RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part One, Part Two of the Tax Code of the Russian Federation and selected Acts of the Russian Federation Federation Adopted by the State Duma on November 21, 2008 Approved by the Federation Council on 26 November 2008 (In the wording of federal laws , dated 19.07.2009 N 202-FZ; of 24.07.2009 N 213-FZ; of 27.12.2009 N 368-FZ; dated 27.07.2010. N 229-FZ; of 02.10.2012 N 161-FZ; dated 29.11.2012 N 206-FZ; dated 29.12.2014 N 452-FZ; dated 08.03.2015 N 49-FZ) Article 1 Amend Part One of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2001, N 53, sect. 5026; 2003, N 22, sect. 2066; 2004, N 27, sect. 2711; N 31, st. 3231; N 45, est. 4377; 2006, N 31, sect. 3436; 2007, N 1, est. 31; 2008, N 26, est. 3022), the following modifications: 1) Article 5, paragraph 1, should be added to the following paragraph: " The laws on taxes and charges referred to in paragraphs 3 and 4 of this article may enter into force on the date of their official duties. of publication, if expressly provided for it. "; 2) Article 54, third paragraph 1, add the following sentence:" The taxpayer is entitled to recalculate the tax base and the tax amount for the tax (reporting) period, in errors (distortions) relating to the past tax (reporting) periods, also where errors (distortions) have led to excessive payment of tax. "; 3), supplement paragraph 3 with the following: " 3. The amounts of tax, collection, penalties and fines written off from taxpayers ' accounts, tax payers, tax agents in banks but not listed in the Russian Federation's budget system are deemed uncollecable and are written off in accordance with paragraph 1 of this article if, at the time of the decision to declare the appropriate amounts to be uncollecable and write off, the banks are liquidated. "; 4) in article 63: a) in paragraph 1 (1) "and paragraph 2" replace by ", paragraphs 2, 4 and 5"; b) (Overtaken by Federal Law of 08.03.2015) N 49-FZ ) 5) in article 64 (1): (a) in the first word in the first word "article" should be replaced by the word "chapter"; b) (Spend the force-Federal Law dated 08.03.2015 N 49-FZ) 6) (Spspent force-Federal Law of 08.03.2015 N 49-FZ) 7) in article 67: (a) paragraph 1 should be supplemented by subparagraph 4, reading: "(4) by the organization of a state defence order."; b) in paragraph 2 (2) of the word " in Subparagraphs 2 and 3, replace by the words "in sub-paragraphs 2 to 4"; 8) in article 76: a) in paragraph 1: In the first paragraph of the word "tax or fee", replace the words "tax, fee, penalty and (or) fine"; paragraph 3, after the words "(advances), fees," to add "insurance premiums,"; b) paragraph 2 to supplement the following paragraph: "Freezing of the transactions of a taxpayer-organization on its currency account in the bank in the case provided for by this paragraph," means the termination by the bank of the transactions on this account in amounts in foreign currency equivalent to the amount in roubles specified in the decision "On the suspension of the transactions of the taxpayer by bank accounts, according to the rate of the Central Bank of the Russian Federation set on the date of the commencement of the suspension of transactions on the currency account of the taxpayer specified."; (c) In paragraph 3, paragraph 3, the word "operational" should be deleted; , paragraph 4: the second paragraph should read: " Decision to lift the suspension of transactions on the accounts of the taxpayer-organization shall be issued by the official of the tax authority to the representative of the bank The bank is placed under a receipt or sent to the bank in electronic form or in another way indicating the date on which it was received by the bank, no later than the day following the day of the decision. "; In the first paragraph of paragraph 7, in the first paragraph of paragraph 7, the words "until the cancellation of that decision" are replaced by the words " prior to the decision of the tax authority to cancel the suspension of transactions on the accounts "; e) in paragraph 8 of the word" operating " delete, add ", foam, fine"; ) to add to paragraph 9-1 as follows: " 9-1. The decision to suspend transactions on the accounts of the tax payer is suspended in the bank in the cases provided for by this article and federal laws. "; table of contents: " 9-2. In case of violation by the tax authority of the period of cancellation of the decision to suspend transactions on the accounts of the taxpayer-organization in the bank or the period of delivery to a representative of the bank (direction to the bank) of the decision to cancel the suspension of transactions by accounts The taxpayer-the organization in the bank for the amount of money in respect of which the regime of suspension has been in effect is charged interest payable to the taxpayer for each calendar day of violation of the period. The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation, which was in effect on the days of the tax violation by the tax authority for the suspension of the decision to suspend taxpayer's account The bank or the period of service to the representative of the bank (direction to the bank) of the decision to cancel the suspension of transactions on the accounts of the taxpayer's accounts in the bank. "; 9) in article 88: (a), paragraph 2 should read as follows: " 2. The tax audit is carried out by authorized officials of the tax authority in accordance with their official duties, without any special decision of the head of the tax authority within three months from the date of submission The taxpayer of the tax declaration (calculation). "; b) to supplement paragraph 9-1 as follows: " 9-1. In the event that the taxpayer is presented with an updated tax declaration (calculation) in accordance with the procedure provided for in article 81 of this Code before the end of the tax audit, the tax authorization of the earlier filed declaration (calculation) is terminated and a new calorative tax examination starts on the basis of the revised tax declaration (calculation). Termination of the lateral tax audit means the termination of all acts of the tax authority in respect of a previously filed tax declaration (calculation). In this case, the documents (information) received by the tax authority as part of the terminated cameral tax check can be used in tax control measures against the taxpayer. "; 10) Paragraph 1 Article 100, paragraph 5, after the words "The act of tax verification" to be supplemented with the words "within five days from the date of this act"; 11) in article 101: (a), in the second paragraph of paragraph 4, the first sentence should read review of the evidence submitted by the tax audit the number of documents previously claimed by the person in respect of which the tax examination was carried out, the documents submitted to the tax authorities during the conduct of the individual or retreats of the person concerned, and other documents available to them of the tax authority. ", to supplement the new second and third sentences reading:" The use of evidence obtained in violation of this Code is not permitted. If the documents (information) about the activity of the taxpayer were submitted by the taxpayer to the tax authority in violation of the deadlines set by this Code, the documents (information) received by the tax authority will not be considered "(b) The first paragraph of paragraph 9 should be supplemented with the following sentence:" This decision shall be served within five days after the date of its issuance. "; 12) Paragraph 3 of Article 101-4 should be supplemented with the following sentences: " Not The use of evidence obtained in violation of this Code is permitted. If the documents (information) were submitted by the person held liable to the tax authority in violation of the time limits set by this Code, the documents (information) received will not be deemed to have been received in violation of the present Code. Code. "; 13) in article 132: (a) in the second paragraph of paragraph 1, replace" 10,000 "with" 20 thousand "; b) in paragraph 2: paragraph 1 after" Dissociation "should be supplemented with the words" within a specified period of time "; after the words "the closure of the account" should be supplemented with the words "to modify the accounts of the account"; In the second paragraph, replace "20,000" with "40 thousand"; 14) replace article 133 with the following wording: " Article 133. Violation of the term of execution of the order for tax transfer (fee), advance payment, penalty, fine Violation by the bank of the due date of execution of the taxpayer's order (payer) collecting) or tax agent, local administration or organization of the federal postal service to transfer the tax (fee), advance payment, penalty, fine to recover a fine of one hundred and fifty refinancing rate The Central Bank of the Russian Federation, but not more than 0.2 per cent for the every calendar day of delay. "; (15) in article 134: (a) in the first paragraph of the word" other person ", delete, words" or collection "should be replaced by the words" (advance payment), fee, penalty, fine "; b) second supplement In the absence of a debt of 10 thousand roubles; (16) in article 135: (a) in the name of the word "and the collection, as well as the foams", replace the words ", advance payment, fee, penalty, fine"; b) in the paragraph first paragraph 1 of the word "or collection, as well as penalties and fines", to be replaced by the words ", of payment, fee, penalty, fine "; , in the first paragraph of paragraph 2 of the words" in accordance with article 46 of this Code ", delete; 17) Article 135-1 should be amended to read:" Article 135-1. Non-submission of certificates (statements) for operations and accounts to the tax authority The tax authority, in accordance with article 86, paragraph 2, of the present Code and (or) failure to communicate the balance of money in the accounts where transactions have been suspended, in accordance with article 76, paragraph 5, of this Code, as well as the submission of certificates (statements) with a violation of the time limit or statements (statements) containing false information; Art.2 Article 2 Article 2 of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413; N 49, sect. 4564; N 53, st. 5015, 5023; 2002, N 22, st. 2026; N 30, sect. 3021, 3027; 2003, N 1, st. 2, 6; N 22, est. 2066; N 28, est. 2879, 2886; N 52, sect. 5030; 2004, N 27, sect. 2711; N 31, st. 3231; N 34, st. 3520, 3522, 3524, 3527; N 35, sect. 3607; N 45, sect. 4377; 2005, N 1, st. 9, 30; N 24, 100. 2312; N 30, sect. 3101, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 10, est. 1065; N 23, est. 2382; N 31, est. 3436, 3443; N 45, est. 4628; N 47, st. 4819; N 50, sect. 5279, 5286; 2007, N 1, st. 39; N 22, sect. 2563; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5417, 5432; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 26, st. 3022; N 27, est. 3126; N 30, est. 3614, 3616) the following changes: 1) Article 149, paragraph 2, subparagraph 25, after the words "scrap and scrap", add the words "black and"; (2) Article 150, paragraph 7, to read: " 7) equipment (including spare parts and spare parts), which is not analogues in the Russian Federation, on the list approved by the Government of the Russian Federation; "; 3) in article 161: (a) paragraph 3 with the following paragraph: " When implemented (transfer) in the territory OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federal, Autonomous Region, Autonomous District, and municipal property not assigned to municipal enterprises and institutions that make up the municipal treasury of the corresponding urban, rural or rural settlement other municipal education, the tax base is defined as The amount of income from the sale (transfer) of these assets, subject to the tax. At the same time, the tax base is determined separately for each operation to implement (transfer) of the specified property. In this case, the tax agents shall recognize the buyers (recipients) of the said property, with the exception of individuals who are not individual entrepreneurs. These persons are required to calculate, retain and pay the appropriate amount of the tax. "; (b), paragraph 4, after" confiscated property, "should be supplemented with the words" property sold by The court's decision (including bankruptcy proceedings under the laws of the Russian Federation), "; , paragraph 5, should read as follows: " 5. In the sale of goods, transfer of property rights, performance of works, provision of services in the territory of the Russian Federation by foreign persons not registered as tax payers as taxpayers, tax agents are recognized who are registered with the tax authorities as taxpayers of the organization and individual entrepreneurs who carry out business activities with participation in the calculation on the basis of contracts of commission, contracts of commission or agency Treaties with designated foreign persons. In this case, the tax base is determined by the tax agent as the value of such goods (works, services), property rights taking into account excises (for excisable goods) and without including the tax amount. "; 4) in paragraph 1 (3) 165: (a) the fourth paragraph is declared void; b) (Spraying Federal Law of 29.12.2014). N 452-FZ) 5) in article 168: (a), paragraph 1, should be supplemented with the following paragraph: " If the taxpayer receives the payment of the payment, partial payment to the forthcoming supply of goods (execution ), the transfer of property rights in the territory of the Russian Federation, the taxpayer is obliged to present to the buyer these goods (works, services), property rights, calculated in accordance with the procedure set out in paragraph 4 of article 164 of this Code. "; b) , to read: " 3. In the sale of goods (works, services), transfer of property rights, as well as receiving of payment amounts, partial payment to the forthcoming supply of goods (performance of work, rendering of services), transfer of property rights are displayed accordingly Invoice no later than five calendar days from the date of shipment of the goods (performance, services), from the date of transfer of the property rights or from the date of receipt of payment amounts, partial payment to the forthcoming supply of goods (execution of works, (...) (...) When the amount of the tax is calculated in accordance with article 161, paragraphs 1 to 3 of this Code, the tax agents specified in article 161, paragraphs 2 and 3, of this Code shall draw up invoices in accordance with the procedure established by paragraphs 5 and 6 of the article 169 of this Code. "; in) paragraph 4, paragraph 4, shall be declared void; 6) in article 169: (a) in paragraph 2 of the word" established by paragraphs 5 and 6 "shall be replaced by the words" set out in paragraphs 5, 5, 1 and 6 "; (b) Paragraph 5, after "Invoice", add ", when implementing goods (works, services), transferring property rights, "; in) to supplement paragraph 5-1 with the following content: " 5-1. The invoice to be invoicing on receipt of payment, partial payment for the forthcoming delivery of goods (performance, services), transfer of property rights, should be indicated: 1) the serial number and date of the invoice; 2) the name, address and identification numbers of the taxpayer and the buyer; 3) the number of the payment and settlement document; 4) the name of the goods supplied (description of works, services), property rights; 5) amount of payment, partial payment for forthcoming deliveries Goods (performance, services), transfer of property rights; 6) tax rate; 7) tax amount to the buyer of goods (works, services), property rights determined on the basis of applicable tax rates rates. "; 7), article 170, paragraph 3, should be supplemented by subparagraph 3, reading: " 3) in case of buyer's transfer of payment amounts, partial payment to the forthcoming supply of goods (performance, services), transfer property rights. The recovery of sales tax amounts is done by the buyer in the tax period in which the tax amounts on the purchased goods (works, services), property rights are subject to deductions in the manner prescribed by this Code, or in the the tax period in which the conditions were changed or the contract avoided and the corresponding payment amounts were paid, the partial payment received by the taxpayer to the forthcoming supply of goods (work, provision of (...) (...) Recoveries are subject to a tax in the amount previously deducted to pay, partial payment to the forthcoming delivery of goods (performance, services), transfer of property rights. "; 8). 171: (a) in the third paragraph of paragraph 3 after the words "(work, services)" should be supplemented with the words ", property rights", and the words "deducted and paid the taxpayer's income tax" shall be replaced by the words "the tax is paid in accordance with this Chapter"; b) to supplement paragraph 12 with the following: " 12. The deducts from the taxpayer, which included payment amounts, partial payment for the forthcoming delivery of goods (performance, services), transfer of property rights, are subject to the tax amount invoiced by the seller of these goods (works, services), Property rights. "; 9) in article 172: (a) paragraph (2): (b) Paragraph 2, paragraph 5, paragraph (5) should read: of this Code, shall be made at the time of the determination of the tax base; of article 167, paragraph 10, of this Code. "; c) to supplement paragraph 9 with the following: " 9. The deducts of the tax referred to in article 171, paragraph 12, of this Code are made on the basis of invoices issued by the seller upon receipt of payment, partial payment to the forthcoming supply of goods (performance, services), Transfer of property rights, evidence of actual transfer of payment amounts, partial payment to the forthcoming supply of goods (performance, provision of services), transfer of property rights, if there is a contract providing for (...) (...) (a) The fourth paragraph should read: "Simultaneously with this decision is taken:"; b) to add the following paragraphs to the following paragraphs: " Reparations; the decision not to reimburse fully the amount of the tax claimed for compensation; the decision to refund part of the tax refund, and the decision not to refund part of the tax claimed by the claimant paragraph 2, subparagraph (c), paragraph 2 (b) Article 220, paragraph 1, of the figure "1,000,000" to read "2,000,000"; 12) in article 228, paragraph 1: (a), subparagraph 2, insert the words "and property rights"; (b), paragraph 7, amend to read: " 7) natural persons who are not individual entrepreneurs, income in cash and in kind, in the order of gift, except as provided for in article 217, paragraph 18-1, of this Code, Such income is not subject to taxation. "; 13) paragraph 1, paragraph 32, of the article 251 in addition to the words ", as well as capital investment in the facilities provided under the contract, in the form of the indissociable improvements made by the judicial organization"; 14) in the paragraphs of the first and Article 252, third paragraph 2-1, of the word "property rights" in the corresponding words "property and non-property rights" in the corresponding file; (15) paragraph 2 of article 254, paragraph 2, after the words "inventories" supplemented by ", other property", after "major equipment" "to supplement the words", as well as in the repair of fixed assets "; (16) paragraph 1 of article 257, paragraph 1, after the word" gratis ", after the words" or as a result of an inventory ", replace the words" with paragraph 8 "with" c 8 and 20 "; 17), article 258, read as follows:" Article 258. Amortization groups (sub-groups). Features include depreciable assets in Amortization Groups (Subgroups) 1. The assets to be depreciated are allocated to amortised groups according to their useful life. The useful life is recognized as the period during which fixed assets or intangible assets are used to fulfil the purpose of the taxpayer's activities. The useful life is determined by the taxpayer independently at the date of the entry into service of the object of the depreciable property in accordance with the provisions of this article and subject to the classification of fixed assets approved by the The Government of the Russian Federation. The taxpayer has the right to increase the useful life of a fixed asset after the date of commissioning it if after the reconstruction, modernization or technical rearmament of such an object has increased its useful life usage. The increase in the useful life of the fixed assets may, however, be within the time limits for the amortization group into which the fixed asset was previously included. If, as a result of the reconstruction, modernization or technical rearmament of the fixed assets period, the useful life of the asset has not increased, the tax payer takes into account the remaining useful life usage. Capital investments in fixed assets, as specified in paragraph 1 of Article 256 of this Code, are depreciated in the following order: capital investments whose value is reimbursed to the lessee The lessor is amortized by the lessor according to the procedure established by this chapter; capital investments made by the lessor with the consent of the lessor whose value is not reimbursed by the lessor shall be amortized by the lessee in the lessor the period of validity of the lease, based on the amount of depreciation, that are calculated according to the useful life of the leased fixed assets according to the classification of the fixed assets approved by the Government of the Russian Federation. Capital investment in fixed assets, as defined in paragraph 1 of Article 256 of this Code, is depreciated in the following order: capital investments, the value of which is reimbursed to the organization by the organization, the lender of the organization, is depreciated by the lender of the organization in accordance with the procedure established by this chapter; capital investments made by the ship-receiver organization c the consent of the lender organization whose value is not shall be reimbursed by the lender entity and be depreciated by the organization, the dishwasrer for the duration of the contract of non-exchange, based on the amortization period calculated on the basis of the useful life determined for the received Fixed assets according to the classification of fixed assets approved by the Government of the Russian Federation. 2. Determination of the useful life of an intangible asset is determined on the basis of the period of validity of the patent, the evidence and/or other time limits for the use of intellectual property in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION For intangible assets that cannot determine the useful life of an intangible asset, the depreciation rates are set on a useful life of 10 years (but no longer than the duration of the activity the taxpayer). 3. The depreciable assets are grouped into the following depreciation groups: first group-all non-persistent assets with a useful life from 1 year to 2 years inclusive; second group-property with a due date Usage beyond 2 years up to 3 years; third group-property with useful life beyond 3 years and up to 5 years; fourth group-assets with useful life exceeding 5 Up to 7 years, inclusive; fifth group-property with useful life over 7 years up to 10 years inclusive; sixth group-property with useful life exceeding 10 years up to 15 years; seventh group-property with useful life exceeding 15 years up to 20 years years inclusive; eighth group-property with useful life of more than 20 years up to 25 years inclusive; 9 group-property with useful life exceeding 25 years up to 30 years inclusive; 10 group-assets with useful life of over 30 years. 4. The Government of the Russian Federation approves the classification of the fixed assets included in the depreciation groups. 5. Non-tangible assets are included in amortization groups based on the useful life determined in accordance with paragraph 2 of this article. 6. For those fixed assets that are not specified in amortization groups, the useful life shall be determined by the taxpayer in accordance with the manufacturer's specifications or recommendations. 7. Organization for the purchase of fixed assets (including contribution to statutory (stacking) capital or succession to reorganization of legal entities) for the application of a linear accrual basis Depreciation on these assets is entitled to determine the depreciation rate for those assets, based on the useful life of the previous owners, reduced by the number of years (months) of the maintenance of the property. At the same time, the useful life of the fixed assets can be determined as the previous owner of these fixed assets, reduced by the number of years (months) of the asset's use the previous owner. If the period of actual use of this property of the previous owners is equal to the useful life of the fixed asset, the fixed asset classification approved by the Government of the Russian Federation shall be determined by the Government of the Russian Federation. In accordance with this chapter, or beyond that period, the taxpayer is free to determine the useful life of this fixed asset, taking into account the safety requirements and other factors. 8. For the facilities of the depreciable property referred to in article 259, paragraph 1, paragraph 3, of this Code, depreciation shall be calculated separately for each property according to its useful life in the manner established by this Code. a chapter. 9. For the purposes of this chapter, the depreciable property shall be taken into account at the historical cost determined in accordance with article 257 of the present Code, unless otherwise provided for in this chapter. Taxpayer is entitled to include a maximum of 10 per cent (no more than 30 per cent) in the expenditure of the reporting (tax) period (no more than 30 per cent in respect of the principal means of the third to seventh periodic reports). (a) (b) (c), (c), (c), (c), (c), (c), (c), (g) and (b), (c). the costs incurred in completing the completion of the equipment. The reconstruction, modernization, technical re-equipment, partial liquidation of fixed assets and the amounts of which are determined in accordance with article 257 of the Code. If a taxpayer uses the specified right, the corresponding fixed asset objects are included in the depreciation groups (sub-groups) at their original cost, less than 10 per cent less than 10 per cent (not applicable). over 30 per cent for the principal means of the third to seventh depreciation groups) of the original value attributed to the expenditure of the reporting (tax) period and to which the original value changes facilities in the case of ships, equipment, reconstruction, technical re-equipment, partial liquidation of facilities, are taken into account in the sum of the amortization groups (sub-groups) (change the original cost of the facilities, which are amortized by the straight-line method in accordance with Article 259) of this Code), less than 10 per cent (no more than 30 per cent, for the principal means of the third to seventh depreciation) of such amounts. In the case of implementation earlier than five years from the introduction of the fixed assets for which the provisions of the second paragraph of this paragraph have been applied, the amounts included in the costs of the regular budget The reporting (tax) period under paragraph 2 of this paragraph is to be restored and included in the tax base. 10. The property received (transferred) under a financial lease under a financial lease (lease contract) shall be included in the appropriate amortization group (sub-group) by the party to which the equipment is to be taken into account in accordance with under the terms of the contract of financial lease (lease contract). (Paragraph 35 is no more effective-Federal Law of 29.11.2012). N 206-FZ) 12. The depreciable assets used by the organization are included in the depreciation group (sub-group) to which they were included in the previous owner. 13. If an organization that has established a nonlinear depreciation method in its accounting policy applies the depreciation factors to the depreciation rates in accordance with article 259-3 of this Code, the depreciable assets, to which such factors apply, form a sub-group as part of the amortization group and account for such depreciation groups and subgroups. All rules for the creation or elimination of a group, an increase or decrease in the aggregate balance of the group apply to such subgroups and apply the depreciation rate adjusted by the increasing (lowering) coefficient. Apply to depreciation rates for depreciable (lower) factors results in a corresponding reduction (increase) in the useful life of such objects. In this case, the depreciated values of the depreciable assets, which are depreciated, are formed as part of the amortization group according to the fixed asset classification, The term of useful use, approved by the Government of the Russian Federation, without taking into account its increase (decrease). "; 18), article 259 should read as follows: " Article 259. The methods and order of depreciation amounts 1. For the purposes of this chapter, taxpayers have the right to choose one of the following methods of depreciation, taking into account the peculiarities of this chapter: 1) the linear method; 2) a nonlinear method. The method of depreciation is determined by the taxpayer alone for all objects of the depreciable property (except for objects which are amortized by the straight-line method in accordance with paragraph 3) of this article) and is reflected in the accounting policy for taxation purposes. A change in the depreciation method is allowed from the beginning of the next fiscal period. At the same time, the taxpayer has the right to proceed from a non-linear method to a linear method of depreciation not more than once every five years. The depreciation methods established by this paragraph apply to all fixed assets, regardless of the date of acquisition. 2. The amount of depreciation for purposes of taxation is determined by taxpayers on a monthly basis in accordance with the procedure established by this chapter. Depreciation is charged separately for each depreciation group (subgroup) when applying a nonlinear depreciation method or separately for each of the depreciable assets when applying a straight-line depreciation method. 3. Regardless of the taxpayer's accounting policy for tax purposes, the straight-line depreciation method is applied to buildings, structures, transfers, intangible assets and non-intangibles. The assets of the eighth to tenth depreciation groups, irrespective of the age of the respective facilities. The only depreciation method applied by the taxpayer in the accounting policy for tax purposes applies to other facilities of the depreciable property, regardless of the age of the facility. 4. The depreciation of depreciable assets begins on the first day of the month following the month in which the object was put into service. 5. If an organization has been established within a calendar month, liquidated, reorganized or otherwise transformed in such a way that, in accordance with article 55 of this Code, the tax period shall commence or end before the end of the calendar month, the depreciation is charged to the following characteristics: 1) Depreciation is charged to the dissolved organization by month (inclusive), in which liquidation is completed, and by the organization being reorganized, by month (inclusive) in which the order is complete Reorganization; 2) Depreciation is accrued from the organization's reorganization from the first day of the month following the month in which the organization was registered. The provisions of this paragraph do not apply to organizations that alter their organizational and legal form. 6. Information technology organizations have the right not to apply the depreciation order in respect of computer technology as set out in this article. In this case, the expenses of these organizations for the acquisition of computer equipment are recognized as material expenses of the taxpayer in accordance with article 254, paragraph 1, subparagraph 3, of this Code. For the purposes of this paragraph, organizations working in the field of information technology shall recognize the organizations referred to in article 241, paragraphs 7 and 8, of this Code. "; "to replace" by "taxpayers in" after the words "(agreements)" with the words "with the State authorities of the constituent entities of the Russian Federation", the words "such users" should be replaced by the words "takthem" taxpayers "; 20) in article 263: (a) in the name replace "property insurance" with "property insurance"; b) in paragraph 1: in the first paragraph of the word "voluntary property insurance", replace "voluntary property insurance" with the words " "voluntary insurance of property" should be replaced with "voluntary property insurance"; (8) after the words "for injury" should be added with the words "or liability under the contract"; add to subparagraphs 9 and 10 , to read: " 9) voluntary risk insurance Liability for failure or improper performance of obligations relating to the financing of construction and/or the construction of Olympic facilities under article 14 of the Federal Act of 1 December 2007 The XXII Olympic Winter Games and the XI Paralympic Winter Games of 2014 in Sochi, the development of the city of Sochi as a mountain climate resort and the introduction of amendments to selected legislative acts of the Russian Federation; 10) other forms of voluntary property insurance, if in accordance with the Russian Federation's legislation, such insurance is a condition for the taxpayer to carry out its activities. "; (21) in article 265, paragraph 1, subparagraph 8: (a) after the words" essential means " to supplement with the words ", to write off intangible assets,"; b) to add the following paragraph: " Costs of non-accumable amounts according to the fixed useful life of depreciation are included in the composition Non-production costs and implementation, only for objects of depreciable property, for which depreciation is charged by the straight-line method. The depreciable assets that are depreciated by the non-linear method are decommised in the manner determined by paragraph 13 of Article 259-2 of this Code; "; 22) (Uexpirate-Federal Law of 19.07.2009 N 202-FZ ) 23) in article 284 (1): (a) in the first paragraph of "24", replace "20"; b) in the second digit of "6.5" with "2.5"; 24) paragraph 2 of Article 288, paragraph 2 , to read: " For the purposes of this article, organizations that have converted to depreciation with a non-linear method of depreciation groups have the right to determine the residual value of the depreciable property of accounting. "; 25) first sentence of paragraph 4 of paragraph 3 Article 325, amend to read: "The costs incurred under the contract with the contractor shall be included in the other expenses of the first day of the month in which the relevant act of work (the work stages) of the contract is signed."; Article 346-20, paragraph 2, should be supplemented with the following sentence: " The law of the constituent entities of the Russian Federation may contain differentiated tax rates between 5 and 15 per cent, depending on the categories of taxpayers. ". Article 3 Federal Law dated 5 August 2000 N 118-FZ "On the introduction of Part Two of the Tax Code of the Russian Federation and amendments to some legislative changes" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341; 2001, N 13, Art. 1147; N 33, st. 3413; N 51, sect. 4830; 2002, N 22, sect. 2026; N 30, sect. 3027; 2003, N 1, sect. 2; N 50, sect. 4849; 2004, N 31, sect. 3231; N 34, st. 3517; N 35, sect. 3607; 2005, N 1, article 9; N 30, est. 3116; 2006, N 45, sect. 4632; 2007, N 1, sect. 31; 2008, N 26, est. (3011) to be supplemented with articles 27-1-27-3, as follows: " Article 27-1. To establish that taxpayers who pay monthly advance payments based on the accounting period (tax) period are entitled to apply the following order of calculation of the advance payment of the profit tax due for the fourth quarter of 2008 of the year. The amount of the monthly advance payment due in the fourth quarter of 2008 is calculated on the basis of the actual profit received, calculated from the beginning of the tax period until the end of the month, the preceding month in which the advance payment is made. The amount of advance payments to be paid into the budget is determined on the basis of previously assessed advances. The change in the order in which advance sales tax payments are calculated must be reflected in the organization's accounting policy. Taxpayers who have applied the right referred to in this article are required to notify the tax authority at the place of their registration not later than the period of payment established for the payment of the corresponding advance payment, including in the case of The calculated amount of the advance payment is negative or zero. Article 27-2. The Organization applied a special factor of 0.5 for passenger cars and passenger minibuses, which had an initial cost of more than 600,000 rubles and 800,000 rubles, respectively, as from 1 January 2009 The specified factor is not applied. (Paragraph is no-valid-Federal Law of 27.12.2009) N 368-FZ) Article 4 Federal Law of July 24, 2007 N 216-FZ " On amendments to Part Two Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4013; N 49, sect. 6045) supplement Article 3-1 as follows: " Article 3-1. To establish that under the contracts of voluntary long-term life insurance concluded before the date of the entry into force of this Federal Law for a period of not less than five years and for these five years without insurance payments. The benefit of the insured person, including in the form of annuities and (or) annuities (except for the insurance benefit provided for in the event of the death of the insured person), whose insurance contributions until the date of entry into force of this Federal Act The law was paid in full for natural persons from employers ' funds, calculus and The payment of a tax on the income of natural persons shall be made in the manner in force until the day of the entry into force of this Federal Law. ". Article 5 Article 3 of the Federal Law dated July 22, 2008" On Amendments to Part Two Tax Code of the Russian Federation " (Collection of Laws of the Russian Federation, 2008, N 30, st. 3611) the following changes: 1) (Spspent force-Federal Law of 02.10.2012. N 161-FZ ) 2) to be completed with Part 2, as follows: " 2. The provisions of article 346 (2) (2) (2) (2) (2) of the Tax Code of the Russian Federation (in the wording of this Federal Act) apply to the pharmacy establishments recognized as such by the Federal Act. dated 22 June 1998, N 86-FZ "On Drugs", starting from 1 January 2011. ". Article 6 Admit invalid: 1) Article 1, paragraph 28 (2) of Federal Law from 29 "On introducing amendments and additions to Part 2 of the Tax Code of the Russian Federation" (Collection of Laws of the Russian Federation, 2001, N 1, Art. 18); 2) Paragraph 11 of Article 1 of Article 1 of the Federal Law of 29 May 2002 N 57-FZ " On introducing modifications and additions to the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026); 3) article 62, paragraph 4 (a) of the Federal Act of 29 June 2004, No. 58-FZ " On amendments to some OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2004, N 27, sect. 2711); 4) paragraphs 5 and 6 of paragraph 17, paragraph 8 of article 1, paragraph 21, of the Federal Act of 22 July 2005 The amendments to Chapter 21 of the Tax Code of the Russian Federation and on the recognition of certain provisions of the legislation of the Russian Federation on taxes and duties have been repealed. 3130); 5) Paragraph 3 of Article 1 of the Federal Law of 28 February 2006 N 28-FZ "On introducing changes to Part Two, Chapter 21" OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation Ten, wait. 1065); 6) Article 1, paragraph 4, of the Federal Law of 4 November 2007, N 255-FZ "On introducing changes to Chapter 21 of Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2007, 5432); 7) Article 6 of the Federal Law of 26 June 2008 N 103-FZ " On introducing amendments to selected legislative acts of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3022. Article 7 Article 1, paragraph 10 of Federal Law of 22 July 2008 N 158-FZ " On amendments to chapters 21, 23, 24, 25 and Part 2 of the Tax Code of the Russian Federation and certain other acts of the legislation of the Russian Federation on taxes and duties. 3614) be deleted. Article 8 (Unused-Federal Law of 19.07.2009) N 202-FZ) Article 9 1. This Federal Act shall enter into force on 1 January 2009, with the exception of the provisions for which the present article establishes a different date of entry into force. 2. Paragraph 2 and subparagraph (z) of article 1, paragraph 8, of this Federal Act shall enter into force on 1 January 2010. 3. Article 2, paragraph 2, of this Federal Law shall enter into force on 1 January 2009, but not before the first number of the regular tax period on the value added tax following the tax period in which the order came into effect OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4. Articles 3 and 7 of this Law shall enter into force on the date of its official publication. 5. The provisions of paragraph 4 of article 5, paragraph 4, of the first part of the first Tax Code of the Russian Federation (as amended by the present Federal Law) has been extended to legal relations that have arisen since 1 October 2008. 6. Paragraph 1, paragraph 1, of article 220, paragraph 1, of the second Tax Code of the Russian Federation (as amended by the present Federal Act) The law) applies to legal relations that have arisen since 1 January 2008. 7. (Spconsumed by the Federal Law of 19.07.2009) N 202-FZ) 8. (Spconsumed by Federal Law , July 27, 2010) N 229-FZ) 9. The provisions of paragraph 4 of article 176, paragraph 4, of the Second Tax Code of the Russian Federation (as amended by the present Federal Law) apply to decisions taken after 1 January 2009. 10. The provisions of paragraph 4 of article 258, paragraph 4, of the second paragraph of the second Tax Code of the Russian Federation (as amended by the present Federal Act) apply to fixed assets that have been put into operation since 1 January 2008. 11. The provisions of article 161, paragraphs 3 to 5, and article 168, paragraphs 1 and 3, of the second Tax Code of the Russian Federation (as amended by the present Federal Act) The law applies to the shipment of goods (performance, services) and transfer of property rights, effective 1 January 2009. 12. In the implementation of the exchange of goods, set-off, as of 1 January 2009, the amount of the tax lodged to the taxpayer in the purchase of goods (works, services) and property rights accepted by the taxpayer in the calculation of securities to 31 December 2008, subject to deductions under Chapter 21 of the Tax Code of the Russian Federation the date of acceptance of these goods (works, services), property rights. 13. The tax amounts, calculated by the taxpayer at the time of implementation from 1 January 2006 until 1 January 2009 of construction and installation works for own consumption and not taken before the day of the entry into force of this Federal Law, are subject to Deductions in accordance with the procedure provided for in article 172 of the second part of the Tax Code of the Russian Federation in the wording before the date of entry into force of this Federal Law. 14. (Spconsumed by force-Federal Law of 08.03.2015) N 49-FZ ) President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 26, 2008 N 224-FZ