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On Amendments To Part Two Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code of the Russian Federation and Selected Legislative Acts Russian Federation Adopted by the State Duma on December 22, 2010 Approved by the Federation Council on December 24, 2010 (In the wording of federal laws July 07.2011 N 132-FZ; , 28.11.2011 N 339-FZ; of 02.11.2013. N 306-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413; N 53, sect. 5015, 5023; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; 2003, N 1, st. 2, 5, 6; N 19, st. 1749; N 21, est. 1958; N 28 2886; N 46, st. 4443; N 52, sect. 5030; 2004, N 27, sect. 2711, 2715; N 31, est. 3220, 3231; N 34, st. 3518, 3520, 3522, 3524, 3525; N 35, est. 3607; N 41, est. 3994; N 45, sect. 4377; N 49, sect. 4840; 2005, N 1, article 30, 38; N 24, 100. 2312; N 27, sect. 2707, 2710, 2717; N 30, st. 3104, 3112, 3117, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 1, sect. 12; N 3, est. 280; N 10, st. 1065; N 12, est. 1233; N 23, st. 2382; N 31, est. 3436, 3443, 3452; N 45, sect. 4627, 4628; N 50, sect. 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, est. 5716, 5417; N 49, est. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 18, sect. 1942; N 27, sect. 3126; N 30, est. 3591, 3611, 3614, 3616; N 48, sect. 5500, 5504, 5519; N 49, sect. 5723; N 52, 6218, 6219, 6237; 2009, N 1, st. 13, 21, 31; N 11, 100. 1265; N 18, sect. 2147; N 23, st. 2772; N 29, st. 3582, 3598, 3639; N 30, 100. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5711, 5725, 5726, 5731, 5733, 5737; N 51, est. 6153, 6155; N 52, sect. 6444, 6450, 6455; 2010, N 15, st. 1737; N 19, st. 2291; N 21, est. 2524; N 25, st. 3070; N 31, st. 4176, 4198; N 32, est. 4298; N 40, sect. 4969; N 45, sect. 5756; N 47, est. 6034; N 48, sect. 6247; N 49, sect. 6409) the following changes: 1) Article 145, paragraph 3, amend to read: " 3. A project participant may exercise the right to be released from the first day of the month following the month in which the project participant was granted the status of a project participant. A member of the project who has begun to exercise the right to be released shall send to the tax authority, at the place of its accounting, the written notice and documents referred to in paragraph 2 of paragraph 6 of this article, not later than the 20th day of the month, The following month, the project participant began using the right to be released. Notice of the use of the right to release (the extension of the right to release) is approved by the Ministry of Finance of the Russian Federation. "; maintenance: " 12) operation to implement (transfer) in the territory of the Russian Federation state or municipal property not fixed to state enterprises and institutions and component of state treasury THE RUSSIAN FEDERATION the execution of the province, the city of federal significance, the autonomous region, the autonomous region, and municipal property, which is not assigned to municipal enterprises and institutions, and the municipal treasury of the city, A rural settlement or other municipal entity, in accordance with the procedure established by the Federal Act of 22 July 2008, No. 159-FZ " On the peculiarities of the alienation of immovable property in the state ownership of the entities of the Russian Federation of small and medium-sized businesses, and amending certain legislative acts of the Russian Federation. "; (3) paragraph 2 (11) of article 149, amend to read: " (11) Precious coins " In the case of metals, which are a legal means of payment in cash to the Russian Federation or a foreign State (groups of States); "; 4) in paragraph 4 of article 212: " Market value of securities that access and do not apply to in an organized market of securities, defined on the date of the transaction. "; b) paragraphs 6 to 12 should be considered as paragraphs 7 to 13; 5) in article 214-1: (a) to add 1-1 , to read: " 1-1. For the purposes of this article, the allocation of securities and financial instruments of urgent transactions to the requesting and non-organized securities market is carried out at the date of the securities implementation, the financial instrument of the urgent transactions, including the receipt of the sum of the variational margin and the award, unless otherwise provided for by this article. "; b), shall be supplemented with paragraph 4-1 as follows: " 4-1. In the absence of information on the weighted average price, the Russian organiser of trading on the securities market, including the stock exchange (the value of the foreign exchange's securities closing price), as of the date of its market sale. -The weighted average price (closing price), which was established at the date of the nearest bid held prior to the date of the transaction, if the tender was conducted at least once in the last three months. "; (c), in the first paragraph of paragraph 7, replace the word "sales" with the word "sales". "implementation"; g) in paragraph 12: paragraph 2 is supplemented by words " and included in the cost of determining the financial result by the tax agent at the end of the tax period, as well as in the case of termination until the end of the tax period the tax period of the last contract of the taxpayer, concluded with the person who is the tax agent under this article, to be supplemented with the following sentence: " If in the tax period in which the said expenditure, no corresponding type of income, expenses are incurred in the tax period in which income is recognized. "; sixth paragraph, amend to read: " The financial result obtained in the tax period for individual transactions with securities that do not apply to the securities market, which at the time they were acquired, was a securities market that was traded on an organized securities market could be reduced by the amount of a negative financial result obtained in the tax period Transactions with securities that are traded on an organized securities market. "; d) In paragraph 13: in paragraph 8 of the word "sales", replace "sales" by "sales"; replace "sales" by "sales"; e) in paragraph 15: paragraph 8 to supplement the words ", as well as in the case of termination of the tax period of the last contract of the taxpayer with a person acting as a tax agent under this article"; { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } ( Federal Law of 02.11.2013. N 306-FZ) 6) Article 217, supplement paragraph 17-2 of the following content: " 17-2) the proceeds from the realization (payment) of the share of participation in the authorized capital of Russian organizations, as well as the shares referred to in paragraph 2 Article 284-2 of this Code, provided that, on the date of the disposition (s) of such shares (shares of participation), they have continued to belong to the taxpayer on property rights or other proprietary rights for more than five years; "; 7) in the second paragraph. Replace paragraph 1 of article 220-1 with the words "paragraph 15 of article 214-1" with the words " paragraph 16 214-1 "; 8) in article 221: (a) second sentence of paragraph 2 of paragraph 1, delete; b) in the first paragraph after the table of paragraph 3, the word" in force "should be deleted, supplemented by the words" in the established Tax and collection legislation, as well as the amount of insurance contributions to compulsory pension insurance, compulsory health insurance premiums assessed or paid to them for the period in question OF THE PRESIDENT OF THE RUSSIAN FEDERATION "214-1," complete with "214-3, 214-4,"; 10) (Federal Law of 28.11.2011). N 339-FZ) 11) in article 246-1: (a) paragraph 1 should read: " 1. Organizations that have been granted the status of project participants to carry out research, development and commercialization of their results in accordance with the Federal Act "On the Innovation Centre" Skolkovo " (hereinafter referred to as the project participants), 10 years from the date of their receipt of the status of the participants in the project under the said Federal Law shall have the right to be exempted from the duties of the taxpayers (hereinafter referred to as the right to be released) in the order and on the the conditions set out in this chapter. "; b) , to read: " 4. A project participant may exercise the right to be released from the first day of the month following the month in which the project participant was granted the status of a project participant. A member of the project who has begun to exercise the right to be released shall send to the tax authority, at the place of its accounting, the written notice and documents referred to in paragraph 2 of paragraph 7 of this article, not later than the 20th day of the month, The following month, the project participant began using the right to be released. Notice of the use of the right to release (the extension of the right to release) is approved by the Ministry of Finance of the Russian Federation. "; content: " On intangible assets referred to in paragraphs 1-3, 5, 6 of paragraph 3 of Article 257 of this Code, the taxpayer is free to determine the useful life of a useful life which cannot be less than two "; 13) in article 264 (1): a) The following wording: " 48-1) the employer's expenses for the payment of temporary disability benefits in accordance with the legislation of the Russian Federation (excluding industrial accidents and occupational accidents). On the days of temporary incapacity for work paid by the employer and whose number is established by the Federal Act of 29 December 2006 No. 255-FZ " On compulsory social insurance in the event of temporary incapacity for work. and related to maternity ", in part not covered by insurance Payments made by insurance organizations licensed under the laws of the Russian Federation for the performance of the activity concerned, contracts with employers in favour of employees Cases of temporary incapacity for work (except for industrial accidents and occupational diseases) for the days of temporary incapacity for work paid at the expense of the employer and whose number is established by the Federal Act of 29 December 2006 No. 255-FZ " On the Compulsory Social Temporary incapacity and maternity insurance; ";"; b) 48-2, amend the following wording: " 48-2) payments (contributions) by employers under voluntary personal insurance contracts concluded by the employer. with insurance organizations licensed under the Russian Federation's legislation for the performance of the activity in question in favour of employees in the event of temporary incapacity for work (other than unhappy workers). (...) (...) (...) of temporary incapacity for work paid by the employer and the number of which is established by the Federal Act of 29 December 2006 No. 255-FZ " On compulsory social insurance for temporary incapacity to work and in connection with motherhood ". These payments (contributions) shall be included in the expenses if the amount of the insurance payment under such contracts does not exceed the amount of the temporary disability benefit determined in accordance with the law of the Russian Federation (with the exception of On the day of temporary incapacity for work paid by the employer and the number of which is established by the Federal Act of 29 December 2006, No. 255-FZ " compulsory social insurance in the event of temporary incapacity to work and Liaison with motherhood. " However, the aggregate amount of these payments (contributions) of employers and contributions referred to in paragraph 10 of paragraph 16 of part two of article 255 of this Code shall be included in expenditures not exceeding 3 per cent of the cost of payment (c) Article 271 (8), paragraph 8, should be supplemented with the following paragraph: " In case of receipt of an advance payment, the deposit, expressed in foreign currency, shall be converted into rubles according to the official exchange rate set by the Central Bank of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION an advance, deposit). "; 15), article 272, paragraph 10, should be added to the following paragraph: " In the case of an advance payment, the expenses expressed in foreign currency shall be converted into rubles at the official exchange rate. The Central Bank of the Russian Federation, on the date of transfer of the advance payment (in advance payment, deposit). "; 16) in article 284: (a), add the following content: " 1-1. Tax rates are applied to the tax base determined by the organizations carrying out educational and/or medical activities (other than the tax base established by paragraphs 3 and 4 of this article). "(b) To supplement paragraph 4 of this Code with the following: " 4-1. The tax base of the Russian organizations, as well as the shares of Russian organizations, is applied to the tax base determined by income from operations for sale or other disposal (including repaying) of shares of Russian organizations. taking into account the features established in Article 284-2 of this Code. "; 17), to supplement article 284-1 as follows: " Article 284-1. { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b The organizations carrying out educational and (or) medical activities in accordance with the legislation of the Russian Federation are entitled to apply the tax rate of 0 per cent, subject to the conditions laid down in this article. " For the purposes of this article, educational and medical activities shall recognize the activities included in the list of educational and medical activities established by the Government of the Russian Federation. At the same time, the activities related to sanatorium and spa treatment do not apply to medical activities. 2. The tax rate of 0 per cent in accordance with this article shall be applied by educational and (or) medical activities to the entire tax base determined by such taxpayers (excluding the tax base, The tax rates are fixed by paragraphs 3 and 4 of article 284 of this Code) throughout the tax period. 3. The organizations referred to in paragraph 1 of this article are entitled to apply the tax rate of 0 per cent if they satisfy the following conditions: (1) if the organization has a licence (licence) to carry out the educational and/or medical conditions of the Russian Federation; research and (or) development of the The definition of the tax base in accordance with this chapter is not less than 90 per cent of its income taken into account in the determination of the tax base in accordance with this chapter, or if the organization has no income in the tax period, accounted for in the determination of the tax base under this chapter; (3) if the number of medical personnel with a professional certificate in the total number of medical personnel is in the state of the organization The number of employees continuously over the tax period is at least 50 per cent; 4) if the organization has a continuous tax period of at least 15 employees; 5) if the organization does not perform promissory transactions during the tax period. 4. If the organizations referred to in paragraph 1 of this Article have failed to comply with the tax rate of 0 per cent in accordance with this article, at least one of the conditions set out in paragraph 3 of this article shall be from the beginning of the tax year. The period in which the conditions were not met applies the tax rate set out in article 284, paragraph 1, of this Code. The amount of the tax shall be restored and paid, in accordance with the established procedure, with the payment of appropriate penalties calculated from the day following the payment of the tax (down payment) under article 287 of this Code. 5. Organizations that have expressed the wish to apply the tax rate of 0 per cent in accordance with this article, at least one month prior to the start of the tax period, from which the tax rate is 0 per cent, shall be applied to the tax authority by The place where the application is located, copies of the license (licenses) for carrying out the educational and (or) medical activities issued in accordance with the legislation of the Russian Federation. The organization is entitled to clarify the particulars referred to in the first paragraph of this paragraph and to submit them to the tax authority, together with the particulars referred to in paragraph 6 of this article, at the end of the first tax period during which It applies the tax rate of 0 per cent in accordance with this article. 6. Organizations applying the tax rate of 0 per cent in accordance with this article, at the end of each tax period during which they apply the tax rate of 0 per cent, within the time limits set by this chapter for submission tax declaration, submit the following information to the tax authority at its location: The percentage of the organization's revenues from the educational and/or medical activities considered in the determination of the tax base in the tax base in accordance with this chapter, in the total amount of the organization's income, To be taken into account in determining the tax base under this chapter; on the number of employees in the state of the organization. Organizations that carry out medical activities additionally provide information on the number of medical personnel with a professional certificate in the state of the organization. If it fails to submit the information referred to in this paragraph to the tax authority at the taxpayer's location from the start of the tax period, the data for which has not been submitted in due course, applies the tax rate established by article 284, paragraph 1, of this Code. In addition, the amount of the tax shall be restored and paid to the budget in accordance with the established procedure, with the payment of appropriate penalties from the taxpayer from the day following Article 287 of this Code to the day of payment of the tax (advance payment on tax). The form of the submission of the information referred to in this paragraph shall be approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 7. Organizations applying a tax rate of 0 per cent in accordance with this article are entitled to apply the tax rate set out in article 284, paragraph 1, of this Code by sending the tax authority to the tax authority at its location the corresponding statement. However, if the transition does not start at the beginning of the new tax period, the tax amount for the corresponding tax period shall be restored and paid in accordance with the established procedure, with the payment of the sum of the penalty from the day following The payment of the tax (down payment), as set out in article 287 of this Code. 8. Organizations that have applied the tax rate of 0 per cent in accordance with this article and converted to the application of the tax rate established by article 284, paragraph 1, of this Code, including in respect of failure to comply with the conditions set out in this article. Paragraph 3 of this article may not reapply to the application of the tax rate of 0 per cent within five years from the tax period in which they applied the tax rate established by article 284, paragraph 1, of the Code. "; 18) to supplement article 284-2 as follows: " Article 284-2. The peculiarity of the application of the tax rate is 0 percent to the tax base determined by operations with shares (shares of the charter capital) of Russian organizations 1. The tax rate of 0 per cent, provided for in article 284, paragraph 4-1, of this Code, applies to the tax base determined from the proceeds of operations for the sale or other disposal (including the payment) of the shares of Russian organizations (shares of participation in the authorized capital of Russian organizations), provided that such shares (participation in the authorized capital of the organizations) are continuously owned by the taxpayer on the right to property or on the date of disposal (including repaying) of such shares. in other property rights for more than five years. 2. Subject to the requirement of paragraph 1 of this article, the tax rate of 0 per cent provided for in article 284, paragraph 4-1, of this Code applies to the tax base determined from the proceeds of transactions or other disposal (including the repayments) of Russian organizations ' shares, subject to the following conditions: 1) if the shares of Russian organizations belong to securities that do not apply to the organized market of securities paper, throughout the period of possession of the taxpayer by such shares; (2) if the shares of Russian organizations are securities that are traded on an organized securities market, and throughout the period of ownership of the taxpayer such shares are shares of the high-tech (innovative) sector economy; 3) if the shares of Russian organizations on the date of their acquisition by a taxpayer are securities that do not apply to the organized market of securities, and on the date of their sale by the said taxpayer or alien Disposals (including repayments) of the taxpayer are of value In the form of an organized market of securities and the shares of the high-tech (innovative) sector of the economy. 3. The Government of the Russian Federation sets the procedure for the placement of shares of Russian organizations in the organized securities market with the shares of the hi-tech (innovative) sector of the economy. "; 19) in paragraph 6 of the article 289 of the words "notification of cumulative profit in the form approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties, in agreement with the Ministry of Finance of the Russian Federation" " Calculation of the aggregate profit amount according to the form approved by the The Ministry of Finance of the Russian Federation "; (20) Part 3 of article 316, add the following sentence:" In case of receipt of an advance payment, the deposit by the taxpayer determining the income and expenses of the method of assessment, the amount The proceeds from the advance payment of the deposit are determined according to the official exchange rate set by the Central Bank of the Russian Federation on the date of receipt of the advance payment. "; 21) Part 6 of Article 331 shall be declared void. 2, 10-2, 10-5 and 10-8, paragraph 3, of article 333-35 (23) Article 346 (2), paragraph 2, after "on importation", add "(export)"; 24) paragraph 1 of article 346-16 add the following: " 32-1) Opening, membership and purpose contributions paid in accordance with the Federal Act of 1 December 2007 No. 315-FZ "On self-regulating organizations"; "; 25) paragraph 5, paragraph 5, of article 391, amend to read: " (2) Disabled persons with I disability group, as well as persons with a second disability group, installed before 1 January 2004; ". Article 2 Article 12 (6) of Article 12 of the Federal Law of 30 July 2010 N 242-FZ " O Russian President Vladimir Putin has made changes to the Russian Federation's individual legislative acts in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games in Sochi 2014. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4298) the words "subparagraphs 10-10-10, paragraph 3, of article 333-35" should be replaced by the words "sub-paragraphs 10, 10-1, 10-3, 10-4, 10-6, 10-7, 10-9 and 10-10 of Article 333-35". Article 3 Article 3 href=" ?docbody= &prevDoc= 102144303&backlink=1 & &nd=102072366 "target="contents"> dated 6 August 2001 N 110-FZ " On introducing amendments and additions to the Second Tax Code of the Russian Federation and some other legislation 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; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 28, est. 2886; 2005, N 24, sect. 2312) The following changes: 1) Article 1, paragraph 14, to be declared invalid (in part of paragraph 6 of Article 331 of the Tax Code of the Russian Federation); 2) in article 10, paragraph 7, the words "paragraph 8" shall be replaced by the words " paragraph 8 11 ". Article 4 Admit invalid since the entry into force of this Federal Law: 1) Article 2 (5) of Federal Law dated November 2, 2004 N 127-FZ " On introducing changes to the first and second Tax Code of the Russian Federation, and certain other legislative acts of the Russian Federation, as well as recognition of the force that have lost their power legislative acts (legislative provisions) of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 43-77); 2) paragraph 79 of Article 2 of the Federal Law of 25 November 2009 N 281-FZ " On making changes in part OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5731); 3) subparagraphs "in", "e" and "and" of article 3, paragraph 10, of the Federal Law of 30 July 2010 N 242-FZ " Concerning amendments to the Russian legislative acts in connection with the organization and holding of the XXII Olympic Winter Games and the XI Paralympic Winter Games 2014 in Sochi and the development of the city of Sochi as a mountain climate resort Russian Federation, 2010, 4298). Article 5 1. This Federal Law shall enter into force not earlier than one month from the date of its official publication and not earlier than the first number of the regular tax period on the relevant tax, except for the provisions for which this shall be the same. The article establishes a different time frame for their entry into force. 2. Paragraphs 1, 4, subparagraphs (a) to (d), paragraphs 1 and 2, subparagraphs (d) and (e), of paragraph 5, paragraphs 6-21, 23 to 25 of article 1, article 3 of this Federal Law shall enter into force on the date of the official publication of this Federal Law. 3. Article 212, paragraph 4, paragraph 4, paragraphs 1 to 1, paragraph 1, paragraph 1 of article 214-1, paragraphs 13, 15 and 18 of article 214-1, paragraph 2 of article 220-1, article 221, paragraph 8 of article 272, paragraph 10 of article 272, part three Article 331, paragraph 2, of the Russian Tax Code, article 331, paragraph 2, of the Russian Tax Code. has been extended to legal relations that have arisen since 1 January 2010. 4. Article 145-1, paragraph 3, article 246, paragraph 3, and article 246-1, paragraph 4, article 289, paragraph 6, of Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. The provisions of article 226, paragraph 2, article 258, paragraph 2, subparagraphs 48-1 and 48-2, article 264, paragraph 1, article 346-5, paragraph 2, article 346-16, paragraph 1, article 346-16 of part two The Russian Federation Tax Code (as amended by this Federal Law) will be applied as of 1 January 2011. 6. The provisions of article 284, paragraph 1-1, and 284-1 of the second Tax Code of the Russian Federation (in the wording of this Federal Law) will be applied from 1 January 2011 until 1 January 2020. 7. The provisions of paragraph 17-2 of Article 217, paragraph 4-1 of Article 284 and Article 284-2 of the second Tax Code of the Russian Federation Federal Act) applies to securities (shares in the charter capital) acquired by taxpayers as from 1 January 2011. 8. For application from 1 January 2011, the tax rate on the income tax of the organizations in the amount of 0 per cent in accordance with article 284, paragraph 1-1, of the Tax Code of the Russian Federation (in the wording of this Federal Law) within the organization 2 months from the date of official publication of the list provided for in Article 284 (1) of the Tax Code of the Russian Federation (in the wording of this Federal Law), but not later than 31 December 2011 The declaration and documents referred to in article 284-1, paragraph 5, of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION (Part of the addition is the Federal Law of 07.06.2011. N 132-FZ ) President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 28 December 2010 N 395-FZ