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On Amendments To Certain Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в отдельные законодательные акты Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW amending certain pieces of legislation Russian Federation adopted by the State Duma on November 17, 2011 Approved by the Federation Council on 25 November 2011 (In the wording of the Federal Law 21 December 2013 N 357-FZ Article 1 (Fed. N 357-FZ) Article 2 Amend Part Two of the Tax Code of the Russian Federation (Legislative Assembly Russian Federation, 2000, 3340; 2001, N 33, Art. 3413; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 28, sect. 2886; 2004, No. 31, sect. 3231; N 34, st. 3522; N 49, sect. 4840; 2005, N 24, sect. 2312; N 30, sect. 3128; 2006, N 23, 100 2382; N 31, est. 3436; 2007, N 1, est. 31; N 21, est. 2462; N 31, st. 4013; N 49, sect. 6071; 2008, N 30, est. 3614; N 48, st. 5519; 2009, N 1, stop. 13; N 48, sect. 5731; N 52, 6444; 2010, N 15, sect. 1737, N 31, st. 4198; N 32, sect. 4298; N 40, sect. 4969; N 48, st. 6247; 2011, N 1, sect. 7; N 11, est. 1492; N 30, est. 4575, 4593; N 45, est. 6335), the following changes: 1) in article 145-1, paragraph 6: (a) the third paragraph after the words "income and expenditure" should be supplemented with the words "or a profit and loss statement", the word "confirme" replaced by the word "confirming"; (b) In paragraph 4 of the word "C", replace the words "Beginning from the year following the year" after the words "must also" add " to the tax authority at the same time as the documents referred to in paragraphs 2 and 3 of this paragraph, "; 2) paragraph 3 of article 246 shall be declared void; (3) In article 246-1: (a), in the third paragraph of paragraph 2, the words "Chapter 21 of this Code" should be replaced with the words "this chapter"; b) in paragraph 3 of the word "has the place referred to in paragraph 2 of this article" In the words "total profit received by the project participant, exceed 300 million roubles"; in the fourth paragraph of paragraph 6 of the word "and if there is one or more of the circumstances referred to in paragraph 2 of this article," delete; g) in the third paragraph of paragraph 7 after the words "income and expenditure" In the words "or income statement", replace the word "confirm" with "confirming"; 4), article 273, paragraph 1, add the following paragraph: " Organizations that have been granted the status of a project participant Research, development and commercialization of their results in accordance with the Federal Act "On the Innovation Centre" Skolkovo ", and taking into account the income and expenditure in accordance with the procedure established by chapter 26-2 of this Code, determine the date of income (expenditure) on a cash basis, without taking into account the above paragraph 1 of the limitation. "; and 5), paragraph 18 of article 274, paragraph 18, after the words" discharge of the duties of the taxpayer, "add" on the basis of the paragraph in paragraph 2 of the article 246-1 of the present Code, "; 6) in article 284, paragraph 5-1: (a) in the first paragraph," in accordance with article 246-1 ", to read" in accordance with paragraph 3 of article 246-1 "; b/ " has ceased the exercise of the right to be exempted from duty "to supplement the words" in accordance with paragraph 3 of article 246-1 of the present Code "; ), paragraph 4, should be supplemented by the words", in cases where they have exercised the right to book a book on income and expenditure, In accordance with article 4, paragraph 4, of the Federal Act of 21 November 1996 No. 129-FZ "On accounting"; 7) in article 289, paragraph 6, of the tax rate of 0 per cent in accordance with article 284, paragraph 5-1, of the of the Code "Replace with the words" and the calculation of the cumulative profit in the In accordance with article 274, paragraph 18, of this Code, the words "in the form approved by the Ministry of Finance of the Russian Federation" delete; in the territory of the innovation centre Skolkovo and, after the word "provided" to supplement the word "(acquired)". Article 3 Article 4-6 of the Federal Law dated December 29, 2006 N 255-FZ "On obligatory social insurance in case of temporary disability and maternity" (Legislative Assembly of the Russian Federation, 2007, N 1, sect. 18; 2009, N 30, est. 3739; 2010, N 40, sect. 4969) the words "and in respect of which the tax authority has established compliance with the criteria set out in Article 145-1 of the Tax Code of the Russian Federation," to be replaced by the words " where the reduced rates of insurance premiums are applied in accordance with Article 58-1 of the Federal Act " On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the territorial funds of compulsory medical care. Insurance ",". Article 4 Law of 24 July 2009 No. 212-FZ " On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, The Federal Fund for Compulsory Medical Insurance and the territorial funds of compulsory health insurance " (Legislative Assembly of the Russian Federation, 2009, N 30, sect. 3738; 2010, N 40, sect. 4969; N 42, est. 5294; N 49, sect. 6409) the following changes: 1) in paragraph 2 of article 57, paragraph 2, of the phrase "in case the tax authority meets the criteria set out in Article 145-1 of the Tax Code of the Russian Federation," to be replaced by the words " in the order and in the cases which are provided for in article 58-1 of this Federal Law, "; 2) in article 58-1: a) in Part 1 of the phrase" in case the tax authority establishes compliance with the criteria specified in Article 145-1 of the Tax Code of the Russian Federation Federations, " delete; b) Part 2 should read as follows: " 2. The insurance tariffs provided for in part 1 of this article shall not apply to the participant of the project from the first day of the month following the month in which the aggregate profit of the project participant has exceeded 300 million rubles. The total profit is calculated in accordance with Chapter 25 of the Tax Code of the Russian Federation as of the first day of the year, in which the annual volume of proceeds from the sale of goods (works, services, property rights), The project has exceeded one billion rubles ($918 million). Information on the conformity or non-conformity of the project participant with the criteria specified in this Part shall be provided by the tax authorities in the manner determined by the information exchange agreement to the insurance bodies. Information on the receipt and loss of the organization's status as a member of the project to the supervisory bodies for payment of insurance contributions is provided by the organization recognized by the managing company in accordance with the Federal Law " On Innovation Center "Skolkovo", in the order defined by the information exchange agreement. "; in), add the following content to parts 2-1 and 2-2: " 2-1. For organizations that have lost the status of a project participant, the premium rates specified in part 1 of this article shall not apply from the 1st day of the month in which the organization has lost its status as a participant in the project. 2-2. The amount of the insurance contributions due for the calculation period in which the excess specified in part 2 of this article or the insurance contributor has lost the status of a participant in the project is subject to restoration and payment to the budgets. State extrabudgetary funds, in accordance with the established procedure, with the recovery of the insured contributions of the corresponding sums of foam. "; d), part 4, shall be declared invalid. Article 5 Article 11 of the Federal Law of 28 September 2010, N 244-FZ "On the Skolkovo Innovation Center" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4970) the following changes: 1) in Part 1 of the word "legal persons, individual entrepreneurs who are persons involved in the project" to be deleted, the words "research activities in the territory of the Centre" should be replaced In the words "research activity by project participants"; 2), add the following content: " 1-1. The controlling company is entitled to render the services referred to in Part 1 of this Article only to legal persons, individual entrepreneurs who are persons involved in the project. "; 3) in Part 2 of the word" necessary for "Research activities on the territory of the Centre" shall be replaced by the words "necessary for the conduct of research activities by the project participants"; 4) in Part 3 of the word "necessary for carrying out research". activities in the territory of the Centre "shall be replaced by the words" of research by project participants "; 5) in Part 4 of the word" if necessary to carry out research activities on the territory of the Centre "should be replaced with the words" if necessary Research by project participants. " Article 6 Article 12, paragraph 10, of the Federal Law of 29 November 2010 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6409), amend to read: "(a) Part 1, as follows: " 1. For organizations that have been granted the status of a project participant in research, development and commercialization of their results, in accordance with the Federal Act of 28 September 2010, N 244-FZ "On the Innovation Centre" Skolkovo "(hereinafter referred to as" the participants ") (a) The following insurance contribution rates apply within 10 years of their receipt of the project participant's status from the first day of the month following the month in which they received the status of the project participant: | ------------------------- | ------------------------- | --------------------- | ----------------- | | Pension Fund | Social | Federal Fund | | Russian Federation | | Insurance | | Insurance | | | Health | | | Insurance | | ------------------------- | --------------------- | --------------------- | ----------------- | 14.0% 0.0 interest 0.0 percent. ";". Article 7 Admit invalid: 1) Article 9, paragraph 3, Article 18, paragraph 3 (Part 4, Article 58-1) of Federal Law N 243-FZ" O Amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Act on the Innovation Centre Skolkovo (Assembly of Laws of the Russian Federation, 2010, N 40, Art. 4969); 2) Article 1, paragraph 10, of the Federal Law of 28 December 2010, No. 395-FZ " On amendments to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7). Article 8 1. This law shall enter into force on the date of its official publication. 2. Article 4, paragraph 4, of the Federal Act No. Articles 145-1, 246-1, 273, 274, 284, 289, 395 part of the second Tax Code of the Russian Federation (as amended by this Federal Law); Part 7 of Article 4-6 of the Federal Law dated December 29, 2006 N 255-FZ " On compulsory social insurance in case of temporary disability and maternity " Federal Act, articles 57 and 58 to 1 of the Federal Act of 24 July 2009, No. 212-FZ " On insurance contributions to the Pension Fund of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION The compulsory health insurance and the territorial funds of compulsory health insurance " (as amended by this Federal Law) apply to legal relations that have arisen since 1 January 2011. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 28, 2011 N 339-FZ