RUSSIAN FEDERATION FEDERAL LAW amending certain pieces of legislation of the Russian Federation in connection with the improvement of the principles Adopted by the State Duma on July 8, 2011 Approved by the Federation Council on July 13, 2011 (In the wording of the Federal Law dated 05.04.2013 N 39-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2000, N 2, st. 134; N 32, sect. 3341; 2001, N 53, sect. 5016, 5026; 2002, N 1, st. 2; 2003, N 22, Text 2066; N 23, st. 2174; N 27, sect. 2700; N 28, st. 2873; N 52, sect. 5037; 2004, N 27, sect. 2711; N 31, st. 3231; N 45, est. 4377; 2005, N 27, sect. 2717; N 45, sect. 4585; 2006, N 6, sect. 636; N 31, sect. 3436; 2007, N 1, est. 28, 31; N 18, sect. 2118; N 22, st. 2563, 2564; 2008, N 26, st. 3022; N 27, est. 3126; N 30, est. 3616; N 48, st. 5500, 5519; 2009, N 29, stop. 3632; N 30, stop. 3739; N 48, sect. 5711, 5731, 5733; N 51, est. 6155; N 52, sect. 6450; 2010, N 1, st. 4; N 11, est. 1169; N 31, est. 4198; N 32, sect. 4298; N 40, sect. 4969; N 45, sect. 5752; N 48, est. 6247; N 49, sect. 6420; 2011, N 1, st. 16; N 24, est. 3357; Russian newspaper, 2011, 30 June) the following changes: 1), Article 34-2, paragraph 1, after the word "clarifications" to read "tax authorities,"; (2) Article 38 should be supplemented with paragraphs 6 and 7 as follows: " 6. Identical goods (work, services) for the purpose of this Code are goods (work, services) having the same basic characteristics. In determining the identity of the goods, small differences in the appearance of such products may be unaccounted for. When determining the identity of the goods, account is taken of their physical characteristics, quality, functional purpose, country of origin and producer, its business reputation in the market and the trademark used. When determining the identity of the works (services), the characteristics of the contractor (performer), its business reputation on the market and the trademark used are taken into account. 7. Single goods for the purpose of this Code are recognized as goods which, while not identical, have similar characteristics and are made up of similar components, allowing them to perform the same functions and (or) be commercially interchangeable. In determining the uniformity of the goods, their quality, reputation in the market, trademark, country of origin are taken into account. Single works (services) recognize work (services) that, while not identical, have similar characteristics, allowing them to be commercially and (or) interchangeable. In determining the homogeneity of the works (services), account is taken of their quality, trade mark, market reputation, as well as the type of work (services), their size, uniqueness and commercial interchangeability; , to read: " 4) from an organization or an individual entrepreneor, if their duty to pay the tax arose from the inspection by the federal executive authority responsible for control and supervision in the field taxes and charges, exhaustiveness and payment of taxes on transactions between Interdependent persons. "; 4) to add article 102 as follows: " 5. The provisions of this article relating to the definition of the composition of the information on tax secrecy, the prohibition of disclosure of such information, the requirements for a special storage regime and access to such information, and Responsibility for the loss of documents containing the said information, or the disclosure of such information to the taxpayer received by the organizations under the authority of the federal executive authority and oversight in the field of taxes and Processing data on taxpayers, as well as on employees of designated organizations. "; 5) to add the following section V-1 to the following section: " SECTION V-1. INTERDEPENDENT PERSONS. GENERAL PROVISIONS ON PRICE AND TAXATION. DRUG CONTROL WITH THE IMPROVEMENT OF THE MINIMUM BETWEEN THE INTERDEPENDENT PERSONNEL. Chapter 14-1 Chapter AGREEMENT. INTERDEPENDENT PERSONS. PROCEDURE DETERMINATION OF THE PARTICIPATION OF THE ONE IN THE OTHER ORGANIZATIONS OR PHYSICAL LIFE IN THE ORGANIZATION Article 105-1. Interdependent 1. If the characteristics of the relations between persons may affect the conditions and (or) the results of the transactions carried out by these persons and (or) the economic performance of these persons or the activities of the persons referred to in this paragraph persons are recognized as interdependent for purposes of taxation (hereinafter referred to as interdependent persons). To recognize the mutual dependence of persons, account shall be taken of the influence which may be exerted by the participation of one person in the capital of other persons, in accordance with an agreement between them, or with the other person's capacity Determine the decisions made by others. Such influence shall be taken into account, regardless of whether it may be made by one person directly and individually or in conjunction with his or her interdependent persons recognized as such under this article. 2. Subject to paragraph 1 of this Article for the purposes of this Code, interdependent persons shall be recognized as: 1) of the organization if one organization directly and (or) indirectly participates in another organization and the proportion of such participation is more than 25 %; 2) a natural person and an organization if the individual directly and (or) indirectly participates in such an organization and the share of such participation is more than 25%; 3) of the organization if one and the same the person directly and (or) indirectly participates in these organizations and the share of such participation in each organization. The organization is more than 25 per cent; (4) the organization and person (including a natural person, together with his or her interdependent persons referred to in subparagraph 11 of this paragraph), with the authority to appoint one The executive body of the organization or the appointment (election) of at least 50 per cent of the membership of the collegiating executive body or board of directors (supervisory board) of the organization; 5) of the organization, Executive bodies of which at least 50 per cent of the membership The executive body or board of directors (the supervisory board) of which is appointed or elected by the decision of the same person (a natural person in conjunction with his or her co-dependent persons referred to in paragraph 11 of this paragraph); 6) organizations in which more than 50 per cent of the collegiate executive body or board of directors (supervisory board) are the same individuals in conjunction with the interdependent persons referred to in subparagraph 11 of the present paragraph; 7) organization and person exercising authority a single executive body; 8) organizations in which the authority of the sole executive authority exercises the same person; 9) of the organization and (or) individuals in the event that the proportion of direct participation of each person the previous person in each subsequent organization is more than 50 per cent; 10) natural persons, if one individual is under the authority of another individual by official position; 11) natural person, Spouse, parents (including adoptive parents), children (including adoptive parents) adopted), half-normal and non-half-full brothers and sisters, tutor (tutor) and ward. 3. For the purpose of this paragraph, the participation of a natural person in the organization shall be recognized as an aggregate of the participation of that individual and his or her co-dependent persons referred to in paragraph 2, subparagraph 11, of this article. 4. If the effect on conditions and (or) the results of transactions carried out by persons and (or) the economic performance of their activities is given by one or more other persons because of their priority in the market or other such persons The effects of such transactions are not the basis for recognition of persons as interdependent for tax purposes. 5. The direct and (or) indirect participation of the Russian Federation, the constituent entities of the Russian Federation and municipal entities in Russian organizations does not in itself justify the recognition of such organizations. The organizations referred to in this paragraph may be recognized as interdependent on the other grounds provided for in this article. 6. Subject to the circumstances referred to in paragraph 1 of this Article, the organizations and/or the natural persons who are parties to the transaction are free to recognize themselves for purposes of taxation by interdependent persons on grounds not provided for in the transaction. 2 of this article. 7. The Court may declare persons interdependent on other grounds not provided for in paragraph 2 of this article, if the relations between these persons have the characteristics referred to in paragraph 1 of this article. Article 105-2. How to determine the percentage of one organization in another organization or physical person in the organization 1. For the purpose of this chapter, the share of one organization in another organization is determined by the amount expressed as a percentage of the direct and indirect participation of one organization in another organization. 2. The share of the direct participation of one organization in another organization is recognized directly by one organization's share of voting shares of another organization or directly owned by one organization in the share capital (a) The number of participants in the meeting is set out in the order of the agenda. 3. The share of indirect participation of one organization in another organization is recognized as a proportion, defined in the following order: 1) determine all the sequences of participation of one organization in another organization through direct participation of each previous organization organization in each subsequent organization of the corresponding sequence; 2) determine the proportion of direct participation of each previous organization in each subsequent organization of the corresponding sequence; 3) are summed up by the share of the direct participation of one organization in the by another organization, through the participation of each previous organization, in each subsequent organization of all sequences. 4. Additional circumstances in determining the proportion of one organization's participation in another organization or organization are taken into account in the organization. 5. The rules set out in this article shall also apply in determining the proportion of an individual's participation in an organization. Chapter 14-2. GENERAL PROVISIONS ON PRICES AND TAXATION. INFORMATION USING THE COMPARISON OF THE COMPARISON BETWEEN THE INTERDEPENDENT ALLOWED WITH THE ARRANGEMENT CONDITIONS BETWEEN THE PERSONNEL NOT PHYSICIMAGES Article 105-3. General provisions on taxation in transactions between interdependent persons 1. In the case that transactions between interdependent persons create or establish commercial or financial conditions other than those that would have occurred in transactions recognized under this section comparable, between persons, which are interdependent, any income (profits, proceeds) that could have been obtained by one of these persons, but due to the difference that has not been obtained, are taken into account for the purpose of taxation of that person. Accounting for the purpose of taxation of income (profits, revenue) under this paragraph shall be taken in the event that this does not result in a decrease in the amount of the tax payable in the budgetary system of the Russian Federation (with the exception of When the taxpayer applies a symmetrical adjustment in accordance with this Code). For the purposes of this Code, the prices applied in transactions to which persons are not recognized as interdependent, as well as the proceeds (profits, proceeds) received by the parties to the transaction, are recognized as market. 2. Definition for taxation of income (profits, proceeds) of interdependent persons who are parties to the transaction that could be obtained by these persons but were not obtained by the distinction between the commercial and (or) financial terms of the transaction from the commercial and (or) financial terms of the same transaction to which persons unacknowledged are not recognized as interdependent, shall be made by the federal executive authority responsible for the control and supervision of taxes and charges, c The application of the methods set out in chapter 14 to 3 of this Code. 3. When determining the tax base based on the price of the goods (work, service) used by the parties to the transaction for tax purposes (later in this section-the price applied in the transaction), the specified price is recognized by the market if the federal authority The executive authority, the Commissioner for Control and Oversight in the area of taxes and duties, is not proven to the contrary, or if the taxpayer has not made an adjustment to the amount of the tax in accordance with paragraph 6 of this article. The Taxpayer is free to apply a price different from the price applied in the specified transaction for tax purposes if the price actually applied in the transaction does not correspond to the market price. 4. The federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, shall be subject to the completeness and payment of the following checks, in accordance with the procedure laid down in chapter 14-5 of this Code. taxes: 1) income tax of the organizations; 2) a tax on the income of individuals paid in accordance with article 227 of this Code; 3) extraction tax (if one of the parties The transaction is the taxpayer of the tax and the subject of the transaction is a mined mineral recognized to the taxpayer by a taxing tax on the extraction of mineral resources, the extraction of which is taxed at the tax rate established in percentage); 4) Value added tax (if one of the parties to the transaction is an individual entrepreneor) who is not a (non-tax) taxpayer tax on value added or released (excepted) from execution The duties of the taxpayer in the value added tax). 5. In the case of an underestimation of the amounts in paragraph 4 of this article, the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, shall adjust the relevant tax bases. 6. If a taxpayer is involved in a transaction between interdependent persons of goods (works, services) that do not correspond to market prices, if the said non-conformity has led to the underestimation of one or more taxes (advance payments), In accordance with paragraph 4 of this article, the taxpayer is entitled to adjust the tax base and the amount of the corresponding taxes on the expiry of the calendar year, including the tax period (tax periods) on the taxes, the amount of which is are subject to correction. The adjustments specified in this paragraph may be made by: organizations at the same time as the income tax declaration of the organizations for the relevant tax period, or, if The organization is not a taxpayer for corporate profits-within the time frame set for the submission of a tax declaration on the income tax of the organizations; individuals at the same time as the tax declaration on the income tax of natural persons. The value-added tax and mining tax adjustments in the cases provided for in paragraph 4 of this article are reflected in the revised tax declarations for each tax period in which it occurred Disposition of prices presented at the same time as the tax returns on income tax of the organizations (personal income tax). The Amount of arrears identified by the taxpayer independently on the results of the adjustment made under this paragraph should be settled within a due date of the organization's income tax (income tax) (...) (...) However, no arrears have been accrued for the period from the date of the incatch up to the date of expiry of the specified period of payment. 7. For the purposes of calculating taxes (advances) from tax periods (reporting periods) ending in a calendar year, the taxpayer has the right to use prices in transactions to which the parties are interdependent, actually used in these transactions. 8. Where prices are used in transactions in accordance with the requirements of the antimonopoly authority, these prices for tax purposes are recognized by market prices, taking into account the characteristics provided for in article 105-4 of this Code for transactions in which variable prices are applied. 9. If the transaction was concluded following the results of the exchange trading conducted in accordance with the laws of the Russian Federation or the law of a foreign state, the price is recognized as market for the purpose of taxation. 10. In the event that the valuation is mandatory in accordance with the law of the Russian Federation, the valuation object determined by the appraiser in accordance with the legislation of the Russian Federation is the basis for determining the market price for tax purposes. 11. In the event that the price applied in the transaction is determined in accordance with the pricing agreement concluded in accordance with Chapter 14-6 of this Code, the price shall be recognized as market for the purposes of taxation. 12. In the event that the chapters of Part Two of the present Code regulate the calculation and payment of individual taxes, the rules of Part Two apply to the determination of the price of the goods (work, services) for the purposes of taxation. of this Code. 13. The rules set out in this section apply to transactions that entail the need to account for at least one party of such transactions proceeds, expenses and (or) the value of the mined minerals, resulting in an increase in and (or) To reduce the tax base of taxes stipulated in paragraph 4 of this article. Article 105-4. The peculiarity of price recognition is market for purposes taxation when applying controlled prices 1. In the commission of transactions by taxpayers, which are subject to the regulation of prices by fixing the price formula or by agreeing with the competent authority of the executive branch of the price formula, setting the maximum and (or) minimum The prices of such transactions shall be deemed to be market for the purposes of taxation, taking into account the characteristics set forth in this article. These features are taken into account if the regulation of prices is carried out in accordance with the legislation of the Russian Federation, the acts of the Government of the Russian Federation, the legislation of the constituent entities of the Russian Federation, and the municipal authorities. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. In the case of a minimum price limit, such a price shall not be taken into account in determining the market price if the minimum value of the market price interval determined in accordance with Chapter 14-3 of this Code is not taken into account, without taking into account the minimum value specified in the market price. The marginal price exceeds this minimum price limit. Otherwise, the interval of market prices shall be the interval whose minimum value is equal to this minimum limit value and the maximum value is taken to be the maximum value determined in accordance with chapter 14-3 of this Code. If the maximum price is set, such a price is not taken into account when determining the market price, if this maximum limit price exceeds the maximum value of the market price interval determined in accordance with chapter 14-3 of this Code, without taking into account the above maximum price limit. Otherwise, the interval of market prices shall be the interval whose maximum value is equal to this maximum limit value, and the minimum value is taken to be the minimum value determined in accordance with chapter 14-3 of this Code. 3. If both the minimum and maximum price limits are established at the same time, such prices are not taken into account in determining the market price if the minimum value of the market price interval determined in accordance with chapter 14-3 of this Code is not applicable. The minimum and maximum price ceilings have been taken into account, exceed this minimum limit and the maximum price limit is higher than the maximum value of this market price interval. Otherwise, the minimum and/or maximum values of the market price interval shall be adjusted according to the procedure provided for in paragraph 2 of this article. 4. If the transaction has a minimum and (or) maximum price premium or price discount, or other profitability or profit margins, the market price intervals (profitability intervals) determined according to Chapter 14-3 of this Code shall be subject to an adjustment similar to that provided for in paragraphs 2 and 3 of this article. Article 105-5. The comparability of business and (or) financial transaction conditions and functional analysis 1. In order to determine the income (profit, revenue, revenue) of the transactions to which the interdependent persons are parties, the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, for the application of the methods provided for in Article 105-7 of this Code provides a comparison between such transactions or the aggregate of such transactions (hereinafter referred to as the present Code) with one or more transactions, to which the parties are not interdependent (hereinafter referred to as "interdependent transactions"). This Code is a comparative deal). 2. For the purposes of this Code, the comparative transactions shall be deemed to be comparable to the transaction to be analysed if they are committed in the same commercial and (or) financial terms with the transaction being analysed. 3. If the commercial and (or) financial terms of the transactions being matched differ from the commercial and (or) financial terms of the transaction to be reviewed, such transactions may be considered comparable to the transaction to be analysed, if the differences between the transactions indicated above are: The terms and conditions of the transactions to be analysed and the comparative transactions do not have a significant impact on their results, or if such differences can be taken into account by applying appropriate adjustments to the conditions and (or) results the transactions to be matched or the transaction to be analyzed. 4. In determining the comparability of transactions, as well as for making adjustments to commercial and (or) financial terms of transactions, analysis of the following characteristics of the analysed and comparative transactions, which can have a significant impact commercial and (or) financial terms of transactions to which the parties are not parties recognized by the interdependent: 1) characteristics of goods (works, services) that are the subject of the transaction; 2) characteristics of the functions performed parties to the transaction in accordance with the customs of business, including the characteristics of the assets used by the parties to the transaction, the risks they take, as well as the distribution of liability between the parties to the transaction and other terms of the transaction (hereinafter referred to as the functional analysis); 3) the terms of the contracts (contracts) concluded between the parties to the transaction that affect the prices of goods (work, services); 4) characteristics of the economic conditions of the parties to the transaction, including the characteristics of the relevant goods markets (work, services), impact on the prices of goods (work, services); 5) Characteristics of market (business) strategies of the parties to the transaction that affect the prices of goods (work, services). 5. The determination of the comparability of the commercial and (or) financial conditions of the transactions to be compared to the terms of the transaction being analysed takes into account the following conditions: 1) the number of goods, the amount of work to be performed (provided services); (2) the terms of performance of the transaction; (3) the terms of payment used in the relevant transactions; 4) the rate of the foreign currency applied in the transaction, against the ruble or other currency and its changes; 5) other conditions for the distribution of rights and responsibilities between the parties transactions (based on the results of the functional analysis). 6. The accounting of the functions performed by the parties to the transaction in determining the comparability of the commercial and (or) the financial conditions of the transactions to which the transaction is analysed takes into account the tangible and intangible assets held in the transaction. orders of the parties to the transaction. In doing so, assets for the purposes of this chapter are resources (property, including money, property rights, including intellectual property rights) that a person possesses, uses or manages to generate income. The main functions of the parties to the transaction, which are taken into account in determining the comparability of the commercial and (or) financial conditions of the transactions to be compared to the terms of the transaction to be analysed, in particular: 1) the design of the goods and their technological development; 2) carrying out the production of goods; 3) the assembly of the goods or their components; 4) the installation and (or) installation of equipment; 5) Research and development; 6) Purchase of goods; 7) wholesale or retail trade in goods; 8) carry out repair, warranty service; 9) promotion to new markets goods (works, services), marketing, advertising; 10) storage of goods; 11) transport of goods; 12) insurance; 13) counselling, information services; 14) (c) Legal services; 16) provide personnel; 17) perform agency functions, mediation; 18) finance, finance operations; 19) implement quality control; 20) Strategic management, including pricing policy, production strategy and delivery of goods (works, services), sales volume, assortment of goods (proposed works, services), their consumer properties, and Operational management; 21) training, promotion Training of employees; 22) the marketing and (or) production of goods, with the involvement of other persons who have the capacity to do so. 7. In determining the comparability of the business and (or) financial conditions of the transactions with which the transaction is being analysed, the following risks are also taken into account in each side of the transaction in carrying out its activities and providing effect on the transaction: 1) production risks, including the risk of incomplete production capacity; (2) risk of changing market prices for purchased materials and products as a result of the change economic environment, risk of changing other market conditions; 3) risk of impairment of stocks, loss of quality and other consumer properties; (4) risk of loss of property, property rights; 5) risks of change in foreign exchange rate against the rouble or other currency, interest rates, credit risk; (6) the risk of inconclusive research and development; 7) investment risks associated with possible financial losses due to errors committed in the conduct of investments, including choice of investment objects; (8) risk of environmental damage; 9) business (business) risks associated with the implementation of strategic management, including price policies and a commodity strategy (work, services); 10) the risk of non-demand for goods (stock risk, inventory risk). 8. In determining the comparability of the business and (or) financial conditions of the transactions being matched, the terms of the transaction being reviewed take into account the characteristics of the goods markets (work, services) where the transactions are to be compared and analysed. However, the differences in the characteristics of the markets of goods (work, services) in which the transactions are to be compared and analysed should not have a significant impact on the commercial and (or) financial terms of the transaction or the impact of the transaction The differences may be resolved through appropriate adjustments. Goods (works, services) are recognized as the scope of the goods (work, services) based on the ability of the buyer (seller) to acquire (sell) the goods (work, service) at no significant additional cost. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 9. In determining the comparability of product market characteristics (work, services), the following factors are taken into account: (1) geographical location of markets and their size; 2) competition in markets and relative the competitiveness of sellers and buyers in the market; (3) presence of homogenous goods (works, services); 4) supply and demand in the market, as well as consumer purchasing power; 5) government intervention in market processes; 6) level of development production and transport infrastructure; 7) other market characteristics that influence the price of the transaction. 10. In determining the comparability of the commercial and (or) financial conditions of the transactions to be compared to the terms of the transaction being reviewed, the commercial strategies of the parties to the transactions to be compared and analysed are taken into account, including the strategies, In order to upgrade and improve products, enter new markets for products. 11. If, in determining the comparability of the commercial and (or) financial conditions of the transactions, a determination of the compatibility of the terms of the loan contract, the loan contract, the guarantee contract or the bank guarantee is required when comparing the conditions of the specified The contracts shall also take into account the credit history and solvency of the recipient of the loan, credit, the person whose obligations are secured by the surety or bank guarantee, the nature and market value of the enforcement and the period under which the loan or loan is granted, The currency that is the subject of the loan or loan contract, the order of determination of the interest rate (fixed or floating) and other conditions which affect the interest rate (remuneration) of the respective contract. 12. Taking into account the analysis of the terms of the transactions to be compared in accordance with paragraph 4 of this article, adjustments are made to ensure the necessary degree of comparability between the terms of the transactions under review and the terms of the transaction to be analysed The federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, based on the following principles: (1) revenues (profits, revenue) of the parties to the transaction that is not controlled, shall be formed taking into account assets used and economic (commercial) risks in the Market-based goods (work, services) and reflect the functions performed by each side of the transaction in accordance with the terms of the contract and the way of business; 2) additional functions, The use of assets that have a significant impact on revenue (profit, revenue), the adoption of additional commercial (economic) risks by the parties to the transaction in accordance with the market (commercial) strategy, other equal conditions, with Increased expected earnings (profit, revenue) of such a transaction. Article 105-6. Information used when matching terms of transactions between interdependent persons with condition of transactions between non- interdependent 1. In case of a tax control of transactions involving interdependent persons (including the comparison of the commercial and (or) financial terms of the transaction being examined with the commercial and (or) financial conditions Comparable transactions), the federal executive authority responsible for monitoring and oversight in the field of taxes and fees, uses the following information: 1) information on prices and quotations of Russian and foreign exchanges; 2) of the Russian Federation published or submitted upon request by the federal executive authority in the field of customs; 3) price information (limits of price fluctuations) and exchange quotes contained in official sources OF THE PRESIDENT OF THE RUSSIAN FEDERATION and statistics), official sources of information from foreign states or international organizations, or in other published and (or) public editions and information systems; 4) information and price agencies; 5) information on transactions, as committed by the taxpayer. 2. In the absence of (insufficient) information referred to in paragraph 1 of this article, the federal executive authority responsible for monitoring and oversight in the field of taxes and duties uses the following information: 1) prices (limits of price fluctuations) and quotations in published and/or publicly available publications and information systems; 2) information obtained from the accountancy and statistical reports of the organizations, including those listed Information published in public Russian or foreign publications and (or) contained in publicly accessible information systems, as well as on official websites of Russian and/or foreign organizations. Information obtained from the accounting records of foreign organizations is permitted to be used to determine the interval of profitability for Russian organizations (foreign organizations whose activities are in Russian territory). The Federation leads to the formation of permanent representation only if it is not possible to calculate such a profit margin on the basis of the accounting records of the Russian organizations that performed comparable transactions; 3) the market value of the assessment objects identified in the According to the legislation of the Russian Federation or foreign countries on evaluation activities; 4) other information used in accordance with chapter 14-3 of this Code. 3. In order to compare the purposes of the taxation of transactions between interdependent persons with the terms of transactions between persons who are not interdependent, the use of information constituting tax secrecy and other information is not permitted. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The restriction imposed by this paragraph does not apply to the information on the taxpayer subject to the inspection by the federal executive authority responsible for tax control and supervision, and Collection, completeness and payment of taxes in connection with transactions between interdependent persons. 4. When compared for purposes of taxation of transactions between interdependent persons with transactions between persons who are not interdependent, only publicly available sources of information, as well as information about the taxpayer, are used. 5. When compared for purposes of taxation of transactions between interdependent persons with the terms and conditions of transactions between persons who are not interdependent, as well as in the preparation and submission of documentation under article 105-15 of the present The taxpayer is free to use any publicly available sources of information other than information on its own activities. 6. In the case of an examination of the completeness of the calculation and payment of taxes in connection with transactions between an inter-dependent person, the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, shall have information on comparable transactions committed by a taxpayer subject to such scrutiny, by other parties to which persons who are not recognized as interdependent with the taxpayer are subject to such checks, when comparing such transactions. the transactions with the transaction analysed by the federal executive branch, The Commissioner for Control and Oversight in the area of taxes and duties is not entitled to use other information to determine the market price interval. Chapter 14-3. METHODS USED FOR DETERMINATION FOR THE PURPOSES OF THE HOUSE OF HOUSEHOLD (PRIVATE, CALLING) B CIDLERS, THE HAS BEEN BEING THE DEPENDENT PERSONNEL Article 105-7. General provisions on methods used in definition for tax purposes (revenue, revenue) in transactions to which are interdependent 1. In case of tax control of transactions between interdependent persons (including the comparison of the commercial and (or) financial terms of the transaction to be examined and its results with commercial and (or) financial conditions of comparable transactions and their results) the federal executive authority, the Commissioner for Control and Surveillance in the Field of Taxes and Fees, uses the following methods in the procedure established by this chapter: 1) method of comparable market prices; (2) price method of follow-up; 3) cost-effective method; 4) method of comparable profitability; 5) method of profit distribution. 2. The combination of two or more of the methods referred to in paragraph 1 of this article is permissible. 3. The method of comparable market prices is a priority for determining the conformity of the prices used in transactions at market prices for purposes of taxation, unless otherwise provided in article 105-10, paragraph 2, of this Code. The application of the other methods referred to in paragraphs 2 to 5 of paragraph 1 of this article is permitted if the application of comparable market prices is not possible or if its application does not permit a reasonable conclusion of the conformity, or The discrepancy between the prices used in the transactions and the market prices for tax purposes. The method of comparable market prices is used to determine the conformity of the price applied in a controlled transaction at a market price in accordance with the procedure established by article 105-9 of this Code, if there are goods in the relevant market (work, services) at least one comparable transaction, the subject of which is identical (if they are not available-uniform) goods (work, services), and if there is sufficient information about such a transaction. However, in order to apply the method of comparable market prices in order to determine the conformity of the price applied by the taxpayer in a controlled transaction, the transaction may be used as a comparable transaction a taxpayer with persons who are not interdependent with the taxpayer, provided that the transaction is comparable to the transaction to be analysed. 4. In the absence of publicly available information on prices in comparable transactions with identical (homogenous) goods (work, services) for the purpose of determining the completeness and payment of taxes in connection with transactions between interdependent persons shall be one of the methods set out in paragraphs 2 to 5 of paragraph 1 of this Article. Unless otherwise provided by this chapter, the method that, according to the actual circumstances and conditions of the controlled transaction, is used to make the most reasonable conclusion about the price applied or mismatched in the deal, at market prices. 5. The methods described in paragraphs 2 to 5 of paragraph 1 of this article may also be used in determining income (profits, revenue, revenue) for a group of homogeneous transactions to which interdependent persons are parties. Single transactions for the purposes of Chapter 14-2 of this Code, this Chapter and Chapters 14-4-14-6 of this Code recognize transactions subject to identical (uniform) goods (work, services) and which are committed in comparable commercial and (or) financial conditions. 6. In selecting the method used in determining income taxation (profits, revenue) in transactions to which the parties are interdependent, the completeness and validity of the original data as well as the reasonableness of the underlying data must be taken into account. Adjustments undertaken to ensure comparable transactions with the transaction to be analysed. 7. For the purposes of applying the methods provided for in paragraph 1 of this Article, public information about the prevailing market price and (or) stock quotes, as well as the information and price data, may be used in addition to information on specific transactions. Price agencies (prices) for identical (uniform) goods (work, services) in the respective markets of the said goods (works, services). The use of market price information sources specified in this paragraph for the purposes of applying the methods referred to in paragraph 1 of this article is permitted, subject to the comparability of the transactions reported in these articles. Sources of information, with the transaction being analyzed. 8. For the purposes of applying the methods set out in paragraphs 2 and 3 of paragraph 1 of this article, the accounting records on which the interval of profitability are calculated must be cast in a comparable form that provides for The non-existence of the effects of deviations in the cost effectiveness and profitability interval calculated in accordance with the methods set out in paragraphs 2 and 3 of paragraph 1 of this article. If it is not possible to ensure comparability of the accounting records for the purposes of calculating the profitability interval and the determination for the purpose of taxation of income (profits, revenue) in transactions to which the interdependent The methods described in paragraphs 4 and 5 of paragraph 1 of this article shall be used. 9. In the event that the methods referred to in paragraph 1 of this article fail to determine whether the price of the goods (work, services) used in the one-off transaction, the market price, matches the price applied in such a transaction, the market price may be is based on the market value of the transaction subject to an independent assessment in accordance with the legislation of the Russian Federation or foreign States on evaluation activities. However, under a single transaction, this article refers to a transaction whose economic substance is different from that of the organization and which is carried out on an ad hoc basis. 10. The methods referred to in paragraphs 4 and 5 of paragraph 1 of this article may be applied without direct calculation of the values of market prices. When using these methods, the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, compares the financial performance (results) of the transaction to be analysed (groups of homogenized transactions) with the profitability interval (calculated on the basis of the profitability interval of financial indicators) on comparable transactions, based on which it calculates the amount of revenue (profit, revenue) that would have been obtained if the parties were The transaction was a person not recognized as interdependent. 11. The Court may take into account other circumstances relevant to the determination of the conformity of the price applied in the transaction to the market price, without the restrictions provided for in chapter 14-2 of this Code and this chapter. 12. Taxpayers are not bound by the methods specified in paragraph 1 of this article to justify their pricing policies for purposes not covered by this Code. Article 105-8. Financial metrics and interval profitability 1. When defined for purposes of taxation of income (profits, proceeds) in transactions to which the parties are interdependent, the following indicators may be used in accordance with the procedure provided for in articles 105 to 105-13 of this Code: profitability: 1) gross margin, defined as the ratio of gross revenue to sales, calculated excluding excise duties and value added tax; 2) gross margin of return, defined as the ratio of gross profit to the cost of goods sold (work, services); 3) profitability of sales, defined as the ratio of proceeds from sales to sales, calculated excluding excise duties and value added tax; 4) cost-effectiveness, defined as the ratio of profit margin to sales the cost of goods sold (work, services), commercial and management costs associated with the sale of goods (work, services); 5) profitability of commercial and management costs, defined as the ratio of gross margin to Commercial and management costs associated with the sale of goods (work, services); 6) the profitability of the assets, defined as the ratio of proceeds from sales to the current market value of assets (non-negotiable and negotiable) that are directly or indirectly used in the transaction being reviewed. In the absence of the necessary information on the current market value of assets, the profitability of the assets may be determined on the basis of the accounting records. 2. The indicators referred to in paragraph 1 of this article and other financial indicators for the purposes of this chapter shall be determined for Russian organizations on the basis of the accounting records, which are prepared in accordance with the law. The Russian Federation on accounting. These financial figures for foreign organizations are determined on the basis of the accounting records, which are drawn up in accordance with the laws of foreign countries. In so doing, for purposes of comparability with the accounting records, which is prepared in accordance with the legislation of the Russian Federation on accounting, such data shall be adjusted. 3. In determining the profitability interval, profitability is being used, as measured by at least four comparable transactions, including those committed by the taxpayer, provided that the transactions are committed with persons, which are interdependent with the taxpayer or based on the accounting records of at least four comparable organizations. The selection of these organizations takes account of their specific sectoral characteristics and their corresponding activities in comparable economic (commercial) terms and conditions for the transaction to be analysed. If there is no industry to which the person who is a party to the transaction being analysed, organizations that are not interdependent with the person in question, the selection of the organizations for the analysis shall be subject to comparability. The functions of these organizations, their risks and the assets used. In the absence of information on four or more comparable transactions, or in the absence of information about the accounting records of the four and more comparable organizations, information on the profitability interval can be used to determine the profitability interval less comparable transactions (accounting records of fewer organizations). 4. For the purposes of applying the methods set out in paragraphs 1 to 4 of Article 105-7 of this Code, the minimum and maximum values of the profitability interval are defined, which are calculated in the following order: 1) the sum of the values profitability, which is used to determine the profitability interval, is ordered in ascending order to form the sample used to determine this interval. Each profitability value, starting with the minimum, is assigned a sequence number. In the case of a sample containing two or more equal margins, all such values shall be included in the sample. When determining the profitability interval, the profitability of the parsed transaction is not taken into account; 2) the minimum value of the profitability interval is determined in the following order: if the value is divided into four numbers the profitability of the sample set up under sub-paragraph 1 of this paragraph is an integer, the minimum value of the profitability interval is the arithmetic mean of the profitability of the sample in the sample a number equal to this whole number and a value for profitability the next highest order number in this sample; if the quot of four values of profitability in the sample of the sample according to paragraph 1 of this paragraph is not an integer, then the minimum value of the ROI value is the value of profitability, having in the sample a sequence number equal to the integral part of this fractional number, incremented by one; 3) the maximum value of the profitability interval is determined in following: if the product is 0.75 and the number of values The profitability of the sample set up under sub-paragraph 1 of this paragraph is an integer, the maximum value of the profitability interval is the arithmetic mean of the profitability of the sample in the sample a number equal to this whole number, and a profitability value that has the next highest order number in this sample; if the product of 0.75 and the number of profitability values in the sample set out in sub-paragraph 1 this paragraph, is not an integer, then the maximum value of the interval profitability is recognized as a profitability value that has a sequence number in the sample that is equal to the integral part of this fractional number. 5. The calculation of profitability as a result of activities carried out in comparable economic (commercial) terms on the basis of the organization's accounting records may be performed while the following conditions are met: (1) If the organization performs comparable activities and performs comparable functions related to these activities. Comparability of activities may be determined taking into account the types of economic activity envisaged by the Russian Classification of Economic Activities, as well as international and other classifiers; 2) if the total the net assets of the organization are not negative as at 31 December of the last year of several years for which profitability is calculated; (3) if the organization has no loss from sales by more than one year of accounting records a few years for which profitability is calculated; 4) if the organization does not participate directly and (or) indirectly in another organization with a share of more than 25 per cent (except where details are available) The consolidated financial statements of the organizations, which are used to calculate the profitability interval), or does not have a direct participation of more than 25 per cent of the organization's (shareholder) organization. 6. If less than four organizations remain as a result of the application of the conditions referred to in paragraph 5 of this article, the participation criteria set out in paragraph 5, subparagraph 4, of this article may be increased from 25 per cent to 50 per cent. 7. In calculating the profitability interval, the information available at the time of the transaction being monitored is used, but not later than 31 December of the calendar year in which the transaction was controlled or the accounting records for the three calendar years immediately preceding the calendar year in which the transaction was performed (or the calendar year in which the prices in the transaction being analysed were fixed). The above information refers to the taxpayer's information on the transactions it deals with persons who are not interdependent. 8. In order to ensure comparability in the determination of the market profitability interval based on the accounting records of comparable organizations, cost effectiveness measurements may be adjusted to adjust the differences in the The accounts receivable and accounts payable, the inventory records of the taxpayer and the organizations whose accounting records are used for the determination of the profitability interval. Article 105-9. A method of comparable market prices 1. The method of comparable market prices is the method of determining the conformity of the price of goods (works, services) in the transaction market price, based on the comparison of the price applied in the transaction being analysed, at the interval of market prices determined in the transaction The procedure set out in paragraphs 2 to 6 of this article. 2. Where there is information only about one comparable transaction, the subject of which is identical (if they are not uniform) goods (work, services), the price of the transaction may be recognized as both the minimum and the maximum value The market price interval only when the commercial and (or) financial terms of the transaction are fully compatible with the commercial and (or) financial terms of the transaction under review (or the relevant adjustments are fully achieved) the comparability of such conditions) and also provided that the seller of goods (works, In a comparable transaction, there is no dominant position in the market of these identical (if not homogeneous) goods (work, services). However, the assessment of the dominant position is based on the provisions of the Federal Act of 26 July 2006, N 135-FZ "On protection of competition", or taking into account the provisions of the relevant legislation of foreign States. 3. Where information is available on several comparable transactions (including those committed by the taxpayer, provided that the transactions are carried out with persons other than the taxpayer), the subject of which is identical (at Their absence-uniform) goods (work, services), the interval of market prices is determined in the following order: 1) the sum of the prices applied in comparable transactions, which are used to determine the market price interval, is ordered in ascending order, forming the sample used to determine this the interval. For each price, starting with a minimum, the price is assigned a sequence number. If the sample contains two or more identical price values, all such values are included in the sample. When determining the market price interval, the price applied in the transaction being analyzed is not taken into account. Where there are a sufficient number of comparable transactions made by a taxpayer whose parties are not interdependent, the definition of the market price interval does not take into account information on other transactions; 2) the minimum The value of the market price interval is determined in the following order: If the quitting of the four number of price values in the sample according to paragraph 1 of this paragraph is an integer, then the minimum value the market price interval is the arithmetic mean of the value of the price, which has a sequence number equal to this whole number, and a price that has the next highest order number in this sample; if the division is divided into four numbers of values in the sample with subparagraph 1 of this paragraph is not an integer, then the minimum value of the market price interval is the value of the sample sequence number equal to the integral part of the fractional number increased by one; 3) The maximum value of the market price interval is defined in the following order: If the product of 0.75 and the number of price values in the sample set out in paragraph 1 of this paragraph is an integer, the maximum value of the market price interval is the arithmetic mean of the value of the price, which has a sequence number equal to this whole number and a price that has the next highest order number in this sample; if the product was 0.75 and the number of price values in the sample of this paragraph, is not an integer, then the maximum value The market price interval is the value of the price, having in the sample a sequence number equal to the sum of the whole portion of this fractional number increased by one. 4. The market price interval is determined on the basis of the available information on the prices applied during the period under review or the information at the earliest date before the transaction is under control. 5. When using stock quotes, the market price interval is determined on the basis of the transaction price, the subject of which is identical (homogenous) goods registered by the relevant exchange, based on published or received on demand of the relevant stock exchange. The interval between the minimum and maximum price of transactions registered by the exchange at the date of their commission is recognized as the market price at the market price. In determining the market price interval based on stock prices, it is permissible to take into account differences in economic (commercial) terms of transactions, for which, inter alia, adjustments can be made that take account of differences in the following economic transactions. (commercial) conditions: 1) justified and documented (or) sources of information required for the delivery of goods (works, services) to the relevant market; 2) the cost of export customs duties; 3) payment terms; 4) The commission (agent) fees of the trade broker (commissioner or agent) for their trade and brokering functions. 6. In the use of price (price intervals) data (prices) for identical (uniform) goods (work, services) in order to apply the method of comparable market prices in accordance with article 105-7, paragraph 7, of this Code and the maximum value of the market price interval may be recognized, respectively, by the published minimum and maximum value of the transaction price during a similar period of time in comparable conditions. 7. In the event that the price applied in the transaction being analysed is within the range of market prices determined in accordance with the provisions of this article, it is recognized, for tax purposes, that the price corresponds to the market price. If the price applied in the transaction being analyzed is less than the minimum value of the market price interval determined in accordance with the provisions of this article, the price corresponding to the tax is accepted for tax purposes. The minimum value of the market price interval. If the price applied in the transaction being analyzed exceeds the maximum value of the market price interval determined in accordance with the provisions of this article, the price corresponding to the value of the tax shall be accepted for tax purposes. The maximum value of the market price interval. The minimum or maximum value of the market price interval under this paragraph shall be applied, for purposes of taxation, provided that this does not result in a reduction in the amount of the tax payable in the budget period. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 105-10. The price method of the subsequent implementation 1. The method of price compliance is the method of determining the price compliance in the transaction being examined at the market price, based on a comparison of the gross profit obtained by the person who has committed the transaction to be followed up (resale) of the goods it has acquired in the analysed transaction (the group of homogeneous transactions), with a market interval of gross profitability determined in accordance with the procedure provided for in article 105-8 of this Code. 2. The use of the method of price follow-up is a priority over other methods to determine whether the market price of the goods is acquired within the framework of the transaction under review and is resold without being processed within the framework Transactions, to which persons are parties, are not recognized as interdependent. This method is used in the event that a resale person does not own the objects of intangible assets that have a significant impact on the level of its gross profitability. The method of price of the subsequent sale can also be used in cases where the resale of the goods is carried out in the following operations: 1) preparation of the goods for resale and transportation (division of goods into parties, formation , sorting, repacking); (2) mixing items if the characteristics of the final products (semi-finished products) are not substantially different from the characteristics of the goods being blended. 3. In the case where the subsequent sale of the goods in transactions in comparable commercial and (or) financial conditions between the person conducting the resale and the persons (s) who are not (are not) interdependent, at different prices, the weighted average price of the product for all such transactions is used in determining the profitability interval as the price of the subsequent sale. 4. In the event that the gross profitability of the resale person is within the range of profitability determined in accordance with article 105-8 of this Code, for the purposes of taxation, it is recognized that the price by which The goods have been acquired in the controlled transaction, in accordance with the market price. 5. Where the gross profit margin of the resale person is less than the minimum value of the profitability interval determined in accordance with article 105-8 of this Code, the price shall be taxed for the purposes of taxation; applied in a controlled transaction based on the actual price of the subsequent sale of the goods and the gross profitability, which corresponds to the minimum value of the profitability interval. If the gross margin of the resale is greater than the maximum value of the interval of profitability determined in accordance with the procedure provided for in Article 105-8 of this Code, the price shall be taxed for the purposes of taxation; applied in a controlled transaction based on the actual price of the subsequent sale of the goods and the gross profitability, which corresponds to the maximum value of the profitability interval. 6. For the application of the method of price follow-up, it is possible to use price quotes (price intervals) data for identical (uniform) goods (work, services) and to determine the market price interval for identical prices (homogeneous) goods (work, services) for the application of the said method in accordance with the procedure provided for in article 105-9, paragraph 6, of this Code. 7. Application for tax purposes of the minimum or maximum value of the profitability interval in accordance with paragraph 5 of this article shall be provided, provided that this does not result in a reduction in the amount of the tax payable in the budget period. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 105-11. Method 1. The tradable method is the method of determining the price compliance in the transaction being analysed at the market price, based on a comparison of the gross costeffectiveness of the cost of the person who is a party to the deal (the group of the homogeneous transactions), c the market value of the gross cost effectiveness of comparable transactions determined in accordance with the procedure provided for in article 105-8 of this Code. 2. The trawable method can be used, in particular, in the following cases: 1) when performing work (rendering services) by persons who are interdependent with the seller (except where service is performed) Intangible assets that have a significant impact on the profitability of the seller's cost); 2) in the provision of cash management services, including trading on the securities market and (or) currency market; 3) in the performance of functions Single executive organ of the organization; 4) for the sale of raw materials or intermediate goods to persons who are interdependent with the seller; 5) when implementing goods (work, services) on long-term contracts between interdependent by persons. 3. In the event that the gross margin of the seller who is a party to the transaction is within the range of profitability determined in accordance with article 105-8 of this Code, The taxation is recognized that the price applied in the transaction being analysed corresponds to market prices. 4. In the event that the gross margin of the seller is less than the minimum value of the interval of return determined in accordance with article 105-8 of this Code, the price applied in the The transaction to be analyzed, based on the actual cost of goods sold (work, services) and gross margin of cost, which corresponds to the minimum value of the profitability interval. If the gross margin of the seller's costs exceeds the maximum value of the interval of return determined in accordance with Article 105-8 of this Code, the price applied in the The transaction to be analyzed, based on the actual cost of sales of goods (works, services) and gross margin of cost, which corresponds to the maximum value of the profitability interval. 5. For the purposes of applying the cost method, it is possible to use price (price intervals) data of price (price intervals) for identical (uniform) goods (work, services) and to determine the market price for identical (homogeneous) goods (Work, services) for the application of the said method in accordance with the procedure provided for in article 105-9, paragraph 6, of this Code. 6. Application for tax purposes of the minimum or maximum value of the profitability interval in accordance with paragraph 4 of this article shall be provided, provided that this does not result in a reduction in the amount of the tax payable in the budget period. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 105-12. A method of comparable profitability 1. The method of comparable profitability is to compare the operating margin of the person who is a party to the transaction under review, with a market interval of transaction profitability in comparable transactions determined in the order, Article 105-8 of this Code. 2. The method of comparable profitability may be used, inter alia, in the absence or insufficiency of information reasonably finding the necessary degree of comparability of the commercial and (or) financial The conditions for the transactions to be mapped and to use the methods set out in articles 105-7, paragraphs 2 and 3, of this Code. 3. For the purposes of this article, the following operating profitability indicators, as determined in accordance with article 105-8, paragraph 1, of this Code, may be used: 1) profitability of sales; 2) cost effectiveness; 3) profitability of commercial and management costs; 4) profitability of assets; 5) other profitability indicator, reflecting the relationship between the functions performed, the assets used and the assets being taken economic (commercial) risks and level of remuneration . 4. In selecting a specific cost-effectiveness indicator, account is taken of the type of activity carried out by the person who is a party to the transaction, the functions it takes, the assets to be used and the economic (commercial) risks assumed, the completeness, The reliability and comparability of the data used to calculate the appropriate cost-effectiveness and the economic soundness of the indicator. 5. For the purposes of this article, profitability is used according to the following characteristics: 1) profitability of sales is used in subsequent reselling of goods acquired from persons who are interdependent with by the person who performs the resale, the persons who are not interdependent with it, and also the subsequent reselling of goods acquired from persons who are not interdependent with the resale person, the persons who are are interdependent with it; 2) the gross margin of the commercial and management costs are used in the cases referred to in paragraph 1 of this paragraph if the person performing the resale has minor economic (commercial) risks in the acquisition and subsequent reselling of goods a short period of time, and there is a direct correlation between the gross profit margin from the sales of the resale person and the value of its business and management costs; 3) cost-effectiveness used in the execution of works, the provision of services, as well as in the production of goods; 4) The profitability of the assets is used in the production of goods (in particular, if the transactions to be analysed are committed by persons who are capital-intensive). 6. When using a method of comparable profitability with a market value interval, the profitability of the part of the transaction being reviewed is compared, which satisfies the following requirements: 1) the party to the transaction being analyzed performs functions whose contribution to the resulting income on transactions consecutially performed with the same commodity is less than the contribution of the other party to the transaction under review; (2) the party to the transaction being analyzed takes less economic (commercial) risks compared to the other party to the transaction being reviewed; 3) The parties to the transaction under review do not own the objects of intangible assets that have a significant impact on the level of profitability. 7. In the event that the party to the transaction being examined does not meet the requirements of paragraph 6, subparagraphs 1 to 3 of this article, the party to the transaction being examined shall be selected for comparison with the market rate of return. the power to the specified requirements. 8. In the case where the profitability of the controlled transaction is within the range of profitability determined in accordance with article 105-8 of this Code, for the purposes of taxation, it is recognized that the price applied in the transaction, corresponds to market prices. 9. In the case where the profitability of the transaction is less than the minimum value of the profitability interval determined in accordance with Article 105-8 of this Code, the minimum value of the interval shall be taken into account for the purposes of taxation profitability. If profitability exceeds the maximum value of the profitability interval determined in accordance with Article 105-8 of this Code, the maximum value of the profitability interval is taken into account for tax purposes. On the basis of the minimum or maximum value taken into account in accordance with this paragraph, the profit (income, revenue, revenue) of the controlled transaction is adjusted. 10. Application for tax purposes of the minimum or maximum value of the profitability interval under paragraph 9 of this article shall be subject to the condition that this does not result in a reduction in the amount of the tax payable in the budget period. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 105-13. The profit distribution method 1. The method of distribution of profits is to compare the actual distribution between the parties of the transaction of the total profit obtained by all parties to the transaction, with the distribution of profits between the parties to comparable transactions. 2. In the case where the parties to the transaction under review (the groups of homogenous analyses) are both parties to the homogenous transactions involving their interdependent persons and the valuation of the homogeneous transactions for purposes of taxation is carried out in Together with the transaction to be analysed, for tax purposes, the aggregate profit under the transaction to be analysed and the homogenized transactions are subject to distribution in the same manner as the distribution of the profit under the transaction to be analysed. 3. If the organizations whose aggregate profits are subject to the provisions of this article are kept in accounting based on different accounting rules, such accounting shall be maintained for the purposes of the application of the method of profit distribution. The accounts should be aligned with the same accounting rules. 4. The method of distribution of profits may be used, inter alia, in the following cases: 1) where the methods provided for in paragraphs 1 to 4 of Article 101-7 of this Code cannot be used, and if there is a significant relationship Activities carried out by the parties to the transaction under review (homogenized transactions group); (2) subject to the ownership (use) of the rights of the entities of the intangible asset to be analysed, which provide significant impact on profitability (if there are no uniform Transactions subject to intangible assets committed with non-inter-dependent persons. 5. The distribution between the parties of the transaction to be analysed is the sum of the profit (loss) in the parsed transaction in order to ensure the application of article 105-3, paragraph 1, of the present Code. The choice of profit-sharing principles depends on the circumstances of the transaction under review (the group of homogenous transactions in question) and should result in the distribution of profits on the transaction being analysed, the distribution of profits between the individuals, Implementing similar activities in comparable commercial and (or) financial conditions. The distribution of profits between the parties of the parsed transaction (the group of homogenous transactions) in accordance with the method of distribution of the profits is based on an assessment of the contribution of the parties to the transaction under review (the group of homogeneous transactions) (a group of homogenized transactions), in accordance with the following criteria or combinations of: 1) in proportion to their contribution to the overall benefit of the transaction being analyzed of the functions performed by the parties to the transaction to be reviewed and the economic (commercial) risks assumed; (2) proportional to the distribution between the parties of the transaction being analyzed, the invested capital used in the transaction to be analysed; 3) the distribution of profits between the parties to a comparable transaction. 6. When a method of profit distribution is applied between the parties of the transaction being analyzed, the total profit or residual profit of all the parties to the transaction is distributed. 7. For the purposes of this article, the aggregate profit of all parties to the transaction is recognized as the sum of the operating profit of all the parties to the transaction being analysed. 8. For the purposes of this article, the residual profit (loss) is determined as follows: 1), on the basis of the methods set out in paragraphs 1 to 4 of Article 101-7 of this Code, for each person who is a party to the transaction under review (a group of homogenous transactions), based on the market interval, the price for this party is calculated on the basis of the estimated gain (loss), which is calculated on the basis of the functions performed by that person, the assets used by him or her economic and commercial risks; 2) residual profit (a loss) is defined as the difference between the total profit (loss) received (obtained) of the transaction being analysed and the sum of the profit (loss) on the sale to all parties to the transaction being analysed. 9. In the case of the distribution between the parties of the transaction of the residual profit (loss) of all the parties to the transaction, the total profit (loss) of each person who is a party to the transaction (the group of homogenized transactions) is determined by summing the corresponding estimated gain (loss) and residual profit (loss). 10. The total or residual profit (loss) of all parties to the transaction to be distributed among the parties to the transaction being assessed is: (1) the amount of the costs incurred by the person who is a party of the transaction to be reviewed, to the creation of intangible assets, the use of which has an impact on the value of the actual profit (loss) on the transaction under review; (2) the characteristics of the personnel employed by the person who is a party of the transaction to be reviewed, including its number and qualifications (staff time, cost of work) affecting actual realized gains (losses) on sales for the test portion; 3) market value of assets held in use (the order) of the person who is a party to the transaction being analysed, the use of which affects the value of the actual realized gain (loss) from sales on the test transaction; 4) other measures reflecting the relationship between the functions performed, the assets used and the economic (commercial) risks and actual realized gains (losses) on sales for the transaction to be analysed. 11. The distribution of the profits between the parties of the transaction being analysed (units of homogenous analysis) according to the criterion stipulated in paragraph 5 (3) of this article shall be made subject to the availability of information on the distribution of the amount of the profit (a loss) from sales of homogenous transactions between persons who are not interdependent. The use of the distribution of profit (loss) under this paragraph is permitted under the following conditions: 1) the accounting data of the parties to the transaction to be analysed should be comparable to the accounting records of the parties to comparable transactions or to a comparable view by making the necessary adjustments; (2) the total profitability of the parties ' assets of the transaction being analysed should not be comparable significantly different from the combined profitability of the parties ' assets Either comparable transactions or a comparable view should be given by making the necessary adjustments. 12. In the event that the profit obtained by the party to the transaction is equal to the profit calculated for that party in accordance with the method of distribution of the profit, or exceeds it, or if the loss suffered by the said party is equal to the loss calculated For this party, in accordance with the method of distribution of the profits, or less, the actual profit realized or the actual loss suffered, as a result of the loss, is accepted for the purposes of taxation. 13. In the event that the profit obtained by the taxpayer being a party to the transaction being analysed is less than the profit calculated for that party in accordance with the method of profit distribution, the profit calculated for the purposes of taxation is calculated for the purposes of taxation. in accordance with the method of profit distribution. In the event that a loss suffered by the taxpayer being a party to the transaction is greater than the loss calculated for that party in accordance with the method of profit distribution, a loss is made for purposes of taxation; calculated according to the profit distribution method. On the basis of a comparison of the profit or loss recorded for the purposes of taxation under this paragraph, a profit adjustment is made to the actual profit or loss incurred by the taxpayer Taxpayers for corporate profits tax purposes. 14. Application for profit or loss tax purposes calculated in accordance with the method of distribution of profits under paragraphs 12 and 13 of this article shall be provided, provided that this does not result in a decrease in the amount of the tax subject to be paid for OF THE PRESIDENT OF THE RUSSIAN FEDERATION Chapter 14-4. CONTROLLED TRANSACTIONS. PREPARATION AND SUBMISSION OF DOCUMENTATION FOR THE CONTROL OF NOTIFICATION OF) CONTROLLED Article 105-14. Controlled transactions 1. For the purposes of this Code, controlled transactions are recognized as transactions between interdependent persons (taking into account the characteristics provided for in this article). Transactions between interdependent individuals for the purposes of this Code are equivalent to: 1) the sum of transactions (resale) of goods (works, services) committed with participation (through mediation) are not interdependent (taking into account the characteristics of this sub-paragraph). The sum of the transactions referred to in this subparagraph shall be equated to the transaction between interdependent persons, without taking into account the existence of third parties, with the participation (through the mediation) of which such transactions are committed, provided that such transactions are made Thirtythird persons who are not recognized as interdependent and participating in the given set of transactions: do not perform any additional functions in this set of transactions, except for the implementation (merchanting) of the goods (...) (...) (...) Interdependent with that person; is not exposed to any risks and uses no assets to implement (re-sell) goods (performance, services) by one person to another person recognized by an interdependent this person; (2) deals in foreign trade in commodities of world exchange; 3) transactions, of which one of the parties is a person, a place of residence, or a place of residence, or a place of tax residence of which are States or territories included in the list of States OF THE PRESIDENT OF THE RUSSIAN FEDERATION For the purpose of this subparagraph, if the activities of the Russian organization constitute a permanent establishment in the State or on the territory included in the list referred to in this subparagraph, and the transaction under consideration is related to that activity, in the part of the transaction being analysed, such an organization shall be treated as a person whose place of registration is the State or territory included in the list. 2. A transaction between an interdependent person, a place of residence or a place of residence, or a place of tax residency by all parties and beneficiaries of which the Russian Federation is a beneficiary, is recognized as controlled (unless otherwise provided 3, 4 and 6 of this article) if one of the following circumstances exists: 1) the sum of the transactions (the sum of the transaction price) between the specified persons for the corresponding calendar year exceeds 1 billion rubles; (2) one of the parties to the transaction is a taxpayer of a mining tax Fossil resources calculated at the tax rate established in per cent and the subject of the transaction is the extracted mineral resources recognized to the specified side of the transaction by taxing the mineral extraction tax, at mining which is tax based on the tax rate established in per cent; 3) at least one of the parties to the transaction is a taxpayer who applies one of the following special tax regimes: a tax system for Agricultural Producers (Single Agricultural Producers) tax) or a tax system in the form of a single tax on the disposable income for individual activities (if the transaction is concluded within the framework of such activity), and among the other persons who are parties to the transaction, there is a person who does not apply the specified tax regimes; 4) at least one of the parties to the transaction is exempt from the tax-paying burden of the organizations or applies the tax rate to the tax base of the specified tax In accordance with article 284, paragraph 5-1, of this Code, The party (s) of the transaction has not been released (not released) from these obligations and does not apply (do not apply) the tax rate of 0 per cent under the circumstances; 5) at least one of the parties to the transaction is a resident of the special economic The tax regime provides for special tax benefits for the organizations (compared to the general tax regime in the respective constituent entity of the Russian Federation), while the other party (s) is not (not (a) The resident of such a special economic zone. 3. The transactions stipulated in paragraphs 2, 4 and 5 of paragraph 2 of this Article shall be controlled if the amount of the income on transactions between the mentioned persons exceeds 60 million rubles for the corresponding calendar year. " The transactions referred to in paragraph 2, paragraph 2, of this article shall be controlled if the transaction amount of the transactions between the said persons exceeds 100 million roubles in the corresponding calendar year. 4. The following transactions are not recognized as controlled: 1) of which the parties are members of the same consolidated group of taxpayers, formed in accordance with the law; 2) of which the parties are persons, satisfying the following requirements: The specified persons are registered in one constituent entity of the Russian Federation; these persons do not have separate units in the territories of other constituent entities of the Russian Federation; as well as outside the Russian Federation; specified Persons do not pay corporate income tax to budgets of other subjects of the Russian Federation; these persons have no losses (including losses of past periods carry-over to future tax periods) taken in the calculation of tax The profits of the organizations; there are no circumstances to recognize such transactions as are controlled under paragraphs 2 to 5 of paragraph 2 of this article. 5. The transactions referred to in paragraph 1 (2) of this Article shall be controlled if the goods of one or more of the following commodity groups are the subject of such transactions: (1) oil and goods produced from oil; 2) ferrous metals; 3) non-ferrous metals; 4) mineral fertilizers; 5) precious metals and precious stones. 6. The codes of goods listed in paragraph 5 of this article are determined by the federal executive authority responsible for the formulation of public policy, in accordance with the Merchning Nomenclature of Foreign Economic Affairs. Legal and regulatory framework in the area of foreign trade. 7. Transactions under paragraph 1 (2) and (3) of this article shall be deemed to be controlled if the proceeds of such transactions committed with one person in the respective calendar year exceed 60 million roubles. 8. For the purposes of this Code, the concept of "external trade in goods" is used in the meaning of the Russian Federation's foreign trade legislation. 9. For the purposes of this article, the sum of the transactions per calendar year shall be determined by summation of the sum of the proceeds of such transactions with one person (s) for the calendar year, taking into account the procedure for recognizing the proceeds. to the present Code. In determining the amount of the transaction revenue, the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, has the right, for the purposes of this article, to verify the conformity of the proceeds of the transactions to the market In the light of the provisions of chapter 14-2 and chapter 14-3 of this Code. 10. According to the federal executive authority in charge of the control and supervision of taxes and duties, the court may consider the transaction controlled if there are reasonable grounds to believe that the transaction is part of the group Homogeneous transactions made in order to create the conditions under which such a transaction would not meet the characteristics of a controlled transaction set out in this article. 11. The recognition of transactions shall be subject to the provisions of article 105-3, paragraph 13, of this Code. Article 105-15. Prepare and present the documentation for tax control purposes 1. The taxpayer, at the request of the federal executive authority responsible for monitoring and oversight in the field of taxes and duties, shall submit the documentation relating to the specific transaction (the group of homogeneous transactions) specified in the claim. The documentation shall be understood to be a collection of documents or a single document, drawn up in an arbitrary manner (unless the drafting of such documents is prescribed in the legislation of the Russian Federation) and contains the following documents: Details: 1) on the activities of the taxpayer (s) who have made a controlled transaction (the group of homogeneous transactions) associated with the transaction: list of persons (with the indication of the States and territories whose tax residents they are tax residents) (a) the description of the transaction; a controlled transaction, its terms, including a description of the pricing methodology (if any), the terms and conditions for the payment of the transaction and other information about the transaction; details of the functions of the persons who are parties to the transaction (in the case of the taxpayer's functional analysis), the assets they use in connection with the controlled transaction, and the economic (commercial) risks that the taxpayer has taken into account in its conclusion; 2) when the taxpayer is using the methods provided by Chapter 14-3 of this Code, the following information about the methods used: justification of reasons for choosing and how to use the method used; reference to the information sources used; interval calculation market prices (cost effectiveness) of a controlled transaction with a description of the approach used to select comparable transactions; amount of revenues received (profits) and (or) the amount of expenditures incurred (incurred) as a result The execution of a controlled transaction, the profitability of the transaction; details of the economic benefits derived from the controlled transaction by the person to whom the transaction occurred as a result of the acquisition of information, the results of intellectual activity, the rights to the symbols that are individualizing the transaction, products, works and services (trade names, trademarks, service marks), and other exclusive rights (where appropriate); information on other factors that influenced the price (profitability), used in a controlled transaction, including market information the strategy of the person who performed the controlled transaction, if this market strategy had an impact on the price (ROI) applied in this controlled transaction (where appropriate); tax payers Adjustment of the tax base and tax amounts in accordance with Article 105, paragraph 6, of this Code (if implemented). 2. The taxpayer has the right to provide other information confirming that the commercial and (or) financial terms of the controlled transactions correspond to those that have occurred in comparable transactions, taking into account the adjustments made to ensure The comparability of the commercial and (or) financial conditions of the transactions to be compared, to which persons are not recognized as interdependent, with the terms of the transaction under control. 3. The documentation referred to in paragraph 1 of this article may be claimed from the taxpayer by the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, no earlier than 1 June of the year following the calendar year. The year in which the controlled transactions took place. 4. The provisions of paragraphs 1 and 2 of this article shall not apply in the following cases: 1) where prices are used in transactions in accordance with the requirements of the antimonopoly authorities in accordance with article 105-3, paragraph 8, of this Code or the price is regulated and applied in accordance with Article 105-4 of this Code; 2) in the taxpayer's transactions with persons with whom it is not interdependent; 3) in securities transactions and Financial Instruments of Urgent Transactions in the Organized Market of Securities (taking into account the provisions of chapter 25 of the present Code); 4) in transactions for which the pricing agreement for tax purposes has been concluded in accordance with chapter 14-6 of this Code. 5. Under the transactions referred to in paragraph 4 of this article, the taxpayer is entitled to submit the said documentation on a voluntary basis. 6. The details and thoroughness of the documentation submitted to the tax authorities should be proportional to the complexity of the transaction and the formation of its price (the profitability of the parties to the transaction). Article 105-16. Notification of controlled transactions 1. Taxpayers are obliged to notify the tax authorities of the controlled transactions they have made in the calendar year, as set out in article 105-14 of this Code. 2. Controlled transactions are reported in notifications of controlled transactions sent by the taxpayer to the tax authority at its location (place of residence) within the time limit not later than 20 May of the year following the calendar year, in a controlled transaction. Taxpayers, in accordance with article 83 of the Code, are designated as the largest taxpayers in the Tax Authority at the place of accounting as the largest taxpayers. By selecting taxpayers, the notification of controlled transactions can be submitted to the tax authority on the installed form on paper or in electronic format. Form (s) of the notification of controlled transactions, as well as the procedure for completing the form and the procedure for the notification of controlled transactions in electronic form are approved by the federal executive authority OF THE PRESIDENT OF THE RUSSIAN FEDERATION In case of incomplete information, inaccuracies or errors in completing the notification of controlled transactions, the taxpayer is entitled to send a qualified notification. 3. Controlled transactions should contain the following information: 1) the calendar year for which information about the transactions made by the taxpayer; 2) deals; 3) Information about the participants of the transactions: full name of the organization, and also the identification number of the tax payer (if the organization is registered in the tax authorities in the Russian Federation); surname, first name, patronymic of an individual entrepreneor and his/her identification number a taxpayer; , name, patronymic and nationality of a natural person other than an individual entreprene; 4) the amount of income received and (or) the amount of expenditures incurred (incurred) in controlled deals with the allocation of the proceeds (expenses) of the transactions, the prices of which are subject to regulation. 4. The particulars referred to in paragraph 3 of this article may be prepared in a uniform group. 5. The sales tax authority, notified of controlled transactions, sends the notification to the federal executive authority, the Commissioner for Control and Oversight of Taxes, within 10 days of its receipt. fees. 6. In the event that the tax authority conducting the tax audit discovered the facts of the controlled transactions which were not submitted in accordance with paragraph 2 of this article, the said tax authority shall independently inform The federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, on the detection of controlled transactions and sends the information received to them on such transactions. About the notification and relevant information to the federal executive authority, the Commissioner for Control and Oversight in the Field of Taxes and Fees, the tax authority conducting the tax audit shall notify Taxpayer no later than 10 days from the date of notification. The form of the notification and its direction shall be approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 7. The tax authority, which conducts the tax audit, receives information about controlled transactions in the federal executive authority, the Commissioner for Control and Surveillance in the Area of Taxes and Fees, is not an obstacle to The continuation and/or completion of such a review and determination of the outcome of the review of the tax audit material in due course. Chapter 14-5. DRUG CONTROL WITH THE IMPROVEMENT AMOUNT INTERDEPENDENT PERSONNEL Article 105-17. Inspection by the federal executive authority of the authority responsible for control and supervision in the field of taxes and duties, completeness of the calculation and payment of taxes in relation to transactions between Interdependent faces 1. Verification of the completeness and payment of taxes in connection with transactions between an inter-dependent person (hereinafter referred to as verification) is carried out by the federal executive authority responsible for the control and supervision of taxes, and fees, by his location. Checks shall be made on the basis of the notification of controlled transactions or the notification to the territorial tax authority conducting an exit or a kameral check of the taxpayer under article 105-16 of this Code, as well as in the detection of a controlled transaction as a result of the federal executive authority responsible for the control and supervision of taxes and duties, the retreats of the transactions in control of the transaction. The activities of the tax authority conducting the audit. When carrying out checks, the federal executive authority, the Commissioner for Control and Oversight in the field of taxes and duties, has the right to carry out tax control activities as set out in articles 95 to 97 of this Code. At the same time, the control of the conformity of prices applied in controlled transactions at market prices could not be the subject of field visits. 2. The inspection shall be carried out by officials of the federal executive authority responsible for monitoring and oversight in the field of taxes and duties, on the basis of the decision of its head (deputy head) on the conduct of the audit. Such a decision may be made no later than two years from the date of receipt of the notice or notice referred to in paragraph 1 of this article. The Federal Executive, Commissioner for Control and Oversight of Taxes and Fees, is not entitled to conduct two or more checks on one transaction (group of homogeneous transactions) for the same calendar year. In the case of a taxpayer who is a party to a controlled transaction (group of homogeneous transactions) in respect of the specified transaction (group of homogenous transactions), a review has been carried out in the calendar year in accordance with this article and The results of such verification have been determined to be consistent with the terms of the controlled transaction (the group of homogeneous transactions) of the terms of the transactions between persons who are not interdependent, with respect to the transaction (the group of homogenous transactions) cannot be checks carried out by taxpayers who are other parties to the said transactions (groups of homogeneous transactions). However, a review of the transaction performed during the tax period does not preclude the conduct of mobile and/or lateral tax audits for the same tax period. 3. The period of the review shall be calculated from the date on which the decision is made and until the date of writing of the certificate. On the adoption of the said decision, the federal executive authority, the Commissioner for Control and Oversight in the field of taxes and duties, notifies the taxpayer within three days from the day of its adoption. 4. The inspection shall be carried out within a period not exceeding six months. In exceptional cases, the period may be extended to 12 months by decision of the head (deputy head) of the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The grounds and procedure for the extension of the inspection shall be established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. If it is necessary to receive information from foreign authorities, to carry out expert examinations and (or) to translate documents submitted by the taxpayer in a foreign language into Russian, the period of the inspection may be carried out. be further extended for a period not exceeding six months and, in the event that the inspection has been extended to obtain information from foreign public authorities and for a period of six months, the Federal Executive Monitoring and oversight in the field of taxes and duties, could not be requested The extension of the check may be extended by three months. A copy of the extension decision is sent to the taxpayer within three days of its adoption. 5. The verification may verify controlled transactions that occurred within a period not exceeding three calendar years prior to the year in which the review was made. If, in order to determine the compatibility of the commercial and (or) financial conditions of controlled transactions with the terms of the transactions being compared between persons who are not interdependent, the taxpayer has applied the methods referred to in paragraph 1 of the article 105-7 of this Code, or a combination of them, the federal executive authority responsible for monitoring and oversight in the field of taxes and duties, in the implementation of tax control in connection with transactions between interdependent persons uses method (combination of methods) applied (applied) Taxpayer. Use of a different method (combination of methods) is possible if the federal executive body, which is authorized to control and supervise taxes and charges, proves that the method (combination of methods) applied (applied) by the taxpayer, based on the terms of the controlled transaction, it is not possible to determine the compatibility of the commercial and (or) financial conditions of the controlled transaction with the terms of the transactions to be compared between persons who are not interdependent. The Federal Executive, Commissioner for Control and Oversight in the Field of Taxes and Fees, is not entitled to apply in the course of tax control other methods not covered by this section. 6. The Federal Executive, the Commissioner for Control and Oversight of Taxes and Fees, has the right to send the taxpayer in accordance with the procedure set out in article 93, paragraphs 1, 2 and 5, of this Code, the requirement of submission The documentation provided for in Article 105-15 of this Code in respect of a verifiable transaction (group of homogeneous transactions). The claim under this paragraph is submitted by the taxpayer within 30 days from the date of receipt of the claim. 7. The official of the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, is entitled to request documents (information) from the participants in the transactions that have the documents (information) concerning these transactions. The exercise of documents under this paragraph shall be in the same manner as the procedure for the discovery of documents established by article 93-1 of this Code. 8. On the last day of inspection, the reviewer is required to compile a verification certificate that records the subject and the timing of the inspection. The verification certificate shall be given to the person in respect of whom the check has been carried out, or to his or her representative under receipt or otherwise indicated by the date of receipt. If the taxpayer (his representative) declines to obtain a certificate of verification, the certificate is sent to the taxpayer by mail by registered mail. If a mail check is sent by registered mail, the delivery date is considered to be the sixth day from the date of dispatch of the registered letter. 9. If the test results in a finding of the deviation of the price applied in the transaction from the market price, which resulted in an understatement of the amount of the tax, within two months from the date of the certificate of inspection conducted by the authorized officials, The inspection must produce an audit certificate in the prescribed form. The form of the verification act and the requirements for its preparation shall be established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 10. The verification shall be signed by the officials conducting the inspection and by the person against whom the inspection was carried out or by his representative. A record is made of the refusal of the person to whom the inspection was conducted or his representative to sign the act of verification. 11. The verification shall be made subject to the requirements laid down in article 100, paragraph 3, of this Code. The verification certificate should also contain documented evidence of the price deflection applied in the transaction from the market price to the increase from the maximum price limit or downward from the minimum price ceiling Allowances for price or discount, as well as the rationale that this variance has led to an understatement of the amount of the tax, and the calculation of the amount of such underestimation. 12. The verification certificate within five days from the date of the act must be handed over to the person in respect of whom the inspection was carried out, or to his or her representative under receipt or otherwise attesting to the date of receipt by the said person (s) representative). In the event that a person who has been subject to verification or his or her representative fails to obtain an act of verification, this fact is reflected in the verification certificate and the act of verification is sent by mail by registered mail to the location The organization or place of residence of a natural person. In the case of mail verification, the date of delivery of the certificate is considered to be the sixth day from the date of dispatch of the registered letter. 13. The person against whom the inspection was carried out or his representative in case of disagreement with the facts set out in the verification act, as well as with the findings and proposals of the reviewers, shall be entitled to submit the submission to the federal authorities within 20 days of the receipt of the act. The executive branch, which is responsible for the control and supervision of taxes and charges, with written objections to the said act in general or on its individual provisions. In so doing, the person concerned shall have the right to attach to the written objections or, within an agreed period of time, to the federal executive authority, the Commissioner for Control and Supervision of Taxes and Fees, the documents (certified copies thereof), The evidence supporting the objection. 14. Consideration of the act, other verification materials and written objections to the act submitted by the taxpayer, as well as the adoption of the decision on the results of the inspection, shall be carried out in the same manner as the consideration of the material by the tax authorities. Verification as provided for in article 101 of this Code. 15. Materials and information received by the federal executive authority in charge of monitoring and oversight in the field of taxes and duties in carrying out tax control activities in connection with the transaction between an interdependent person, may be used in the verification of other persons who are members of the same controlled transaction. Article 105-18. Symmetric adjustments 1. In the case of a tax assessment by the Federal Executive, the Commissioner for Control and Oversight of Taxes and Fees, Completeness and Payment of Taxes on Interdependent Transactions, On the basis of the evaluation of the transaction taking into account market prices, the prices on which the federal executive authority, the Commissioner for Control and Oversight in the field of taxes and duties, has made an adjustment to the tax base and the amount of the tax, can be applied by Russian tax payers by the other parties to the controlled transaction, in the calculation of the taxes referred to in article 105, paragraph 4, of this Code. This is the application by the taxpayers referred to in the first paragraph of this paragraph of the market prices on the basis of which a decision has been made on the calculation of the tax on the basis of verification in accordance with Article 105-17 of this Code, The purpose of this Code is to be recognized as symmetrical. 2. The right to conduct symmetrical adjustments by other parties to a controlled transaction arises only in cases where the decision of the federal executive, the Commissioner for Control and Oversight of Taxes and Fees, The tax is assessed by the person who is a party to the controlled transaction for whom the tax decision has been issued for the part of the arrears referred to in this decision. Symmetric adjustments shall be carried out in the manner prescribed by this article. For the purposes of applying symmetrical adjustments, tax accounting and primary documents are not adjusted. 3. Symmetrical adjustments can be taken into account in tax declarations on taxes specified in article 105-3, paragraph 4, of this Code, submitted on the basis of the tax period in which the relevant symmetrical adjustments were made. In case of a symmetrical adjustment, the taxpayer is entitled to a tax refund, the rules established by this Code with respect to set-off and return of surplus or exquisite amounts shall be applied tax. 4. Symmetrical adjustments shall be made by the taxpayer on the basis of information contained in the notification of the possibility of symmetrical adjustments sent to the taxpayer by the federal executive authority authorized to control and The Conference of the States Members of the The Form (formats) and the procedure for issuing a notice of the possibility of symmetrical adjustments are approved by the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, in agreement with the Ministry OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Federal Executive, Commissioner for Control and Oversight of Taxes and Fees, submits a notification of the possibility of symmetrical adjustment to the taxpayer (his legal or authorized representative) or sends the notification by mail by registered mail or electronically transmitted on telecommunications channels of communication within one month after the taxpayer's right to make symmetrical adjustments. In the case of an appeal against the assessment of the tax on the basis of which the symmetrical adjustments are made, the period shall be increased to six months unless the present paragraph provides otherwise. The { { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b taxes and fees, information on the appeal against the tax decision, on the basis of which the symmetrical adjustments are made, in court. Such suspension shall be effective until the date of entry into force of the relevant judicial act. The same applies to the appeal of the acts of the lower courts. 5. If the taxpayer has information on the performance of the other party on the transaction of the assessment of the tax in the cases provided for in articles 105 to 17 of this Code, and without notice of the possibility of symmetrical adjustments in time, In accordance with paragraph 4 of this article, the taxpayer is entitled to apply to the federal executive authority, the Commissioner for Control and Oversight in the area of taxes and duties, with a notification of the possibility of symmetrical goods. Adjustments A copy of the document confirming the determination of the tax and its execution should be appended to the notification of the possibility of symmetrical adjustments. 6. The Federal Executive, the Commissioner for Control and Oversight of Taxes and Fees, must consider the declaration referred to in paragraph 5 of this article and take one of the following decisions within 15 days: 1) Decision on the issuance of a notification of the possibility of symmetrical adjustments; (2) to refuse to give notice of the possibility of symmetrical adjustments due to non-compliance with the application or non-confirmation of the application specified in the application Information; 3) Inform the taxpayer of Suspension of the time limit for the issuance of a notification of the possibility of symmetrical adjustment in the case of an appeal against the tax decision on the basis of which the symmetrical adjustments are made. 7. A taxpayer who has expressed a desire to adjust prices on the basis of a notification of the possibility of symmetrical adjustments shall not be entitled to contest the value of such an adjustment except in the case of non-conformity with the value specified in the decision on Accrual tax. 8. In the event that other taxpayers involved in the transaction have made symmetrical adjustments in accordance with the tax decision, and subsequently the decision has been modified (reversed) or found to be invalid, other parties, The parties involved in the transaction should make appropriate inverse adjustments. Inverse adjustments shall be made by taxpayers within one month on the basis of notifications of the need for inverse adjustments received from the tax authorities at the point of account. At the same time, no penalties are accrued for the taxes payable on the basis of the inverse adjustments. The form and procedure for the issuance of the notification of the need for retroactive adjustments is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. To the notification of the need for inverse adjustments, the calculation of inverse adjustments, made in any form, is attached, together with a copy of the relevant court act, which repealers (changing) or invalidated The original determination of the tax or the relevant court acts. The sales tax authority credits (refunds) the amount of the overpaid tax to the side of the controlled transaction in respect of which the tax decision was made, only after the inverse adjustment and payment of the tax the other side of the controlled transaction. 9. The federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, is not entitled to rely on the absence of documents or the expiry of their retention period in the event of a return (refund) of the tax amounts specified in the revised declaration; by the taxpayer following a symmetrical or reciprocal adjustment based on a notification. Chapter 14-6. LICENSE AGREEMENT Article 105-19. General provisions for pricing agreement for taxation purposes 1. The Russian organization, a taxpayer charged under Article 83 of this Code to the category of major taxpayers (hereinafter referred to as the taxpayer), is entitled to apply to the federal executive authority, The Commissioner for Control and Oversight of Taxes and Fees, with a statement on the conclusion of a pricing agreement for taxation purposes (hereinafter referred to as the pricing agreement). 2. The pricing agreement is an agreement between the taxpayer and the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, on the procedure for determining prices and (or) the use of methods Pricing in controlled transactions for tax purposes during the period of its operation to ensure compliance with article 105-3, paragraph 1, of this Code. 3. The subject of the pricing agreement is: 1) the types and (or) lists of controlled transactions and goods (works, services) for which the agreement is concluded; 2) the order of pricing and (or) description and order The application of the method (s) of pricing for tax purposes; (3) a list of sources of information used in determining the conformity of prices applied in transactions, the terms of the agreement; 4) the duration of the agreement; 5) list, order and deadlines for the submission of documents, confirming the fulfilment of the terms of the pricing agreement. 4. Other conditions of a pricing agreement other than those set out in paragraph 3 of this article may be set by agreement between the parties. Article 105-20. Parties to the pricing agreement 1. The parties to the pricing agreement are the taxpayer and the federal executive authority responsible for monitoring and oversight in the area of taxes and duties, in the person of its head (deputy head), unless otherwise provided 2 of this article. 2. In the event that the conclusion of a pricing agreement is provided for a foreign trade transaction, at least one side of which is a tax resident of a foreign country with which a treaty (agreement) is concluded to avoid double taxation Taxation, the taxpayer is entitled to apply to the federal executive authority, the Commissioner for Control and Supervision of Taxes and Fees, with a statement of the conclusion of such a pricing agreement with the participation of the authorized body of the executive branch of such a foreign State by the Ministry of Finance of the Russian Federation. 3. In the case of homogeneous controlled transactions between several Russian interdependent organizations (a group of taxpayers), a multilateral pricing agreement may be concluded with these organizations. In so doing, the terms of the agreement apply to the whole group of taxpayers who have concluded the agreement. When entering into the pricing agreement, modifying the terms and conditions of the terms of the pricing agreement in the manner prescribed by Articles 105-22, 105-23 of this Code respectively, the common interests of the group Taxpayers may represent one organization from a group of taxpayers, whose powers are confirmed by the powers of attorney issued in accordance with the procedure established by the legislation of the Russian Federation. 4. The taxpayer who has concluded the pricing agreement has the right to notify the persons with whom the transaction is made of the conclusion of such agreement and the procedure for determining the price applicable for tax purposes. Article 105-21. The duration of the pricing agreement 1. A pricing agreement may be concluded on one or more transactions (a group of homogenous transactions) with the same subject for a period not exceeding three years. The pricing agreement may be extended for the period from the date of the taxpayer's application to the conclusion of the agreement to the federal executive authority, the Commissioner for Control and Supervision. in the field of taxes and fees, with a declaration of agreement prior to the date of entry into force of the agreement. 2. The Taxpayer, subject to all terms of the pricing agreement, has the right to apply to the federal executive authority, the Commissioner for Control and Oversight in the field of taxes and duties, with an application to extend the validity of the agreement pricing. 3. The pricing agreement may be extended by agreement of the parties for a period not exceeding two years in the manner provided for in article 105-22 of this Code. 4. The pricing agreement shall enter into force on 1 January of the calendar year following the year in which it was signed unless otherwise specified by the agreement. Article 105-22. { \cs6\f1\cf6\lang1024 } Order { \cs6\f1\cf6\lang1024 } { \b The taxpayer's statement on the formation of a pricing agreement submitted by the taxpayer to the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, enclosed: 1) Pricing agreements; 2) documents on taxpayer activity related to controlled transactions, as well as on controlled transactions for which the taxpayer is requested to enter into a pricing agreement; 3) copies of the constituent documents the taxpayer; 4) copy of the certificate of State registration of the taxpayer; 5) a copy of the certificate of registration of the tax payer in the tax authority at the place of his residence in the Russian Federation Federation; 6) the taxpayer's accounting records for the last reporting period; 7) a document confirming the payment of the State duty by the applicant for consideration by the federal executive branch, the Commissioner for Control and Oversight of Taxes and Fees The conclusion of the pricing agreement; 8) other documents containing information relevant to the formation of the pricing agreement. 2. The documents referred to in paragraph 1 of this article shall be submitted to the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, in any form, unless otherwise provided by law. of the Russian Federation. 3. The federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, has the right to request from the taxpayer other documents not required by paragraph 1 of this article which are necessary for the purposes of the agreement pricing. 4. The Federal Executive, the Commissioner for Control and Oversight of Taxes and Fees, shall consider the application and other documents submitted by the taxpayer in accordance with paragraphs 1 to 3 of this article and not more than six months from the date of receipt. The period may be extended to nine months. The basis and procedure for the extension of the time limit for the consideration of the documents submitted by the taxpayer is established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. 5. According to the results of the examination of the documents submitted by the taxpayer in accordance with paragraphs 1 to 3 of this article, one of the federal executive authorities responsible for control and supervision in the field of taxes and duties is adopted. the following decisions: 1) the decision to enter into a pricing agreement; 2) a reasoned decision to reject such an agreement; 3) the decision to finalize the draft agreement in which Federal executive authority, Commissioner for Control and Supervision of In the area of taxes and fees, it invites the taxpayer to finalize, in accordance with the requirements of this Code, and resubmit the draft pricing agreement and documents referred to in paragraph 1, subparagraph 2, of this article. 6. Decision on the conclusion (refusals, the need to finalize the draft agreement) of the pricing agreement (specifying the place, date and time of signing of the pricing agreement in the event of a decision on detention) (a) (c) (c). 7. In the resubmission of the draft pricing agreement and documents pursuant to the decision under paragraph 5 (3) of this article: 1) the State duty referred to in paragraph 1 (7) of this article, is not charged; (2) by the federal executive authority responsible for monitoring and oversight of taxes and duties, the decision is taken within three months. 8. The grounds for refusing to enter into a pricing agreement are, inter alia: 1) failure to submit or not fully submit the documents referred to in paragraph 1 of this article; 2) failure or partial payment of the State duty; 3) the reasoned conclusion that as a result of the application of the proposed taxpayer in the draft pricing and (or) pricing arrangement no enforcement of provisions of article 105-3, paragraph 1 of this Code. 9. The decision to refuse a pricing agreement may be appealed to the court in accordance with the legislation of the Russian Federation. 10. A copy of the pricing agreement entered into with the taxpayer is sent by the Federal Executive Office, the Commissioner for Control and Oversight of Taxes and Fees, within three days of the signing of the agreement in the tax authority at the taxpayer's place of accounting as the largest taxpayer. 11. The taxpayer's statement on the formation of a pricing agreement submitted by the taxpayer to the federal executive authority, the Commissioner for Control and Surveillance in the Field of Taxes and Fees, may be withdrawn. Taxpayer. The amount of the State duty provided for in paragraph 1 (7) of this article shall not be returned. 12. The pricing agreement may be amended in the manner provided for in this article. Article 105-23. { \b Test } { \b } { \b } { \b } The verification of tax compliance by the taxpayer is carried out by the federal executive authority responsible for the control and supervision of taxes and duties, in accordance with the procedure laid down in the chapter 14-5 of this Code. 2. In the event that the taxpayer has complied with the terms of the pricing agreement (including in the determination of the circumstances as a result of the verification referred to in paragraph 1 of this article), the federal executive authority, In terms of monitoring and oversight of taxes and duties, it is not right to decide on the accrual of taxes, penalties and fines in respect of those controlled transactions, the prices of which (the methods of their definition) have been agreed upon in the pricing agreement. Article 105-24. { \cs6\f1\cf6\lang1024 } Pricing } { \b } { \b The pricing agreement shall expire at the end of its term or may be terminated before the expiration of such a period in the cases provided for in this article. 2. The pricing agreement is terminated prematedly on the decision of the head (deputy head) of the federal executive authority, the Commissioner for Control and Surveillance in the Field of Taxes and Fees, in violation of taxpayer Pricing agreements for the duration of its validity, which resulted in incomplete payment of taxes and revealed in the course of the inspection in accordance with the procedure set out in chapter 14-5 of this Code. The pricing agreement may also be terminated ahead of schedule by agreement of the parties or by a court decision. 3. The decision of the federal executive authority responsible for the control and supervision of taxes and duties on termination of the pricing agreement shall be given to the taxpayer (his representative) under receipt or otherwise, The date of receipt by the taxpayer (his representative) is either sent to the taxpayer by mail by registered letter within five days from the date of the decision. The decision to terminate the pricing agreement sent to the taxpayer by mail by registered mail shall be deemed to have been received after six days from the date of such registered letter. A copy of the said decision is forwarded to the tax authority at the same time as the tax payer as the largest taxpayer. 4. The decision of the federal executive authority responsible for the control and supervision of taxes and duties on termination of the pricing agreement may be appealed by the taxpayer to the arbitral tribunal in accordance with the procedure established by the Arbitration procedural legislation of the Russian Federation. 5. The payment of the amount of the tax, penalties and fine shall be carried out only if the termination of the pricing agreement as a result of the default (violation) of its conditions entailed an underestimation of the amount of the tax. Article 105-25. Stability of the terms of the agreement on pricing 1. The terms of the pricing agreement remain unchanged in the event of a change in the law on taxes and levies on the regulation of relations arising from the formation, modification and termination of the pricing agreement actions. 2. In case of any other changes in the Russian Federation's legislation on taxes and duties and legislation of the Russian Federation on customs matters affecting the activity of the taxpayer, the parties to the agreement have the right to amend the text of the agreement. "; (6) Paragraph 1 of article 122, paragraph 1, should be supplemented with the words" if the act does not contain any evidence of a tax offence under article 129-3 of this Code, "; 7) Article 126, first paragraph, to be supplemented by the words " if the act does not contain of the tax offences provided for in articles 119 and 129-4 of this Code, "; 8) Chapter 16 to be supplemented by Articles 129 to 3 and 129 to 4, as follows: " Article 1293. Non-payment or partial payment of tax amount in tax application in controlled commercial and (or) transactions financial conditions not comparable to commercial and (or) Financial conditions transactions between people who are not interdependent 1. Non-payment or partial payment of the tax amount by the taxpayer as a result of the application for taxation of commercial and (or) financial conditions not comparable to the commercial and (or) financial terms of the transactions in a controlled transaction Non-dependent persons results in a fine of 40 per cent of the unpaid tax amount, but not less than 30 000 roubles. 2. The taxpayer is exempted from the liability provided for in this article, provided that it is submitted to the federal executive authority, the Commissioner for Control and Oversight of Taxes and Fees, the documentation substantiating market level of applied prices for controlled transactions, in accordance with the procedure established by article 105-15 of this Code or in accordance with the procedure established by the pricing agreement for taxation purposes. Article 1294. Failure to provide notice on controlled transactions, submission false information in the notice on controlled transactions Undue failure within a specified time limit Taxpayer to the tax authority for controlled transactions in the calendar year or to the taxpayer's submission to the tax authority of a notice of controlled transactions containing false information A fine of 5,000 rubles. " Article 2 Amend Part Two of the Tax Code of the Russian Federation (Collection of Russian legislation, 2000, N 32, Art. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413, 3429; N 53, est. 5023; 2002, N 22, 100 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 28, est. 2879, 2886; N 46, sect. 4443; 2004, N 27, sect. 2711; N 31, st. 3231; N 34, st. 3520, 3527; N 45, sect. 4377; 2005, N 1, st. 30; N 24, est. 2312; N 30, sect. 3117, 3118, 3130; N 52, st. 5581; 2006, N 1, sect. 12; N 12, est. 1233; N 27, sect. 2881; N 31, st. 3433, 3436, 3443; N 43, sect. 4412; N 50, sect. 5286; 2007, N 1, est. 7, 31; 23, 100. 2691; N 31, sect. 4013; N 45, est. 5432; N 46, sect. 5553, 5557; N 49, sect. 6045; 2008, N 30, sect. 3611, 3614; N 48, sect. 5519; N 49, sect. 5749; N 52, 6218, 6227; 2009, N 29, st. 3625, 3639; N 30, stop. 3735; N 48, sect. 5725, 5731; N 52, est. 6444, 6450, 6455; 2010, N 15, st. 1737; N 19, st. 2291; N 28, est. 3553; N 31, st. 4198; N 40, sect. 4969; N 46, st. 5918; N 48, sect. 6247; 2011, N 24, sect. 3357; Russian newspaper, 2011, 4 July) the following changes: 1) in article 154: (a) in the first paragraph of paragraph 1 of the figure "40", replace "105-3"; b) in the first paragraph of paragraph 2 of the figure "40" to read "105-3"; (c) In paragraph 3, replace the digits "105-3"; g) in paragraph 4 of the figure "40" with "105-3"; d) in paragraph 5-1, replace "40" with "105-3"; e) in paragraph 6: in paragraph 1 Replace the digits "40" with "105-3"; in the third digit of "40" is replaced with digits "105-3"; 2) in article 161, paragraph 4, replace "40" with "105-3"; (3) in article 187, paragraph 2, paragraph 2, of the figure "40" to read "105-3"; (4) paragraph 2 of article 208, paragraph 2, to be void. 5) In the first paragraph of article 211, paragraph 1, the figures "40" should be replaced by "105-3"; 6) in paragraph 1 of article 220, paragraph 1, paragraph 1 of article 220, paragraph 1, replace "20" with "105-1"; 7) paragraph 2 of Article 230 , to read: " The specified information is represented by tax agents in Electronic telecommunication links or electronic media. With the number of individuals who have earned income in the tax period up to 10 persons, tax agents can submit such information on paper. "; 8) in the second paragraph of article 250: (a) in the second paragraph 8 of the figure "40" to read "105-3"; b) to supplement paragraph 22 with the following: " 22) in the form of adjustments to the income of the taxpayer as a result of the application of the methods of determination for the purpose of taxation of the conformity of prices, in transactions, market prices (profitability) provided by the articles 105-12 and 105-13 of this Code. "; 9) in article 274: (a) in paragraph 4 of the figure" 40 "replace" 105-3 "; (b) in paragraph 5 of" 40 "by" 105-3 "; in paragraph 6 of the word" paragraph 3, paragraph 3, as well as paragraphs 4 to 11 of Article 40 "to replace the words" Article 105-3 "; (10) in article 301, paragraph 6, of the figure" 40 "to read" 105-3 "; 11) in article 304, paragraph 6, the words" Article 40, paragraphs 2 to 13 "should be replaced by" chapters 14 to 3 "; 12) Article 307 should be supplemented with paragraph 9, reading: " 9. If the business activity of a foreign organization in the territory of the Russian Federation in accordance with this Code or the provisions of the international treaty of the Russian Federation on tax matters results in OF THE PRESIDENT OF THE RUSSIAN FEDERATION assets and economic (commercial) risks. The circumstances referred to in this paragraph shall be taken into account in the distribution of income and expenditure between a foreign organization and its permanent establishment in the Russian Federation. "; 13) in the second paragraph of paragraph 2 Article 308 of the figure "20" to read "105-1"; 14) article 333-33, paragraph 1, to be amended to read: " 133) for the consideration of the application for a pricing agreement, applications for change 1 500 000 rubles in the pricing agreement. "; 15) in Article 340: (a) in the second paragraph of paragraph 2 of the figure "40", replace "105-3"; (b) in the first paragraph of paragraph 3, the figure "40" should be replaced by "105-3"; 16), in paragraph 3 of article 346-6, replace "40" with "105-3". Article 3 Act No. 943-I of 21 March 1991 "On taxation authorities of the Russian Federation" (Statements were made by the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, sect. 492; Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, N 33, Art. 1912; Legislative Assembly of the Russian Federation, 1999, No. 28, art. 3484; 2004, N 27, sect. 2711; 2006, N 31, sect. 3436) The following changes: 1) Article 2 should be supplemented with Part Two: " Federal Executive, Commissioner for Control and Oversight of Taxes and Fees, for the purpose of carrying out his or her own activities have the right to form subordinate organizations in the form of State institutions or unitary enterprises. "; 2), article 4 should read as follows: " Article 4. Tax authorities carry out their activities directly, with the involvement of organizations under the authority of the federal executive authority, the Commissioner for Control and Surveillance in the Field of Taxes and Fees, and in cooperation with OF THE PRESIDENT OF THE RUSSIAN FEDERATION This law shall enter into force on 1 January 2012, but not earlier than one month from the date of its official publication. 2. The provisions of article 105-14, paragraph 1, of the Code of the Russian Federation's Tax Code (as amended by the present Federal Act) controlled transactions with taxpayers of a single agricultural tax or a single tax on the disposable income apply as of January 1, 2014. 3. In the application of the provisions of article 105-14, paragraph 2, of the Tax Code of the Russian Federation (in the wording of this Federal Law) in 2012 and In 2013, the amount of the proceeds of transactions between the persons referred to in the first paragraph of Article 105-14 of the Tax Code of the Russian Federation of this Federal Act): for 2012-$3 billion In 2014, the Russian president's income was 7.66 billion rubles. -Ruble. 4. The provision of article 105-14, paragraph 2, of the Tax Code of the Russian Federation (in the wording of this Federal Law) applies from 1 January 2014. 5. The provisions of the first and second Tax Code of the Russian Federation (in the wording of this Federal Law) apply to transactions, revenues and (or) the costs of which are recognized in accordance with Chapter 25 of the Tax Code of the Russian Federation from the date of entry into force of this Federal of the law, regardless of the date of detention , unless otherwise provided by this article. (In the wording of Federal Law of 05.04.2013) N 39-FZ) 5-1. The provisions of Parts One and Two of the Tax Code of the Russian Federation (in the wording of this Federal Law) do not apply to prisoners until the date of the entry into force of this Federal Act on loans and credits (including Commercial and commercial loans), surety, bank guarantee, income and (or) expenses recognized under Chapter 25 of the Tax Code of the Russian Federation after the date of the entry into force of this Federal Act, excluding transactions, the conditions of which, after the date of entry into force of this Federal The law has been amended. (Part of the addition is the Federal Law of 05.04.2013). N 39-FZ) 6. The provisions of articles 20 and 40 of the Tax Code of the Russian Federation from the date of the entry into force of this Federal Act apply exclusively to Transactions, revenues and/or expenses are recognized under Chapter 25 of the Tax Code of the Russian Federation before the day of entry into force of the present Federal law. 7. The provisions of Articles 105 to 15-105-17 of the Tax Code of the Russian Federationand (as amended by the present Federal Law) shall apply until 1 January 2014. Cases where the amount of revenue for all controlled transactions committed by a taxpayer in a calendar year with one person (several of the same persons who are parties to controlled transactions) is greater than: in 2012 100 million In 2014, the Russian president's income was 7.78 million rubles ($1thousand). -Ruble. 8. Decision to verify the completeness and payment of taxes on transactions between interdependent persons in accordance with the procedure established by chapter 14-5 of the Tax Code of the Russian Federation (in the wording of this Federal Law) is adopted on the basis of the following characteristics: in respect of controlled transactions, revenues and (or) expenses for which are recognized in compliance with chapter 25 The Russian Tax Code in 2012, the specified decision can be adopted no later than 30 June 2014; (Rev. Federal Law of 05.04.2013. N 39-FZ) , for controlled transactions, revenues and/or expenses are recognized under Chapter 25 of the Tax Code: In 2013, the Russian Federation Code could be adopted no later than 31 December 2015. 8-1. Notification of controlled transactions, revenues and/or expenses which are recognized under Chapter 25 of the Tax Code of the Russian Federation in 2012 shall be sent by the taxpayer to the tax authority at the place where it is located (...) (...) (Part of the addition is the Federal Law of 05.04.2013). N 39-FZ)8-2. Article 105, paragraph 1, of the Tax Code of the Russian Federation, concerning a specific transaction (a group of homogenous transactions), income and (or) the costs of which are recognized under Chapter 25 of the Tax Code In 2012, the Russian Federation may be claimed by the taxpayer by the federal executive authority responsible for monitoring and oversight of taxes and duties, no earlier than 1 December 2013. (Part of the addition is the Federal Law of 05.04.2013). N 39-FZ 9. Prosecution for tax offence under article 129-3 of the Tax Code of the Russian Federation (in the editorial office of the Russian Federation) Federal Act), in the following order: The procedure in effect for the day before the date of the entry into force of this Federal Law applies to tax deductions for tax periods that have expired prior to the date of entry into force of this Federal Act. Entry into force of this Federal Law; Tax deductions for tax periods 2012-2013, tax sanction provided for under article 129-3, paragraph 1, of the Tax Code The Russian Federation (in the wording of this Federal Law) does not apply; , when deciding on tax accrual for tax periods 2014-2016, the tax sanction provided for in paragraph 1 of Article 129-3 The Russian Tax Code) (in the version of this Federal Law) applies to 20 percent of the unpaid tax amount; The provisions of article 129-3, paragraph 1, of the Tax Code of the Russian Federation apply to the issuance of tax deductions for tax periods starting from 2017. (...) (...) President of the Russian Federation Dmitry Medvedev Moscow, Kremlin 18 July 2011 N 227-FZ