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

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

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code of the Russian Federation and Selected Legislative Acts Russian Federation Adopted by the State Duma on 18 November 2011 Approved by the Federation Council on 25 November 2011 (In the wording of federal laws from 25.06.2012 N 94-FZ; of 03.12.2012 N 239-FZ; dated 30.09.2013. N 269-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation (Collection) of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 53, sect. 5023; 2002, N 1, article 4; N 22, Text 2026; N 30, sect. 3021, 3027; 2003, N 1, st. 5, 6; N 21, est. 1958; N 23 2174; N 28, st. 2886; 2004, 27, sect. 2711, 2715; N 31, est. 3222; N 34, st. 3517, 3518, 3524; 2005, N 1, st. 9, 30, 38; N 27, Art. 2710, 2713, 2717; N 30, est. 3101, 3104, 3112, 3118, 3129; 2006, N 31, st. 3433, 3436, 3450, 3452; N 50, sect. 5279, 5286; 2007, N 1, st. 20, 31, 39; N 13, st. 1465; N 21, sect. 2461; N 31, st. 4013; N 45, est. 5416, 5417; N 46, stop. 5557; N 49, sect. 6045, 6071; N 50, sect. 6237; 2008, N 18, sect. 1942; N 30, sect. 3598, 3611, 3614; N 49, sect. 5423; 2009, N 18, sect. 2147; N 23, st. 2772; N 29, st. 3598, 3639; N 30, stop. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731, 5732; N 52, st. 6444; 2010, N 15, sect. 1737, N 31, st. 4176, 4198; N 32, est. 4298; N 48, sect. 6247, 6248; 2011, N 1, st. 7, 37; 23, st. 3265; N 26, est. 3652; N 30, st. 4566, 4575, 4583, 4587, 4593, 4596, 4606, as follows: 1) Article 146, paragraph 2, to add 4 to 2 of the following content: " 4-2) Provision of services for the payment of the right of passage of vehicles by paid the public highway of the federal importance (toll sections of such roads) carried out in accordance with the contract of trusty management of roads, the founder of which is the Russian Federation, except for services that remain at the disposal of the The concessionaire under the concession agreement; "; 2) in article 181, paragraph 1: (a), paragraph 1, restate: " (1) ethyl alcohol produced from food or non-food, including denatured ethyl ethyl alcohol, spirits-saturated alcohol, distillates of wine, grape, grape, fruit, cognac, calvadny (further also in this chapter-ethyl alcohol); "; b) paragraph 1-1, declared void; 3) in Article 182, paragraph 1 (22), of the words "and (or) of cognac alcohol", delete Replace "alcohol" by "alcohol-damp" and insert ", unless otherwise specified by article 183, paragraph 1 (16) of this Code"; 4) in paragraph 1 (1) of article 183: (a) paragraph 3, after the word "Alcoholic" to add "and (or) excisable alcohol containing"; b) to add the following paragraph: " produced by the taxpayer distillates of wine, grape, fruit, cognac, calvajic, (also in this chapter, distillate distillates) for restraint and (or) In order to produce (bottling) the same organization of alcohol products. "; 5) in article 184: (a), paragraph 2 should read: " 2. Taxpayers are exempt from paying excise duty on the sale of excise goods (including from raw materials) placed under the customs procedure of export, outside the territory of the Russian Federation or import of excise duties. Goods in the port special economic zone, when submitted to the tax authority by the bank, in accordance with article 74 of this Code or bank guarantee. Such surety of the bank or bank guarantee must stipulate the bank's obligation to pay the amount of the excise duty and appropriate penalties in cases of failure to submit by the taxpayer in the order and time stipulated by Article 198, paragraphs 7 and 7-1 of this Code, documents confirming the export of excisable goods or imports into the port special economic zone of excisable goods placed under the customs procedure of the free customs zone, and the failure to pay them excises and (or) penalties. Taxpayers who implement the alcohol and (or) excisable alcohol-containing products placed under the export customs procedure, outside the territory of the Russian Federation and for which Article 194, paragraph 8, of this Code establishes the obligation to pay the advance payment of the excise duty on alcohol and (or) excise-bearing products, and have the right to submit to the tax authority a single bank guarantee for the purpose of liberation from payment of excise duties calculated on these products, exported outside OF THE PRESIDENT OF THE RUSSIAN FEDERATION In this case, the taxpayers shall submit to the tax authority a bank guarantee and a notice of exemption from the payment of the advance payment of the excise duty in the order and time provided for in article 204, paragraph 14, of this Code. The tax authority provides the guarantor bank with a claim for redemption of such a bank guarantee in the event of failure to pay or to pay the excise tax to the taxpayer within the time limit set by article 204, paragraph 3, of the current excise duty. The Code, for each tax period (during the period of validity of the bank guarantee), in which the sale of alcoholic and (or) excise alcohol products on the territory of the Russian Federation was carried out, up to the amount of the advance payment Excise, from which he was released, and (or) the excise duty on spirits and (or) excisable alcohol-containing products placed under the customs procedure of export, outside the territory of the Russian Federation in the event of a failure to submit within the prescribed period of the documents required by paragraph 7 of the article 198 of this Code. Period of validity of bank guarantee (bank guarantee) submitted by taxpayers, except for the bank guarantee provided for the simultaneous release of the advance payment of the excise duty The alcohol and (or) excisable alcohol-containing products and the payment of excise duties calculated on these products, exported outside the territory of the Russian Federation in the customs procedure of the export, shall be not less than nine months from the date of excise duty. The implementation of the excisable goods for export. Period of validity of the bank guarantee provided by taxpayers for the simultaneous exemption of the advance payment of the excise duty on alcohol and (or) excisable alcohol containing products and the payment of excise duties calculated on the of these products, which are exported outside the territory of the Russian Federation in the customs procedure of export, shall be at least 12 months, following the tax period in which the procurement of ethyl alcohol was carried out or transactions carried out, recognized by the object of taxation under sub-item 22 Article 182, paragraph 1, of this Code. In case of absence from the taxpayer who submitted a bank guarantee, including in order to be exempt from paying the advance payment of the alcohol and (or) excise duty containing products and the payment of excise duty, " On the basis of the mentioned products, which are exported outside the territory of the Russian Federation in the customs procedure of export, the debt on the payment of excise duties, penalties and fines, on the day of the completion of the joint inspection of the tax declaration on excise duties, and of the documents submitted pursuant to article 198, paragraph 7, of the The Code, the tax authority is not later than the day following the completion of the said check, is obliged to send a written statement to the bank which issued the guarantee on the bank's release from the bank guarantee obligations. If there is no guarantee of the bank (bank guarantee), the taxpayer is obliged to pay the excise duty in the manner prescribed for the carrying out of excisable goods in the territory of the Russian Federation. If the taxpayer who has provided a bank guarantee for the simultaneous exemption of the advance payment of the excise duty on alcoholic and (or) excise distillation goods and the payment of the excise tax calculated at the said Goods that have been exported outside the territory of the Russian Federation in the customs procedure of export, which has bought ethyl alcohol (or has committed transactions, recognized by the excise tax object by the excise duties under article 182, paragraph 1, of the Customs Code) of this Code), no such guarantee has been committed during the period of validity of the guarantee The operation to implement alcohol and (or) excisable alcohol containing products on the territory of the Russian Federation and (or) export of these products outside the territory of the Russian Federation in the customs procedure of export specified by The taxpayer is recognized as having lost the right to be exempted from paying the advance payment of the excise duty throughout the term of the bank guarantee. Such a taxpayer is obliged, within one month from the day of the termination of a certain period of time, to recalculations the tax liability in accordance with the procedure established by this Code for non-justified taxpayers. Exemption from payment of advance payments of excise tax, as well as to submit to the tax authority updated tax returns on excise duties for tax periods in which it was exempted from the payment of advance payments. "; b) first paragraph 3 after "excises" with words ", including as advance Payment of excise duty on alcoholic and (or) excisable alcohol-containing products, as provided for in article 194, paragraph 8, of this Code, "; 6) paragraph 3 of article 187-1, add the following paragraph: " Information on The maximum retail prices specified in the notifications to the tax authorities (Customs authorities) are to be published in digital form in the public information system of the federal executive branch, the Commissioner for Control and Oversight of Taxes and Fees (Federal Authority) , the competent authority in the field of customs). The information should be published by the relevant federal executive authority and be publicly available before the start of the calendar month from which the maximum retail price specified in the notice will be applied, but not the previous day of the notification referred to in the first paragraph of this Part. Disposition of the information contained in the notification in the public information system is carried out in the manner determined by the relevant federal executive authority. "; 7) in article 193: (a), paragraph 1 The following wording: " 1. Taxation of excisable goods from 1 January 2012 to 31 December 2014 is based on the following tax rates: --------------------- | --------------------------------------------- Excise tax | Tax rate (in percent and commodities | (or) items per unit of measure) | ---------- | ---------- | ---------- | ------------ | from 1 Jan | 1 January | 1 January | 1 January | 1 January | 31 December | 31 December-| 2013 | 31 December | 31 December | 30 June | 2012 | 2012 | include-| power on | | | year | | year | | } | Enable | | | | | | | | | | | | | | | | | | | | | | --------------- | ---------- | ------------ | ------------ 1 | 2 | 3 | 4 | 5 --------------------- | ---------- | ---------- | ---------- | ------------ Spyrtosay 0 rubles, 0 rubles, 0 rubles for the cosmetic 1 litre 1 litre 1 liter 1 litre 1 liter 1 litre 1 1 liter of water-no-water-no-water-no-water-no-water-no-no metal foot of the Ethyl-ethyl-ethyl-ethyl-ethyl- the first alcohols, alcohols, alcohols, alcohols, the soda-soda-soda-soda-buking- in the ... In the first quarter of 2016, the price of Russian goods was $1.01 per liter, and the rate of one liter. Ethyl-ethyl-ethyl- voco voco alcohols, alcohols, alcohols, alcohols, soda-soda-buking- in ... { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } A liter of goods in the form of alcohol-containing 1 liter 1 liter 1 liter 1 liter and 1 liters of perfumery-free-no-water-no-water-no-water-no-bottled water. Ethyl and ethyl-ethyl-ethyl-ethyl methyl Packaging of alcohols, alcohols, alcohols, alcohols, alcohol, containing alcohol containing containing-contains-products of a personal in a while in a while in a perm in a peri-en-schpoak-subak-a-metallic zature of the country's zature of the azure nature of an aerosol product 1 kg per kg for 1 kg (1 kg) for 1 kg (excluding tobacco used as raw material) The euro was 83.20 rubles, up from 3.75 billion rubles. for 1 for 1 1 per 1 , a piece of a piece of Sigarillas 530 590 870 1 280 (ciars), bidi, rouble rouble rouble roubles 1,000 per 1,000 for 1,000 pieces of Cigarettes, cigarettes, cigarettes 360-390 550. 800 rouble rouble rouble per 1000 for 1000 for 1000 rubles per 1000 + pieces + grand + 7.5 7.5 8 8.5 percentage percent percentage the estimated { { \cs6\f1\cf6\lang1024 } { \b } table- { \cs6\f1\cf6\lang1024 } { \b } table- { \cs6\f1\cf6\lang1024 } { \b } - { \cs6\f1\cf6\lang1024 } { \b } Computed based on the outcome of the outcome of the proxy-from the [ [ msi]] of the [ [ proxy]] of the [ [ proxy]]'s [ [ proxy-]] [ [ proxy]] prices, but prices, but prices, but prices, but no less than at least 460 510 730 1 040 rouble 1,000 roubles per 1000 for 1,000 pieces pieces The dollar was up 0.18% against the ruble to RUB 7.012 billion. 0.75 kW 0.75 kW .0.75 kW 60.75 kW 67.5 kW (90 l) (c) (1 l. (c) (1 l. (c) (1 l. (c) (1 l. (c) Cars vehicles up to 29 rubles ($0.75) per year. (c) (1 l. (c) (1 l. (c) (1 l. (c) (1 l. (c) and up to 112.5 kWth (150 l. (c) Cars vehicles 285 285 302 332, with the power of the rouble of the engine above for over 112.5 kW 0.75 kW 0.75 kW 0.75 kW (150 l. (c) (1 l. (c) (1 l. (c) (1 l. (c) (1 l. (c) Motorcycles with an engine power greater than 112.5 kW (150 l. (c) Gasoline motor gasoline: not corresponding to 7 725 8 225 10 100 11 110 Class 3, or Ruble Class 4, or for Class 5 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 7387,882 9,750 10,725 rubles For 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 tonne 1 ton 6 822 5 143 5 143 5 657 Ruble for 1 tonne 1 ton 1 ton 1 tonne Diesel: not For the first time in the course of the first year of the year, the ruble was at 60.683 rubles per one ton 3, and rouble the rouble. 1 ton 1 ton 1 ton 1 ton of class 4 3 562 3 562 4 934 5 427 for 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 ton 1 562 2 962 4 334 4 767 rubles 1 ton 1 ton 1 ton of motor oil for 6 072 6 072 7 509 8260 diesel and (or) The ruble was at 60.683 billion rubles as of January 1, at the start of the year. 1 ton Taxation of ethanol from all kinds of raw materials, alcohol of cognac and alcoholic beverages from 1 January 2012 to 30 June 2012 is carried out at the following tax rates: --------------------------------- | --------------------------------- Excise products types | Tax rate (in | percent and/or) | dimensions) --------------------------------- | --------------------------------- 1 | 2 --------------------------------- | --------------------------------- Ethyl alcohol of all kinds of raw materials, alcohol alcohol: implemented by 0 rubles per 1 litre of organizations, anhydrate ethyl alcohol held in excisable production product of alcohol-containing perfumery-cosmetic products in metal aerosol packaging and (or) Alcohol-containing products of household chemistry in metal aerosol packaging, and organizations paying the advance payment (except ethyl alcohol and alcohol of cognac imported into the territory of the Russian Federation) and (or) transferred In the case of transactions that are subject to the taxation of excise duties in accordance with article 182, paragraph 1, subparagraph 22, of this Code, and (or) sold (or transferred by producers within the same organization) for the production of goods, under paragraph 1, subparagraph 2, of the 181 of this Code; sold to 37 rubles per litre of organizations, not to the unethical paying of the advance alcohol contained in the payment of the excise duty (in the case of excise duty the number imported into the territory of the Russian Federation), and (or) transferred in the structure of one organization when tax-exempt transactions are committed by the taxpayer, except for those provided for in article 182, paragraph 1, of the present Code, and also except for ethyl alcohol and (or) alcohol of cognac, sold (or transmitted Producers in the same organization) for the production of goods not recognized as excisable in accordance with article 181, paragraph 1, subparagraph 2, of this Code, and ethyl alcohol sold by the producing organizations Alcohol-containing perfume-cosmetic products in metal aerosol packaging and (or) alcohol-containing products of household chemistry in metal aerosol dispenser. Ethyl alcohol above 9 per cent in excisable The number of beverages produced by beer produced with the addition of ethyl alcohol (excluding beer, fault of natural, including champagne, sparkling, carbonated, natural beverages with no ethyl alcohol) More than 6% of the volume of finished products made from the vinyl alcohol produced without the addition of ethyl alcohol). % inclusive, in excisable goods, including beverages manufactured to The basis of beer produced with the addition of ethyl alcohol (excluding beer, wine of natural, including champagne, sparkling, sparkling, natural beverages with a volume of ethyl alcohol of no more than 6% of the volume of finished Products made of non-ethyl alcohol) Guilt (6 rubles per litre excluding champagne, sparkling, sparkling), natural beverages with no more than 6 ethyl alcohol % of finished products made from vinomaterials produced by Without adding ethyl alcohol Vin champagne, 22 rubles per liter of sparkling, carbonated, studsy beer with normative 0 per 1 liter (standardized) content of the volume of ethyl alcohol up to 0.5% inclusive beer with normative 12 A liter of ethyl alcohol content of more than 0.5 per cent and up to 8.6 per cent inclusive, as well as drinks produced on the basis of beer produced without the addition of ethyl alcohol beer with RUB 21 rubles per litre. (standardized) the content of the volume of ethyl alcohol above 8.6 per cent Taxation of ethanol, as well as alcohol products, from 1 July 2012 to 31 December 2014, is carried out as follows: tax rates: ------------------- | ----------------------------------------------- Views | Tax rate (percentage and/or rouble) excisable | per unit of measure) goods | --------------- | ---------------- | -------------- | 1 July to | 1 January to 1 January | 31 December | 31 December | 31 December | 2012 | 2013 | 2014 | inclusive | inclusive ------------------- | --------------- | --------------- 1 | 2 | 3 | 4 ------------------- | --------------- | -------------- | -------------- | -------------- | -------------- Ethyl alcohol produced from food or non-food raw materials, including denatured ethyl alcohol, spirits-raw alcohol, distillates of wine, grape, grape, fruit, cognac, The rouble was supported by a total of RUB 7 million. 1 litre per 1 litre per litre for non-aqueous ethyl ethyl ethyl ethyl ethyl ethyl ethyl ethyl ethyl alcohol, alcohol, alcohol, perfumery-containing-contains-cosmetic of a person in a personal product in a Excise excise on the excisable excise of metal goods of an aerosol dispenser and (or) alcohol-containing products of household chemicals in metal aerosol dispenser, and organizations paying the advance payment of the excise duty (excluding of the Russian Federation) and (or) "Excise tax" in accordance with article 182, paragraph 1 (22) of this Code, and (or) sold (or transferred by producers within the same organization) Production of goods not recognized as excisable under Article 181, paragraph 1 (2) of this Code; advance payment of ethyl ethyl ethyl excises (in volume of alcohol, alcohol, alcohol, number -containing containing-contains-the territory of a person in a former in the Russian excises excisable), and goods are goods (or) goods transferred to the structure of one organization in the performance of the tax payer. The excise tax is subject to excise duties, except for the operations provided for in article 182, paragraph 1, of this Code, except for ethyl alcohol sold (or transferred by producers in the same structure). organizations) for the production of goods not recognized as excisable in In accordance with article 181, paragraph 1, subparagraph 2, of this Code and ethyl alcohol sold by alcohol-containing perfumery products in metal aerosol packaging and (or) The alcohol-containing products of household chemicals in the metal aerosol dispenser 300 rubles (400 rubles) 400 rubles (1 liter) per 1 litre per 1 litre per 1 liter of non-aqueous aqueous ethyl ethyl alcohol More than 9 per cent of alcohol, alcohol, alcohol, (except for containing-containing-containing- a beer, wine in the face in the fruit wine, excisable excisable, excisable sparkling wine products of the product (champagne), wine beverages manufactured without the addition of requisified ethyl alcohol produced from food raw materials, and (or) alcohol-based vineyards or other fruit suchs, and (or) wine distillates, and (or) fruit distillates, RUB 270 rubles, 400 rubles per litre for 1 litre per litre for 1 litre waterless water without water Ethyl ethyl alcohol ethyl alcohol to 9 per cent alcohol, alcohol, alcohol, inclusive (for containing-containing-excluding beer in a while in a while in a light, excises excisable excise of goods from the excise of beer, wines, fruit wines, sparkling wines (champagne), wine beverages produced without the addition of requisified ethyl alcohol produced from food raw materials, and (or) alcohol-based vineyards or other fruit suchs, and (or) wine distillates, and (or) fruit distillate) Win, fruit 6 roubles The AI-80 gasoline cost RUB 87.17 per liter on average. (Champagne), Wine beverages, produced without addition of requisified ethyl alcohol produced from food raw materials, and (or) alcohol-grape or other fruit-dried, and (or) wine distillates, and (or) fruit distillate The cost of a liter of beer will be 1 liter, 2 rubles per liter, and one liter of beer. The AI-18 gasoline cost RUB 15 per liter ($1) per liter. The content of the ethyl alcohol volume exceeding 0.5 per cent and up to 8.6 per cent inclusive, beer drinks from 21 rubles per rouble for 31 rubles per month per 1 litre per 1 litre 1 litre 1 litre 1 litre. "; (standardized) the content of the volume of ethyl alcohol above 8.6 per cent b) in paragraph 4: in the first word of "alcohol of ethyl alcohol and (or) cognac, ethyl alcohol", the words "specified excisable goods" should be replaced by In the words "indicated sub-excise product"; the second paragraph should read The excise duty on ethyl alcohol in the amount of 0 rubles per 1 liter of anhydrate ethyl alcohol contained in the excisable ethyl alcohol is applied in the commission of operations under article 182, paragraph 1, of the current excise duty. The Code, when the taxpayer is reporting to the tax authority at the place of account of the advance payment of the excise duty on alcohol and (or) excisable alcohol-containing products in accordance with article 204, paragraph 7, of this Code, or the bank guarantee and the notification of exemption from the advance payment of the excise duty on the Alcoholic and (or) excisable alcohol-containing products in accordance with article 204, paragraph 11 of this Code. "; 8) in paragraph 8 of article 194: a) in paragraph 4 of the word" (including ethyl alcohol) and (or) alcohol (including the raw spirit) produced "; (b) in the fifth paragraph of the word" including ethyl alcohol, and (or) cognac, "should be replaced by the words" including the raw alcohol ", the words" alcohol Ethyl and (or) alcohol of cognac, to be replaced by the words "ethyl alcohol" "; 9) in paragraph 7 (3) of article 198: (a), in the first paragraph of the first word" goods Customs declaration ", replace" customs declaration "; b) in the second word" full cargo Customs ". Replace the words "the customs declaration" with the words "customs declaration" and replace the word "goods" with the words "goods"; 10) in article 200: (a) in paragraph 2 of the word " alcohol and (or) alcohol The cognac, implemented "shall be replaced by the words" ethyl alcohol sold "; b) in paragraph 16: paragraph 1 should read: " 16. In calculating the excise tax on sold alcoholic and/or excise products, deductions are subject to the amount paid by the taxpayer of the advance payment of the excise duty within the amount of this payment on the volume of ethyl alcohol, actually used for the production of the alcoholic and (or) excise alcohol-containing products sold or the volume of the taxpayer's raw alcohol made available in one organization for the production of alcohol and (or) of the protified ethyl alcohol, in the future used For the production of alcohol and (or) excisable alcohol-containing products, when presented to the tax authority in accordance with paragraphs 17 and (or) of article 201 of this Code, unless otherwise provided in this paragraph. "; in the second paragraph of the phrase "ethyl alcohol and (or) cognac not used" should be replaced by the words "ethanol not used"; with the following paragraph: " The amount of the advance payment of the excise, of purchases made in the territory of the Russian Federation Distillates to be used in future alcohol production to be deducted at the date of their arrival by the taxpayer when submitting the documents referred to in article 201, paragraph 17, of this Code. "; In paragraph 17, replace "ethyl alcohol and (or) alcohol of cognate, irrevocably lost" with the words "ethyl alcohol, irrevocable"; , add to paragraph 19 as follows: " 19. In calculation of the excise duty on sales of alcoholic beverages produced from wine materials, the deductions are subject to the sum of the excise duties paid on the territory of the Russian Federation of distillate, used for production in the territory of the Russian Federation. Federation of vineyematerials, when presenting the documents referred to in article 201, paragraph 19 of this Code. "; 11) in article 201: (a) in paragraph 17: in the first paragraph of the word" ethyl alcohol and (or) alcohol of cognac " replace the words "ethyl alcohol"; in subparagraphs 1 to 3 of the word "ethyl alcohol and (or) alcohol of cognac" shall be replaced by the words "ethyl alcohol"; b) in paragraph 18 of the word "and (or) cognac alcohol" should be deleted, the words "alcohol of ethyl alcohol and (or) cognac" shall be replaced by the words "ethyl alcohol"; (c) to supplement paragraph 19 with the following: " 19. The tax deductions provided for in article 200, paragraph 19, of this Code are made when submitting to the tax authority: 1) a copy of the Customs declaration or other documents confirming the import and payment of the excise duty on the import of distillates the territory of the Russian Federation and other territories under its jurisdiction; 2) copies of the swimsuit. "; 12) in article 203, paragraph 4: (a), the first paragraph should read: " 4. On the basis of the documents provided for in article 198, paragraph 7 of this Code, reimbursement (by way of credit or return) is subject to the sum of the excise duties on realized excisable goods exported outside the territory of the Russian Federation in customs. procedure of export paid by the taxpayer, due to the absence of bank guarantee or bank guarantee as provided for in article 184, paragraph 2, of this Code; the amount of the excise duty to be deducted under article 200 of this Code Excise calculations for excisable excisable goods imported for OF THE PRESIDENT OF THE RUSSIAN FEDERATION Exemption from taxation of excise duties in accordance with paragraph 2 of Article 184 of this Code. "; b) the third paragraph after the words" shall verify "with the words" the correctness and completeness of the excise, and (or) lawfulness Exemption from payment of excise duty on realized excisable goods imported In the territory of the Russian Federation in the customs procedure of export, and (or) "; 13) in article 204: (a) in paragraph 6 of the word" alcohol and (or) cognac, purchase (transfer) of which "should be replaced by" ethyl " (a) In paragraph 8 of the words "and (or) cognate alcohol", the words "alcohol of ethyl alcohol and (or) cognac" should be replaced by the words "ethyl alcohol"; in paragraph 9: in subparagraph 1 the words "and (or) cognate alcohol", delete; in subparagraph 2 of the word "ethyl alcohol and (or) alcohol (or) alcohol should be replaced by the words" ethyl alcohol "; , in subparagraph 3, the words" alcohol, ethyl alcohol and (or) cognac "shall be replaced by the words" ethyl alcohol ", the words" and (or) cognate alcohol ", should be deleted; In subparagraph 4, the words "ethyl alcohol and (or) cognac," should be replaced by "ethyl alcohol"; g) in paragraph 10: the first addition to the following sentences: " Notice of advance payment payment Excise is in effect from the first number of tax periods in which paragraph 6 This article advances the date of payment of the advance payment of the excise tax, the last number (inclusive) of the next tax period. Cancellation of the notification of the advance payment of the excise duty, the replacement of the notice in the event of the replacement of the ethyl alcohol vendor and (or) the change in the amount of ethyl alcohol purchased during the period of the notification shall be effected in the manner provided for in the notification Paragraph 20 of this article. "; , in paragraphs 2 and 4 of the word" ethyl alcohol and (or) cognac ", replace the words" ethyl alcohol "; (para. 11) as follows: " 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. Taxpayer has the right to submit to the tax authority: several bank guarantees by volume of ethyl alcohol purchased in one tax period from multiple suppliers; (Sprame-Federal Law of 30.09.2013 N 269-FZ) bank guarantee for the purpose of exemption from the payment of the advance payment of part of the ethyl alcohol purchased in one tax period from one supplier while paying the advance payment of the excise tax to the budget on the other part of the ethyl alcohol purchased from the same supplier. The tax authorities charge the guarantor bank with a secured bank guarantee payment in case of non-payment or incomplete payment by the taxpayer at the time fixed by article 204, paragraph 3, of the current excise duty. The Code, for each tax period (during the period of validity of the bank guarantee), in which the sale of alcoholic and (or) excise alcohol products on the territory of the Russian Federation was carried out, up to the amount of the advance payment Excise from which he was released. 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 must be provided by a bank included in the list of banks provided for in Article 176-1 of this Code. "; e) in paragraph 12: in subparagraph 2: in the first word of" alcohol Ethyl and/or alcohol of cognac "shall be replaced by the words" ethyl alcohol, unless otherwise stipulated by article 184, paragraph 2, of this Code "; , in the second paragraph, the words" alcohol of alcohol and (or) of cognac shall not be sent; " shall be replaced by the words No ethanol dries. In case of execution by the taxpayer who submitted a bank guarantee, the duty to pay the excise duty on the alcoholic and (or) excisable alcohol-containing products sold in the territory of the Russian Federation in the amount of advance payment of excise duty, "The tax authority specified in this bank guarantee, no later than the day following the completion of the coallateral inspection of the tax declaration on the excise duty, shall notify the bank issuing the guarantee of his release from the obligations under this guarantee;"; (f) Paragraph 1, first paragraph, should read: " 13. In case of failure or partial payment by the taxpayer who submitted a bank guarantee, excise duties for each tax period during the period of operation of the bank guarantee, in which the sale of alcoholic and (or) excisable excise duties was carried out The tax authority shall send to the specified taxpayer no later than three days after the expiry of the period of payment of the excise tax, set by paragraph 3 of this article, the payment of the amount of the tax, the penalty and the fine, up to the amount, that you have issued a bank guarantee. "; , in paragraph 14: paragraph The first addition to the following sentences: " Notification of the exemption from the payment of the advance payment of the excise duty shall be effective from the first number of the tax period, in which, according to paragraph 6 of this article, the period of payment of the advance payment is due, is the last number (inclusive) of the next tax period. The cancellation of the notice of exemption from the advance payment of the excise duty, the replacement of the notifications in the event of the replacement of the ethyl alcohol supplier and (or) the change in the amount of ethyl alcohol purchased during the period of the notification shall be effected in the order, Paragraph 20 of this article. "; paragraph 3 should read as follows: " When purchasing ethyl alcohol from several vendors or multiple shipments from one supplier of a payment exemption notice, The advance payment of the excise duty should be presented in terms of the volume of the procurement of the specified alcohol from each supplier (ethyl alcohol in the structure of the organization to each structural unit) or by volume of purchase of each batch of ethyl alcohol from one supplier. "; and) in paragraph 15, paragraphs 1 to 4 "ethyl alcohol and (or) cognac" shall be replaced by the words "ethyl alcohol"; c) in paragraph 17: in the first paragraph of the word "and (or) cognac" delete; in the third word "and (or) of cognac alcohol" should be deleted; L) in paragraph 18: in the first paragraph of the word " and (or) The words "alcohol of ethyl alcohol and (or) cognac" shall be replaced by the words "ethyl alcohol"; , in paragraph 19: , in the first sentence of the word "and (or) cognac alcohol", delete; , in subparagraph (1), replace "ethyl alcohol and (or) of cognac" with "ethyl alcohol", the words "and (or) cognate", delete; , in subparagraph 2, the words "alcohol of ethyl alcohol and (or) cognac" shall be replaced in the words "ethyl alcohol"; n) to be supplemented by paragraph 20 table of contents: " 20. In case of need to replace the ethyl alcohol supplier or change the amount of alcohol and (or) excise duty containing alcohol-containing alcohol (the buyer of ethyl alcohol) should be cancelled earlier The submitted notice of payment (or exemption from payment) of the advance payment of the excise duty (primary notice) and submit a new notification before the expiry of the primary notice provided for in paragraphs 10 and 15 of this article in to the next order. If the purchase of ethyl alcohol in the full amount specified in the primary notice will be carried out by another supplier, the buyer of ethyl alcohol shall submit to the tax authority a new notice of payment (or exemption from payment) advance payment of the excise duty in four copies, containing information about the other ethyl alcohol supplier, with the simultaneous application to the specified notice: a free-form declaration of cancellations of the primary Notices with reason for invalidation; two instances The primary notice with the tax authority previously transferred by the tax authority to the buyer of ethyl alcohol, including one copy of the primary notice given by the buyer to the ethyl alcohol supplier. Non-submission of ethyl alcohol by the buyer at the same time as at least one instance of the primary notice with a tax authority is a reason for the tax authority to refuse to accept a declaration Revocation of the primary notice. If, in the newly submitted notification, the amount of the ethyl alcohol purchased and the amount of the advance payment of the excise duty is specified in the same amount as in the voided primary notice, repayments to the budget of the advance payment of the excise duty (or representations of the bank guarantee for the purposes of exemption from payment) is not required (if the term of the bank guarantee corresponds to paragraph 12 of this article or paragraph 2 of article 184 of this Code). If, in the newly submitted notification, the amount of the ethyl alcohol purchased and the amount of the advance payment of the excise duty is higher than in the cancellable primary notice, the buyer of the alcohol is required to make the difference between the amount of the advance payment, as indicated in the first notice and the amount of the advance payment of the excise tax specified in the newly submitted notice, to pay to the budget and to submit together with the new notification a payment document on the payment of this amount of the advance payment of the excise tax or submit a bank guarantee in accordance with the procedure established by this Code An additional amount of the advance payment of the excise duty. At the same time, during the tax period in which the first payment of the advance payment was made, the taxpayer is obliged to submit to the tax authority a revised tax return. However, if the advance payment of the excise duty is made on time, a later than the period fixed by paragraph 6 of this article, the taxpayer shall be charged for penalties calculated in accordance with the provisions of article 75 of the present Code. Code. If, in the newly submitted advance payment of the advance payment of the excise, the amount of the ethyl alcohol to be purchased and the amount of the advance payment of the excise duty is given in smaller amounts compared to the primary notice, the difference between The amount originally paid by the advance payment of the excise and the amount of the advance payment specified in the newly submitted notice is to be set-off (return) as the amount of the surplus paid in accordance with the procedure established by article 78 of this Code, the condition of the taxpayer to report to the tax authorities the declarations on excise duties. If, in the newly submitted notification of exemption from the payment of an advance payment, the amount of the amount to be purchased (transmitted) ethyl alcohol and the amount of the advance payment of the excise are given in smaller size, the submission of the new bank The guarantee is not required subject to the period of validity set out in paragraph 12 of this article or by article 184, paragraph 2, of this Code. If the purchase of ethyl alcohol from another seller is carried out in the amount of ethyl alcohol, which is partially undelivered by the initial notice, the buyer of ethyl alcohol should be submitted to the tax authority on the cancellation of the primary notice, enclosing it: new notice to the seller of ethyl alcohol specified in the primary notice, in which the amount of the advance payment of the excise duty should be calculated on the basis of the volume of ethyl alcohol the alcohols actually purchased from this merchant; new (containing information on the other ethyl alcohol salesperson), in which the amount of the advance payment of the excise duty should be calculated on the basis of the volume of ethyl alcohol, which is not delivered by the primary notice and purchased from another seller; A copy of the letter addressed to the seller of ethyl alcohol specified in the primary notice notifying the seller of cancellation of the notice. If the total amount of ethyl alcohol purchased in the primary notice and in the newly submitted notices coincides with the secondary payment to the budget of the advance payment of the excise duty (or the bank guarantee for release) No payment is required. The purchaser of the ethyl alcohol buyer's place of tax is obliged to inform the tax authority at the place where the seller has taken account of the cancellation of the primary notice, as well as the fact and extent of the underdelivery by the said seller The amount of ethyl alcohol by the primary notice. In the absence of the procurement of ethyl alcohol during the period of validity of the notice of payment (exemption from payment) of the advance payment of the excise duty, set out in paragraphs 10 and 15 of this article, at the amount specified in the notice, the buyer Ethyl alcohol submits to the tax authority: a free-form declaration of cancellation of notice stating the reason for cancellation; two copies of the notice with the tax authority, earlier transferred by the tax authority to the buyer of ethyl alcohol, including one instance The notice given by the buyer to the ethyl alcohol supplier. Failure by the purchaser of ethyl alcohol at the same time as at least one instance of the notice with a tax authority mark is the basis for refusal by the tax authority in receiving a notice of cancellation of the notice; updated tax declaration on excise duties, which should reflect the amount of the advance payment of excise duty, to be paid in the budget in the amount of 0 rubles. The refund of the surplus of the advance payment of the excise duty is carried out in accordance with the procedure established by Article 78 of this Code, on the basis of the corresponding statement of the taxpayer. The purchaser of the ethyl alcohol purchasers must inform the tax authority at the point where the seller has taken account of the cancellation of the notice, as well as the lack of purchase of ethyl alcohol from the seller specified in ";"; 14) paragraph 4, fourth paragraph 4, and paragraph 5 of article 214-3, to declare invalid; 15), article 217, complete with paragraph 37-2, as follows: " 37-2) Lump-sum Compensatory payments to health workers up to the age of 35 arriving in the From 2011 to 2012, after completing an educational institution of higher vocational education, to work in a rural locality or to move to work in a rural village from another village and conclude with an ombudsman By the executive branch of the constituent entity of the Russian Federation, the treaty stipulated by article 51 of the Federal Law "On compulsory medical insurance in the Russian Federation"; "; The euro was 83.20 rubles, down 1.56 rubles. From January 1 to December 31, 2016, the amount of gas condensate was extracted in the amount of 647 rubles ($7.47 million), including 1 tonne of condensate from all types of hydrocarbon fields. 50,000 rubles ($1,200 to $1,200); and organizations, up to 1 million rubles The types of hydrocarbon deposits. The assessment shall be based on the rate established by this subparagraph multiplied by the factor of 0.493 (for the period from 1 January to 31 December 2012 inclusive), 0.455 (for the period from 1 January to 31 December 2013 inclusive), 0.447 (as from 1 January 2014), in gas production of natural gas from all types of hydrocarbon deposits by the following categories of taxpayers: tax payers who are not in the entire tax period owners of the Unified Gas Supply System; tax payers who are not within the entire tax period by organizations that directly and (or) indirectly participate in the owners of the Unified Gas Supply System and the total share of such participation is more than 50 interest. The tax rate shall be rounded to the nearest rouble according to the applicable rounding sequence; "; 17) Article 343 shall be supplemented with paragraph 5: " 5. If the taxpayer is applying the tax deductions set out in article 343 to 2 of this Code, the amount of the tax calculated by the taxpayer in accordance with this article on the basis of the tax period on oil dehydrated, dissolated, and The stabilized, extracted from the subsurface areas referred to in article 343-2, paragraph 2 or 3, of this Code shall be reduced by the amount of the tax deduction specified. If the amount of deductions for the subsurface areas referred to in paragraphs 2 and 3 of article 343 to 2 of this Code is exceeded, over the amount of the tax calculated on these subsoil areas in accordance with this article the tax period, the amount of tax deduction is equal to the amount of tax calculated at these subsoil areas. "; 18) to supplement article 343-2 as follows: " Article 343-2. { \cs6\f1\cf6\lang1024 } The { \cs6\f1\cf6\lang1024 } { \b } } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b In whole or in part, in the republic of Tatarstan (Tatarstan) or within the Republic of Bashkortostan 1. The taxpayer has the right to reduce the total amount of the tax calculated in accordance with article 343 of this Code in the production of oil dehydrated, dissolated and stabilized to the tax deductions set out in this article. 2. For the extraction of oil in subsoil areas located wholly or partly within the boundaries of the Republic of Tatarstan (Tatarstan), the licence for the use of which was issued before 1 July 2011 and the initial recoverable oil reserves of each of which are equal to 2 500 The sum of the tax deductions for the tax period is determined in the sum of millions of roubles in millions of tonnes formula: 630.6 x K. p The tax deduction calculated in accordance with this paragraph applies for tax periods from 1 January 2012 to 31 December 2016 inclusive. 3. For oil extraction on subsoil areas located wholly or partly within the Republic of Bashkortostan, the license for the use of which was issued before July 1, 2011 and the initial recoverable oil reserves of each of which are equal to 200 million tons or more as of January 1, 2011, the amount of tax deductions for the tax period is determined in the sum of millions of rubles in the formula: 193.5 x K. p The tax deduction calculated in accordance with this paragraph applies from 1 January 2012 to 31 December 2015 inclusive. 4. In order to apply paragraphs (2) and (3) of this article, the factor of the amount of the export customs duty on the crude oil (K) is determined in the following order: p 1) the K coefficient is taken as 1 if The tax deduction is applied to the tax deduction for the crude oil export duty, the entire portion of which does not exceed the amount of $29.2 per tonne and 60 per cent of the difference between the established period Monitoring of the average price of crude oil in the world oil markets by the average price of crude oil (Mediterranean and Rotterdam) in United States dollars per tonne and 182.5 United States dollars; (2) the K coefficient is taken as 0 in the case of non-compliance c of the condition specified in paragraph 1 of this paragraph. 5. In the absence of information on the average price of crude oil, Jurals in the world oil markets (Mediterranean and Rotterdam) for the period of monitoring in official sources the average price of the crude oil of the World's Jurals in the world markets of the petroleum (Mediterranean and Rotterdam) for the purpose of determining the tax deduction required by this article shall be determined by the taxpayer during the monitoring period on its own. 6. In the event that the tax period applies different rates of export customs duty on oil, in order to apply this article, the weighted average export duty rate for the tax period shall be used. calculated on the basis of the number of calendar days in the tax period in which the said rates of export customs duty applied. 7. For the purposes of this article, the crude oil code is determined by the Ministry of Finance of the Russian Federation in accordance with the Mercharning Nomenclature of the Russian Federation. "; 19) class="doclink "href=" ?docbody= &prevDoc= 102152534&backlink=1 & &nd=102157562" target="contents "title=" "> dated 25.06.2012 N 94-FZ) Article 2 (Spconsumed out-Federal Law of 03.12.2012) N 239-FZ) Article 3 Article 26-3 of the Federal Law of 5 August 2000 N 118-FZ " On Introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3341; 2008, N 26, Text (...) (...) Article 4 Article 2 of the Federal Law of 18 July 2011 N 218-FZ "On amendments to the federal law" State regulation of production and turnover of ethyl alcohol, alcohol and alcohol-containing products "and selected legislative acts of the Russian Federation and the recognition of the invalid Federal Law" On retail sales restrictions and of beer and beverages produced on its basis " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4566) the following changes: 1) subpara. 1 (b) of paragraph 1 should read: "b) in subparagraph 3 of the word" alcohol drinking, "should be deleted after" wine, "to be supplemented with the words" fruit wine, wine, wine, sparkling wine " (Champagne), wine drinks, "1.5 per cent" replace "0.5 per cent" with words ", except food, in accordance with the list set by the Government of the Russian Federation"; "; the following wording: "(2) in the first paragraph of Article 194 of the word" " wines of natural, 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 addition of ethyl ethyl alcohol "shall be replaced by the words" wine, fruit wines, sparkling wines (champagne), beer and beverages based on beer, wine beverages produced without the addition of requisified ethyl alcohol produced from food raw materials, and (or) vineyards or other fruit suchs, and (or) wine distillates, and (or) fruit distillate ";"; (3) paragraph 3 (a) should read: " (a) in the first paragraph of paragraph 2, the words ' fault of natural, including champagne, sparkling, carbonated, natural beverages with by volume of ethyl alcohol of no more than 6 percent of the volume of finished products made from vinomaterials produced without the addition of ethyl alcohol "to be replaced by words" wines, fruit wines, sparkling wines, beer and beverages, on the basis of beer, wine drinks, manufactured without Addendum (or) alcohol distillates, alcoholic distillates, and (or) fruit distillates, and (or) cognate (or) alcohol sold by the cognate, implemented by ";". Article 5 Recognize invalid force: 1) paragraphs of the twenty-seventh and thirty-first paragraph 12 of Article 2 of Federal Law N 281-FZ " O OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5731); 2) article 2, paragraph 21 (b), of the Federal Law of 27 November 2010, No. 306-FZ " On amendments to Part One and Part One OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6247). Article 6 1. This Federal Law shall enter into force on the date of its official publication, with the exception of provisions for which this article provides for a different time frame for their entry into force. 2. Article 2 and article 5, paragraph 1, of this Federal Act shall enter into force on 1 January 2012. 3. Subparagraph (a) of paragraph 4, paragraph 6, subparagraph (a) of paragraph 7, article 1, paragraphs 9, 14, 16 to 19, of Article 1 of this Federal Law shall enter into force on 1 January 2012, but no earlier than one month from the date of the official publication of this Federal Law The law is not the same as the first number of tax periods in the corresponding tax period. 4. Article 4 of this Law shall enter into force at the expiration of one month from the date of the official publication of this Federal Law. 5. Paragraphs (2), (3), (b), (4), (5), (b), (7), (8), (10), (13), (13), (13), (b), (b), paragraph 2 (b), of the present Federal Act shall enter into force on 1 July 2012. 6. Article 146 (2) (2) of the second Tax Code of the Russian Federation (in the wording of this Federal Law) has been extended to legal relations that have arisen since 1 January 2011. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 28, 2011 N 338-FZ