RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and the Tax Authorities Act of the Russian Federation Russian Federation " adopted by the State Duma on 19 November 2010 Approved by the Federation Council on November 24, 2010 (In the wording of federal laws from 28.11.2011 N 338-FZ; dated 23.07.2013 N 248-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2001, N 53, sect. 5016; 2003, N 22, sect. 2066; N 23, st. 2174; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231; N 45, est. 4377; 2005, N 45, sect. 4585; 2006, N 31, 100 3436; 2007, N 1, est. 28, 31; N 22, 100. 2563; 2008, N 26, Text 3022; N 30, est. 3616; N 48, st. 5519; 2009, N 29, stop. 3632; N 30, stop. 3739; 2010, N 31, st. 4198) the following changes: 1) in article 6, paragraph 4, the words "the border of the Russian Federation" should be replaced by the words "the border of the Customs Union in the EurAsEC (hereinafter referred to as the Customs Union)", and the words "the Customs Code of the Russian Federation". The Federation "shall be replaced by the words" Customs legislation of the Customs Union and the legislation of the Russian Federation on Customs "; (2) in article 11: (a), paragraph 2 should be supplemented with the following paragraph: " the territory of the Russian Federation and other territories under its jurisdiction- OF THE PRESIDENT OF THE RUSSIAN FEDERATION (b) In operative paragraph 4, the words "the border of the Russian Federation" should be replaced by the words "the Customs Code of the Russian Federation". Federation of Customs "; 3) in paragraph 6 of Article 23 Replace the words "the border of the Russian Federation" with the words "the customs legislation of the Russian Federation" with the words "Customs Union legislation and the legislation of the Russian Federation on customs matters"; 4) in article 34: (a), in paragraph 1, the words "the border of the Russian Federation" should be replaced by the words "the border of the Customs Union" and the words "Customs legislation of the Russian Federation". of the Customs Union of the Russian Federation "; b) in paragraph 2, the words" customs laws of the Russian Federation "should be replaced by the words" Customs legislation of the Customs Union and the law of the Russian Federation on customs "; 5) in paragraph 3 of the article 38 words "Customs Code of the Russian Federation" to be replaced by the words "in accordance with Customs legislation of the Customs Union and the law of the Russian Federation on customs"; 6) in Article 47, paragraph 10, of the Customs Code of the Russian Federation "shall be replaced by the words" in the Customs Union legislation and in the Russian Federation's legislation on customs affairs; (7) Article 49, paragraph 5, in addition to the words "Customs Union"; Art. 50, para. 13, in addition to the words "Customs Union"; 9) in article 59: a) in paragraph 2 (3), the words "of the Russian Federation" should be replaced by the words "of the Russian Federation"; (b) in paragraph 5, the words "of the Russian Federation" should be replaced by the words "of the Customs Union"; 10) in subparagraph 2 Article 62, paragraph 1, of the Russian Federation in article 63, paragraph 1 (3), of the Russian Federation; 12) in article 64: (a) in paragraph 2 (6) of the word "Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation In the words "customs legislation of the Customs Union and the legislation of the Russian Federation on customs", the words "the border of the Russian Federation" should be replaced by the words "the border of the Customs Union"; 13) in paragraph 1 of article 75 of the word In the Russian Federation, replace the words "Customs Union"; 14) in the second paragraph of article 77, paragraph 13, of the word "tax service", to replace the word "tax"; 15) with article 80, paragraph 8, to be void; The first paragraph of article 84, paragraph 7, should read: " 7. Each taxpayer shall be assigned a single taxpayer throughout the territory of the Russian Federation for all types of taxes and taxes. "; 17) in article 104, paragraph 4, the words" of the Russian Federation "shall be replaced by the words" of the Russian Federation ". "Customs Union". Article 2 Amend Part Two of the Tax Code of the Russian Federation (Legislative Assembly Russian Federation, 2000, 3340, 3341; 2001, N 1, st. 18; N 33, est. 3413, 3421, 3429; N 53, sect. 5015, 5023; 2002, N 22, st. 2026; N 30, sect. 3021, 3027; 2003, N 1, st. 2, 5, 6; N 22, st. 2066; N 23, st. 2174; N 28, st. 2886; N 46, st. 4443; N 50, sect. 4849; 2004, N 27, sect. 2711; N 30, sect. 3083; N 31, st. 3222, 3231; N 34, st. 3524; N 45, est. 4377; 2005, N 1, st. 9, 30; N 24, 100. 2312; N 25, 100. 2428; N 27, sect. 2707, 2713; N 30, est. 3101, 3112, 3117, 3118, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 1, sect. 12, 16; N 10, est. 1065; N 12, est. 1233; N 23, st. 2382; N 31, est. 3433, 3436, 3443; N 45, sect. 4627, 4628; N 47, sect. 4819; N 50, sect. 5279; 2007, N 1, sect. 31, 39; N 21, est. 2461; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5417, 5432; N 49, sect. 6071; 2008, N 30, est. 3598, 3611, 3614, 3616; N 42, sect. 4697; N 48, st. 5504, 5519; N 52, sect. 6218, 6219, 6237; 2009, N 1, st. 19, 22; 26, st. 3123; N 29, st. 3582, 3598; N 30, stop. 3739; N 48, sect. 5725, 5731, 5732, 5733, 5737; N 51, est. 6155; N 52, sect. 6450, 6455; 2010, N 15, st. 1737; N 19, st. 2291; N 25, est. 3070; N 31, st. 4186, 4198; N 32, sect. 4298; N 40, sect. 4969; N 45, sect. (1) Replace the words "customs border of the Russian Federation" with the words "Customs Code of the Russian Federation" and replace the words "Customs Code of the Russian Federation" with the words "Customs Code of the Russian Federation". "Customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs"; 2) in the first paragraph of article 145, paragraph 3, of the word "customs territory of the Russian Federation" to be replaced by the words "the territory of the Russian Federation". Federation and other territories under its jurisdiction "; "(3) In paragraph 1 of article 145-1, paragraph 1, of the words" the customs territory of the Russian Federation "should be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction "; 4) in article 146, paragraph 1, subparagraph 4 Replace the words "the customs territory of the Russian Federation" with the words "the territory of the Russian Federation and other territories under its jurisdiction"; 5) in article 148, paragraph 1: (a) in the first subparagraph of subparagraph 4-1 words "Customs regime of international Customs transit" should be replaced by "customs" Customs transit procedure for the transport of foreign goods from the Customs authority at the place of arrival in the territory of the Russian Federation to the customs authority at the place of departure from the territory of the Russian Federation "; b) in subparagraph 4-2 of the word "Customs regime of international Customs transit" shall be replaced by " Customs transit Customs procedure for the transport of foreign goods from the Customs authority at the place of arrival in the territory of the Russian Federation to the Customs authority in place in the territory of the Russian Federation "; 6) in paragraph 18 of the Article 149 of the words "customs regime" shall be replaced by the words "customs procedure"; 7) in article 150: (a) in the name of the word "territory of the Russian Federation" shall be replaced by the words " the territory of the Russian Federation and other territories, under its jurisdiction "; b) in the first word" Customs territory of the Russian Federation "should be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction "; (c) in subparagraph 13 The words "through the customs border of the Russian Federation" should be deleted; (d) In subparagraph 14, the words "moved across the customs border of the Russian Federation" should be deleted; (8) in article 151: (a) in the name of the word "movement of goods across the customs border of the Russian Federation" should be replaced by "The importation of goods into the territory of the Russian Federation and other territories under its jurisdiction and the export of goods from the territory of the Russian Federation"; b) in paragraph 1: in the first paragraph of the "Customs territory" OF THE PRESIDENT OF THE RUSSIAN FEDERATION territories under its jurisdiction ", the words" the chosen customs regime "should be replaced by the words" selected customs procedure "; (1) should read: " (1) when the goods are placed under customs ". The procedure for issuing the domestic consumption tax shall be paid in full; "; , in subparagraph 2, the words" customs regime "shall be replaced by the words" Customs procedure ", and the words" Customs legislation of the Russian Federation "shall be replaced by the words" Customs law ". " Customs law of the Customs Union and the law of the Russian Federation on Customs "; , in subparagraph 3, replace" customs regimes "with" Customs procedures ", the words" movement of supplies "should be replaced by the words" as well as customs declaration of supplies "; In subparagraph 4, the words "Customs regime" should be replaced by "Customs procedure" and the words "customs territory of the Russian Federation" should be replaced by the words "Customs territory of the Customs Union"; , in subparagraph 5, the words "customs regime" should be replaced by "Customs regime". In the words "customs procedure", the words " Customs legislation The Russian Federation "shall be replaced by the words" Customs legislation of the Customs Union and the legislation of the Russian Federation "; , in subparagraph 6, the words" customs regime "shall be replaced by the words" Customs procedure ". "Customs legislation of the Russian Federation" shall be replaced by the words "Customs legislation of the Customs Union and the law of the Russian Federation"; , in subparagraph 7, the words "customs regime" shall be replaced by the words "Customs authorities". "customs procedure"; in) in paragraph 2: in paragraph Replace the words "the customs territory of the Russian Federation" with the words "the territory of the Russian Federation"; , in subparagraph 1: , in the first paragraph of the word "Customs territory of the Russian Federation in customs regime", replace In the words "the territory of the Russian Federation in the customs procedure"; , in the second paragraph, the words "customs regime" in the paragraph should be replaced by the words "Customs procedure" in the appropriate folder; , to read: " 2) when goods are taken out of the territory OF THE PRESIDENT OF THE RUSSIAN FEDERATION to the taxpayer in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters; "; subpara. 3 The territory of the Russian Federation is not paid; "; in subparagraph 4 of the word "Customs territory of the Russian Federation" shall be replaced by the words "the territory of the Russian Federation and other territories under its jurisdiction". OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the words "customs border of the Customs Union", the words " the Customs Code The Russian Federation "shall be replaced by the words" Customs legislation of the Customs Union "; (9) Article 152 shall be declared void; 10) in the third paragraph of article 153, paragraph 1, of the word" customs territory of the Russian Federation ". Replace the words "the territory of the Russian Federation and other territories under its jurisdiction" with the words "Customs legislation of the Russian Federation". of the Russian Federation "; 11) in article 160: (a) In the name of the word "Customs territory of the Russian Federation", replace "the territory of the Russian Federation and other territories under its jurisdiction"; b) in the first paragraph of paragraph 1 of the words " Customs territory The Russian Federation "shall be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction "; , in paragraph 2, the words" the customs territory of the Russian Federation "shall be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction ", customs of the Russian Federation, in accordance with the customs regime ", replace the words" customs territory in accordance with the customs procedure "; g) in paragraph 3: in the first paragraph of the word" customs territory of the Russian Federation ". The Federation "shall be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction "; in the second paragraph of the words" removed from the customs territory of the Russian Federation for processing outside the customs territory ". OF THE PRESIDENT OF THE RUSSIAN FEDERATION In accordance with the customs procedure outside the customs territory "; (d) paragraph 4 shall be declared void; (e) in paragraph 5 replace" customs mode "with" Customs procedure ". "Replace the words" the territory of the Russian Federation and other territories under its jurisdiction "with the words" Customs legislation of the Russian Federation ". OF THE PRESIDENT OF THE RUSSIAN FEDERATION (12) In the first paragraph of article 166, paragraph 5, the words "the customs territory of the Russian Federation" should be replaced by the words "the territory of the Russian Federation and other territories under its jurisdiction"; 13) in article 170, paragraph 1 "The customs territory of the Russian Federation" shall be replaced by the words "the territory of the Russian Federation and other territories under its jurisdiction"; 14) in article 171: (a), the first paragraph of paragraph 2 should read as follows: " 2. The tax deducts are to be paid to the taxpayer for the purchase of goods (works, services) and property rights in the territory of the Russian Federation or paid by the taxpayer when importing goods into the territory of the Russian Federation and other territories under its jurisdiction in customs procedures for issuing domestic consumption, temporary importation and processing of goods outside the customs territory or importing goods transported across the border of the Russian Federation without customs clearance, with respect to: "; b) in the first paragraph of paragraph 4 Replace the words "the customs territory of the Russian Federation" with the words "the territory of the Russian Federation and other territories under its jurisdiction"; 15) in article 172, paragraph 1: , in the first paragraph, " Customs territory The Russian Federation "shall be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction "; , in the second paragraph, replace the words" the customs territory of the Russian Federation "with the words" the territory of the Russian Federation ". Territories under its jurisdiction "; In the third paragraph, the words "the customs territory of the Russian Federation" should be replaced by the words "the territory of the Russian Federation and other territories under its jurisdiction"; replace the words "the territory of the Russian Federation and other territories under its jurisdiction" with "the territory of the Russian Federation and other territories under its jurisdiction"; and, in the second paragraph of article 174, paragraph 1, of the Russian Federation, replace the words "the customs territory of the Russian Federation" with the words "the territory of the Russian Federation". OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Customs Law of the Russian Federation "; (18) in Article 176-1, paragraph 2 of the Russian Customs Code. The Federation "shall be replaced by the words" the border of the Russian Federation "; 19), article 177, as follows:" Article 177. Date and manner of payment of the tax on the import of goods into the territory of the Russian Federation and other territories under its jurisdiction The Federation and other territories under its jurisdiction are established by this chapter taking into account the Customs Union Customs Law and the Customs Law of the Russian Federation. "; 20) in subparagraph 3 Article 179, paragraph 1, of the word "customs border of the Russian Federation" should be replaced by the words " The Customs Code of the Russian Federation shall be replaced by the words "Customs Code of the Customs Union and the Russian Federation Customs Law"; 21) in paragraph 1 of the Article. 181: a) in subparagraph 1 of the word ", except for the alcohol of a cognac", delete; b) (Unused-Federal Law dated 28.11.2011 N 338-FZ in) in subparagraph 2: paragraph 1 should be supplemented with the words ", except for alcoholic products referred to in subparagraph 3 of this paragraph"; paragraph 3 should read as follows: " Drugs that have undergone State registration in the authorized federal executive body and registered in the State Register of Medicinal Drugs (including homeopathic drugs) Prescription products manufactured by pharmacies Medicinal products and requirements of medical organizations divided into containers in accordance with the requirements of normative documentation agreed by the authorized federal executive authority; "; paragraph 5 In the words "as well as perfumery-cosmetic products with a volume of ethyl alcohol up to 90 percent, inclusive, spread in the capacity up to 3 ml"; add the following paragraph: "wines;"; (d) Paragraph 3 should read: " 3) Alcoholic products (drinking alcohol, vodka, liquor, brandy, wine, beer, beer drinks, other drinks with a volume of ethyl ethanol more than 1.5 per cent; "; (4); (e) Subparagraph 6 (6) should read: "6) cars;"; , add the following: " 6-1) Motorcycles with an engine power above 112.5 kW (150 l. (c); "; 22) in article 182, paragraph 1: (a), in subparagraph 13, the words" customs territory of the Russian Federation "shall be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction "; to supplement paragraph 22 with the following: " (22) the transfer by one organizational unit of an organization other than a separate taxpayer to another of the same structural subdivision of the organization ethyl alcohol and (or) cognate alcohol for further production Alcoholic and (or) excisable alcohol-containing products, including the transfer of produced ethyl alcohol for the production of protiffiated ethyl alcohol, in the future used by the same organization for the production of alcohol and (or) excisable alcohol-containing products (with the exception of alcohol-containing perfumery-cosmetic products in metal aerosol packaging and (or) alcohol-containing products of household chemistry in metal aerosol packaging). "; 23) in article 183: a) in paragraph 1: sub-paragraph 1 in addition to the words ", except for those operations recognized by the tax excise duty under article 182, paragraph 1, of this Code, unless otherwise established by this paragraph"; in subparagraph 4 of the word "customs" insert the words "Customs procedure"; add the following paragraph 16: " 16) in the structure of one organization: paid by the taxpayer ethyl alcohol further production of alcohol-containing perfume-cosmetics products in metal aerosol packaging and (or) alcohol-containing products of household chemistry in metal aerosol dispenser; rectifid ethyl alcohol produced by the taxpayer from the raw alcohol, the unit, of the production of alcoholic beverages. "; b) in paragraph 3 of the words" customs territory of the Russian Federation "shall be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction "; 24) Art. 184: a) in paragraph 1 of the word "Customs" Replace the words "Customs procedure"; (b) in the first paragraph of paragraph 2, replace the words "Customs regime"; 25) in article 185: (a) in the name of the word "customs border of the Russian Federation". replace the words "the customs border of the Customs Union"; b) in paragraph 1: , in the first paragraph, replace "the customs territory of the Russian Federation" with the words "the territory of the Russian Federation and other territories". under its jurisdiction ", the words" the chosen customs regime " shall be replaced by In the words "selected customs procedure"; , subparagraph 1, amend to read: " (1) when placing the excisable goods under the Customs procedures of issuance for domestic consumption, processing for domestic consumption; and The free customs zone, with the exception of excisable goods imported into the port special economic zone, excise duties shall be paid in full; "; , in subparagraph 2, the words" customs regime "shall be replaced by the words" Customs procedure ", the words" Customs procedure ". of the Russian Federation "Customs legislation of the Customs Union and the law of the Russian Federation on Customs"; , in subparagraph 3, the words "customs regime" in the relevant number shall be replaced by the words "Customs procedure" in the appropriate number; In subparagraph 4, the words "customs regime" should be replaced by the words "Customs Code of the Russian Federation" by "Customs Union Customs Law and the legislation of the Russian Federation". in Customs "; , in subparagraph 5, the words" customs regime " Replace the words "the customs procedure" with the words "Customs legislation of the Russian Federation" with "Customs Union Customs Law and the Russian Federation's Customs Law"; , in paragraph 2: In the first paragraph of the word "customs territory of the Russian Federation", replace the words "of the territory of the Russian Federation"; in subparagraph 1: in the first paragraph of the word "Customs" shall be replaced by "Customs". For the Russian Federation, the words "the customs territory of the Russian Federation" should be replaced by In the words "of the territory of the Russian Federation"; in the second paragraph of the word "customs regime" in the corresponding patchwork, replace the words "customs procedure" in the corresponding folder; subparagraph 2 should read as follows: " (2) When goods are exported in the customs procedure of re-export outside the territory of the Russian Federation, the amount of the excise tax paid on the import to the territory of the Russian Federation shall be returned to the taxpayer in the manner prescribed by the customs authorities. OF THE PRESIDENT OF THE RUSSIAN FEDERATION In subparagraph 3 of the word "customs territory of the Russian Federation", replace the words "by customs" with "customs procedures" and "customs procedures". OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the words "customs border of the Customs Union", the words " the Customs Code The Russian Federation "shall be replaced by the words" Customs legislation of the Customs Union "; 26) in article 186: (a) the title should read: " Article 186. The special features of the excise duty on the import and export of the excise goods of the Customs Union "; (b) paragraph 1 should be amended to read: " 1. Excise on excisable goods of the Customs Union imported into the territory of the Russian Federation from the territory of the member state of the Customs Union, except for excisable goods of the Customs Union subject to the law In the Russian Federation, the labelling of excise stamps is carried out by tax authorities. excise tax on excisable goods of the Customs Union, subject to the law of the Russian Federation on the excise stamps, imported into the territory of the Russian Federation from the territory of the member state Customs union is carried out by Customs authorities in accordance with the procedure established by Article 186-1 of this Code. "; "to be replaced by the words" international treaties of the Member States " Customs Union "; 27) to be supplemented by Article 186-1 as follows: " Article 186-1. The procedure for charging excise duties on goods of the Customs Union (Customs Union), which is to be marked with the excise stamps imported into the Russian Federation from the territory of the member state of the Customs Union 1. " The duty to pay the excise duties on goods imported to the territory of the Russian Federation from the territory of the member state of the Customs Union arises from the day of importation of the goods to the territory of the Russian Federation. 2. The tax base for excise taxes is the amount, quantity, other measures of imported goods in kind, for which firm (specific) excise rates are established or the value of imported excises. Goods in respect of which the ad valorem rates are set, or the volume of imported marked goods for the calculation of excise duties when applying a firm (specific) tax rate and the estimated value of imported excises calculated on the basis of the highest retail prices, for calculation purposes Excise on the application of the ad valorem rate (in percentage) of the tax rate for goods for which combined excise rates consisting of firm (specific) and ad valorem (per cent) rates are established. For the purposes of calculating the excise duty on labelled goods, the value is the price of the transaction to be paid to the supplier for the goods under the terms of the contract (s). The value of the goods received in terms of the goods exchange (barter) contract and the contract (s) of the goods credit is the value of the marked goods provided for by the contract (contract), in the absence of the goods. Contract price (contract)-the value specified in the shipping documents, in the absence of the value in the contract (contract) and shipping documents-the value of the marked goods reflected in the accounting records. The calculated value of the marked goods for which combined excise rates are fixed shall be determined in accordance with article 187-1 of this Code. The tax base for the calculation of excise duties on goods imported into the territory of the Customs Union from the territory of the member state of the Customs Union is determined on the date of the taxpayer's taking into account. In the case of goods imported by the Customs Union and by Russian legislation, the statistical declaration on the goods imported by the Customs Union of the Customs Union of the Russian Federation provides for the import of excise goods, but not later than the date of the statistical declaration on the goods in the market. The Federation of Customs. 3. The amount of the excise duty on the goods imported into the territory of the Customs Union by the Customs Union from the territory of the member State of the Customs Union is calculated by the taxpayer independently at the tax rates established by the Customs Union. Article 193 of this Code, which acts on the day of the payment of the excise duty. 4. Excise on the customs union's labelled goods entering the territory of the Russian Federation from the territory of the member state of the Customs Union is transferred by the taxpayer to the account of the Federal Treasury no later than five days from the date of adoption. The inclusion of imported marked goods. 5. The taxpayer is obliged to submit the following documents to the customs union for the purpose of paying the excise tax on the goods imported to the territory of the Customs Union from the territory of the member State of the Customs Union. 1) a statement on paper and electronic form, in the form approved by the federal executive authority in the field of customs, in the number of copies determined by the federal executive branch, Customs Commissioners; (2) vehicles (shipping) documents confirming the movement of the marked goods from the territory of a member State of the Customs Union to the territory of the Russian Federation; 3) the documents required for confirmation (c) Goods marked with the status of goods of the Customs Union; 4) invoices issued in accordance with the law of the member State of the Customs Union at the time of shipment of the goods, in the event that they are issued (extract) provided for by the legislation of a member State of the Customs an alliance; 5) contracts (contracts) on the basis of which the marked goods imported into the territory of the Russian Federation from the territory of another member state of the Customs Union were purchased; 6) an information message; represented to the taxpayer by one member State of the Customs Union by the taxpayer of another member State of the Customs Union or a taxpayer not belonging to the Customs Union implementing the goods imported from the territory of another member State of the Customs Union signed by by the manager (sole proprio) and a certified seal of the organization, with the following information: number identifying the person as a taxpayer of the member state of the Customs Union; the name of the taxpayer of the member State of the Customs Union; the location (residence) of the taxpayer of the member State of the Customs Union; number and date of the contract (contract) for the purchase of imports marked items; BOM numbers and dates If the taxpayer of the member State of the Customs Union from which the goods are purchased is not the owner of the goods sold (is a commissioner, agent, agent), the information shall also be submitted in respect of the goods being sold. The owner of the marked goods sold. If an informational message is presented in a foreign language, it is obligatory to have a translation into Russian. The information message shall not be submitted in the event that the particulars referred to in this subparagraph are contained in the contract (contract) specified in subparagraph 5 of this paragraph; 7) of the commission's contracts (contracts), Assignia or agency contract (contract) (in the case of their conclusion); 8) contracts (contracts) on the basis of which the goods imported into the territory of the Russian Federation were acquired from the territory of another member state of the Customs Union. 6. The documents referred to in paragraphs 2 to 8 of paragraph 5 of this article may be submitted in the form of copies certified in due course. 7. In cases of non-payment, incomplete payment of excise duties on marked goods of the Customs Union imported into the territory of the Russian Federation from the territory of a member State of the Customs Union Paragraph 4 of this article, or in cases where the data reported to Customs authorities are inconsistent with the information exchanged between the tax and customs authorities of the member States of the Customs Union, the Customs authorities Excise and penalties in order and size established by law OF THE PRESIDENT OF THE RUSSIAN FEDERATION (a) In paragraph 1, the words "the customs territory of the Russian Federation" shall be replaced by the words "the territory of the Russian Federation and other territories under its jurisdiction"; b) in paragraph 7 of the word "Russian customs territory". OF THE PRESIDENT OF THE RUSSIAN FEDERATION the territory under its jurisdiction "; 29), paragraph 2 of article 190, read as follows: " 2. In the event that the taxpayer does not maintain separate records of the tax base with respect to the excisable goods provided for in paragraph 1 of this article, a single tax base is established for all transactions made with the specified goods, recognized The tax is subject to excise duties in accordance with article 182 of this Code. The amounts referred to in article 189, paragraph 1, of this Code shall be included in a single tax base determined by transactions recognized by the subject of excise duties from excisable goods, as referred to in article 189, paragraph 2. of the present Code. "; 30) in article 191: (a) in the name of the word" customs territory of the Russian Federation "shall be replaced by the words" the territory of the Russian Federation and other territories under its jurisdiction "; b) in the first paragraph of paragraph 1 of the words "customs territory of the Russian Federation" replace the words "the territory of the Russian Federation and other territories under its jurisdiction"; in paragraph 3: , in the first paragraph of the words "the customs territory of the Russian Federation", replace the words "the territory of the Russian Federation". The Russian Federation and other territories under its jurisdiction "; , in the second paragraph of the words" the customs territory of the Russian Federation ", replace the words" the territory of the Russian Federation and other territories under its jurisdiction ". OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION Replace the words "the territory of the Russian Federation and other territories under its jurisdiction" with the words "processing outside the customs territory of the Russian Federation". In paragraph 5, replace "customs regime" with "Customs procedure", Replace the words "customs territory of the Russian Federation" with the words "the territory of the Russian Federation and other territories under its jurisdiction"; 31) in article 193: (a), paragraph 1 should read: " 1. Taxation of excisable goods (with the exception of cognac alcohol, as well as alcohol of all kinds of raw materials, including the raw alcohol of all kinds of raw material), is based on the following tax rates: -------------------------- + ---------------------------------------- Excise goods types | Sales tax rate (percent and/or) | ------------- + ------------- + ------------ | 1 January | 1 January | 1 January | 1 January |31 Decembr|31 decb- | 2011 | 2012 | 2012]] |inclusive |inclusive | inclusive -------------------------- + ------------- + ------------- + ------------ 1 | 2 | 3 | 4 -------------------------- + ------------- + ------------- + ------------- + ------------- + ------------ Spearstain-bearing 0 rubles 0 rubles-cosmetics-cosmetics per 1 litre per 1 litre per litre in a water-free, aqueous aqueous aerosol dispenser Ethyl ethyl ethyl ethyl alcohol, alcohol, alcohol, In the case of a 1-liter metallic aerosol, a 1 litre per 1 litre of metal products per litre per 1 litre per 1 litre for 1 litre without an aqueous, waterless package of ethyl ethyl ethyl ethyl alcohols, alcohols, alcohols, containing-kept-kept-in-content in excisable Excise The total cost of the goods was 120 rubles ($0.30) per year. 1 litre per 1 litre per litre for 1 litre alcohol-containing watermelon-free, aqueous aqueous ethyl ethyl ethyl ethyl ethyl product in metal alcohols, alcohols, alcohols, aerosol dispenser and substance-containing-content- Alcoholic products in the form of alcoholic products in the form of excise duty containing 231 rubles 0,231 rubles, 280 rubles per cent by volume per 1 litre per 1 litre per 1 litre per 1 litre Litres of alcohol more than 9 per cent, no water without water, including water without water beverages, ethyl ethyl ethyl ethyl ethyl, alcohol, alcohol, alcohols, beer produced with content-content-adding of alcohol in the ethyl (excluding excisable excisable excise tax) wines of natural goods, in the commodity of goods, including champagne, sparkling, carbonated, sip, natural beverages with a volume of ethyl alcohol of no more than 6% of the volume of finished products made from vinomaterials produced without The total income of his wife was 60.70 billion rubles ($930 million). per 1 litre per litre per 1 litre per 1 litre per 1 litre per 1 litre alcohol, including ethyl ethyl ethyl ethyl ethyl ethyl ethyl drinks, made of alcohol, alcohol, alcohol, based on beer, kept-content-content- contained in the learner, in addition to the excisable excisable excise etyse (except for the goods of beer, the wines of natural wine, including champagne, sparkling, carbonated, carbonated, natural drink) by volume of ethyl alcohol by no more than 6 per cent of finished products, Vina was RUB 67.617 (except for 1 liter of champagne, sparkling), natural drinks with a volume of 6 rubles (1 liter). No more than 6% of the volume of finished products made from wine materials produced without the addition of alcohol ethyl bottle of champagne, RUB 18 rubles to 22 rubles, sparkling, 1 litre for 1 litre per 1 litre per litre of beer The AI-18 gasoline cost RUB 0.1 liter on average. The content of the volume of ethyl alcohol up to 0.5 per cent and beer with normative 10 rubles (per standardized) per litre for 1 litre per 1 litre per litre of content of ethyl alcohol above 0.5 per cent and up to 8.6 per cent In addition, beer produced without adding alcohol of ethyl ethyl beer with RUB 17 rubles (per liter) per litre for 1 litre per 1 litre per 1 litre with a volume of ethyl alcohol A total of 57.9 billion rubles were received in the course of the period. For 1 kg, for 1 kg, sausny, nukgs, snorkels (with the exception of tobacco used as raw material for tobacco production) 30 roubles 36 rubles ($1) per 1 grand for 1 grand for a 1 grand for Siegarilla 50,000 rubles ($1,200 to $1,280); and the euro-to 7. 7 percent 7.5 percent estimated cost, The calculated cost of the calculated cost calculated on the basis of maximum based on the maximum retail maximum retail maximum retail price, but the retail price, but The dollar rose by 2.36 rubles to 61.51 rubles, while the euro grew by 1.18 rubles to 91.51 rubles. 1000 per 1000 of + pieces + grand + 7% 7.5 percent-8 percent calculated cost, calculated value, accruable value based on the calculated value of maximum based on maximum The retail maximum retail price but the retail price, but no less than 310 rubles at least 590 rubles for 1 000 460 rubles per 1,000 1,000 pieces The dollar was up 0.74% against the ruble to 70.880 rubles. for 0.75 kW to 67.5 kW (90 l). (c) (1 l. (c) (1 l. (c) (1 l. (c), inclusive of a car with a car capacity of 27 rubles per kWh, the power of the engine is 0.75 kW (0.75 kW). (c) (1 l. (c) (1 l. (c) (1 l. (c) and up to 112.5 kWth (150 l. (c), inclusive of a passenger car with a 260 ruble rate of 285 kW and a maximum of 0.75 kW engine capacity, with a 0.75 kW engine power of 0.75 kW (1 l). (c) (1 l. (c) (1 l. (c) (150 l. (c) Motorcycles with an engine power greater than 112.5 kW (150 l. (c) Gasoline/petrol: 5 995 roubles per 1 tonne, or Class 5, for 1 ton or class 5, 672 rubles/1 ton per tonne, for 1 tonne, for 1 tonne, for 1 tonne, 1 tonne, 1 tonne, 1 ton of class 4 The total cost of the equipment is 5 thousand rubles ($1) for 1 tonne of diesel fuel. The dollar was up 44.5 kopecks to RUB 59.198 billion from RUB 61.246 billion. For 1 ton per ton of motor oil for 4 681 rubles, 7,509 rubles for diesel and/or 1 ton for 1 tonne of carburetant (injection) engines for 1 tonne of carburetor (injection) engines, RUB 7,824 rubles, 9,617 rubles. 1 ton per ton per ton Taxation of ethyl alcohol from all kinds of raw materials (including ethyl alcohol from all raw materials), as well as alcohol of cognac from 1 January to 31 July 2011, inclusive A tax rate of 34 rubles to one liter of anhydrate ethyl alcohol contained in the excise tax the product. Taxation of ethyl alcohol from all types of raw materials (including ethyl alcohol from all raw materials) as well as alcohol of a cognac from 1 August to 31 December 2012, inclusive, from 1 January to 31 December 2012, from 1 January to 31 December 2012. January to December 31, 2013 inclusive at the following tax rates: -------------------------- + ---------------------------------------- Excise products types | Tax rate (percentage and/or) | per unit of measure) | ------------- + ------------- + ------------ | 1 August | 1 January | January 1, 31 December |31 decb- | 2011 | 2012 | 2012 | 2012] | inclusive -------------------------- + ------------- + ------------- + ------------- + ------------ 1 | 2 | 3 | 4 -------------------------- + ------------- + ------------ In 2011, the Russian president's income was 7.18 rubles ($0.18) in the period. A liter of alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, products in metal substance-containing ethyl ethyl ethyl ethyl ethyl ethyl hydrophuric ethyl alcohol, alcohol, alcohol, and products in metallic content-content- A substance-an aerosol package and a distillation of an aerosol-containing distillation of the excisable products of household chemistry in the goods of the goods of metal aerosol package, and the organizations paying the advance payment of the excise duty (for the exception of ethyl alcohol and alcohol of cognac entering the territory of the Russian Federation), and (or) transferred in the commission of transactions recognized by the excise duty under article 182, paragraph 1 (1) of this Code, and (or) sold (or transferred by the producers in the structure) One organization) for the production of goods not recognized by the excise duty under Article 181, paragraph 1, of this Code, by the organizations, 34 rubles, 37 rubles, 40 rubles, 40 rubles per litre, 1 litre per 1 litre per 1 litre. payment of an excise tax on unaqueable water, without water without water (including by ethyl) Ethyl ethyl territory of the Russian alcohols, alcohols, alcohols, alcohols, and (or) content-content-transferred to the structure of a person in the same organization in an excise duty, in an excise duty. "; the taxpayer of transactions recognized by the excise tax object, with the exception of the operations provided for in article 182, paragraph 1, of this Code, as well as the exception of alcohol of etiyum and (or) alcohol of cognac, Implemented (or by producer in the structure of one organization) for the production of goods not recognized as excisable in accordance with article 181, paragraph 1 (2) of this Code, and of ethyl alcohol sold to organizations engaged in the production of alcohol-containing perfumery products in metal aerosol packaging and (or) alcohol-containing products of household chemistry in metal aerosol packing b) add the following paragraph 4: " 4. The excise rate of 0 rubles per liter of unwater ethyl alcohol contained in the excisable ethyl alcohol, in relation to alcohol of ethyl alcohol and (or) alcohol is applied when the taxpayer realises the specified excisable goods to persons, who submitted notices of payment by the buyer, the manufacturer of alcohol and (or) excisable alcohol-containing products (with the exception of alcohol-containing perfumery-cosmetic products in metal aerosol dispensers and alcohol-containing products of household chemicals in the metal aerosol package) of the Article 194, paragraph 8, of this Code of the advance payment of the excise duty (hereinafter referred to as the payment of the advance payment of the excise tax) with the stamp of the tax authority at the place of account of the buyer for the payment of the advance payment of the excise duty or notice of exemption from payment The advance payment of the excise duty on the submission by the buyer of alcohol of ethyl and (or) alcohol of the cognac article 204, paragraph 11 of this Code of the bank guarantee (hereinafter referred to as the exemption from the payment of the advance payment of the excise duty) c mark of the tax authority at the place where the buyer is taken into account for exemption from Payment of the advance payment of excise duty. The excise rate of 0 rubles per liter of anhydrate ethyl alcohol contained in the excisable product, ethyl alcohol and (or) alcohol is used in the transmission of produced ethyl alcohol, including ethyl ethyl alcohol raw alcohol, for the production of reticulated ethyl alcohol and (or) in the transmission of alcohol of a cognac in the structure of one organization for further production of alcoholic and (or) excisable alcohol-containing products when presented Taxpayer to the tax authority at the place of account under article 204, paragraph 7 of the present report The Code of Notification of the payment of the advance payment of the excise, as well as other documents, or in accordance with article 204, paragraph 11, of this Code of Guarantee and of the notification of exemption from the payment of the advance payment of the excise duty. "; 32) Article 194: (a) the name to be supplemented by the words "and the advance payment of the excise"; b) in paragraph 7 of the word "under paragraph 1" shall be replaced by the words "of the tax base in respect of excisable goods referred to in paragraph 1"; (c) supplement paragraph 8 with the following: " 8. Organizations operating in the Russian Federation for the production of alcoholic beverages (with the exception of wines of natural persons, including champagne, sparkling, carbonated, seperated, natural beverages with a volume of ethyl ethanol not exceeding 6 The percentage of finished products made from vinomaterials produced without the addition of ethyl alcohol) and (or) excisable alcohol containing products are obliged to pay the advance payment of the excise duty on alcoholic and (or) alcohol-containing. (hereinafter-the advance payment of the excise), if not otherwise as provided for in this paragraph. Organizations producing alcohol-containing perfumery products in metal aerosol packaging and (or) alcohol-containing products of household chemistry in metal aerosol packaging, from duty on The payment of the advance payment of the excise duty shall be released. In case of alcoholic and (or) excisable alcohol-containing products of ethyl alcohol produced in the territory of the Russian Federation, for future production in the structure of one organization The protifid ethyl alcohol, later used by the same organization for the production of alcoholic and (or) excise alcohol-containing products, advance the advance payment of the excise duty is paid before the purchase of ethyl alcohol and (or) prior to the commission from by the raw alcohol of the operation in accordance with paragraph 1, subparagraph 22 Article 182 of this Code. For the purposes of this chapter, the advance payment of the excise duty is the preliminary payment of excise duty on alcoholic and (or) alcohol-containing products prior to the purchase (purchase) of alcohol of ethyl alcohol (including ethyl alcohol) and (or) alcohol A cognac made in the territory of the Russian Federation or up to the commission of an operation prescribed in article 182, paragraph 1, subparagraph 22, of this Code. However, for the purposes of this article, the date of purchase (purchase) of ethyl alcohol is defined as the date of shipment by the seller. The size of the advance payment is determined on the basis of the total amount of the purchased (transmitted in the structure of one organization for further production of alcohol and (or) excise-bearing products) ethyl alcohol, in volume The number of ethyl alcohol and (or) alcohol of cognac (in liters of waterless alcohol) and the corresponding rate of excise duty imposed by paragraph 1 of Article 193 of this Code in respect of alcohol and (or) alcohol-containing products. The amount of the advance payment of the excise duty is determined over the tax period as a whole, based on the total amount of alcohol, etyol and (or) alcohol of the cognac, purchased from each seller, and (or) in the course of the transactions referred to in paragraph 1, subparagraph 22. Article 182 of this Code. The payment of the advance payment of the excise duty is carried out in the order and time set by Article 204 of this Code. "; 33) in article 198: (a) in paragraph 6 of the word" customs territory of the Russian Federation " to be replaced In the words "the territory of the Russian Federation and other territories under its jurisdiction"; b) in paragraph 7: in the first paragraph of the word "Customs", replace "customs procedure"; in subparagraph 3: in the first paragraph of the word "Customs" "Customs procedure", the words " of the Russian customs authority, in whose region the checkpoint is located, through which the specified goods were transported outside the customs territory of the Russian Federation (hereinafter border customs). "Replace" by the Russian Customs authority of the place where the goods have been removed from the customs territory of the Customs Union (hereinafter referred to as the Russian Customs authority of the place of departure) "; "Customs regime" to be replaced by "Customs procedure"; Paragraph 3 should be amended to read: " When removing oil products in the customs procedure of export across the border of the Russian Federation with a member State of the Customs Union where the customs clearance is cancelled, in the third The country is presented with a cargo customs declaration with the stamps of the Russian customs authority, which produced the customs clearance of the said export of petroleum products; "; , paragraph 4: first set out the following editions: " 4) copies of shipping or shipping Documents or other documents with a check mark of Russian customs authorities, excluding the export of oil products in the customs procedure of export across the border of the Russian Federation. "; , paragraph 2, of the word" outside customs ". in the territory of the Russian Federation "replace" outside the territory of the Russian Federation "; in the third paragraph of the" border customs authority "should be replaced by the words" the Russian Customs authority of the place of departure "; in the paragraph "outside the customs territory of the Russian Federation" replace the words "outside the territory of the Russian Federation" with the words "beyond the customs territory of the Russian Federation" by the words "outside the territory of the Russian Federation" and the words " Replace the words "the customs procedure" with the words "the customs procedure" and replace the words "outside the customs territory of the Russian Federation" with the words "outside the territory of the Russian Federation". OF THE PRESIDENT OF THE RUSSIAN FEDERATION " When goods are exported in the customs procedure of export via the border of the Russian Federation with a member state of the Customs Union where the customs clearance has been cancelled, copies of the transport and transport companies are submitted to third countries. goods accompanying documents with the stamps of the Russian customs authority which produced the customs clearance of the said export of goods. "; (in), in paragraph 7-1: , in the first paragraph of the word" Customs ", replace by the words" "Customs procedure"; , in subparagraph 3, the words "customs regime" in to replace the words "Customs procedure" in the corresponding folder; , in subparagraph 5, the words "customs regime" shall be replaced by the words "Customs procedure"; 34) in article 199: (a) in the second paragraph of the paragraph 2 words "the customs territory of the Russian Federation" shall be replaced by the words "the territory of the Russian Federation and other territories under its jurisdiction"; b) to supplement paragraph 5 with the following: " 5. Not taken into account in the cost of alcohol and (or) excisable alcohol containing products and subject to deduction in accordance with article 200, paragraph 16, of this Code of advance payment calculated in accordance with article 194, paragraph 8, of the present Code Code. "; 35) in article 200: (a) the first paragraph 2 should read: " 2. " Excise duties paid by the sellers and paid by the taxpayer in the purchase of excisable goods or paid by the taxpayer during the import of excise goods into the territory of the Russian Federation and other territories and facilities are to be deduced. under its jurisdiction, which have acquired the status of goods of the Customs Union in the future as a raw material for the production of excisable goods, unless otherwise specified by this paragraph. In calculating the sum of the excise tax on alcohol-containing products and (or) alcoholic beverages (with the exception of wines of natural persons, including champagne, sparkling, carbonated, seperated, natural beverages with a volume of ethyl alcohol of no more than 6%) The amount of finished products made from non-ethyl alcohol) is made within the amount of the excise tax calculated on the basis of the excisable goods used as raw materials produced by the company. OF THE PRESIDENT OF THE RUSSIAN FEDERATION goods (in litres of anhydrate ethyl alcohol) and the excise duty rate set out in article 193, paragraph 1, of this Code in respect of alcohol of ethyl alcohol and (or) alcohol of cognate, implemented by organizations paying the advance payment of excise duty. In case of use as raw material in the production of alcoholic and (or) excisable products such as excise products imported into the territory of the Russian Federation, tax deductions are made up to the amount of the excise tax, calculated on the basis of On the basis of the quantity of used goods (in litres of anhydrate ethyl alcohol) and the rate of the excise duty imposed by paragraph 1 of Article 193 of this Code in respect of ethyl alcohol and (or) alcohol of cognate, implemented by organizations that do not pay advance payment of excise duty. "; b) in paragraph 3 of the word" customs territory " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 16 to 18, to read: " 16. In calculating the excise tax on sold alcoholic and/or excise products, the deduction is subject to the tax paid by the taxpayer up to the amount of this payment paid on the acquired (transferred to The structure of one organization) alcohol by ethyl and (or) alcohol of cognate, actually used to produce sold alcoholic and (or) excise alcohol products, including the purchased ethyl alcohol and (or) Ethyl alcohol-related raw materials transferred to one organization for the Production of protifi-made ethyl alcohol, further used for the production of alcohol and (or) excisable alcohol-containing products, in the presentation of documents in accordance with paragraphs 17 and (or) of article 201 of this Code. The amount of the advance payment of the excise tax on ethyl and (or) alcohol of cognac not used in the past tax period for the production of alcoholic and (or) excisable alcohol-containing products, is subject to deductions in the following or other tax periods in which the acquired ethyl alcohol will be used for the production of the specified alcohol and (or) excisable alcohol-containing products. 17. The amount of the advance payment to be deducted shall be reduced by the amount of the excise duty on ethyl and (or) alcohol of cognac, lost in transportation, storage, movement in the structure of one organization, and Further processing, with the exception of losses within the rules of the natural ducaty, approved by the authorized federal executive authority. 18. In reorganization of the organization paying the advance payment of the excise duty, the right to the tax deduction required by paragraph 16 of this article shall be transferred to its successor subject to the provisions of article 201, paragraphs 17 and (or), of the present article. Code. "; 36) in article 201: (a) in paragraph 1: , in the first paragraph, replace" the customs territory of the Russian Federation "with the words" the territory of the Russian Federation and other territories under its jurisdiction "; in the second paragraph of the word "customs territory of the Russian Federation" Replace the words "the territory of the Russian Federation and other territories under its jurisdiction"; b) to supplement paragraph 17 with the following: " 17. The tax deductions provided for in article 200, paragraph 16, of this Code are made by taxpayers who purchase (procuring) ethyl alcohol and (or) alcohol, on the basis of the documents provided for in article 204, paragraph 7, of this Code The Code, as well as submitted to the tax authority, at the same time as the excise tax on the following documents (copies thereof): 1) of the contract for the purchase and sale of alcohol, and (or) alcohol of a drunkard, concluded by the manufacturer of alcohol and (or) excisable alcohol-containing products with a manufacturer of alcohol Ethyl and (or) alcohol of cognac; 2) freight invoices for shipping alcohol of ethyl and (or) alcohol of a cognac seller; 3) of the act of writing off alcohol of ethyl and (or) alcohol in production. "; (c) to supplement paragraph 18 with the following: " 18. The tax deductions provided for in article 200, paragraph 16, of this Code are made by the taxpayers who perform the operations referred to in article 182, paragraph 1, of this Code, on the basis of the documents provided for in paragraph 7 Article 204 of this Code, as well as submitted to the tax authority at the same time as the tax declaration on excise duties of any one of the following documents (copies thereof), which attesting to the transmission of ethyl alcohol and (or) cognate alcohol for Production of alcoholic and (or) excisable alcohol-containing products: 1) Internal movement of ethyl alcohol and (or) alcohol of cognac; 2) of the act of acceptance-transfer of ethyl alcohol and (or) alcohol of a cognac between the structural units of the taxpayer; 3) of the write-off act Spirits of ethyl and (or) alcohol of a cognac in production. "; 37) in article 202, paragraph 4, of the phrase" the States Parties to the Customs Union without Customs clearance (if there are agreements on a single customs space) " should be replaced by the words " Member States of the Customs Union with which the customs union has been abolished. of the Russian Federation of excisable excises "; 38) in article 203: (a) in paragraph 2, the words" customs border of the Russian Federation "should be replaced by the words" the border of the Russian Federation "; b) In paragraph 4, paragraph 4, the words "the customs border of the Russian Federation" should be replaced by the words "the border of the Russian Federation"; in) to be supplemented by paragraph 6, reading: " 6. In the case of the elimination of the organization for the production of alcohol and (or) excisable alcohol containing products, if it is caught in the possession of excise duties, other taxes, debts on appropriate penalties and (or) fines to be paid or recovered in In accordance with this Code, the amount of the advance payment of the advance payment is to be credited to the tax authority subject to the tax submission by the taxpayer to the tax authority of the documents referred to in paragraph 17 and (or) 18 of article 201. of the present Code, on the basis of a decision to set off the amount of the advance payment of excise duty in the The settlement of the said arrears and the amount of the penalties and (or) fines. At the same time, the penalty for the said arrears is carried out until the day of the tax authority's decision to set off the amount of the advance payment of excise duty. In the absence of the taxpayer's under-catch, other taxes, debt on appropriate penalties and (or) penalties to be paid or recovered in the cases provided for in this Code, or in excess of the amount The actual paid advance payment of the excise tax over the amounts of the said arrears by excise duties, other taxes, debt on appropriate penalties and (or) fines, the amount of the advance payment of the excise duty is returned to the taxpayer on the basis of the tax decision. the amount actually paid (in whole or in part) advance payment of excise duty. "; 39) to supplement paragraphs 6 to 19 as follows: " 6. The advance payment of excise duties is paid no later than the 15th of the current tax period, based on the total volume of alcohol, ethyl and (or) alcohol, the purchase (transfer) of which the manufacturers of alcoholic and (or) excise distillates The products will be carried out in the tax period following the current tax period in the amount provided for in article 194, paragraph 8, of this Code, unless otherwise provided for in this article. 7. Taxpayers paying advance payment of the excise duty are required to submit to the tax authority by place of account no later than the 18th of the current tax period: 1) copy (copy) of the payment document confirming the transfer of the money. Payment of the advance payment of the excise tax with an indication of the words "Advance payment" under "Advance payment"; 2) copy (copy) of the bank statement confirming that the funds were written off from the manufacturer's calculated account. Alcohol and (or) excisable alcohol-containing products; 3) Notice (s) of the payment of the advance payment of the excise in four copies, including one in electronic form. 8. In the procurement of ethyl alcohol and (or) cognac alcohol from a few producers, the documents referred to in paragraph 7 of this article must be submitted to the tax authority with each notification of the payment of the advance payment of the excise duties on the basis of The amount of the purchase of this alcohol from each seller, or from the volume of the transfer of alcohol of ethyl and (or) alcohol of cognac in the structure of the organization to each structural unit. 9. The notification of the advance payment of the excise duty indicates the following information: 1) the full name of the organization, the buyer of ethyl alcohol and (or) cognate alcohol, which is engaged in the production of alcohol and (or) alcohol containing Product, as well as the identification number of the taxpayer and reason code; (2) the full name of the seller of ethyl alcohol and (or) alcohol of cognac, as well as the identification number of the taxpayer and code reasons for recording; 3) the full name The organization carrying out the transfer in the organization of alcohol of ethyl and (or) alcohol of cognac for further production of alcohol and (or) excisable alcohol-containing products, as well as the identification number of the taxpayer and code Reasons for taking into account (including the reason code for taking into account the structural units of the organization responsible for the transmission and receipt of ethyl alcohol and (or) cognate alcohol for the production of alcoholic and (or) excisable distillates production); 4) the amount to be purchased (transferred in the structure) (c) Spirits of ethyl and (or) alcohol of cognac (in liters of non-water alcohol); 5) the amount of the advance payment of the excise (in rubles); 6) the date of payment of the advance payment of the excise duty. 10. The form of notification of the advance payment of the excise duty is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The Tax Authority of the place of account of the buyer of alcohol and (or) alcohol of cognac, which manufacture alcohol and (or) excisable alcohol-containing products, or the organization conducting the operations envisaged in Article 182, paragraph 1, of this Code, shall be marked not later than five days following the date of submission of the documents referred to in paragraph 7 of this article, on each copy of the advance payment of the advance payment. (refuses to mark) the conformity of the documents submitted to the documents; as indicated in this notice, in the form of a stamp of the tax authority and the signature of the official who carried out the reconciliation of the documents submitted and the notification. If there is a discrepancy between the information specified in the notice of the payment of the advance payment of the excise tax, the information contained in the documents submitted at the same time as the notice shall be refused Check the identified non-conformations. One copy of the advance payment of the excise tax with the stamp of the tax authority at the place of registration of the alcohol of ethyl alcohol and (or) alcohol of the cognac is transmitted by the buyer of the specified alcohol to the seller not later than for Three days prior to the purchase of alcohol of etiyl and (or) alcohol of cognac, the second copy remains at the manufacturer of the alcohol and (or) excise alcohol-containing products, the third copy, as well as the fourth copy, submitted in electronic form, remain in the tax authority that marked the notice. The format of the notification of the advance payment of the excise duty in electronic form is approved by the federal executive authority responsible for the control and supervision of taxes and duties. The documents on the payment of the advance payment of the excise and the notification (notice) of the advance payment of the excise duty are kept in the tax authority and by taxpayers at least four years. 11. Taxpayers-producers of alcoholic and (or) subexcise alcohol-containing products are exempt from the payment of the advance payment of excise duty if the bank guarantee is presented to the tax authority at the place of accounting at the same time as the notice of Exemption from advance payment of excise duty. The bank guarantee is provided to the manufacturer of alcoholic and (or) excisable alcohol-containing products for the purpose of exemption from the payment of the advance payment of the excise duty. The tax authorities charge the guarantor bank with the requirement to repay the secured bank guarantee in the amount of the advance payment of the excise duty in case of non-payment or partial payment by the taxpayer to the alcoholic and the (or) excisable alcohol containing products (principal) the amount of the excise duty on the sold alcoholic and (or) excise-containing products made from alcohol of ethyl and (or) alcohol of cognac, acquired or produced and transferred " The current excise rate of 10 rubles ($27.5) per thousand cigarettes is due to be increased up to 27.5 rubles. One litre of non-aqueer alcohol contained in the excisable goods. No later than the day following the day of the bank guarantee, the bank notifies the tax authority at the place of accounting of the manufacturer of the alcoholic and (or) excise alcohol-containing products about the fact that the bank guarantee is issued in the order, by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. Bank guarantee shall be provided by the bank included in the list of banks provided for in Article 176-1 of this Code. 12. The bank guarantee must meet the following requirements: (Paragraph is no-valid-Federal Law of 23 July 2013. N 248-FZ) 2) the term of the bank guarantee should expire not earlier than the six months following the tax period in which the alcohol of ethyl and (or) alcohol was purchased. If the bank guarantee expires before the expiry of the specified period, the exemption from the payment of the advance payment is not granted, the notice of exemption from the payment of the advance payment by the tax authority is not granted. The notice of exemption from the payment of the advance payment by the manufacturer of alcohol and (or) excise alcohol containing products to the manufacturer of alcohol of ethyl and (or) alcohol is not sent; 3) amount, by that is issued by a bank guarantee, must enforce The obligation to pay the full budget in the amount of the advance payment, calculated in accordance with paragraph 8 of Article 194 of this Code for the tax period; (Paragraph is no. of 23.07.2013 N 248 F) 13. In case of non-payment or incomplete payment of excise duty on alcoholic and (or) excisable alcohol products by the manufacturer of specified products, which provided a bank guarantee, the amount of the advance payment of the excise tax will be sent by the tax authority. The specified taxpayer is no later than three days after the specified period of payment of the excise duty on the sold alcoholic and (or) alcohol-containing products for payment of the amount of the tax, penalties and fine. In this case, the penalties shall be accrued from the day following the day specified in paragraph 3 of this article by the payment of the excise duty on spirits and (or) excisable alcohol-containing products, in accordance with article 75 of this Code. The Taxpayer is obliged to pay the amount of tax, penalty, and fine specified in the claim within five days from the date of receipt. In case of failure or partial payment by the taxpayer-manufacturer of alcohol and (or) excise distillation products the amount of the tax, penalties and fine in accordance with the request made by the tax authority no later than three days after expiry The deadline for the guarantor is to require the payment of a bank guarantee in respect of the unpaid or unpaid tax within five days from the bank's receipt of the claim. The form of a claim for the payment of a bank guarantee is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The Bank is not in a position to refuse a claim for payment of a bank guarantee. In the event that the bank fails to comply with the deadline for payment of the bank guarantee, the tax authority shall exercise the right to write off the amount specified in this claim. No later than three days after the day of execution of the bank's obligation to pay the amount of money under the bank guarantee, the tax authority sends the tax-containing alcohol and (or) excise duty containing the refined products to the manufacturer. requirement for payment of penalties and fines. In case of failure or partial payment by the taxpayer of the amount specified in the claim (qualified claim), and if the bank could not be sent a claim for payment of the bank guarantee due to the expiry of the The penalty shall be enforced by the application of the recovery of the money in the accounts or other property of the taxpayer by the decision of the tax authority to recover the amount claimed. after default by the taxpayer (a) is established in accordance with the provisions of article 46 of the Code of Criminal Procedure. 14. Taxpayers-producers of alcoholic and (or) excise products for purposes of exemption from the payment of the advance payment of excise duty are obliged to submit to the tax authority by place of account at the latest by the 18th of the current tax period. A guarantee and a notice (notice) of exemption from the payment of the advance payment of the excise in four copies, including one in electronic form. The format of the notification of exemption from the payment of the advance payment of the excise in electronic form is approved by the federal executive authority responsible for the control and supervision of taxes and duties. When buying alcohol of ethyl alcohol and (or) alcohol of cognac from several producers, the notice of exemption from the advance payment of the excise duty should be provided on the volume of the purchase of the said alcohol from each seller -producer of alcohol of ethyl and (or) alcohol of cognac or transfer of ethyl alcohol in the structure of the organization to each organizational unit. 15. In the notice of exemption from the payment of the advance payment, the following particulars shall be indicated: 1) the full name of the organization responsible for the production of alcohol and (or) alcohol-containing products; (or) the alcohol of a cognac, as well as the identification number of the tax payer and the reason code for the recording; 2) the full name of the seller of alcohol of ethyl and (or) cognac, and the identification number Taxpayer and reason code; 3) complete The name of the organization, which transfers the alcohol by its structural subdivisions to ethyl alcohol and (or) the alcohol and (or) alcohol-containing products and the identification number Taxpayer and reason code for accounting, including the reason code for taking into account the structural units of the organization that transfer and obtain alcohol and/or alcohol spiral for production of alcohol and (or) Excise-based alcohol-containing products (in the conduct of transactions, Article 182, paragraph 1, subparagraph 22 of this Code); 4) the amount of alcohol purchased (transferred within the organization) of ethyl and (or) alcohol of the cognac (in litres of non-water alcohol); 5) the amount of the advance payment of the excise tax, exemption from which is granted to the taxpayer when presenting the bank guarantee (in rubles); 6) the name of the bank issuing the guarantee; 7) the tax identification number and the code reason for bank; 8) cash, under that is issued by a bank guarantee; 9) the date on which the bank guarantee was issued and the period of validity of the bank guarantee. 16. The form of notification of exemption from the payment of the advance payment of the excise duty is approved by the federal executive authority, the Commissioner for Control and Oversight of Taxes and Duties. 17. The tax authority at the place of account of the buyer of ethyl and (or) cognate alcohol or an organization carrying out the operations referred to in article 182, paragraph 1, subparagraph 22, of this Code, no later than five days following the day of submission of the documents On the exemption from the payment of the advance payment of the excise duty, on each instance of the notice of exemption from the payment of the advance payment, the excise duty shall be marked (no mark) on the compliance of the submitted documents with the information specified in of this notice, as a stamp of the tax authority and the signature of the official the person who verified the documents submitted and the notification. If the information contained in the advance payment notice is found to be inconsistent with the information contained in the documents submitted at the same time as the notice, the tax authority shall refuse Check the identified non-conformations. One copy of the advance payment notice from the payment of the tax authority at the place of account of the buyer of ethyl alcohol and (or) cognate alcohol is transmitted by the buyer of alcohol to the seller at least three days before the day The purchase of ethyl alcohol and (or) cognac alcohol, the second copy remains at the alcohol and (or) excise, third instance, as well as the fourth copy, submitted in electronic form, remain in the the tax authority that checked the indicated notice. The documents on the exemption from the advance payment of the excise and the notification (notice) of exemption from the payment of the advance payment shall be kept in the tax authority and the organizations for at least four years. 18. The excise tax returns on excise duties by manufacturers of ethyl alcohol and (or) cognac alcohol shall indicate the amount of ethyl alcohol and (or) cognate alcohol sold to each buyer, or transferred to a structural unit engaged in the manufacture of alcoholic and (or) excisable alcohol-containing products, including: 1) the taxpayer identification number, reason code for the registration of alcohol, or the structural subdivision responsible for the production of alcohol and (or) excisable alcohol-containing products; 2) the volume of the sold or transmitted alcohol (in liters of non-water alcohol); 3) the amount of the advance payment of the excise, specified in the ethyl alcohol and (or) alcohol produced by the manufacturers alcohol of a cognac from the buyer of the advance payment of the excise tax, or the amount of the advance payment of the excise tax, the exemption of which was granted upon the submission of the bank guarantee specified in the notice of exemption from payment. Advance payment of the excise (advance payment of excise duty paid to Implementation of the operation to transfer alcohol of ethyl and (or) alcohol to a cognac structural unit producing alcohol and (or) excise-type products, or the amount of the advance payment of excise duty, exemption from the payment of which is provided in the presentation of the bank guarantee). 19. In the tax return on excise duty, submitted by alcohol and (or) alcohol-containing products (with the exception of alcohol-containing perfumery-cosmetic products in metal aerosol packaging and (or) alcohol-containing products of household chemistry in metal aerosol), indicates information for the expired tax period on the volume of ethyl alcohol and (or) cognate alcohol purchased from each seller, including: 1) identification number of the taxpayer, reason code for the registration of the seller of ethyl alcohol and (or) The alcohol of cognac, volume of ethyl alcohol and (or) cognac alcohol (in litres of non-water alcohol); 2) the amount of the advance payment of the excise duty on the purchase of alcohol from each ethyl alcohol and (or) alcohol salesperson the cognac specified in the notification of the payment of the advance payment of the excise, or the amount of the advance payment of the excise tax, the exemption from which was granted upon the presentation of the bank guarantee as specified in the exemption notices advance payment of excise duty. "; 40) Edition: Article 205. Date and manner of payment of excise duty on the territory of the Russian Federation Federation and other territories under its jurisdiction Date and procedure of payment of excise duty "Goods in the territory of the Russian Federation and other territories under its jurisdiction shall be established by this chapter taking into account the provisions of the customs laws of the Customs Union and the legislation of the Russian Federation on customs matters."; 41) in paragraph 2 (2) of Article 208 of the word "customs" in the free circulation regime "shall be replaced by the words" Customs procedure of issuance for domestic consumption "; 42) in paragraph 7 of Article 259 of Article 259 of the word" export Customs "to be replaced by the words" in the customs procedure ". " In the Russian Federation, the Russian customs authority, in its region of operation, has been removed from the customs territory of the Russian Federation and replaced by the Russian customs authority. departure from the customs territory of the Customs Union "; 43) in article 301, paragraph 6, the words "in the customs regime of export" shall be replaced by the words "in the customs procedure of export"; 44) paragraph 3 of article 333-35, add 13 to 19 as follows: " 13). State registration of medicines for medical applications submitted for State registration before the day of the entry into force of the Federal Act of 12 April 2010 No. 61-FZ on the treatment of medicines; 14) for State registration of medicines for medical care Applications submitted for the examination of medicines prior to the day of the entry into force of the Federal Act of 12 April 2010 No. 61-FZ on the treatment of medicines; 15) for the confirmation of the State registration of medicines Medical applications submitted for confirmation of state registration prior to the date of entry into force of the Federal Law of 12 April 2010 No. 61-FZ "On the Treatment of Drugs"; 16) for confirmation State registration of medicines for medical care applications submitted for the examination of medicines prior to the day of the entry into force of Federal Act No. 61-FZ of 12 April 2010 "On the circulation of medicines"; 17) for making a decision to amend the documents, Registration dossiers on registered drug for medical use and submitted before the day of entry into force of the Federal Law of April 12, 2010 No. 61-FZ "On the circulation of medicines"; 18) for making changes to the documents contained in the Registration dossier on the registered drug for medical use and submitted for expert examination of medicines until the day of the entry into force of the Federal Law of 12 April 2010 No. 61-FZ " On the circulation of medicines "; 19) for issuing permits for the conduct of clinical research on medical preparations for medical use on applications filed prior to the date of entry into force of the Federal Law of 12 April 2010 No. 61-FZ On the appeal ", as well as on applications filed after the date of entry into force of the Federal Act No. 61-FZ of 12 April 2010 "On the circulation of medicines", on the basis of expert examinations carried out prior to the date of entry into force of the Federal Law No. 61-FZ of 12 April 2010 on the treatment of medicines. 45) In paragraph 3 of article 346-1: (a), in the first paragraph of the word "customs territory of the Russian Federation", replace the words "the territory of the Russian Federation and other territories under its jurisdiction"; b) in the paragraph In the fourth word, replace the words "customs territory of the Russian Federation" with the following: "the territory of the Russian Federation and other territories under its jurisdiction"; under the jurisdiction of the Russian Federation ", the words" customs legislation of the Russian Federation "shall be replaced by the words" Customs legislation of the Customs Union and the law of the Russian Federation on customs "; 47) Article 346-11: a) in the first paragraph of paragraph 2 of the word "Customs" Replace the words "the territory of the Russian Federation" with "the territory of the Russian Federation and other territories under its jurisdiction"; b) in the first paragraph of paragraph 3, the words "the customs territory of the Russian Federation" shall be replaced by the words "the territory of the Russian Federation". "the territory of the Russian Federation and other territories under its jurisdiction"; 48) in article 346, paragraph 1, of article 346-16 of the word "customs territory of the Russian Federation" to be replaced by " the territory of the Russian Federation and other under its jurisdiction ", the words" customs legislation " The Russian Federation "shall be replaced by the customs legislation of the Customs Union and the legislation of the Russian Federation on customs matters"; 49) in the third paragraph of article 346-26 of the Russian Federation Replace the words "the territory of the Russian Federation and other territories under its jurisdiction" with "the territory of the Russian Federation and other territories under its jurisdiction"; OF THE PRESIDENT OF THE RUSSIAN FEDERATION "Russian customs territory" should be replaced by "territory of the Russian Federation". Article 3 Article 6 of the Law of the Russian Federation Article 4 Admit invalid force: 1) Article 1, paragraph 9, of Federal Law of 29 December 2000 N 166-FZ " O OF THE PRESIDENT OF THE RUSSIAN FEDERATION (18); 2) Paragraph 20-9 of Article 1 and Article 2, paragraph 2 of the Federal Law of 27 July 2006 Part One and Part Two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation in connection with the implementation of measures to improve the tax administration (...) (...) 3436); 3) Article 2, paragraph 2, of the Federal Law of 17 December 2009 N 318-FZ "On introducing changes to the first and second tax laws" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6155). Article 5 1. Organizations engaged in the production of alcohol and (or) excisable alcohol-containing products, including alcohol-containing perfumery-cosmetic products in metal aerosol dispenser and alcohol-containing products of household chemicals in Metal aerosol dispenser, ensure that an inventory of the acquired ethyl alcohol is carried out, the amount of the excise duty is not receivable as at 31 July 2011. 2. The organizations referred to in part 1 of this article shall report on the residues of ethyl alcohol, the amount of the excise duty on which the excise duty has not been reduced as at 31 July 2011, to the tax authorities at the latest by 5 August 2011. 3. Tax deductions for ethyl alcohol and (or) cognate alcohol used as raw materials in the production of alcoholic and (or) excisable alcohol-containing products loaded with alcoholic and (or) excise distillates Up to 1 August 2011, they are produced in accordance with the procedure provided for in article 201 of the Tax Code of the Russian Federation . January 2011. Article 6 1. This Federal Act shall enter into force on 1 January 2011, but not earlier than one month from the date of its official publication and not earlier than the first number of the regular tax period, with the exception of provisions, for which this article sets a different date of entry into force. 2. Article 2, paragraph 44, of this Federal Law shall enter into force on the date of the official publication of this Federal Law. 3. Subparagraph (b), (a) and (b), of paragraph 32, subparagraph (b), paragraph 34, subparagraphs (a) and (c), of paragraph 35, subparagraphs (b) and (c), of paragraph 36, subparagraph (c), of paragraph 38, paragraph 38, of article 2, paragraph 39, of this Federal Act shall enter into force on 1 July 2011. 4. Paragraph 22 (b) and paragraph 2 (b) of article 2, paragraph 23 (a), of this Federal Act shall enter into force on 1 August 2011. 5. The provisions of article 333, paragraph 3 (3), of the second Tax Code of the Russian Federation (in the wording of this Federal Law) have been extended to legal relations that have arisen since 1 September 2010. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 27 November 2010 N 306-FZ