of the Russian Federation and on the Recognition of Uncertain Provisions of Acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2005, N 30, est. 3130) to be declared invalid. Article 3 1. This Federal Law shall enter into force on 1 January 2008, but not earlier than one month after the official publication of this Federal Law. 2. Provisions of article 149, paragraph 3, paragraph 3, article 165, paragraph 9, paragraph 2 of article 167, article 346-16, article 346, paragraph 2, of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION President of the Russian Federation Vladimir Putin Moscow, Kremlin 17 May 2007 N 85-FZ
