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On Amendments To Part Two Of The Tax Code Of The Russian Federation, Article 15 Of The Law Of The Russian Federation "on The Status Of Judges In The Russian Federation" And Repealing Certain Provisions Of Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации, статью 15 Закона Российской Федерации "О статусе судей в Российской Федерации" и признании утратившими силу отдельных положений законодательных актов Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code of the Russian Federation, Article 15 of the Law of the Russian Federation " On the Status of Judges in OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2011 (B Federal Law of 28 July 2012. N 130-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation (Collection) of the Russian Federation, 2000, No. 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413; N 53, sect. 5015; 2002, N 22, Text 2026; N 30, sect. 3021, 3027, 3033; 2003, N 1, st. 2, 6, 10; N 21, st. 1958; N 28 2874, 2879, 2886; 2004, N 27, sect. 2711, 2715; N 34, est. 3517, 3518, 3524, 3527; N 35, sect. 3607; N 45, sect. 4377; 2005, N 1, st. 29, 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3101, 3104, 3117, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 1, sect. 12; N 10, est. 1065; N 27, est. 2881; N 30, est. 3295; N 31, st. 3436, 3443, 3452; N 43, sect. 4412; N 45, sect. 4628; N 50, st. 5279, 5286; 2007, N 1, st. 7, 20, 31; N 13, st. 1465; N 23, sect. 2691; N 31, sect. 3991, 4013; N 45, est. 5416, 5417, 5432; N 46, 100. 5553; N 49, sect. 6045; N 50, sect. 6237; 2008, N 18, sect. 1942; N 26, st. 3022; N 27, est. 3126; N 30, est. 3577, 3614, 3616; N 48, st. 5504, 5519; N 49, sect. 5723, 5749; N 52, est. 6218, 6227, 6237; 2009, N 1, st. 21; N 18, sect. 2147; N 23, st. 2772; N 29, st. 3598, 3625, 3639; N 30, st. 3735, 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731, 5737; N 51, est. 6155; N 52, sect. 6444, 6450, 6455; 2010, N 15, st. 1737, 1746; N 19, st. 2291; N 25, est. 3070; N 28, st. 3553; N 31, st. 4176, 4198; N 32, est. 4298; N 45, sect. 5750, 5756; N 46, st. 5918; N 48, sect. 6247, 6250; N 49, sect. 6409; 2011, N 1, st. 7; N 24, 3357; N 26, st. 3652; N 27, st. 3881; N 29, st. 4291; N 30, est. 4563, 4566, 4575, 4583, 4593), the following changes: 1) in article 149, paragraph 2, subparagraph 20: (a) in the first word, delete; b) in the second word "not-for-profit" and the word "non-commercial" delete; (c) in the fifth paragraph, delete; 2) in the first paragraph of article 161, paragraph 3, of the word "and executed agencies", delete; 3) in article 164, paragraph 1 (2) (2): Replace the fifth word "this subparagraph" with the words "this chapter"; (b) add the following new paragraph: " The provisions of this subparagraph also apply to the work (services) carried out by the organizations of the pipeline transportation of petroleum and petroleum products, Transshipment, trans-shipment and (or) overloading of oil and oil products placed under the customs procedure of customs transit and exported from the territory of the Russian Federation to the territory of a member State of the Customs Union, taking into account the particularities, as set out in this subparagraph. "; , paragraph 9 consider paragraph 10; 4) in article 165: (a) in the third indent of paragraph 1 of paragraph 1 of the word "Russian Federation;" to be replaced by the words " of the Russian Federation. In the case of the export of the catches of aquatic biological resources and their fish and other products brought into the territory of the Russian Federation in accordance with the legislation on fisheries and the conservation of biological resources without landing on the land territory of the Russian Federation, such a copy of the order by the taxpayer to the tax authorities does not appear; "; (b) paragraph 3 (3), paragraph 3 (2), should read: " (3) a full Customs declaration (copy thereof) with the stamps of the Russian customs authority (if the Russian Customs The body shall register a Customs declaration) or a Customs union of a member State of the Customs Union (if the Customs declaration is registered by the Customs authority specified) that produced the goods (oil, petroleum products) or documents (their copies) confirming that the transportation of oil and oil products by pipeline is provided (in the case where the customs declaration is not provided for by Customs legislation of the Customs Union); "; , paragraph 7 Paragraph 9, amend to read: " Documents, Paragraph 3-2 of this article shall be submitted to the tax authority within a period not later than 180 calendar days from the date of the customs declaration of the Customs declaration referred to in paragraph 3 (3) of this article or from the date of preparation The document confirming the provision of oil and oil products by pipeline transport (if customs declaration is not provided for by Customs legislation of the Customs Union); "; 5) paragraph 3 Article 210 should be supplemented with the following paragraph: U of the taxpayers who receive pensions in accordance with the legislation of the Russian Federation, in the absence of any income tax deductible at the tax rate established by article 224, paragraph 1, of this Code, the difference between the amount The tax deductions and the amount of the proceeds for which the tax rate established by article 224, paragraph 1, of this Code may be transferred to previous tax periods in the manner prescribed by this chapter. "; 6) in article 214-3: a) in paragraph 2: in paragraph 5 The word "terminated" should be replaced by "performed"; paragraphs 6 and 7 should read: " In case of improper performance (non-performance) of the second part of the repo, as well as early termination of the repo agreement by the participants The repo transactions account for the proceeds of the implementation (acquisition costs) of the first part of the repo, in accordance with the procedure established by article 214-1 of this Code, unless otherwise specified by this article. At the same time, the proceeds from the sale (acquisition costs) of the securities in the first part of the REPO are taken into account on the date of the second part of the repo (established by the contract) or at the date of early termination of the repo agreement by agreement of the parties. The revenue from sales (acquisition costs) is based on the market value of the securities on the date of the transfer of ownership of securities in the first part of the repo. For the purposes of this article, the market value of securities is determined in accordance with article 212, paragraph 4, of this Code. "; , in the ninth paragraph, replace" termination "with" cessation "; add the following paragraph: " The rules of this article apply to the transaction of the taxpayer's repo transactions by the commissionaires, attorneys, agents, trustee managers (including through in the securities market and on the stock market) on the basis of of the relevant civil law treaties. "; b) paragraphs 2 and 3 of paragraph 4 should read: " income as interest on the loan obtained from REPO operations-if the difference is negative; the interest charge on the loan paid by the RPPs, if the difference is positive. "; in the second and third paragraph 5, paragraph 5, amend to read: " revenues in interest on the loan obtained from REPO operations-if the difference is positive; costs of interest on the loan repaid for REPOs-if the difference is negative. "; g) paragraph 6 should be restated as follows: " 6. The tax base for REPA operations is defined as interest income on loans received in the tax period, as a set of repo transactions, reduced by the amount of interest on loans paid in the tax period in aggregate of repo transactions. These expenses are taken for tax purposes within the amounts calculated on the basis of the refinancing rate of the Central Bank of the Russian Federation at the rate of 1.8 times the rate of refinancing of the Central Bank of the Russian Federation, For expenses expressed in rubles and increased by 0.8 times for expenses expressed in foreign currency. The costs in the form of exchange, brokerweight and depositary-related commissions related to repo transactions reduce the tax base on repo operations after applying the restrictions laid down in paragraph 2 of this paragraph. If the value of the expenses incurred for taxation purposes in accordance with paragraphs 2 and 3 of this paragraph exceeds the income specified in this paragraph, the tax base for the repo transactions shall be higher than that specified in this paragraph. The tax period is recognized as zero. The Exceed Expense amount is recognized as a loss to the taxpayer for REPO operations. { A } { \field { \field } { \field { \field } { \field { \field } { \field { \field } { \field { \field } { \field { \field } { \field } { \b } { \b } { \b } { \b } { \b } { \b } { \b } calculated as the ratio of the value of the securities that are traded on the organized securities market and the value of the securities that are the object of the repo transactions that are not traded on the organized securities market, total value of the securities that are the object of the REPO operations. The value of the security used to determine the specified proportion is determined based on the actual value of the security for the second part of the repo operations, which are to be performed in the appropriate sales tax period. "; d) Paragraph 3 of paragraph 7 should be supplemented with the words ", subject to the provisions of article 217, paragraph 25, of this Code"; (e) paragraphs 4 to 6 of paragraph 11 should read as follows: " The seller of the first part of the repo shall recognize the administration of the second part of the repo and takes into account taxation Income (expenditure) in the manner established by paragraph 4 of this article, as well as income (loss) from sale (purchase) of securities not purchased under Part Two, calculated on the date of the completion of the settlement of mutual claims procedure. based on the value of the securities that are the subject of the REPO operation, agreed by the parties to the repo transaction of the size determined by the market value of the securities on the date of performance of the second part of the REPO; The first part of the repo recognizes for tax purposes the performance of the second part of the RIP (takes into account, for purposes of taxation, income (expenditure) in accordance with the procedure set out in paragraph 5 of this article), as well as the acquisition of securities not sold in the second part of the REPO, based on the value of the securities that are the subject of the REPO operation, by the parties to the repo transaction of the size determined in the light of the market value of the securities on the date of performance of the second part of the repo. Revenue (expenses) of securities transactions are recognized for tax purposes in accordance with articles 212 and 214 of this Code, and the market value of the securities is determined in accordance with paragraph 4 of the article 212 of this Code. "; , in the fifth paragraph, the figure" 8 "should be replaced by the figure" 9 "; (s) 13 and 14, amend to read: " 13. The closure of a short position shall be effected by acquisition (acquisition of a property on grounds other than the repo, the contract of the loan of securities, receipt on a recoverable basis, in accordance with the terms and conditions specified in paragraph 8 of this Regulation). Articles) of securities of the same issue (additional issue), investment mutual funds of the same mutual fund of investment fund, on which a short position is opened. The short position is closed until the acquisition of the same issue (additional release), investment shares of the same mutual fund by the buyer under the first part of the repo, followed by (immediate) Exclusion of which will not lead to the opening of a short position. In the event that the acquisition and disposal (disposal) of securities transactions were made within one day, the closing of the short position takes place at the end of the day only if the amount of acquired securities is exceeded The number of realized securities. The first is to close the short position that was opened by the first (FIFO method). 14. The sales tax base for opening short positions is defined in the following order. The taxpayer's income (expenses) in the implementation (acquisition) or disposal of a security at the opening (closing) of a short position shall be taken into account in the manner prescribed by article 214-1 of this Code, as of the closing date of the short position. In the case of a short position on securities that provide for interest (coupon) income, the taxpayer who opened such a short position will recognize the percentage (coupon) of the value defined as the difference between the accumulated interest (coupon income) on the closing date (including the interest (coupon) interest paid by the issuer between the opening date and the closing date) and the amount Accumulated interest (coupon) income on the opening date of the short position. The recognition of such a percentage (coupon) is carried out at the closing date of the short position. "; and) paragraph 15 shall be declared void; 7) in article 217: (a) in paragraph 3: paragraph 6, set out in as follows: "Dismissal of Labor, except:"; to add new paragraphs 7 and 8 to read: " Unused vacation compensation; An indemnity, average monthly wage for the period of employment, Compensation to the head, deputy head and chief accountant of the organization for more than three times the average monthly earnings or six times the average monthly wage for workers dismissed from organizations located in the areas of the Far North and similar locations; "; paragraphs 7 to 10 are read as paragraphs 9 to 12 respectively; b) in the second paragraph of paragraph 8 of the word", for the purpose of reparation. of material damage or injury to their health " shall be deleted; c) Paragraph 48 should read as follows: " 48) the sum of the pension savings recorded in the special part of the individual personal account and (or) pension account of the accumulative part of the pension fund in the non-state pension fund, The beneficiaries of the deceased insured person. "; 8) in article 218: (a) in paragraph 1: , subparagraph 3, shall be declared void; , paragraph 4, amend to read: " 4) The tax deduction for each month of the tax period applies to the parent, Spouse of the parent, adoptive parent, guardian, foster parent, spouse of the adoptive parent who has the child, in the following dimensions: from 1 January to 31 December 2011: 1,000 roubles for the first child; 1,000 roubles for the second child; 3,000 roubles for the third and every subsequent child; 3,000 roubles for each child if the child is under the age of 18 is a disabled child or a student in full-time study, a graduate student, Resident, intern, student under 24 years of age if he is disabled I or II; from 1 January 2012: 1,400 roubles for the first child; 1,400 roubles for the second child; 3,000 roubles per child; roubles for the third and every subsequent child; 3,000 roubles for each child in the event that a child under the age of 18 is a disabled child or a student of full-time study, a graduate student, an intern, an intern, a student under the age of 24, if he is a disabled person of I or II. The tax deduction is made for each child under 18 years of age, as well as for each student in the classroom, graduate student, resident, intern, student, aged under 24 years. The tax deduction is granted in double size to the only parent (adoptive parent), adoptive parent, guardian or tutor. The provision of the tax deductions to the sole parent shall be discontinued from the month following the month of marriage. The tax deduction is granted to the parents, the spouse of the parent, the adoptive parents, the guardians, the trustees, the adoptive parents, the spouse of the adoptive parent (s) on the basis of their written statements and the documents confirming the right to this tax deduction. At the same time, the tax deduction is granted on the basis of documents certified by the competent authorities of the State in which the child (s) is located outside the Russian Federation. (resident) child (s). The tax deduction may be granted in double size to one of the parents (adoptive parents) of their choice on the basis of a declaration of refusal by one of the parents (adoptive parents) of the tax deduction. The Tax Exec is valid for up to a month in which the taxpayer's income, calculated on a cumulative basis since the beginning of the tax period (subject to the tax rate established by article 224, paragraph 1, of this Code) The tax agent providing this standard tax deduction has exceeded 280,000 rubles. Starting from the month in which the specified income exceeded 280,000 rubles, the tax deduction required under this subparagraph shall not apply. The reduction of the tax base shall be from the month of the birth of the child (children), or from the month in which the adoption took place, the guardianship (trusteeship), or from the month of the entry into force of the treaty on the transfer of a child (children) to education in to the end of the year in which the child (s) reached the age specified in paragraph 12 of this sub-paragraph, or the expiry of the agreement on the transfer of a child (children) to a family or death The Convention on the Rights of the Child; The tax deduction is granted for the period of education of the child (s) in the educational institution and (or) educational institution, including academic leave, completed in the prescribed manner during the period of study. "; b) in paragraph 2 of the word "Subparagraphs 1 to 3" replace the words "subparagraphs 1 and 2"; in the second paragraph 3 of the word "subparagraphs 3 and 4" with the words "subparagraph 4"; 9) in paragraph 1 (2) of article 220: a) to be supplemented with the words ", unless otherwise provided by this subparagraph"; b) to supplement By the following paragraph: " For taxpayers who receive pensions in accordance with the legislation of the Russian Federation, if they do not have the income taxable on the basis of the tax rate established by article 224, paragraph 1 of this Code, the remainder of the property deduction may be transferred to the preceding tax periods, but not more than three. "; 10) in article 264: (a) paragraph 1, add the following sentence: " 2-1) Standardization costs subject to the provisions of paragraph 5 of this Article; "; (b) supplement paragraph 5 with the following: " 5. The costs of the development of national standards included in the national standards programme, as approved by the national standardization authority of the Russian Federation and costs, are recognized as costs of standardization. Work on the development of regional standards, subject to the approval of standards as national standards by the national authority of the Russian Federation on standardization, registration of regional standards in the Federal Information Fund of Technical Regulations and Standards OF THE PRESIDENT OF THE RUSSIAN FEDERATION Standardization costs do not recognize the costs of developing national and regional standards by the organizations that develop them as performers (contractor or subcontractor). "; 11) supplement article 272 with paragraph 5-1 as follows: " 5-1. The cost of standardization incurred by a taxpayer alone or in association with other organizations (in the amount corresponding to its share of the costs) is recognized for tax purposes in the reporting (tax) period following the reporting period (tax) period in which the standards were approved as national standards by the Russian Federation's national standardization authority or registered as regional standards in the Federal Information Fund regulations and standards in accordance with of the Russian Federation on technical regulation. "; 12) (Spspent force-Federal Law July 28, 2012 N 130-FZ) Article 2 Article 15 of the Russian Federation Law of 26 June 1992 N 3132-I on the status of judges in OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1792; Legislative Assembly of the Russian Federation, 1995, No. 26, art. 2399; 2001, N 51, sect. 4834; 2004, N 35, sect. 3607; 2005, N 15, st. 1278; 2009, No. 26, art. 3124; N 45, sect. 5264) to supplement paragraph 3-1 as follows: " 3-1. A retired or retired judge appointed before 1 January 2012, the termination indemnity provided for in paragraph 3 of this article, in a part exceeding three times the average monthly wage, shall be multiplied by the factor 1.15. " Article 3 Confess: 1) Paragraph 2 of Article 1 of Federal Law of July 7, 2003 N 105-FZ Russian President Vladimir Putin has adopted the law on amendments to the Tax Code of the Russian Federation, Part 2 of the Tax Code of the Russian Federation. 2874) to replace the words in paragraph 1, subparagraph 3; 2) of article 1, paragraph 1, of the Federal Act of 22 July 2008 Article 218 of the Russian Tax Code, Part 2 of the Tax Code of the Russian Federation. 3577); 3) Part 2 of Article 7 of the Federal Law of July 22, 2008 N 158-FZ " On amendments to chapters 21, 23, 24, 25 and 26 of Part Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3614); 4) Paragraph 12 of Article 2 of the Article 2 of the Federal Law of 25 November 2009 N 281-FZ " On making changes in part OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5731). Article 4 1. To establish that they are deemed to be uncollectable and are subject to the write-off of arrears of taxes (fees) (including those cancelled) from individuals as at 1 January 2009, the arrears of the foams accrued for the said arrears, and arrears of fines assigned to individuals as at 1 January 2009, for which the tax authority had lost the possibility of imposing a due date for the payment of a tax, collection, penalty, fine, time limit for filing an application to the court for the recovery of arrears, penalties and fines from the property of the taxpayer (collecting payer)-the natural person, the time period for the execution of the executive document, but no more than the size of such arrears and outstanding penalties as of the day of adoption the decision to write off them. 2. The provisions of Part 1 of this article do not apply to the under-taxes (fees) paid by individuals in connection with their business activities or occupation in accordance with the established legislation of the Russian Federation Private practice, arrears of the foams accrued for the said arrears, and arrears of fines that are listed by the individuals concerned. 3. The decision to recognize the arrears referred to in part 1 of this article, the arrears of foams and fines to be uncollectable, and their disposition, shall be made by the tax authority. 4. List of documents where a decision is made to recognize the arrears in part 1 of this article, arrears of foams and fines to collect and write off, and the write-off procedure is approved by the Federal Authority The executive authority, the Commissioner for Control and Oversight of Taxes and Fees. The requirement of the taxpayer (fee payer) of the individuals to submit documents demonstrating the existence of the grounds referred to in part 1 of this article is not permitted. Article 5 1. This Federal Act shall enter into force on 1 January 2012, 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 for their entry into force. 2. Paragraph 1, subparagraph "in" paragraph 7, paragraphs 3 to 20 of paragraph 8 of article 1, paragraph 8, of this Federal Act shall enter into force on the date of the official publication of this Federal Law. 3. Effect of the provisions of article 164, paragraph 1 (2), (2), paragraph 3, paragraph 3, and article 165, paragraph 7, of article 165, paragraph 48, article 218, paragraph 1, article 218, paragraph 1, part two, part two, The Internal Revenue Code of the Russian Federation (in the wording of this Federal Law) applies to legal relations that have arisen since 1 January 2011. 4. Article 149 (2) (2) of the Second Tax Code of the Russian Federation (as amended by the present Federal Law) has been extended to legal relations that have arisen since 1 October 2011. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 21, 2011 N 330-FZ