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Amending Chapter 21, 23, 24, 25 And 26 Of Part Two Of The Tax Code Of The Russian Federation And Some Other Acts Of Legislation Of The Russian Federation On Taxes And Fees

Original Language Title: О внесении изменений в главы 21, 23, 24, 25 и 26 части второй Налогового кодекса Российской Федерации и некоторые другие акты законодательства Российской Федерации о налогах и сборах

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RUSSIAN FEDERATION FEDERAL LAW On amending chapters 21, 23, 24, 25 and 26 of Part Two of the Russian Tax Code and some other acts Russian Federation Law on Taxes and Fees adopted by the State Duma on July 4, 2008 Approved by the Federation Council on July 11, 2008 Federal laws dated 26.11.2008 N 224FZ; of 24.07.2009 N 213-FZ; dated 21.11.2011. N 330-FZ; of 02.10.2012 N 161-FZ; of 24.11.2014 N 366-FZ; dated 23.11.2015 N 320-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413, 3429; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; 2003, N 1, st. 2, 6; N 21, est. 1958; N 28 2886; N 52, sect. 5030; 2004, N 27, sect. 2711, 2715; N 30, est. 3088; N 31, st. 3220, 3231; N 34, st. 3517, 3518, 3520, 3522, 3525, N 35, sect. 3607; N 41, est. 3994; 2005, N 1, article 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3104, 3118, 3128, 3129, 3130; N 42, sect. 5581; 2006, N 3, sect. 280; N 23, st. 2382; N 31, est. 3436, 3443, 3450, 3452; N 45, sect. 4627; N 50, st. 5279, 5286; N 52, sect. 5498; 2007, N 1, st. 20, 31, 39; N 13, st. 1465; N 21, sect. 2462; N 22, st. 2563, 2564; N 23, st. 2691; N 31, sect. 3991, 4013; N 45; st. 5416; N 46, st. 5557; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 18, sect. 1942), the following changes: 1) . N 366-FZ ) 2) in article 212, paragraph 2, of article 212, paragraph 2, the words "three fourths" should be replaced by the words "two thirds" after "Russian Federation," with the words "increased by five percentage points"; 4) in article 217: (a) paragraph 21 should be amended to read: " 21) the amount of the taxpayer's tuition fees for basic and supplementary educational and vocational education programmes; Vocational training and retraining in Russian educational establishments Institutions holding a licence or foreign educational institutions having a status; "; b) " (Sprawled by Federal Law dated 23.11.2015 NN 320-FZ) in) supplement paragraph 40 to read: " 40) amounts paid by organizations (individual entrepreneurs) to their employees for the reimbursement of interest on loans (loans) for the acquisition and/or construction of a dwelling included in the costs of the tax base for the tax base on income of the organizations. "; 5) (Spaced by Federal Law dated 24.07.2009 N 213-FZ) 6) Article 254, paragraph 1 (5), should read: " (5) for the purchase of fuel, water, energy of all kinds spent on technological purpose, development (including by the taxpayer himself) for the production needs of all types of energy, heating of buildings, as well as costs of production and (or) acquisition of power, costs of transformation and transfer of energy; "; 7) in Part Two, 255: a) in paragraph 9 Paragraph 16, the figure "3" should be replaced with the figure "6"; b) to supplement paragraph 24-1 , to read: "24-1" is the cost to reimburse employees for interest payments on loans (loans) for the acquisition and/or construction of a dwelling. These expenses are recognized as amounting to no more than 3 per cent of the cost of work; "; 8) paragraph 1 of article 256, paragraph 1, of the article, amend to read: " Capital investments in the lease are recognized in the form of the indissociable improvements made by the lessee with the consent of the lessor as well as capital investments in the grant-made grant fixed asset objects in the form of indissociable improvements made organization-by the organization by the lender with the consent of the lender. "; 9), article 257, paragraph 1, add the following paragraphs: " The salvage value of the depreciable assets that are depreciated non-linear method, unless otherwise specified by this chapter, is defined by: n S = S x (1-0.01 x k), n where S is the residual value of the specified objects after n n months after being included in the appropriate amortization group (sub-group); S = the initial (replacement) cost for the specified objects; n is the number of full months since the specified objects were included in the corresponding amortization group (subgroup) up to the day Exclusions from this group (sub-group), excluding the period calculated in full months during which such facilities were not part of the depreciable property in accordance with paragraph 3 of article 256 of this Code; k- Depreciation rate (including the increasing (decreasing) factor), applicable to the appropriate amortization group (sub-group). "; 10) (Deleted-Federal Law 26.11.2008 N 224FZ) 11) to supplement articles 259-1-259-3 as follows: " Article 259-1. The order in which depreciation amounts are calculated depreciation depreciation 1. When a taxpayer is set up in the accounting policy for tax purposes, the straight-line method of depreciation, as well as the application of the straight-line method for depreciation, in respect of the depreciable property in accordance with Article 259, paragraph 3, of this Code applies the depreciation order established by this article. 2. The sum of the depreciation of one month of depreciation against the depreciable property is defined as the product of its original (replacement) value and the depreciation rate that is defined for the object. The depreciation rate for each of the depreciable property objects is determined by the formula: 1 K =-x 100% n where K is the depreciation rate as a percentage of the original (restoration) The value of the depreciable property object; n is the useful life of the object of the depreciable property expressed in months (without taking into account the reduction (increase) in the period pursuant to paragraph 13 of article 258, paragraph 2) of the present Code). 3. Accumulated depreciation as capital investments in fixed assets that are depreciated and amortized by the straight-line method begins at the lessor's The first day of the month following the month in which the property was put into operation was at the lessee's first day of the month following the month in which the property was put into operation. 4. Accumulated depreciation of amortised property, in the form of capital investments in the objects received under a contract of non-expendable property, which, in accordance with this chapter, are depreciated and amortized by a linear method starts with the lender organization of the first day of the month following the month in which the property was put into operation of the capital investments, the organization-the dishwasher-from the 1st day of the month following the The month in which the property was put into operation. 5. The depreciation is discontinued on the first day of the month following the month in which the depreciable property has been fully depreciated or the object has been removed from the taxpayer's depreciable property by any The reasons. 6. The depreciation of an object excluded from the depreciable property in accordance with article 256, paragraph 3, of this Code shall be discontinued on the first day of the month following the month in which the object is to be removed from the depreciable Property. 7. Upon termination of the contract of free use and return of depreciable assets to the taxpayer, as well as at the time of conservation, the completion of the reconstruction (modernization) of the fixed assets object is accrued from the 1st number the month following the month in which the objects were returned to the taxpayer, the completion of the reconstruction (modernization) or the preservation of the fixed asset. Article 259-2. The order in which depreciation amounts are calculated the application of the nonlinear method of accrual depreciation 1. When a taxpayer is established in the accounting policy for the purpose of taxing the non-linear depreciation method, the depreciation order as set out in this article shall be applied. 2. The number of tax periods from which the accounting policy for tax purposes is set to apply a nonlinear depreciation method for each depreciation group (sub-group) is determined by the accumulated balance that shall be calculated as the sum of the value of all objects of the depreciable property assigned to this derogatory group (sub-group) in accordance with the procedure established by article 322 of the present Code, subject to the provisions of this article. In the future, the balance of each depreciation group (sub-group) is determined by the 1st day of the month for which the amount of accrued depreciation is to be determined, in the order determined by this article. For depreciation groups and their constituent groups, the accumulated balance is determined without regard to depreciable assets, which are depreciated by the straight-line method in accordance with article 259, paragraph 3, of the Code. 3. As the depreciable property objects are put into operation, the original value of these objects increases the total balance of the corresponding amortization group (sub-group). The original cost of such facilities is included in the total balance of the corresponding amortization group (sub-group) on the first day of the month following the month in which they were put into operation. When modifying the original cost of property, plant and equipment in accordance with article 257, paragraph 2, of this Code in the case of ships, equipment, reconstruction, modernization, technical re-equipment, partial destruction of objects The amounts to which the original cost of the specified objects change are taken into account in the sum of the balance of the corresponding depreciation group (the subgroup). 4. The sum of the balance of each depreciation group (sub-group) is reduced monthly by the depreciation amount for the depreciation group (subgroup). The sum of the depreciation accrual for each depreciation group (of the subgroup) is determined by the cumulative balance of the corresponding amortization group (subgroup) at the beginning of the month and the depreciation rates, as defined by this article, as follows: k A = B x ---, 100 where A is the sum of the depreciation accrual for the corresponding amortization group (sub-group); B- Total balance of the corresponding amortization group (sub-groups); k is the depreciation rate for the appropriate amortization group (subgroup). 5. The following depreciation rates apply to the application of a nonlinear depreciation method: ------------------------------------------------------------------- Depreciation Group (monthly) ------------------------------------------------------------------- First 14.3 Second 8.8 Third 5.6 Fourth 3.8 Fifth 2.7 Sixth Accumulated depreciation as a capital investment in a leased fixed asset, which is depreciated and depreciated in accordance with this chapter in in accordance with article 259 of the present Code, begins with the lessor on the first day of the month following the month in which the property was put into operation at the lessee's first day of the month following the month in which the property was entered into service. 7. Accumulated depreciation of amortised property, in the form of capital investments in the objects of the non-expendable property, which is depreciated and amortized in accordance with this chapter In accordance with article 259 of the present Code, it shall start with the employer's organization on the first day of the month following the month in which the property was put into operation from the Organization of the Judiciary, from 1 to 1 month. the number of months following the month in which the property was entered into operation. 8. Accumulated depreciation for an object that is depreciated by a non-linear method that is excluded from the depreciable property in accordance with article 256, paragraph 3, of this Code, shall be discontinued on the first day of the month following the month Exclusions of this feature from the depreciable property. This reduces the balance of the corresponding depreciation group (s) to the residual value of the specified objects. 9. Upon termination of the contract of free use and return of depreciable assets to the taxpayer, as well as at the conservation, completion of reconstruction (modernization) of the fixed assets object, which is depreciated. by the non-linear method, it is depreciated from the first day of the month following the month in which the objects were returned to the taxpayer, the completion of the reconstruction (modernization) or the deactivation of the fixed asset object, and the total the balance of the corresponding depreciation group (sub-group) increases by The residual value of these facilities, subject to the provisions of article 258, paragraph 9, of this Code. 10. When the depreciable assets are disposed, the sum of the corresponding amortization group (s) is reduced to the residual value of such facilities. 11. If, as a result of the disposal of depreciable assets, the accumulated balance of the corresponding amortization group (s) has been reduced to a total balance of zero, the depreciation group (sub-group) shall be liquidated. 12. If the sum of the balance of the depreciation group (sub-group) becomes less than 20,000 rubles per month, the following month, when the specified value was reached, if the balance of the corresponding amortization group is over the time (sub-groups) did not increase as a result of the commissioning of the depreciable property, the taxpayer has the right to liquidate the group (sub-group), with the sum of the balance relating to the unrealized costs of the current of the period. 13. Upon the expiration of the useful life of the object of the depreciable property determined in accordance with article 258 of this Code, the taxpayer may exclude the object from the depreciation group (sub-group) without modification the sum of the balance of this depreciation group (sub-group) as of the date of the disposition of this depreciable property from its composition. At the same time, depreciation based on the accumulated balance of this amortization group (sub-group) is continuing in the manner determined by this article. For the purposes of this paragraph, the useful life of the depreciable assets entered into service before the 1st number of the tax period from which the accounting policy for tax purposes has been applied The nonlinear depreciation method is accepted for the useful life of the relevant objects prior to the specified date. Article 259-3. Apply increasing (reduction) factors to the depreciation rate 1. Taxpayers have the right to apply a special factor, but not higher than 2: 1), to depreciable fixed assets used for operating in an aggressive and (or) sensitive environment. Taxpayers that use depreciable fixed assets to work in an aggressive environment and (or) the increased system are entitled to use the special factor specified in this paragraph only on an accrual basis Depreciation with respect to fixed assets. For the purpose of this chapter, an aggressive environment is a combination of natural and (or) artificial factors whose influence causes increased deterioration (ageing) of fixed assets during their operation. Working in an aggressive environment also equates to finding fixed assets in contact with the explosion-, fire-dangerous, toxic or other aggressive technological environment that may cause (source) the initiation of an emergency situation. When applying a nonlinear depreciation method, the specified special factor does not apply to the primary means of the first-third absortion groups; 2) for its own depreciable values the principal means of taxpayer-agricultural organizations of an industrial type (poultry factories, cattle farms, animal farms, greenhouses); 3) for own depreciable property, plant and equipment of the Taxpayers-Organizations with Resident Status industrial-production special economic zone or tourism and recreational special economic zone. 2. Taxpayers have the right to apply a special factor, but not higher than 3: 1), to depreciable fixed assets that are the subject of a financial lease (leasing contract), taxpayers, that the fixed assets must be accounted for in accordance with the terms of the financial lease contract (lease contract). The specified special factor does not apply to core items that relate to the first-third depreciation group; 2) for depreciable fixed assets that are used only for implementation Scientific and technological activities. 3. Taxpayers who apply the nonlinear depreciation method and transferred (obtained) fixed assets that are the subject of leasing, pursuant to contracts concluded by the participants in the leasing transaction prior to the introduction of this chapter, shall assign such equipment to a separate sub-group as part of the respective amortization groups. The depreciation of the property shall be assessed on the objects of the depreciable property in accordance with the method and rules that existed at the time of the transfer (receipt) of the property, as well as with the application of a special factor not higher than 3. 4. Depreciation is permitted below the amortisation rates below this chapter by decision of the head of the taxpayer established in the accounting policy for the purposes of taxation in the order established for the choice the applied depreciation method. When depreciable assets are depreciated by taxpayers using the lower depreciation rates, the depreciable value of the depreciable property being sold is determined on the basis of the actual depreciation rate applied. "; 12) in article 262: (a), paragraph 2, add the following paragraph: OF THE PRESIDENT OF THE RUSSIAN FEDERATION shall be recognized in the reporting (tax) period in which they were implemented and shall be included in the other costs of the actual costs of the factor of 1.5. "; (b), paragraph 5, amend to read: " 5. In the event that, as a result of expenditures incurred in research and (or) development, the taxpayer is entitled to the exclusive rights to the results of the intellectual activity referred to in article 257, paragraph 3 of this Code, these rights are recognized as intangible assets, which are subject to depreciation in accordance with article 258, paragraphs 2 and 5, of this Code, subject to the provisions of article 259, paragraph 3, of this Code. "; (a) Paragraph 1: in the second indent of 10 words "in accordance with article 259 of the present Code" shall be replaced by the words "in accordance with articles 259 to 259 to 2 of this Code"; , paragraph 4 of subparagraph 12 of the words "within the limits of the norms approved by the Government of the Russian Federation". should be deleted; (23) should read: " 23) Training costs for basic and supplementary vocational education programmes, training and retraining of taxpayers in the order provided for in paragraph 3 of this article; "; In paragraph 26, replace "less than 10,000 roubles" with the words "less than 20,000 roubles"; (b) paragraph 3 should read: " 3. The cost to the taxpayer of basic and supplementary vocational education programmes, training and retraining of taxpayers is included in other expenses, if: 1) training according to the main and additional professional educational programs, training and retraining of taxpayers are carried out on the basis of a contract with Russian educational institutions having a corresponding license or foreign educational (c) Training in basic and supplementary vocational education programmes, vocational training and retraining of employees of the taxpayer who have concluded c The taxpayer is either a taxpayer or a natural person who has concluded with the taxpayer a contract providing for the obligation of a natural person not later than three months after the end of the said education, training and retraining, paid by the taxpayer, and to conclude an employment contract with the taxpayer and to work with the taxpayer for at least one year. In the event that the contract of employment between the individual concerned and the taxpayer was terminated before the expiry of one year from the date of its commencement, except in the case of termination of the employment contract in circumstances independent of the will of the parties (Article 83 of the Labour Code of the Russian Federation), the taxpayer is obliged to include in the unrealized income of the reporting (tax) period in which the employment contract ceased, the amount of tuition, training, or Retraining of the individual concerned previously taken into account in the the calculation of the tax base. In the event that a person's employment contract with a taxpayer has not been concluded three months after the end of the training, training or retraining paid by the taxpayer, the expenses are also included in the contract. Unrealized income from the reporting (tax) period in which the employment contract ended. The taxpayer is obliged to keep documents confirming the cost of education, during the period of validity of the relevant education contract and one year of the physical person's work, training, vocational training or retraining that was paid by the taxpayer, in accordance with the taxpayer's contract with the labour contract, but not less than four years. Do not accept the cost of educating the taxpayer or persons provided for in this paragraph, the costs associated with the organization of entertainment, recreation or treatment, the maintenance of educational institutions, and c for them to work free of charge or to provide free services to them free of charge. "; 14), article 268, paragraph 2, should read: " 2. If the acquisition price (s) of property (s) referred to in paragraphs (2), (2), (1) and (3) of this article, taking into account the costs of its realization, exceeds the proceeds of its realization, the difference between these amounts is recognized Loss of tax payer taken into account for tax purposes. "; 15) in article 270: (a) in paragraph 5 of the words" referred to in paragraph 1-1 of Article 259 of this Chapter "shall be replaced by the words" referred to in article 258, paragraph 9 of this Code "; b) in paragraph 23 of the phrase " (including for the initial contribution to the Acquisition and (or) construction of housing, full or partial repayment of the loan granted for the purchase and/or construction of housing, interest-free or subsidized loans for the improvement of housing conditions, the establishment of a household and other housing social needs) "delete; in) in paragraph 38, the words" daily subsistence allowance, field allowance and "delete; d) supplement 48-8 as follows: " 48-8) in the form of awards and other payments, of the members of the board of directors; "; 16) in article 272, paragraph 3: (a) In the first paragraph, replace the words "articles 259, 259-1, 259-2" with "articles 259, 259-1, 259-2"; and the second paragraph should read as follows: " Capital investment costs under paragraph 9 of article 258 of the present The code is recognized as an indirect expense of the reporting period (tax) period to which this chapter is responsible for the beginning of depreciation (the date of change in the original value) of the fixed assets Capital investments. "; 17) paragraph 3 (1) Article 284 after the words "no less than 365" in addition to "calendar"; 18) in article 288, paragraph 2: (a) the second sentence should be supplemented with the following sentence: " Notifications shall be submitted to the tax authority in the event that The taxpayer has changed the order of payment of the tax, the number of structural units in the territory of the Russian Federation has changed, or there have been other changes affecting the tax payment order. "; b) to supplement the following paragraphs contents: " In the event of the creation of new or elimination of distinct Within the current tax period, the tax payer must notify the tax authorities within 10 days after the end of the reporting period in the territory of the constituent entity of the Russian Federation in which new or eliminated taxes were created the separate units, the choice of the separate unit through which the tax will be paid to the budget of that entity of the Russian Federation. The tax is paid within the time limits set by this Code, starting from the reporting period (tax) period following the reporting (tax) period in which the separate unit was created or liquidated. "; 19) in article 307, paragraph 6, replace the words "subparagraph 2" with the words "subparagraph 3"; (20) in the second paragraph of article 310, paragraph 2, the words "subparagraph 2", replace the words "subparagraph 3" by "subparagraph 3"; (21); and article 322, paragraph 2, amend to read: editions: " Article 322. Features of the tax accounting of the depreciable property 1. For the 1st number of tax periods from which the accounting policy for tax purposes is set to change the depreciation method, the organizations in the tax accounting determine the depreciable value of the depreciable property. When setting up the accounting policy for tax purposes, the nonlinear depreciation method to determine the sum of the depreciation groups (sub-groups) the depreciable value of the depreciated property, for Exclusions of objects which are amortized by the straight-line method in accordance with article 259, paragraph 3, of the present Code are determined on the basis of the useful life of the objects in service on the 1st number of tax periods from the beginning of which the accounting policy for the purposes The application of a non-linear depreciation method is applied. The sum of the one month of depreciation for the depreciable assets is determined as follows: 1) when applying the nonlinear depreciation method as part of the depreciation group (sub-groups)-as The total balance of the corresponding amortization group (sub-group) on the 1st day of the month for which the amount of the accrued depreciation is determined and the depreciation rates established by paragraph 5 of article 259-2 of this Code; 2) using the straight-line method of depreciation-as a product The original (replacement) value and the depreciation rate established by the taxpayer for the said property in accordance with article 259-1, paragraph 2, of the present Code. 2. No depreciation is made for the fixed assets transferred to the taxpayer free of charge, starting from the first day of the month following the month in which the transfer took place. The same order applies to fixed assets translated by management of the organization for more than three months, as well as for the fixed assets held by the management of the organization reconstruction and modernization for more than 12 months. Upon termination of the contract of royalization and the return of fixed assets to the taxpayer, as well as at the conservation or completion of reconstruction (modernization), depreciation shall be assessed in the manner determined by this chapter, starting with the first day of the month following the month in which fixed assets have been returned to the taxpayer, the completion of the reconstruction (modernization) or the preservation of the fixed asset. 3. When changes are made to the accounting policy for tax purposes, in accordance with article 259, paragraph 1, of this Code, according to which a taxpayer applying the straight-line method of depreciation passes a nonlinear method depreciation, which, according to the taxpayer's changes to the accounting policy for tax purposes, is charged with a non-linear method, is included in the depreciation groups (sub-groups) for purposes of depreciation. of their total balance of residual value as determined by the The number of tax periods from the start of which the accounting policy for tax purposes has been set to apply a nonlinear depreciation method. However, the depreciated assets specified in this paragraph for the purpose of determining the balance of the depreciation groups are included in these groups on the basis of the useful life of such facilities to put them into operation. If you make changes to the accounting policy for tax purposes specified in this paragraph, the amortization groups as defined in article 258, paragraph 13, of this Code are created as part of the amortization groups formed in accordance with the procedure established by this paragraph. 4. When changes are made to the accounting policy for tax purposes, in accordance with article 259, paragraph 1, of this Code, according to which a taxpayer who applies a non-linear depreciation method, passes to the application of the straight-line method Depreciation, the taxpayer according to Article 257 of this Code, determines the residual value of the depreciable assets in the first number of tax periods from which the accounting policy for tax purposes a straight-line depreciation method is applied. The depreciation rate for each of the depreciable assets is determined in accordance with article 259-1, paragraph 2, of the present Code, based on the remaining useful life of the depreciable property, the number of tax periods defined in the first number, from the start of which the accounting policy for tax purposes is set to apply the straight-line method of depreciation. "; 22) in article 323: (a) Part Two. { \field { \field { \cs6\f1\cf6\lang1024 } Revision { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } is maintained, with the exception of the amortised depreciation of the depreciable property, when applying the nonlinear depreciation method. "; b) in Part 3: paragraphs 4 and 5 of the following paragraphs. Revii: on the useful life of fixed assets and intangible assets; The amount of accrued depreciation for fixed assets and intangibles since the start date depreciation until the end of the month in which such property implemented (out)-for objects depreciated by the linear method; "; to add new paragraphs 6 and 7 to the following: " on the amount of accrued depreciation and the sum of the balance of each Depreciation group and each depreciation group (when applying a nonlinear depreciation method); the depreciated value of the depreciable group (s) defined in the depreciation group (s) in accordance with article 257, paragraph 1, of the present Code, The objects of the depreciable property; "; paragraphs 6 to 9, respectively, read paragraphs 8 to 11; 23) paragraph 1 of Article 325, paragraph 1, amend to read: " In the case of The taxpayer concludes the license agreement for the right to use the subsoil (obtaining a licence), the expenses paid by the taxpayer involved in the procedure of participation in the competition form the value of the license agreement (license) which is recognized by the taxpayer as part of intangible assets, The amortization of which is assessed in accordance with articles 256-259-2 of this Code or at the taxpayer's choice, as part of other costs related to production and implementation, within two years. The accounting policy chosen by the taxpayer is reflected in the accounting policy for tax purposes. "; 24) Article 339, paragraph 1, to be supplemented with the following paragraphs: " Quantity of oil extracted dehydrated, is determined in net mass units. For the purposes of this chapter, the quantity of oil is recognized as the net quantity of separated water, associated petroleum gas and impurities, and the deduction of oil in the suspended state of water, chloride salts and mechanical impurities, of certain laboratory tests. "; 25) in article 340, paragraph 4, subparagraph 3, of the words" articles 258-259 ", replace the words" articles 256-259-2 "; 26) in article 342: (a) in paragraph 1: Federal law dated 24 November 2014. N 366-FZ) N 366-FZ) N 366-FZ) in subparagraph 9 of the word ", when using a direct method of accounting for the quantity of oil extracted at specific subsoil areas", delete; (Spaced by Federal Law dated 24 November 2014. N 366-FZ) N 366-FZ) N 366-FZ) N 366-FZ) N 366-FZ) N 366-FZ) N 366-FZ b) in the first paragraph of paragraph 3 of the word "reduced by 9", replace "reduced by 15" with "(-9)" to read "(c-15)"; in) (Spend of force-Federal Law dated 24 November 2014. N 366-FZ) Article 2 (Spconsumed out-Federal Law of 02.10.2012) N 161-FZ) Article 3 Article 3 of the Federal Law of 29 November 2007 N 284-FZ " On making changes to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6045), the following changes: in Part 4 of the figure "217," delete; to be supplemented with Part 5: " 5. The provisions of paragraph 35 and paragraph 36 (as amended by the present Federal Act) of article 217 of the second Tax Code of the Russian Federation apply to legal relations that have arisen since 1 January 2005, but do not apply to taxpayers who, with the funds to acquire and (or) the construction of accommodation provided from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets, paid the tax and paid taxes before 1 January 2008. earned the property tax deduction required by article 220, paragraph 1, paragraph 1, of Part Two The Tax Code of the Russian Federation. ". Article 4 Admit invalid: 1) paragraphs 7, 8, 11 to 16 of Article 3 of the Federal Law dated 11 November 2003 N 147-FZ " On making changes to chapter 26-1 of the Second Tax Code of the Russian Federation and some other legislation of the Russian Federation " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4443); 2) paragraphs 3 and 4 of paragraph 1, article 2, paragraphs 2 and 3, of Federal Law of 13 March 2006 N 39-FZ " On introducing changes OF THE PRESIDENT OF THE RUSSIAN FEDERATION Federation on taxes and charges, as well as on the recognition of individual acts that have no effect OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3413); 3) paragraphs 6 and 7 of Article 2 of the Federal Law of 30 December 2006, No. 268-FZ " On making changes to a part of OF THE PRESIDENT OF THE RUSSIAN FEDERATION (31); 4) subparagraphs (b) and (c) of paragraph 1, article 1, paragraphs 2 and 3, of Federal Act No. Article 2-1 of the Federal Law " On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain other acts of the legislation of the Russian Federation on taxes and duties, as well as on the recognition of certain acts that have no effect OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6041). Article 5 When the taxpayer is transferred to the treatment of the costs of obtaining (purchase) a licence to use the subsoil, as part of the other expenses, the licence costs specified in paragraph 8 of the paragraph 1. Article 325 of the Tax Code of the Russian Federation, not recorded in the income tax base of the organizations as at 1 January 2009, shall be taken into account in equal shares during 2009 and 2010. Article 6 Taxpayers of corporate profits before 1 January 2009 define the accounting policy for the depreciation method to be applied by them as from 1 January 2009. Article 7 1. This Federal Law shall enter into force on 1 January 2009, but not earlier than one month after its official publication and not earlier than the first number of the regular tax period. 2. (Spaged by Federal Law of 21.11.2011). N 330F) 3. The provisions of articles 307 and 310 of the second part of the Tax Code of the Russian Federation (in the wording of this Federal Law) extend their validity The legal relations that have arisen since 1 January 2008. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin July 22, 2008 N 158-FZ