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Amending Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two Tax Code of the Russian Federation adopted by the State Duma on July 4, 2008 Approved by the Federation Council on July 11, 2008, g. N 224-FZ; 29.06.2009 N 140-FZ; dated 27.07.2010. N 229-FZ; of 25.06.2012 N 94-FZ; of 02.10.2012 N 161-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340; 2001, N 53, sect. 5023; 2002, N 30, est. 3021, 3027; 2003, N 1, st. 5, 6; N 28, est. 2886; N 46, st. 4443; 2004, N 27, sect. 2711; N 30, sect. 3083, 3084; N 31, st. 3231; N 49, sect. 4840; 2005, N 1, article 34; N 25, est. 2428, 2429; N 27, sect. 2707; N 30, sect. 3112; N 43, sect. 4350; 2006, N 12, sect. 1233; N 31, est. 3436; N 45, sect. 4629, 4630; 2007, N 1, st. 31; N 23, est. 2691; N 31, sect. 3991), the following changes: 1) in article 346-1, paragraph 3: (a) the first paragraph after the words "corporate income tax" should be supplemented with the words " (except for the tax payable on tax rates, under article 284 (3) and (4) of this Code) "; b) in paragraph 4 of the word" (with respect to income derived from business) "be replaced by the words" (with respect to proceeds derived from business activities "). activities, except for the tax payable on income tax The rates under paragraphs 2, 4 and 5 of article 224 of this Code) "; 2) in article 346-2: (a), paragraph 5, should read: " 5. Agricultural producers have the right to pay a single agricultural tax if, as a result of work for the calendar year preceding the year in which the organization or individual entrepreneis submit an application for a transition to the payment of a single agricultural tax, in total income from the sale of goods (works, services) of such organizations or individual entrepreneurs, the share of income from the sale of their agricultural products, including the primary processing products produced by them from the agricultural sector raw materials of their own production, or the share of the proceeds of agricultural production of agricultural consumer cooperatives, including the primary processing products produced by the data Cooperative cooperatives are at least 70 per cent of the members of cooperatives ' own production and the work done (services) for the members of the cooperatives. The newly created organization, which is a agricultural commodity producer, is entitled to move from the beginning of the next year to the payment of a single agricultural tax if, as a result of the last reporting period, the profit of the organizations (the last reporting period on the tax paid under the simplified taxation system in accordance with chapter 26-2 of this Code) this year in the general income from the sale of goods (works, services) of such an organization share of income from its agricultural production production, including primary processing products produced by it from agricultural raw materials of own production, or share of proceeds from agricultural production of own agricultural production consumer cooperatives, including the primary processing products produced by the cooperatives from their own production of members of the cooperatives, as well as from the work done (services) for data members Cooperatives are not less than 70 per cent. The newly registered individual entrepreneor, who is a agricultural producer, is entitled to move from the beginning of the next year to the payment of a single agricultural tax, if at the end of 9 months of the current year in the total income from the entrepreneurial activity of such an individual entrepreneu the share of the income from the sale of his agricultural products, including the primary processing products produced by him from production of agricultural raw materials is not less than 70 per cent. For the purposes of this paragraph, the proceeds of implementation shall be determined in the manner provided for in article 249 of this Code, the proceeds referred to in article 251 of this Code shall not be taken into account. "; b) paragraph 6, subparagraph 1, of the Covenant 3) in article 346-5: a) in paragraph 1: paragraph 4 should read: "When you define a tax object, do not include:"; addition to paragraphs , to read: " Revenue referred to in article 251 of this Code; revenues of the organization taxable on the profits of the organizations at the tax rates stipulated in Article 284, paragraphs 3 and 4, of this Code, in accordance with the procedure established by Chapter 25 of this Code; The employer, subject to the tax on the income of individuals at the tax rates stipulated in article 224, paragraphs 2, 4 and 5, of this Code, in accordance with the procedure established by Chapter 23 of this Code. "; b) in paragraph 2: , paragraph 6, after the words "labour, payment", add the word "compensation"; to supplement sub-paragraph 6-1 with the following: " 6-1) the costs of ensuring the safety measures provided for by the Russian Federation regulations and the costs of maintaining premises and inventory Health stations located directly in the territory of the organization; "; , in the fourth subparagraph of paragraph 13, the words" within the limits of the norms approved by the Government of the Russian Federation ", delete; to supplement sub-paragraph 22-1 of the following Content: " 22-1) Crew Diet Diet Sea and river vessels within the limits of the standards approved by the Government of the Russian Federation; "; of subpara. 31 should read: " 31) Expenditures for property rights in land, including costs of Acquisition of the right to conclude a lease on land, subject to the conclusion of the lease contract, including: land parcels from agricultural land; are in State or municipal property and on which There are buildings, buildings, structures used for agricultural production; "; , para. 41, amend to read: " 41) Bidder costs (contests, auctions) Implementation of orders for the supply of products specified in article 346-2 of this Code; "; to supplement sub-paragraph 43 with the following: " 43) the sum of port charges, costs of pilot services and other similar services expenses. "; c) paragraph 4-1 complete the following paragraphs: " The cost of property rights to land is to be included in the costs after the taxpayer actually pays property rights to land in the amount of the money paid and if there is OF THE PRESIDENT OF THE RUSSIAN FEDERATION For purposes of this paragraph, the fact that documents are submitted to the State registration of property rights is understood to be a receipt by a body exercising State registration of rights to immovable property rights. property and transactions with it, documents for State registration of these rights. These costs are reflected on the last day of the reporting (tax) period and are only taken into account for land used in business activities. "; 4) paragraph 5 of article 346-6 set out in , to read: " 5. Taxpayers have the right to reduce the tax base for the tax period by the amount of the loss from previous tax periods. At the same time, the loss for the purposes of this chapter is the excess of expenditure over income determined in accordance with article 346-5 of the present Code. Taxpayers have the right to transfer losses for future tax periods within 10 years following the tax period in which the loss was received. Taxpayers have the right to transfer the amount of losses received in the previous tax period to the current tax period. A loss not carried over the following year may be transferred in whole or in part for any one year of the next nine years. If taxpayers have suffered losses in more than one tax period, the transfer of such losses to future tax periods is done in the order in which they are received. In the event that taxpayers cease their activities because of reorganization, the successor taxpayers may reduce the tax base in the manner and under the conditions set out in this paragraph to the amount of the losses received by the organizations that are reorganized before the reorganization. Taxpayers are required to store documents confirming the amount of loss received and the amount by which the tax base has been reduced for each tax period, throughout the period of use of the right to reduce the tax base Amount of loss. Losses obtained by taxpayers under other tax regimes are not accepted when switching to the payment of a single agricultural tax. Loss received by taxpayers in the payment of a single agricultural tax is not accepted when switching to different tax regimes. "; 5) in article 346-10: (a) in the first paragraph of paragraph 1 of the word "tax period" should be replaced by "tax period"; (b) paragraph 2 should read: " 2. Taxpayers submit the tax declaration from the tax period no later than 31 March of the year following the tax period. "; in) (Intended force-Federal Law dated 27.07.2010. N 229-FZ) 6) in article 346-11: (a) Paragraph 1 of paragraph 2, after the words "income tax", should be supplemented with the words " (with the exception of the tax payable in the tax rate of 3 and 4 of the present Code) "; b) in the first paragraph of paragraph 3 of the words" (with respect to income derived from business) "shall be replaced by the words" (with respect to income derived from business activities, taxable income tax exemption (a) (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c) and (e). fifth paragraph 1 to be declared invalid; b) to supplement paragraph 1-1 as follows: " 1-1. The definition of a tax object does not take into account: 1) the revenues specified in article 251 of this Code; 2) the income of the organization taxable on the profits of the organizations at the tax rates referred to in paragraph 3 and 4 articles 284 of the present Code, in accordance with the procedure established by Chapter 25 of this Code; 3) the income of an individual entrepreneor, taxable on the income of individuals at the tax rates stipulated by article 224, paragraphs 2, 4 and 5 of the present Code, in accordance with the procedure established by chapter 23 of the present Code. Code. "; 9) in article 346-16: (a) in paragraph 1: in subparagraph 7 of the word" and property "shall be replaced by the words", property and liability "; in the fourth subparagraph of paragraph 13 of the word" within the limits of the rules approved The Government of the Russian Federation "delete; (b) in paragraph 3 (3) of the term" this intangible asset "should be replaced by the words" these intangible assets "; 10) in paragraph 2, paragraph 2, of article 346-17 of the word" persons ". However, the costs of purchasing raw materials and materials are accounted for as part of the cost as the raw materials and materials are written off; "replace the word"; "; 11) paragraph 7 of article 346-18, as follows: " 7. Taxpayer, who uses taxable income as a tax object, has the right to reduce the tax base calculated on the basis of the tax period resulting from the previous tax period, that the taxpayer used a simplified tax system and used income reduced as a tax object. The loss is the excess of expenditure determined in accordance with article 346 to 16 of this Code over the income determined in accordance with article 346 to 15 of this Code. The Taxpayer is entitled to transfer the loss for future tax periods within the 10 years following the tax period in which the loss occurred. The Taxpayer is entitled to transfer the amount of the losses received in the previous tax period to the current tax period. A loss not carried over the following year may be transferred in whole or in part for any one year of the next nine years. If the taxpayer has suffered losses in more than one tax period, the transfer of such losses for future tax periods is made in the order in which they are received. In the event that the taxpayer is terminated, the reorganization of the taxpayer shall have the right to reduce the tax base in the manner and under the conditions set out in this paragraph to the amount of the losses received by the organizations that are reorganized before the reorganization. Taxpayer is obliged to keep documents confirming the amount of damages incurred and the amount by which the tax base has been reduced for each tax period, throughout the period of use of the right to reduce the tax base Amount of loss. The loss to the taxpayer in the application of other tax regimes is not accepted when switching to the simplified taxation system. The loss received by the taxpayer in the application of the simplified taxation system is not accepted for other tax regimes. "; 12) in the first paragraph of article 346-21, paragraph 7, of the words" tax returns " Replace the words "tax declaration"; 13) in article 346-23: a) in paragraph 1: in the first word "(reporting)" delete, the words "tax declarations" should be replaced with the words "tax declaration"; Paragraph 2, paragraph 2, replace "Tax declarations" with the words " Tax Declaration ", the word" appears "should be replaced by the word" appears "; paragraph 3 should be declared void; b) in paragraph 2: in the first word of" tax returns "should be replaced by the words" tax declaration "; in the paragraph 3 of the words "tax returns and order", replace the words "tax declaration and order"; 14) in article 346-25: (a). reading: " 2-1. When the organization moves to a simplified taxation system with a reduced-cost income tax, the tax record on the date of the transition reflects the residual value of the acquired ( Fixed assets and acquired (organization's own) intangible assets that were paid prior to the transition to the simplified taxation system, in the form of the difference between the acquisition price (construction, manufacture, creation (c) Accumulated depreciation and amortization 25 of this Code. When the taxpayer is transferred from the taxing income tax object to the tax object of income reduced by expenditure, the residual value of the fixed assets acquired during the period The application of the simplified taxation system with the object of income tax is not defined. When switching to a simplified taxation system with a reduced-cost income tax system, an organization applying a tax system for agricultural producers (single The agricultural tax), in accordance with Chapter 26-1 of this Code, the tax accounting at the date of the transition reflects the residual value of the acquired (constructed) fixed assets and acquired (created) (i) Intangible assets determined on the basis of their residual value The value of the date of transition to the payment of a single agricultural tax, reduced by the amount of expenses determined in accordance with the procedure provided for in article 346, paragraph 4, subsection 2, of this Code, for the period of application of chapter 26 to 1 of this Code. When switching to a simplified taxation system with a reduced-cost income, an organization applying a tax system in the form of a single tax on disposable income for individual species in accordance with chapter 26-3 of this Code, the tax treatment on the date of the transition reflects the residual value of the acquired (constructed) fixed assets and acquired (created by the organization) Intangible assets prior to the introduction of a simplified taxation system The difference between the acquisition price (construction, manufacture, creation of the organization itself) of fixed assets and intangible assets and the amount of depreciation assessed in accordance with the law of the Russian Federation on accounting, the period of application of the tax system in the form of a single tax on individual activities. "; b), paragraph 3 should read as follows: " 3. In case the organization passes from the simplified taxation system (regardless of the object of taxation) to the general tax regime and has fixed assets and intangible assets, the cost of acquisition (construction, manufacture, (c) Establishment of the organization, construction, pre-equipment, reconstruction, modernization and technical re-equipment) of which, during the application of the general tax regime before the introduction of the simplified taxation system, is not fully implemented converted to expenditure during the period of the simplified taxation system In accordance with article 346-16, paragraph 3, of this Code, the residual value of fixed assets and intangible assets shall be determined by reducing the residual value of the fixed assets and intangible assets as of the date of payment of the tax on profits of the organizations. the value of these fixed assets and intangible assets, as determined by the date of the simplified taxation system, by the amount of expenditure to be determined during the application of the simplified taxation system in accordance with the procedure set out in paragraph 3 Articles 346 to 16 of this Code. "; 15) Federal Law of 25.06.2012 N 94-F) 16) in article 346-26: (a) in paragraph 2: (4) read: " (4) provision of services for temporary ownership (use) of parking spaces Motor vehicles and storage of vehicles in paid parking areas (except parking lots); "; in subparagraph 7 of the word" kiosks, tents, trays and other "delete; in subparagraph 8 of the word" (for excluding the provision of public catering services by educational institutions, (c) "delete; (10) and (11) should read: " (10) dissemination of outdoor advertising by advertising constructions; 11) advertising placement vehicles; "; in paragraph 13 of the word" (shelves, tents, boxes, boxes, boxes and other objects) ", delete; (14) should read: " 14) provision of services for transfer to Temporary possession and/or use of land for accommodation of the stationary and non-static trade network, as well as catering facilities. "; b), supplement paragraph 2-2 as follows: " 2-2. Single tax is not transferred to: 1) organizations and individual entrepreneurs, whose average number of employees during the previous calendar year is determined in accordance with the procedure established by the Federal Authority More than 100 persons; (2) organizations with more than 25 per cent participation of other organizations. This restriction does not apply to organizations whose charter capital is entirely composed of the contributions of public organizations of persons with disabilities, if the average number of persons with disabilities is at least 50 per cent and their share is not less than 50 per cent. -at least 25% in the pay fund, in the organization of consumer cooperation, which carry out their activities in accordance with the Law of the Russian Federation of 19 June 1992 No. 3085-I " On consumer cooperation (consumer societies, of their unions) in the Russian Federation ", as well as on economic societies, the only founders of which are consumer societies and their unions, which carry out their activities under the Act; (Paragraph is null and in effect-Federal Law dated 25.06.2012 N 94-FZ ) 4) the establishment of education, health care and social welfare in the part of the catering business provided for in paragraph 2 (8) of this article if the provision Catering services are an integral part of the operation of these institutions and these services are provided directly by these institutions; 5) organizations and individual entrepreneurs activities referred to in subparagraphs 13 and 14 Paragraph 2 of this article, in respect of the provision of temporary ownership and (or) use of petrol filling stations and gas filling stations. "; in) to supplement paragraph 2-3 as follows: " 2-3. If the tax period does not conform to the requirements set out in paragraphs 2 to 2 of this article, paragraphs 1 and 2 of this article shall be deemed to have lost the right to apply the tax system established by this Chapter, and that have gone to the general tax regime since the beginning of the tax period in which the specified requirements are not met. At the same time, the amount of taxes to be paid under the general tax regime shall be calculated and paid in accordance with the law of the Russian Federation on taxes and charges for newly established organizations or again Registered individual entrepreneurs. (Paragraph is no more effective-Federal Law of 25.06.2012. N 94-FZ) 17) in article 346-27: (a) the fifth paragraph should read: " K is the coefficient of deflator, 1 calculated as the product of the coefficient, to be set for the calendar year. in the preceding period, and a coefficient taking into account the change in the consumer price of goods (work, services) in the Russian Federation in the previous calendar year, which is defined and subject to official publication, in the order of by the Government of the Russian Federation; "; b) paragraph 7 is supplemented by the words ", except for furniture, construction of individual houses"; (c) paragraph 9, in addition to the words "and penalty parking"; g), tenth paragraph after the words " transport The words "to supplement the words" (for the purposes of paragraph 2 (5) of article 346-26 of this Code) ", the words" of dissolution "shall be replaced by the words" of the ". In the motor vehicle intended for the carriage of passengers, the number of seats for the purposes of this chapter is defined as the number of seating positions (excluding the driver and the place of the conductor) on the basis of the technical data. Vehicle manufacturer's passport. If there is no information on the number of seats in the vehicle manufacturer's technical passport, this number is determined by the state supervision authorities for the technical condition of self-propelled machines and other types of vehicles. of the Russian Federation on the basis of an application by the organization (sole proprietor), which is the owner of the motor vehicle intended for the carriage of passengers in the conduct of business. of activities to be taxed under this Chapter; "; d) in paragraph 11 of the word" storage of vehicles "should be replaced with the words" for the temporary possession (use) of parking facilities and storage of motor vehicles (except for parking lots); (e) in paragraph 12 of the word "in cylinders" to be deleted, after the word "shops" to be supplemented with the words ", telephone communications", "(production);" replaced by " (manufacture). The sale of goods and (or) public catering products made in these vending machines is for the purposes of this chapter in the retail trade; "; ) the thirteenth paragraph after the word" intended " add "and (or) used"; (s) in the twenty-first paragraph of the twenty-first word "shops (sections, departments) of cooking" to read "cooking shops (departments) in restaurants, bars, cafes, cafeterias, diners"; and) paragraph thirty-first to be declared invalid; (k) Paragraph thirty-fifth be amended to read: " Dissemination of outdoor advertising by advertising constructions-the business of outdoor advertising using panels, stands, building nets, overweight, Electronic placards, balloons, balloons and other technical means of stable territorial arrangement, mounted and located on the outer walls, roofs and other structural elements of buildings, buildings, structures or structures, as well as of the United Nations Convention on the Law of the Sea by the owner of advertising construction, which is an advertising distributor, subject to the requirements of the Federal Law of March 13, 2006 N 38-FZ "On Advertigo" (hereinafter-the Federal Act on Advertiings). Owner of an advertising design (organization or sole proprietor) is the owner of the advertising design or other person who has a proprietary right to an advertising design or right of possession and use of advertising construction on the basis of a contract with its owner; "; L) paragraph 36 should read as follows: " Advertigo on the vehicle is a business of advertising on a vehicle, In compliance with the requirements of the Federal Act on advertising, The basis of the contract concluded by the advertiser with the owner of the vehicle or by an authorized person, or with a person who has other proprietary right to the vehicle; "; 18) in article 346-28: (a), paragraph 2 Amend the text as follows: " 2. Organizations and individual entrepreneurs carrying out business activities translated by decisions of representative bodies of municipal districts, urban districts, legislative (representative) bodies of the state The federal authorities of the federal city of Moscow and St. Petersburg are obliged to pay a single tax, and they are obliged to take into account in the tax authority: at the place of business activity (excluding types of entrepreneurial activity) the activities referred to in the third paragraph of this paragraph); At the location of the organization (place of residence of an individual entrepreneu)-by business activity referred to in sub-paragraphs 5, 7 (in relation to the slurry and slurry retail trade) and in paragraph 2, subparagraph 11 Articles 346 to 26 of this Code. Pause on the account of the organization or individual entrepreneu as a taxpayer of a single tax that carries out business activities in the territories of several urban districts or municipal districts, Several of the inner-city territories of the federal city of Moscow and St. Petersburg, where there are several tax authorities, take place in the tax authority on whose territory the territory is located in the implementation of the business the first in an application to take into account the organization or individual entrepreneor as a taxpayer of a single tax. "; b) to supplement paragraph 3 with the following: " 3. The organizations or individual entrepreneurs who are subject to a single tax as taxpayers shall be transferred to the tax authorities within five days from the start of the business activity to be carried out a single tax, an application for the registration of an organization or an individual entrepreneor as a taxpayer of a single tax. The tax authority, which took the place of the organization or individual entrepreneo as a taxpayer of a single tax, within five days of the receipt of an application for an account of the organization or The individual entrepreneor as a taxpayer of a single tax issues a notification of the registration of the organization or individual entrepreneo as a taxpayer of a single tax. The "Withdrawing from the tax payer" of a single tax on the termination of the business activity subject to a single tax shall be effected on the basis of a declaration filed with the tax authority within five days of the date Discontinuing the business activities subject to a single tax. The Internal Revenue Authority, within five days from the taxpayer's receipt of an application for deregderegies as a tax payer, sends a single tax notice to the taxpayer. Form of application to register an organization or sole proprio as a taxpayer with a single tax and form of application of the organization or individual entrepreneor to deregend it as a taxpayer A single tax on the termination of a business activity subject to the taxation of a single tax shall be established by the federal executive authority responsible for monitoring and supervision in the field of taxes and duties. "; (c) to supplement paragraph 4 with the following: " 4. In the retail markets, established in accordance with the Federal Act of December 30, 2006, No. 271-FZ "On retail markets and amendments to the Labour Code of the Russian Federation", tax payers for the types of entrepreneurial activity The activities of subparagraphs (13) and (14) of article 346-26 of this Code are the controlling market of the company. "; " ------------------------------------------------------------------ Views | | Base business | Physical Metrics | yield activity | | month | | (rouble) ------------------------ + -------------------------- + --------------- 1 | 2 | 3 ------------------------------------------------------------------- Provision of domestic services for the number of employees, 7,500 including individual entrepreneinarian Animal Health Care, 7 500 services, including Individual Business Service Delivery by Quantity workers, 12,000 repairs, technical including individual maintenance and washing of motor vehicles for the provision of services for the total area of 50 parking (in square metres) for temporary possession (in use) of space for Parking facilities and storage of vehicles in paid parking areas: Number of 6,000 vehicles used for the carriage of goods Number of landing 1,500s for transport of passengers Retail passengers, trading floor area 1 800 through (in square metres) stationary trading network facilities with retail outlets in retail trade, Trade Room 9 000 through stationary trade facilities Networks without trading halls, as well as through non-fixed trading networks, which do not exceed 5 square metres of Retail trade, Area of Trade Area 1 800 through (in square metres) facilities a fixed trading network with no trading rooms, as well as through facilities Non-fixed trading network with more than 5 square metres of distribution and tolerable number of employees, 4 500 retail trade including individual entrepreneo providing services area catering for 1,000 public catering units (square metres) of catering facilities, which have a visitor's service room service to the number of employees, 4,500 public catering facilities including individual meals through the business of catering for the Visitors ' Service: Propagation of an information 3 000 outdoor field (in square metres) of advertising constructions (excluding advertising constructions with automatic change of image and electronic placards) Distribution of an area of information 4 000 in square footage (in square metres) of the use of an automatic shift design with an area of the information 5000 square (in square billboard) (by means of metres) of electronic placards placed on the Number of Advertigo 10,000 vehicles with a service Advertigo for the provision of services for the total space of 1,000 temporary accommodation for temporary accommodation and accommodation (square metres) Provision of services in the amount of 6,000 transfer of temporary possession and temporary possession (or) to the use and (or) use of trade places, facilities of trade places, non-stationary trade located in the network, facilities a fixed organization of a commercial network, not catering to the existing trading halls, The facilities of the non-fixed trading network, as well as catering facilities that do not have a visitor's room, if each of them does not exceed 5 square metres of provision of services by area of 1,200 transfer Temporary possession and temporary possession and (or) use of (or) the use of (or) the use of the trade place, the object of trade places, the non-stationary trade located in the network, the object of organization of stationary public catering facilities of the trade network, not (in square metres) of commercial halls, non-stationary trade facilities The network, as well as catering facilities, without room service for visitors, if each of them exceeds 5 square metres of provision of services for the Quantity of Transferred to Temporary Temporary Possession and Possession and (or) in (or) use of land plots for the accommodation of fixed and non-fixed commercial networks and catering facilities, if the land area is less than 10 Square metres Provision of services per area transferred at 1000 "; transfer to Temporary possession of and (or) in and (or) land use of plots for the accommodation (in square metres) of fixed and non-fixed commercial networks, as well as objects of public administration , if the area of the land is more than 10 square metres b), paragraph 6, paragraph 6, is no longer valid; in) to supplement paragraph 11 with the following: " 11. The values of the correction coefficient K shall be rounded to 2, after the decimal point. The values of the physical indicators are specified in whole units. All value values of the declaration shall be stated in full roubles. Values of less than 50 kopecks (0.5 unit) are discarded and 50 (0.5) are rounded to the full rouble (unit). "; 20) in article 346-32, paragraph 2, delete; 21) class="ed"> (Overtaken by Federal Law of 27 July 2010) N 229-FZ) 22) (Spated out-Federal Law dated 27.07.2010. N 229-FZ) Article 2 Confess: 1) Article 1, paragraph 2, of the Federal Law of 24 July 2002 OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation Russian Federation, 2002, 3021) as part of the third paragraph 1 and paragraph 2 of article 346-23 of the Russian Tax Code; 2) 12 articles 1 of the Federal Act of 31 December 2002 on amendments and additions to chapters 22, 24, 25, 26-2, 26 to 3 and 27 of Part Two of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION (6); 3) Paragraph 3 of Article 1 of the Federal Law of 18 June 2005 N 64-FZ " On amendments to Article 346-29 of Part Two Tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2429); 4) paragraphs 6 and 7 of article 1, paragraph 5, of the Federal Act of 21 July 2005, No. 101-FZ " On amendments to Chapter 26-2 and 26-3 of the Second Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and duties, as well as on the recognition of certain provisions of the legislative acts of the Russian Federation that have been repealed. of the Russian Federation, 2005, No. 3112); 5) Article 2, paragraph 57, of the Federal Law of 27 July 2006, No. 137-FZ " On introducing changes to Part One and Part Two. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3436); 6) Paragraph thirteenth article 1 of Federal Law of 3 November 2006 N 177-FZ " On amending Article 346-2 of Part Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4629); 7) paragraph 16 and subparagraph "z" of article 1, paragraph 22, of the Federal Act of 17 May 2007 N 85-FZ " On amendments to Chapter 21, 26-1, 26-2 and 26-3 of the Second Tax Code of the Russian Federation. 2691). Article 3 1. (Spaged by Federal Law of February 2, 2012). N 161-FZ) 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. of 22 June 1998. N 86-FZ "On Drugs", effective 1 January 2011. (Part added-Federal Law of 26.11.2008 N 224FZ) Article 4 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 regular tax days the applicable tax period. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin July 22, 2008 N 155-FZ