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On Amendments To The First And Second Parts Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation On Taxes And Fees

Original Language Title: О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации о налогах и сборах

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RUSSIAN FEDERATION FEDERAL LAW amending the first and second Tax Code of the Russian Federation and selected legislative acts of the Russian Federation taxes and fees Adopted by the State Duma on 5 July 2011 Approved by the Federation Council on July 13, 2011 (In the wording of federal laws dated 23.07.2013 N 248-FZ; of 28.12.2013 N 420-FZ; of 24.11.2014 N 366-FZ; dated 29.12.2014 N 465-FZ) Article 1 Amend Part One of the Tax Code of the Russian Federation (Collection) OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2003, N 27, sect. 2700; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231; 2006, N 6, article 636; N 31, sect. 3436; 2008, N 30, sect. 3616; 2010, N 1, stop. 4; N 31, est. 4198; N 48, sect. 6247; 2011, N 1, sect. (16) The following changes: 1) paragraph 2 of Article 32, paragraph 1 of Article 32, after the words "Requested Help is" to be supplemented with the words "(transmitted electronically by telecommunication links)"; 2) in the article 84: (a) Paragraph 5-1 should read: " 5-1. Statement of the registration (deregregistration) in the tax authority on the grounds provided for in this Code, notice of the choice of the tax authority to register the organization at the location of one of its separate units may be submitted to the tax authority in person or through a representative, by mail by registered mail or transmitted electronically via telecommunications channels. If the specified application (s) is submitted to a tax authority electronically, it must be certified by an enhanced, qualified electronic signature of the person submitting the application (notification) or its representative. At the request of the organization or individual, including an individual entrepreneor, the tax authority may send the applicant a certificate of registration in the tax authority and (or) notification of the registration in the tax office The authority (notice of withdrawal from the tax authority) electronically, certified by the enhanced electronic signature of the signatory, via telecommunication links. Forms and formats set out in this paragraph for recording (dereguting) in a tax authority on the basis of this Code, notifications of the choice of the tax authority to register the organization the location of one of its separate units, the request, the documents confirming the registration (deregation) in the tax authority, the order in which the form is to be filled, notifications, requests and the procedure for submitting the application, the notification, request to the tax authority in electronic form, as well as directions The tax authority of the applicant for the registration (deregiration) of the tax authority is approved by the federal executive authority responsible for monitoring and supervision of taxes and duties. "; b) In paragraph 4 of paragraph 7, the words "Ministry of Finance of the Russian Federation" should be replaced by the words "the federal executive authority responsible for monitoring and oversight in the field of taxes and duties"; , paragraph 8 The following wording: " 8. On the basis of these records, the federal executive authority, the Commissioner for Control and Oversight in the field of taxes and duties, maintains the Unified State Register of Taxpayers in accordance with the procedure established by the Ministry of Finance of the Russian Federation. The composition of the information contained in the Single State Register of Taxpayers is determined by the Ministry of Finance of the Russian Federation. (Spaced by Federal Law dated 23.07.2013 N 248-FZ) 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; N 53, sect. 5015; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 2, 6, 10; N 22, st. 2066; N 28, est. 2886; 2004, 27, sect. 2711; N 34, st. 3517, 3524; N 35, sect. 3607; N 45, sect. 4377; 2005, N 24, sect. 2312; N 30, sect. 3101, 3117, 3128-3130; N 52, sect. 5581; 2006, N 1, sect. 12; N 10, est. 1065; N 27, est. 2881; N 31, st. 3436; N 43, sect. 4412; N 45, sect. 4627, 4628; N 47, sect. 4819; N 50, sect. 5279; 2007, N 1, sect. 7, 39; 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5417, 5432; N 46, sect. 5553; N 49, sect. 6045, 6071; 2008, N 26, sect. 3022; N 30, est. 3614, 3616; N 48, est. 5504, 5519; N 49, sect. 5749; N 52, 6218, 6227, 6237; 2009, N 1, st. 22; N 26, est. 3123; N 29, st. 3598, 3625, 3639; N 30, st. 3735; N 48, sect. 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. 4186, 4198; N 32, sect. 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 11, est. (1492) The following changes: (1) Article 146, paragraph 2 (5) State authority and administration and local authorities, as well as State and municipal institutions, State and municipal unitary enterprises; "; (2) in article 147: (a) in paragraph 2 of the word" THE RUSSIAN FEDERATION Federation and other territories under its jurisdiction "; b) a third paragraph should be added to the words" and other territories under its jurisdiction "; (3) in article 148: (a) in paragraph 1: in subparagraph 4: in paragraph 4 of the word "provision of services (work)" should be replaced by "service delivery"; paragraph 5 after "accounting," to add "audit,"; to add paragraph , to read: " transfer of emission reduction units (rights to emission reduction units) received as part of the implementation of projects to reduce anthropogenic emissions or increase removals by sinks of greenhouse gases in accordance with Article 6 of the Kyoto Protocol to the of the United Nations Convention on Climate Change; "; first indent of 4-1, amend to read: " 4-1) transport and (or) transport services as well as services (s) directly related to carriage and/or transport (excluding services (works), directly related to the carriage and/or transport of goods placed under the Customs transit procedure for the carriage of goods from the place of arrival in the Russian Federation to the place of departure from the territory of the Russian Federation The Federation and the services referred to in subparagraph 4-3 of this paragraph) shall be provided (performed) by Russian organizations or individual entrepreneurs if the place of departure and (or) destination are located in the territory of the Russian Federation. or by foreign persons not registered with the tax authorities in the the quality of the taxpayers, in the event that the points of departure and destination are in the territory of the Russian Federation (except for the carriage of passengers and baggage carried by foreign persons not through the permanent establishment of this service) a foreign person). "; subpara. 4-2 should read: " 4-2) Services (s) directly related to the transport and transport of goods placed under the Customs transit procedure (for of the services referred to in subparagraph (4) (3) of this paragraph) during carriage " Goods from the place of arrival in the territory of the Russian Federation to the place of departure from the territory of the Russian Federation shall be provided (carried out) by organizations or individual entrepreneurs whose territory is recognized OF THE PRESIDENT OF THE RUSSIAN FEDERATION organizations; "; in subparagraph 5 of the words" 4-1, replace by the words "Subparagraphs 1 to 4-1, 4-3"; b) in paragraph 1-1: in the first paragraph of the first word "For the purpose of this chapter" should be replaced by the words "Except as otherwise provided in paragraph 2-1 of this article, for the purposes of this chapter"; In subparagraph 5, replace the words "in subparagraphs 4 to 1 and 4-2" with the words "in subparagraphs 4 to 1 through 4-3"; , paragraph 2, paragraph 2, amend to read: " For the purpose of this chapter, of the individual entrepreneor who provides the use of aircraft, Sea vessels or inland navigation vessels under a lease (charter) agreement with the crew, the territory of the Russian Federation is not recognized if the vessels are used outside the territory of the Russian Federation to produce (catch) water of biological resources and (or) research purposes, or between items located outside the territory of the Russian Federation. "; ) to supplement paragraph 2-1 as follows: " 2-1. For the purposes of this chapter, the territory of the Russian Federation shall be recognized if the performance of the works and the provision of services are carried out for geological exploration, exploration and production of hydrocarbon raw materials in subsoil areas, located in whole or in part on the continental shelf and (or) in the exclusive economic zone of the Russian Federation. The provisions of this paragraph apply to the following types of work (services): 1) the work (services) carried out on the continental shelf and (or) in the exclusive economic zone of the Russian Federation, To the state of readiness for use (operation), maintenance, repair, reconstruction, modernization, technical re-equipment (other capital works) of artificial islands, installations and structures, and also Other property on the continental shelf and/or of the exclusive economic zone of the Russian Federation; 2) work (services) on extraction of hydrocarbons; 3) work (services) in preparation (primary processing) of hydrocarbon raw materials; 4) work (services) on Carriage of and (or) the transport of hydrocarbons from the points of departure on the continental shelf of the Russian Federation and (or) in the exclusive economic zone of the Russian Federation, as well as work (services) directly related to the with such carriage and (or) transport carried out (provided) Russian and (or) foreign organizations. "; d) paragraph 3 should read: " 3. In the event that the organization or individual entrepreneis is performing (a) several types of work (services) and the realization of the same works (services) is of a subsidiary character in relation to the realization of other works (services), the place of implementation Support works (services) recognize the location of the main works (services). "; 4) in article 149: (a) in paragraph 2: , subparagraph 15, rewording: " 15) works (services) for the preservation of the facility cultural heritage (historical and cultural heritage) of the peoples of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION In accordance with the requirements of Federal Act No. 73-FZ of 25 June 2002 "On objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation", places of worship and constructions religious organizations, including conservatives, emergency, repair, restoration works, work on the adaptation of the cultural heritage site, identified cultural heritage site for modern use, rescue archaeological field works, including research, exploration, and research, Project and production works, scientific supervision of works to preserve the cultural heritage site, identified cultural heritage site, technical and copyright supervision of these works on cultural heritage sites, Identiidentified objects of cultural heritage. Implementation of the work (services) referred to in this sub-paragraph is not subject to taxation (exempt from taxation) when submitting the following documents to the tax authorities: Object reference for objects The cultural heritage included in the single State Register of Cultural Heritage (Historical and Cultural Monuments) of the Peoples of the Russian Federation or the reference to the identified objects of cultural heritage issued by the Federal by the executive authority authorized by the Government OF THE PRESIDENT OF THE RUSSIAN FEDERATION Promotion and State protection of cultural heritage sites, in accordance with Federal Act No. 73-FZ of 25 June 2002 on objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation; copies a contract for the performance of the work referred to in this subparagraph; "; b) In paragraph 3: sub-paragraph 2 should be supplemented with the following paragraph: " State and municipal unitary enterprises, if the number of persons with disabilities is not less than 50 per cent and their number is equal to 50%. Share in the pay fund of at least 25%; "; ninth indent 3 after the word" banks "to add" and development bank-state corporation "; to supplement sub-paragraph 7-1 as follows: " 7-1) provision of insurance, age and reinsurance services Export credits and investment from business and (or) political risks; "; (13), after the words" in the lease of sports facilities ", add" training and "; sub-paragraph 23-1 maintenance: "Production facilities for the purpose of this subparagraph include objects intended for use in the production of goods (performance, services);"; 5) Article 150, subparagraph 14 (6) in article 151: a) Paragraph 1, subparagraph 3 of the words "and the refusal to favour the State," to be replaced by the words ", the refusal to favour a State and a special customs procedure;"; (b), paragraph 2 (3), should read: " 3) when exported from The territory of the Russian Federation of supplies and of goods for the purpose of completing the special customs procedure shall not be paid; "; 7) in article 153: (a) in paragraph 3, the second sentence should read:" The tax base for the sale of goods (works, services) provided for in article 164, paragraph 1 of this Code, in the case of calculations of such operations in foreign currency, the Central Bank of the Russian Federation determines at the rate of the Central Bank of the Russian Federation on the date of shipment (transfer) of goods (performance, services). "; b) to supplement Paragraph 4, reading: " 4. In the case of goods (works, services), property rights under contracts, the obligation to pay is in the amount equivalent to a certain amount in foreign currency or currency units, the moment of determination The tax base is the day of shipment (transfer) of goods (works, services), property rights, when determining the tax base, foreign currency or currency units are converted into rubles at the rate of the Central Bank of the Russian Federation on the date Transfer of goods (delivery, services), transfers property rights. On subsequent payment of goods (works, services), property rights tax base is not adjusted. The amount of the tax portion of the tax payable by the seller's taxpayer for the subsequent payment of goods (works, services), property rights shall be taken into account as part of the unrealized income, in accordance with article 250 of this Code or in the composition of unrealized costs in accordance with Article 265 of this Code. "; 8) Article 154 is supplemented by paragraph 10, reading: " 10. Change in value (excluding tax) of goods shipped (performed, services rendered) transferred to property rights, including due to increase in price (rate) and (or) increase in quantity (volume) of goods shipped (work performed, services rendered) transferred to property rights is taken into account in determining the tax base of the tax base for the tax period in which the relevant goods were shipped (completed work, services rendered), transfer property rights. "; 9) in article 155: a) Paragraph 1: to be supplemented by the words ", unless otherwise provided by this paragraph"; to add a paragraph to read as follows: " The tax base in an assignment by the original creditor to the monetary claim arising from the contract of sale of goods (works, services), or when the claim is transferred to another person under the law is defined as the sum of the excess of income received by the original creditor in the assignment of the claim over the size of the claim a monetary requirement whose rights are assigned. "; b) in paragraph 2 the words "transactions subject to tax," delete; 10) in article 161: (a) in paragraph 4 of the phrase "(including in the event of bankruptcy proceedings under Russian law)" Replace with "(except as provided for in paragraph 4-1 of this article)"; b) (Spend of force-Federal Law dated 24.11.2014 N 366-FZ) 11) (Art. 162, para. 1 (4), to be supplemented with the words "except for the sale of goods referred to in article 164, paragraph 1 (1) of this Code"; 12) in article 164, paragraph 1: (a) Sub-paragraph 2-1: , in the fifth paragraph of this subparagraph, replace the words "of this article" with the words "customs clearance services" after the words "in the storage facilities" with the words " and to open sites "; add a paragraph to read as follows: " The provisions of this subparagraph also apply to the services referred to in paragraphs 4 and 5 of this sub-paragraph in the organization and performance of carriage by rail from the place of arrival of goods on The territory of the Russian Federation (from ports or border stations located on the territory of the Russian Federation) to the stationing of goods located on the territory of the Russian Federation; "; b) in subparagraph 2-3: Paragraph First after the words "(imported into the territory of the Russian Federation)" in addition to the words "including those placed under the Customs transit procedure,"; , in the second word "Articles", replace the word "chapters"; in subparagraph 2-7 after the words " railway rolling stock and (or) containers, "supplemented by the words" as well as forwarding services, "; g) to supplement subparagraph 3-1 as follows: " 3-1) by organizations or individual entrepreneurs: services by the granting of ownership or right of lease (including Number of financial leases (leasing) of railway rolling stock and (or) containers for the carriage or transport of goods transported by rail through the territory of the Russian Federation of a foreign state which is not a member of the Customs Union, including through the territory of a member state of the Customs Union or from the territory of a member state of the Customs Union to the territory of another foreign state, including which is a member of the Customs Union; services rendered on the basis of a transport expedition contract in the organization of services for the transport or transport of goods transported by rail through the territory of the Russian Federation from the territory of a foreign State, not a member of the Customs Union, including through the territory of a member state of the Customs Union or from the territory of a member state of the Customs Union to the territory of another foreign state, including a member of the Customs Union of the Union. The provisions of this subparagraph do not apply to the services provided by Russian carriers in rail transport; "; d) to supplement subparagraph 9-1 as follows: " 9-1) executing (provided) by Russian carriers in railway transport: works (services) for the carriage or transport of goods exported from the territory of the Russian Federation to the territory of a member State of the Customs Union and work (services), directly related to the carriage or transport of goods, the value of which is specified in the transport documents for the carriage of goods; works (services) for the carriage or transport of goods transported through the territory of the Russian Federation from the territory of a foreign State, not a member of the Customs Union, including through the territory of a member state of the Customs Union or from the territory of a member state of the Customs Union to the territory of another foreign state, including a member of the Customs Union and of work (services) directly related to carriage or transport (c) Goods listed in shipping documents; "; e) to supplement subparagraph 11 reading: " 11) goods (works, services) for official use by international organizations ". organizations and their missions in the territory of the Russian Federation. The list of international organizations subject to the provisions of this subparagraph shall be determined by the federal executive authority in the sphere of international relations jointly with the Ministry of Finance of the Russian Federation. The tax rate of 0 per cent applies to goods (works, services) sold for official use by international organizations and their missions in the territory of the Russian Federation on the basis of the provisions of the international treaties of the Russian Federation providing for exemption from tax. "; 13) in article 165: (a) in paragraph 1: paragraph 2, subparagraph 2, shall be declared void; paragraph 5 Paragraph 3 should read: " On export from The territory of the Russian Federation is provided with a customs declaration on supplies (copy thereof) with a stamp of the Customs authority in whose region the port (airport) is open for international traffic, for the export of supplies for OF THE PRESIDENT OF THE RUSSIAN FEDERATION about the number of stores "; Paragraph 4 of sub-paragraph 5 (c) Subparagraph 3 (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) ( 2, paragraph 3-8, shall be declared invalid; (c) in paragraph 4: sub-paragraph 2 is declared void; subpara. 3. read: " 3) Customs declaration (copy thereof) with Russian marks The Customs authorities of the place of arrival and the place of departure of the goods through which the goods were imported into The territory of the Russian Federation and other territories under its jurisdiction have been removed from the territory of the Russian Federation and other territories under its jurisdiction, taking into account the characteristics set out in paragraph 1, subparagraph 3 4) copies of transport, goods and/or other documents confirming the importation of goods into the territory of the Russian Federation and other territories in the territory of the Russian Federation. under its jurisdiction, and the export of goods outside the territory of the Russian Federation; and Other territories under its jurisdiction pursuant to article 164, paragraph 1, of the Code. The provisions of this subparagraph shall be applicable, taking into account the characteristics set out in paragraph 1 (4) of this article. "; g) to be supplemented by paragraph 4-1 as follows: " 4-1. In the realization of the services provided for in Article 164, paragraph 1 (3), of this Code, the following documents are submitted to confirm the validity of the application of the tax rate of 0% and tax deductions to the tax authorities: contract (copy of contract) of taxpayer with a foreign or Russian person for the provision of these services; copies of transport documents issued during transport of goods involving rail transport, with an indication of Name or codes of place of departure of goods, names or codes of entry and the rest of the Russian border and (or) railway stations, names or codes of destination stations. "; , paragraph 2, paragraph 5, paragraph 5, shall be declared void; e) to supplement paragraph 5-1 of the following Content: " 5-1. When carrying out work (services) by Russian carriers in accordance with article 164, paragraph 1, subsection 9-1 of this Code, to confirm the validity of the application of the tax rate of 0 per cent and tax deductions in Tax authorities shall be provided with a register of transport documents issued for the carriage of goods by rail, with an indication of the date of implementation of the works (services), the cost of the works (services), names or codes of the State of departure goods, names or codes of entry and exit Russian border and (or) port stations, names or codes of destination of the goods. In the case of random extermination by the tax authority of certain transport documents included in the registry, copies of the specified documents shall be submitted within 30 calendar days from the date of receipt of the relevant tax request. authority; "; j) paragraph 6, paragraph 6, to declare void; (c) paragraph 7, paragraph 7, to declare void; and) in paragraph 9: paragraph 5 of the fifth paragraph, replace" 3-7 "with the digits" 3-8 "; the new paragraph 13 to read: " Documents, Paragraph 3-8 of this Article shall be submitted to the Tax Authority within a period not later than 180 calendar days from the date of the stamp authorized by the Customs authorities on the shipment of the goods of the ship as provided for by the Customs authorities. Paragraph 3 (3) to (8) of this article; "; Replace "2-8"; fifteenth and sixteenth paragraphs and seventeen respectively; add the following paragraphs to the following paragraphs: " Documents referred to in paragraphs 4-1 and 5-1 of this Article shall be submitted to the tax authority within a period not later than 180 calendar days from the date of affixing of a calendar stamp of the border railway station (during the movement of goods from the territory of the Russian Federation through the output railway border stations) or the calendar stamp of the station OF THE PRESIDENT OF THE RUSSIAN FEDERATION Output (service)) of the operation (service) referred to in subparagraph 3 (1) and (3) (i) of article 164, paragraph 1 of this Code, or from the date of the date of affixing of the postmark of the dispatchstation at Article 164, paragraph 1, second subparagraph (1) of this Code. If, after 180 calendar days, the taxpayer has failed to submit these documents, the transactions (services) provided for in article 164, paragraph 1, subparagraphs 3-1 and 9-1 of this Code shall be subject to assessment at the rate, Article 164, paragraph 3, of this Code. If the taxpayer subsequently presents to the tax authorities documents justifying the application of the tax rate of 0 per cent, the tax paid is to be reimbursed to the taxpayer in the order and under the conditions which are provided for in articles 176 and 176-1 of this Code. "; 1, 2-1-2-7, 3, 8 and 9 "replace with" sub-paragraphs 1, 2-1-2-8, 3, 3-1, 8, 9 and 9-1 "; (b) Paragraph 3 is supplemented by the words "(and for taxpayers who implement the provisions for which the customs declaration is not provided for in the Customs legislation of the Customs Union-from the date of registration of the transport," -Accompanying or other documents confirming the export of supplies from the territory of the Russian Federation by air and sea vessels, mixed (river-sea) navigation vessels); 16), article 168, paragraph 3, should be added to the paragraph , to read: " When changing the value of goods shipped (Work performed, services rendered) transferred to the property rights, including in case of price changes (tariffs) and (or) clarification of the quantity (volume) of goods shipped (work performed, services rendered), transferred to property rights, seller 5 calendar days from the date of the production of the documents referred to in article 172 (10) of this Code; 17) in article 169: (1) , to read: "Adjusting Invoice" seller to buyer of goods (works, services), property rights when the value of goods shipped (works, services rendered) is changed, transferred property rights to the reduction, including in the event of a decrease in the price (Tariff) and (or) a reduction in the quantity (volume) of goods shipped (performed, services rendered) transferred to the property rights is the basis for the seller's acceptance of goods (works, services), property rights of tax amounts Deduction as required by this chapter. "; b) in Paragraph 2: Paragraph 1 should be supplemented with the following sentence: " Adjustment Invoice issued by seller to buyer of goods (works, services), property rights in changes in the value of goods shipped (completed) (a) The right to work, and to the enjoyment of all rights and freedoms. is the basis for the seller's acceptance of goods (works, services), property rights of the tax amount to the deduction in the performance of the requirements set out in paragraphs 5 to 2 and 6 of this article. "; , in the second paragraph of the words" Errors in invoices, "be replaced by the words" Invoices and adjustment errors ". Invoices, "; third addition to the following sentence:" Failure to comply with the requirements of an adjustment invoice made by the seller to the buyer of goods (work not provided for in paragraphs 5 to 2 and 6 of this article) (a) Property rights, while changing the value of goods shipped (work performed, services rendered) transferred to the reduction of property, including in the case of a reduction in the price (rate) and (or) a decrease in the quantity (volume) of goods shipped (performed, services rendered) transferred Property rights may not be a ground for refusing to accept the seller's deduction of the tax amount. "; in) (Spend force-Federal Law dated 28.12.2013. N 420-FZ g) to supplement paragraph 5-2 as follows: " 5-2. In the adjustment invoice to be inserted when the value of goods shipped (performed, services rendered) is changed, transferred to the property rights, including in the case of price changes (fares) and (or) specification of quantity (volume) goods delivered (shipped) goods (performed work, services rendered), property rights, must be specified: 1) the name of the "adjustment invoice", the serial number and the date of the adjustment invoice; 2) The serial number and invoice date of the invoice Changes in the value of goods shipped (performed, services rendered) transferred to property rights, including in case of price change (tariff) and (or) specification of quantity (volume) of goods delivered (shipped) the services rendered to the property rights; 3) the names, addresses and identification numbers of the taxpayer and the buyer; 4) the name of the goods (description of work performed, services rendered), property rights and unit of measurement (if possible) on which Price changes (tariffs) and (or) specification of quantity (volume); 5) quantity (volume) of goods (works, services) invoice based on the units of measurement taken on it (if possible) before and after clarification quantity (volume) of goods delivered (shipped) goods (performed, services rendered), transferred property rights; 6) name of currency; 7) price (rate) per unit of measure (if possible) without counting in the case of the use of public regulated prices (tariffs), including tax, taking into account the amount of the tax before and after the price change (tariff); 8) the value of all goods (works, services), property rights on the invoice without taxes before and after the changes; 9) the amount Excise duties on excises; 10) tax rate; 11) the amount of the tax determined from the applied tax rates before and after the change in the value of goods shipped (performed, services rendered) transferred of property rights, including in case of price change (tariff) and (or) refinement quantity (volume) of goods delivered (shipped) goods (performed, services rendered) transferred to property rights; 12) the value of all goods (works, services), property rights on an invoice, taking into account the amount of the tax and after changes in the value of goods shipped (performed, services rendered) transferred to the property rights, including in the event of a change in the price (rate) and (or) specification of the quantity (s) of goods delivered (work performed, services rendered to property rights; 13) Differbilation between the invoice for which changes are made to the value of goods shipped (performed, services rendered) transferred to the property rights, including in case of price change (tariff) and (or) quantity refinement (volume) of goods delivered (shipped) goods (performed, services rendered) transferred to property rights and indicators calculated after changes in the value of goods shipped (work performed, services rendered) transferred to property rights, including in case of price change (tariff) and (or) clarification The quantity (volume) of goods delivered (shipped) of goods (services rendered) transferred to the property rights. However, in the event of a change in the value of goods shipped (performed, services rendered) transferred to the property rights to the reduction, the corresponding difference between the amount of the tax calculated before and after the change, shall be marked with a negative sign. "; 18) in article 170: (a), add a paragraph 2, subparagraph 5, to read as follows: " (5) acquisitions by banks applying the tax treatment provided for in paragraph 5 of this article ". articles, goods, including fixed assets and intangible assets, Rights, which can be further implemented by the banks prior to the commencement of the use of banking transactions, to lease or enter into service. "; b) paragraph 3, add the following to sub-paragraphs 4 to 6: " 4) Changes in the value of goods shipped (work performed, services rendered) transferred to property rights to be reduced, including in the event of a decrease in the price (rate) and (or) decrease in the quantity (volume) of goods shipped (work performed, the services rendered) transferred to the property rights. The amount of the tax in the amount of the difference calculated based on the value of goods shipped (performed, services rendered), transferred to property rights before and after such reduction is subject to recovery. The sales tax amount is restored by the customer in the sales tax period, which is the earliest of the following dates: date of receipt by the buyer of primary documents for change in value Goods acquired (work performed, services rendered), acquired property rights; date of receipt by the buyer of an adjustment invoice issued by the seller while reducing the value of goods shipped (Work performed, services rendered) transferred to property rights; (Spconsumed by Federal Law of 24.11.2014) N 366-FZ) N 366-FZ) N 366-FZ) N 366-FZ ) 6) if a taxpayer received subsidies from the federal budget for reimbursement of costs of purchased goods (work, services) under the legislation of the Russian Federation, taking into account In addition to the payment of taxes on the import of goods into the territory of the Russian Federation and other territories under its jurisdiction. The amount of the tax in the amount previously taken to be deducted is subject to recovery. The tax amounts to be recovered under this subparagraph are not included in the value of the specified goods (work, services) but are treated as part of other expenses in accordance with article 264 of this Code. The tax amount is restored in the tax period in which the grant amounts are received. "; in paragraph 4: paragraph 5 add the following sentence:" By main funds and intangible assets taken into account in the first or second months of the quarter, the taxpayer is entitled to determine the specified proportion based on the value of the goods shipped in the relevant month (performed work performed) (a) Property rights transferred to Taxation (exempted from taxation), in the total value of goods shipped (transferred) per month of goods (works, services), property rights. "; ninth paragraph: " Taxpayer has the right not to Apply the provisions of this paragraph to those tax periods in which the share of total expenditures for the acquisition, production and/or sale of goods (work, services), property rights, for which transactions are not taxable, is not exceeds 5 per cent of total aggregate expenditure on Purchase, production and/or sale of goods (works, services), property rights. In doing so, all tax amounts paid to such taxpayers by sellers of goods (work, services), property rights in the specified tax period shall be deducted in accordance with the procedure provided for in article 172 of this Code. "; tenth paragraph after "tax period" in addition to "(month)"; 19) in article 171: (a) in the third paragraph 5 of paragraph 5, replace "paragraph 2" with "paragraphs 2 and 3"; b) in paragraph 6: paragraph 1 should read: " 6. The deductions are subject to the tax amounts presented to the taxpayer by contractors (contract developers) in their capital construction (liquidation of fixed assets), assembly (disassembly), installation (dismantling) of fixed assets, The tax amount invoiced to the taxpayer for goods (works, services) acquired to perform the construction work, and the amount of tax paid to the taxpayer in acquiring the objects of unfinished capital Construction. "; paragraph 4 after" (except for Aircraft, ships and inland navigation vessels, as well as space objects), "supplemented by the words" in the acquisition of other goods (works, services) for construction and installation works, "; (Spraumed Federal Law dated 24 November 2014. N 366-FZ) N 366-FZ) N 366-FZ) N 366-FZ c) add the following paragraph 13: " 13. In the event of a change in the value of goods shipped (performed, services rendered) transferred to property rights to the reduction, including in the case of reduction of prices (tariffs) and (or) reduction of the quantity (volume) of goods shipped (performed) (a) The value of the property is the same as that of the goods. before and after such reduction. On change to increase the value of goods shipped (work performed, services rendered) transferred to property rights, including in case of price increase (tariff) and (or) increase in quantity (volume) of goods shipped (work performed, services rendered) transferred to property rights, the difference between the amount calculated on the basis of the value of goods shipped (work performed, services rendered), transferred property rights before and after such increase, to be deducted from buyer of these goods (works, services), property Rights. "; 20) in article 172: (a), paragraph 1, should be supplemented with the following paragraph: " When buying goods (works, services), property rights under contracts, the obligation to pay in rubles " amount equivalent to a certain amount in foreign currency or currency, tax deductions made in the manner provided for in this chapter, upon subsequent payment of the goods (works, services), property rights, are adjusted. The amount of tax payable to the buyer upon subsequent payment shall be taken into account in the composition of the unrealized income in accordance with article 250 of this Code or as part of the unrealized expenses under article 265 of this Code. "; b) to supplement paragraph 10 with the following: " 10. Deducations of the margin specified in article 171, paragraph 13, of this Code shall be made on the basis of adjustment invoices issued by the sellers of goods (works, services) and property rights in accordance with the procedure set out in paragraphs 5 to 2 and 6 of article 169 of this Code, subject to the existence of a contract, agreement or other primary document confirming the consent (fact of notification) of the buyer to change the value of goods shipped (work performed, services rendered) transferred to the property rights, number due to price change (rate) and (or) change in quantity (volume) Goods shipped (work performed, services rendered) transferred to property rights, but not later than three years from the time the adjustment invoice was made. "; 21) in article 176-1: (a) paragraph 4, subparagraph 2, to recognize (b) to supplement paragraph 6-1 as follows: " 6-1. The bank guarantee shall be made available to the tax authority not later than the period provided for in paragraph 7 of this article to apply for the application of the declaration of tax reimbursement. "; , paragraph 12, add the following paragraph content: " No later than the day following the day of sending to the taxpayer providing the bank guarantee, reports that there are no detected violations of the law on taxes and fees, the tax authority is obliged to send it to the bank, Issuing bank guarantee, written statement of release The Bank's obligations under this bank guarantee. "; 22) in article 185: (a) in subparagraph (3) of paragraph 1 of the words" and the refusal to favour the State "shall be replaced by the words", the refusal of the State and the special customs procedure "; b) in paragraph 2: to supplement subparagraph 2-1 as follows: "2-1) when goods are exported from the territory of the Russian Federation from the territory of the Russian Federation with a view to completing the special customs procedure excise duty shall not be paid;"; in paragraph 3 of the words "1 and 2" should be replaced by "1-2-1"; 23), paragraph 1 263 to supplement subparagraph 9-2 as follows: "9-2) voluntary insurance of export credits and investments from business and (or) political risks;"; 24) (Spending strength-Federal law dated 29.12.2014 N 465-FZ) 25) (Spated by Federal Law of 29.12.2014) N 465-FZ) 26) Article 333-33 to add 132 to read: "132) for the reissuance of a certificate of registration in a tax authority-200 rubles.". Article 3 1. Recognize repealed: 1) paragraphs 5 to 8 of subparagraph 1, paragraph 2, second to ninth indent 4, second to fourth indent 6, and paragraphs 3 to 5 of article 1, paragraph 21, of the Federal Law dated December 29, 2000 N 166-FZ "On introducing amendments and additions to the Second Tax Code of the Russian Federation" (Legislative Assembly Russian Federation, 2001, No. 18); 2) paragraphs 5 to 7, twenty-first to twenty-third, thirtieth and thirty-first paragraph 13 of Article 1 of the Federal Law of 29 May 2002, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation. 2026); 3) Paragraph 4 of Article 131 of the Federal Law of 22 August 2004 N 122-FZ " On amendments to the legislative framework OF THE PRESIDENT OF THE RUSSIAN FEDERATION (Representative) and the Executive OF THE PRESIDENT OF THE RUSSIAN FEDERATION 33,7); (4) Article 7 of the Federal Law of 18 July 2005, No. 90-FZ " On amendments to some legislative acts of the Russian Federation. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3101) as part of the replacement of the words in Article 165 of the Tax Code of the Russian Federation; 5) paragraphs 3 to 6, twenty-fourth to twenty-seventh, and thirtythird paragraph 14 of Article 1 of Federal Law N 119-FZ " On introducing changes to Chapter 21 of the Second Tax Code of the Russian Federation and on the Recognition of Uncertain Provisions of Acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2005, 3130); 6) Paragraph 6 of Article 3 of the Federal Law of 30 October 2007 N 240-FZ "On Amendments to the Federal Law" On OF THE PRESIDENT OF THE RUSSIAN FEDERATION 55,17); 7) paragraph 4 of article 1, paragraph 3, of the Federal Act of 4 November 2007 N 255-FZ on amending Chapter 21 OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5432); 8) article 21, paragraph 3, of the Federal Law of 1 December 2007 N 310-FZ " On the organization and holding of the XXII Olympic Winter Games The 2014 Winter Paralympic Games will be held in Sochi, the city of Sochi, as well as the development of the city of Sochi as a mountain climate resort and the introduction of amendments to certain legislative acts of the Russian Federation. 671); 9) Article 3 of the Federal Law of 28 June 2009 N 125-FZ " On amendments to selected legislative acts of the Russian Federation The Russian Federation will host the XXII Olympic Winter Games and the XI Paralympic Winter Games in Sochi, the city of Sochi as the city of Sochi. 3123); 10) Article 1 of Federal Law of 3 November 2010 N 285-FZ " On amendments to Article 165 of Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5750); 11) Paragraphs fourth, fifth, twenty-third, twenty-fourth, twenty-ninth, thirty-fifth, thirty-sixth, thirty-ninth, forty-seventh, fifty-second, fifty-third, fifty-eighth and fifty Article 1, paragraph 3, paragraph 3, of the Federal Law of 27 November 2010, No. 309-FZ, "On amendments to Chapter 21 of Part Two of the Tax Code" of the Russian Federation Federation, 2010, N 48, 6250). 2. Act No. 10, paragraph 9, of the Federal Law of 17 December 2009, No. of the Russian Federation in connection with the introduction of a declaration of compensation for value added tax (Russian Federation Law Assembly, 2009, N 51, art. 6155). Article 4 1. This Federal Law shall enter into force not earlier than one month from the date of its official publication and not earlier than the first number of the regular tax period on the relevant tax, except for the provisions for which this shall be the same. The article establishes a different time frame for their entry into force. 2. Article 1 of this Federal Law shall enter into force not earlier than one month after the official publication of this Federal Law. 3. Paragraph 4 (b), paragraph 4, subparagraph (c), paragraph 17, article 2, paragraphs 24 and 25, of this Federal Act shall enter into force on the date of the official publication of this Federal Act. 4. Subparagraph (a) of paragraph 4, article 2, paragraphs 21 and 26, of this Federal Act shall enter into force on 1 January 2012. 5. Article 149, paragraph 3, paragraph 4, paragraph 4, paragraph 4, of the Second Tax Code of the Russian Federation Federal Act) applies to legal relations that have arisen since 8 June 2007. 6. Article 271, paragraphs 4 to 2, 4-4, paragraphs 2-2, 2-4 of the second Tax Code of the Russian Federation The federal law applies to the legal relations that have arisen since 1 January 2010. 7. Effect of the provisions of sub-paragraphs 4-1 (in services (performed) by Russian organizations or individual entrepreneurs), 4-2, 4-3, 5, paragraph 1, article 148, paragraph 1 (5), paragraph 2, paragraph 1 164 parts of the second Tax Code of the Russian Federation (in the wording of this Federal Law) apply to legal relations that have arisen from 1 January 2011. President of the Russian Federation Dmitry Medvedev Moscow, Kremlin July 19, 2011 N 245-FZ