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Amending Chapter 21 And 25 Of Part Two Of The Tax Code Of The Russian Federation And Article 2 Of The Federal Law "on Amendments To The First And Second Parts Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation

Original Language Title: О внесении изменений в главы 21 и 25 части второй Налогового кодекса Российской Федерации и статью 2 Федерального закона "О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Феде

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RUSSIAN FEDERATION FEDERAL LAW About modifying chapters 21 and 25 of Part Two Tax of the Russian Federation Code and Article 2 of the Federal Law " About the introduction changes in the Part One and the Second Tax Code of the Russian Federation and separate pieces of legislation Russian Federation adopted by the State Duma on November 16, 2012 Approved The Federation Council, on 21 November 2012, class="ed">(In the Federal Law of 23 July 2013) N 215th-FZ) Article 1 Amend Part Two of the Tax Code of the Russian Federation (Collection) of the Russian Federation, 2000, No. 3340; 2001, N 1, article 18; N 33, est. 3413; N 53, sect. 5015; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 6, 10; N 28, est. 2886; 2004, 27, sect. 2711; N 34, st. 3517, 3520, 3525; N 45, sect. 4377; 2005, N 1, st. 30; N 24, est. 2312; N 30, sect. 3128, 3130; N 52, sect. 5581; 2006, N 10, est. 1065; N 23, est. 2382; N 31, est. 3436, 3443; 2007, N 1, est. 31; N 22, est. 2563; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5432; N 49, sect. 6071; 2008, N 27, sect. 3126; N 30, est. 3591, 3614; N 48, est. 5519; N 49, sect. 5723, 5749; N 52, est. 6237; 2009, N 29, sect. 3598; N 30, sect. 3739; N 48, sect. 5711, 5731; N 51, est. 6155; 2010, N 15, sect. 1737, 1746; N 19, st. 2291; N 31, est. 4198; N 32, sect. 4298; N 48, sect. 6247, 6250; N 49, sect. 6409; 2011, N 1, st. 7, 9, 37; N 11, 100. 1492; N 24, est. 3357; N 30, est. 4575, 4583, 4593; N 45, st. 6335; N 47, sect. 6611; N 48, sect. 6729, 6731; N 49, sect. 7014, 7037; 2012, N 19, st. 2281; N 41, est. (5526) the following changes: 1) Paragraph 2, paragraph 2, paragraph 2, of Article 164, amend to read: " margarina, special purpose fats, including cooking, bakery, bakery, substitutes Dairy products, equivalents, improvements and substitutes for cocoa butter, cts, mixtures of flooded; "; (2) in the second paragraph of part two, paragraph 14, paragraph 2, of the word" form approved by the Ministry of Finance of the Russian Federation " to be replaced by the words "as part of tax declaration"; 3) in paragraph 1 of the article 256: a) to add a fourth paragraph to the following fourth paragraph: "Assets pertaining to mobilization capacities are to be depreciate in the order established by this chapter."; b) paragraphs 4 and 5 consider, respectively, paragraphs 5 and 6; 4), article 257, paragraph 1, to read as follows: " When determining the residual value of the fixed assets for which the provisions of the second paragraph of the Convention have been applied, article 258, paragraph 9, of this Code, instead of The original cost is the value at which such facilities are included in the appropriate amortization groups (sub-groups). "; 5) in article 258: (a) Paragraph 4 of paragraph 9 should be redrafted to read: " In the case of a fixed asset in respect of which the provisions of the second paragraph of this paragraph have been applied have been applied earlier than five years from the date of its entry into service, the person who is interdependent with of expenditure of the regular budget of the United Nations The reporting (tax) period under paragraph 2 of this paragraph is to be included in the unrealized income in the reporting period (tax) period in which the implementation was implemented. "; b) paragraph 11. article 259, paragraph 4, as follows: " 4. The depreciation of the assets of the depreciable property, including the fixed assets subject to State registration under the laws of the Russian Federation, shall begin on the 1st day of the month, next month, in which the object was put into operation, regardless of the date of its state registration. "; 7), paragraph 1, paragraph 1, of article 259-3, to be added to the following paragraph: " The provisions of the present the provisions of the subparagraph apply to depreciable fixed assets that have been depreciated (1 January 2014; "; 8), paragraph 1, subparagraph 17, of article 265, paragraph 1, restated: " 17) the cost of mobilization training, including the cost of facilities and facilities, necessary for the implementation of the mobilization plan, except for the cost of acquisition, creation, reconstruction, modernization, technical re-equipment of the depreciable property related to the mobilization capacity; "; 9), paragraph 2 Section 266, to add the following paragraphs: " Debts (debts, uncollectable debts) are also recognized as debts whose non-recovery is confirmed by a judgement of the bailiff of the executive proceedings made in the order, Federal Act No. 229-FZ of 2 October 2007 on executive proceedings, in the event of the return of the executive document, on the following grounds: it is not possible to establish the debtor's location; or to obtain information on the availability of cash and other property valuing, deposit or storage in banks or other credit organizations; the debtor does not have the property to which the recovery can be made, and all accepted bailiff by the bailiff The law measures the search for its property to no avail. "; 10) paragraph 1 (1) of article 268 to be added to the following paragraph: " In case the taxpayer sold the asset earlier than on 5 years from the date of entry into service of the person who is The provisions of the second paragraph of article 258, paragraph 9, of this Code have been applied, and the residual value of the amortised property is increased by the amount of The costs included in the unrealized income in accordance with paragraph 4 of Article 258 of this Code; "; 11) in the third paragraph of Article 269, paragraph 1-1 of Article 269 of the word" 31 December 2012 "to be replaced by the words" 31 December 2013 of the year "; 12) in article 270, paragraph 43, the word" sixth " to read "fifth"; 13) in article 271 (3): (a) to add a new paragraph to the second reading: " The date of the disposal of immovable property shall be deemed to be the date of transfer of the immovable property to that property a transfer act or other instrument for the transfer of immovable property. "; b), the second to fourth paragraphs should be considered as paragraphs 3 to 5 respectively; 14) paragraph 4-1 of Article 276 should read as follows: " 4-1. Losses received during the term of the agreement of trust under which the founder of management is not a beneficiary, from the use of the property transferred to trust management are not taken into account Definition of tax base on tax by founder and beneficiary. ".. Article 2 Article 25 of June 2012 N 94-FZ " On amendments to Parts One and Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3447) The following changes: 1) in article 2: (a) paragraph 5 of paragraph 5 (a) replace the words "received by these cooperatives"; b) in the second indent of paragraph 21 of the word "b". "repair and maintenance services" replaced by "warranty repair and maintenance services"; in), in paragraph 24, paragraph 24, of the word "tax (advance payment)", replace "single tax"; In article 8, paragraph 2 (2), replace the words "in article 346-45" with the words "in paragraph 2 of the article" 346-43 ". Article 3 Article 2 Paragraph 17 of Article 2 of the Article 2 of the Federal Law of November 26, 2008 N 224-FZ" The amendments to Part One, Part 2 of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation. (5519) to be declared null and void. Article 3-1 Set depreciation on depreciable assets that are subject to state registration under the law OF THE PRESIDENT OF THE RUSSIAN FEDERATION Taxpayers who began to amortize depreciated assets since 1 January 2013 in the absence of documented evidence of filing of these rights are exempt from fines and fines for non-payment (partial payment) of the income tax of the organizations in connection with the application of a different order of depreciation against these facilities. (The article is supplemented by the Federal Law of 23 July 2013. N 215-FZ) Article 4 1. This Federal Act shall enter into force on 1 January 2013, but not earlier than one month from the date of its official publication and not earlier than the first number of the regular tax period, with the exception of article 2 of this Federal Law. 2. Article 2 of this Federal Law shall enter into force on the date of the official publication of this Federal Law. 3. The provisions of article 258, paragraph 9, and article 268, paragraph 1, of the Tax Code of the Russian Federation (as amended by the present Federal Law) shall apply to Implementation of core funds effective 1 January 2013. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 29, 2012 N 206-FZ