RUSSIAN FEDERATION FEDERAL LAW On introducing changes to the first and second Tax Code of the Russian Federation and selected pieces of legislation Russian Federation Adopted by the State Duma on June 6, 2012 Approved by the Federation Council on June 15, 2012 (In the wording of federal laws dated 29.11.2012 N 206-FZ; of 03.12.2012 N 243-FZ; of 02.12.2013 N 334-FZ) Article 1 Amend Part One of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, N 28, sect. 3487; 2003, N 22, Text 2066; N 52, est. 5037; 2004, N 31, stop. 3231; 2006, N 31, 100 3436; 2007, N 22, Text 2563; 2010, N 31, sect. 4198; N 48, sect. The following changes: 1) Article 11, paragraph 2, to be supplemented with the following paragraph: " factor-deflator-factor to be established annually for each of the following calendar years and calculated as work the deflator coefficient, which is used for the purposes of the relevant chapters of this Code in the previous calendar year, and the coefficient taking into account the change in the consumer price of goods (work, services) in the Russian Federation in the previous calendar year Calendar year. The deflators are set, unless otherwise provided by the Russian Federation's legislation on taxes and fees, by the federal executive body exercising regulatory functions in the sphere of analysis, and Forecasting of social and economic development, in accordance with State statistical reporting, and is to be officially published in the "Russian Gazette" not later than 20 November of the year in which it is established. deflators. "; 2), article 18, paragraph 2, should be added to paragraph 5 of the following Content: "5) patent tax system.". Article 2 Amend Part 2 of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; N 53, sect. 5023; 2002, N 22, 100 2026; N 30, sect. 3021; 2003, N 1, est. 5, 6, 8; N 21, st. 1958; N 23 2174; N 28, st. 2886; N 46, st. 4443; 2004, N 15, sect. 1342; N 27, est. 2711, 2715; N 30, est. 3083, 3084; N 31, st. 3231; N 34, st. 3518; 2005, N 1, est. 9, 30, 34, 38; N 23, 100. 2201; N 25, st. 2428, 2429; N 27, sect. 2707, 2710, 2717; N 30, st. 3104, 3112, 3129, 3130; 2006, N 1, st. 16; N 10, est. 1065; N 12, est. 1233; N 31, est. 3436, 3452; N 45, est. 4629; N 50, st. 5279, 5286; 2007, N 1, st. 20, 31; N 13, est. 1465; N 23, sect. 2691; N 31, sect. 3991, 4013; N 45, est. 5416; N 49, sect. 6045; N 50, sect. 6237; 2008, N 18, sect. 1942; N 30, sect. 3611, 3614; N 48, sect. 5500, 5503, 5519; N 49, sect. 5723; 2009, N 1, est. 22; N 18, sect. 2147; N 23, st. 2772; N 29, st. 3598, 3602, 3638, 3639, 3641; N 30, est. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5725, 5726, 5731, 5733; N 51, est. 6155; N 52, sect. 6444; 2010, N 15, sect. 1737; N 19, st. 2291; N 21, est. 2524; N 23, st. 2797; N 31, st. 4176, 4186, 4198; N 32, sect. 4298; N 48, sect. 6247, 6251; 2011, N 1, st. 7; N 11, est. 1492, 1494; N 24, est. 3357; N 26, st. 3652; N 30, st. 4575, 4583, 4593, 4596; N 48, st. 6729, 6731; N 49, sect. 7014, 7016, 7037; 2012, N 10, 100 1164; N 19, est. 2281), the following changes: 1) in paragraph 6 of article 170, paragraph 4, the word "translated" should be replaced by the word "transferred"; (2) paragraph 24 of Article 217 shall be declared void; 3) paragraph 3 of Article 2281-1 set out in the following editions: " 3. The amount of the fixed advance payments referred to in paragraph 2 of this article shall be indexed to the deflator for the corresponding calendar year. "; 4) in Article 346-2: (a) In paragraph 5: , in subparagraph 1, the word "declaration" should be replaced by "notice"; , in subparagraph 2, replace the word "declaration" with the word "declaration"; , in the second subparagraph of subparagraph 3, the word "declaration" should be replaced by the word "declaration". "notice"; in subparagraph 4: in the second word "declaration" should be replaced with the word "notification"; in the third word "declaration" should be replaced with the word "notification"; in the first subparagraph of subparagraph 7 the word "declaration" should be replaced by "notice"; b) in subparagraph 3 Paragraph 6 of the word "and individual entrepreneurs", delete; (in), in the first paragraph of paragraph 7, the word "transferred" shall be replaced by the word "transferred"; 5) in article 346-3: (a), paragraphs 1 to 3, amend to read: " 1. The organizations and individual entrepreneurs who have expressed the wish to switch to the payment of a single agricultural tax from the following calendar year shall notify the tax authority at the place where the organization or place of residence is located The individual entrepreneu shall not later than 31 December of the calendar year prior to the calendar year from which they transfer to the payment of a single agricultural tax. The notification shall specify the share of revenue from the sale of their agricultural products, including the primary processing products produced by them from their own agricultural raw materials, or the data on Share of income from agricultural production of own members of agricultural consumer cooperatives, including primary processing products produced by these agricultural raw cooperatives their own production of members of these cooperatives, as well as from performed work (services rendered) to members of these cooperatives in the total income from the sale of goods (work, services), received by them as a result of the calendar year preceding the year in which they are served Notification of the transition to the payment of a single agricultural tax. In the wording of Federal Law of 29.11.2012 N 206-FZ) 2. The newly established organization and newly registered individual entreprenely has the right to notify the payment of a single agricultural tax not later than 30 calendar days from the date of registration in the tax authority specified in A certificate of registration in a tax authority issued in accordance with article 84, paragraph 2, of this Code. In this case, the organization and the individual entrepreneor are recognized by the taxpayers from the date of their registration in the tax authority specified in the certificate of registration in the tax authority. 3. The organizations and individual entrepreneurs who did not notify the transition to the payment of a single agricultural tax within the time limits set out in paragraphs 1 and 2 of this article shall not be recognized by the taxpayers. Taxpayers shall not be eligible until the end of the tax period to switch to a different tax regime unless otherwise specified by this article. "; b) to supplement paragraph 4-1 as follows: " 4-1. Taxpayers have the right to continue to apply a single agricultural tax in the next tax period, in the case of: 1) if the newly created organization or newly registered sole proprio who have taken over the payment of a single agricultural tax, in the manner prescribed by paragraph 2 of this article, in the first tax period, there was no income taken into account in the determination of the tax base; 2) if in the current tax period The taxpayer was not allowed to violate the restrictions and/or inconsistencies the requirements set out in paragraphs 2, 2-1, 5 and 6 of article 346-2 of this Code. "; in) shall be supplemented by paragraph 9, reading: " 9. In the event that the taxpayer is terminated by a tax system for agricultural producers (single agricultural tax), the taxpayer is obliged to notify the termination of the activity. The date of termination of the tax authority at the location of the organization or place of residence of the individual entrepreneor within no later than 15 days from the date of termination of such activity. "; 6) in article 346-5: (a) In paragraph 2: sub-paragraph 16, after the word "accounting" to be supplemented by the word "(financial)"; paragraph 23, paragraph 23, amend to read: " 23) the amount of taxes and charges paid in accordance with the law on taxes and fees, with the exception of the sum of An agricultural tax paid in accordance with this chapter; "; , paragraph 30, to be declared void; b) paragraph 5, subparagraph 1, to be added to the following paragraph: " In case of return The taxpayer is the tax payer of sums previously received in advance payment for the supply of goods, performance, delivery of services, transfer of property rights, return amount decreases the revenues of the tax (accounting) period in which the return is made; "; in) to supplement paragraph 5-1 as follows: " 5-1. Reassessment of property in the form of currency values and claims (obligations) expressed in foreign currency, including foreign currency accounts in banks, due to the change in the official foreign currency exchange rate to the currency of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION "translated" replaced by "transferred"; 8) in article 346-9: a) Paragraph 5 should read: " 5. The single agricultural tax payable after tax period is paid by the taxpayers not later than the time limit set by article 346-10 of this Code for the filing of a tax declaration. "; b) (9) Article 346-10, paragraph 2, should read: " 2. Taxpayers submit the tax declaration: 1) by the end of the tax period no later than 31 March of the year following the tax period, except as provided for in paragraph 2 of this paragraph; 2) no later than the 25th of the month following the month in which the business activity ceased to be terminated in accordance with the notification submitted by the taxpayer to the tax authority in accordance with paragraph 9 of Article 346-3 of this Code as an agricultural producer, recognized in accordance with this chapter. "; 10) in article 346-12: (a) in paragraph 2: , in the first paragraph, replace the word" declaration "with the word" 15 million ". In the words of the president, the dollar will be 45 million rubles. The second paragraph should read: " The size of the organization's income limit, referred to in paragraph 1 of this paragraph, limiting the right of the organization to move to a simplified system shall be taxed not later than 31 December of the current year by the deflator fixed for the following calendar year. "; b) paragraph 2-1 to be declared void; in paragraph 3: in sub-paragraph 9 the words "and individual entrepreneurs" should be deleted; in subparagraph 16 of the word "and intangibles" and the words "and intangible assets" should be deleted; to supplement subparagraph 19 as follows: " 19) organizations and individual entrepreneurs who did not notify the simplified system In paragraph 4, replace the words "transferred" by "transferred", the words "and intangible assets", and the words "to replace". "paragraph 2"; 11) in article 346-13: (a), paragraph 1, next revision: " 1. Organizations and individual entrepreneurs wishing to switch to a simplified tax system from the following calendar year shall notify the tax authority at the location of the individual organization or place of residence. Business at the latest by 31 December of the calendar year prior to the calendar year from which they switch to the simplified taxation system. The notification specifies the selected tax object. The organizations shall also indicate in the notification the residual value of the fixed assets and the amount of income as at 1 October of the year preceding the calendar year from which they are transferred to the simplified taxation system. "; b) In paragraph 2: the first paragraph should read: " 2. The newly established organization and newly registered individual entreprenely has the right to notify the simplified taxation system no later than 30 calendar days from the date of submission to the tax authority specified in the certificate concerning the registration in the tax authority issued in accordance with article 84, paragraph 2, of the present Code. In this case, the organization and the individual entrepreneor are recognized by taxpayers who apply the simplified taxation system from the date of their registration in the tax authority specified in the certificate of registration the body. "; the second paragraph should read: " The organizations and individual entrepreneurs who have ceased to be taxpayers of a single tax on income to be paid, are entitled to take the notice of a simplified tax system since the beginning of the month in which it was terminated their obligation to pay a single tax on the income tax payable. "; in) in paragraph 4: in the first word" 20 million " In the words of the president, the dollar will replace 60 million rubles. " In the event that the taxpayer applies simultaneously the simplified taxation system and the patent system of taxation when determining the value of the income from implementation for the purposes of compliance with the limitation imposed by this paragraph shall take into account income for both specified special tax regimes. "; paragraphs of the second and third paragraphs, respectively, shall be considered as third and fourth respectively; Paragraph 4-1 should read: " 4-1. If, as a result of the tax period, the income of the taxpayer determined in accordance with Article 346-15 and paragraphs 1 and 3 of Article 346-25 of this Code has not exceeded 60 million. Such a taxpayer is entitled to continue application of the simplified system during the tax period, and (or) during the tax period there was no incompatibility with the requirements set out in article 346-12, paragraphs 3 and 4, and article 346-14, paragraph 3, of this Code. tax in the next sales tax period. "; d) in paragraph 5 of the word" paragraphs 4, 4-1 "should be replaced by the words" paragraph 4 "; (e) to supplement paragraph 8 with the following: " 8. In the event that the taxpayer is terminated by a simplified taxation system, he is obliged to notify the termination of the activity, indicating the date on which the tax authority is terminated by the tax authority. find the organization or place of residence of an individual entrepreneor within 15 days of the date of termination of such activity. "; 12) in article 346-14, paragraph 2, of the word" December 20 "read" 31 December "; 13) in Paragraph 1 of article 346-16: a) in subparagraph 2-3 of the words " with paragraph 1 Replace article 262 "with article 262"; (b) in paragraph 22 of the phrase "of the Russian Federation", delete; (c), paragraph 34 should be declared void; 14) article 346-17 should be added to paragraph 5 as follows: " 5. Reassessment of property in the form of currency values and claims (obligations), the value of which is expressed in foreign currency, including foreign currency accounts in banks, in connection with the change in the official rate of foreign currency to the Russian ruble, The Central Bank of the Russian Federation, for the purposes of this chapter, does not produce, revenues and expenses of the revaluation, shall not be defined or accounted for. "; 15) in article 346-18: (a), paragraph 4, shall be stated as follows: editions: " 4. Income received in kind is recorded at market prices determined by reference to article 105-3 of this Code. "; (b) in paragraph 8, the word" transferred "shall be replaced by the word" transferred "; 16) in article 346-21: (a) Paragraph 3, paragraph 3, shall be declared invalid; b) to be added to paragraph 3-1 as follows: " 3-1. Taxpayers who have selected as income tax objects reduce the amount of the tax (advance tax payments) calculated for the tax (reporting) period, to the amount: 1) insurance premiums on the mandatory pension Insurance, compulsory social insurance in the event of temporary incapacity and maternity, compulsory health insurance, compulsory social insurance against accidents at work and professional life of diseases paid (up to the amounts calculated) in the tax (reporting) OF THE PRESIDENT OF THE RUSSIAN FEDERATION Occupational diseases) during the days of temporary incapacity for work paid by the employer and the number of which is established by the Federal Act No. 255-FZ of 29 December 2006 " On compulsory social insurance for in the case of temporary inability to work and maternity ", in part not Covered by insurance payments made to employees by insurance organizations licensed under the laws of the Russian Federation for the implementation of the relevant activity, contracts with employers in The benefit of employees in the event of temporary incapacity for work (except for industrial accidents and occupational diseases) during the days of temporary incapacity for work paid at the expense of the employer and the number of which Federal Act No. 255-FZ of 29 December 2006 compulsory social insurance in the event of temporary incapacity for work and maternity "; 3) payments (contributions) under the voluntary personal insurance contracts entered into by insurance organizations licensed to in accordance with the legislation of the Russian Federation, for the benefit of workers in the case of temporary incapacity for work (other than industrial accidents and occupational diseases) for temporary incapacity for work, paid by The employer's funds and the number of which are set by the Federal Act of 29 December 2006, No. 255-FZ On the Compulsory Social Insurance for Temporary Disability and Maternity. These payments (contributions) reduce the amount of the tax (advance payment) if the amount of the insurance payment under such contracts does not exceed the amount of the temporary assistance allowance determined in accordance with the legislation of the Russian Federation. Disability (except for industrial accidents and occupational diseases) during the days of temporary incapacity for work paid by the employer and the number of which is established by the Federal Act No. 29 December 2006-December 2006 N 255-FZ " On compulsory social insurance in the event of temporary disability and maternity ". The amount of the tax (in advance of the tax) cannot be reduced by more than 50 per cent of the expenses referred to in this paragraph. Individual entrepreneurs who have taken as a tax object the income and do not pay and other rewards to individuals reduce the amount of the tax (the advance payment of the tax) for the insurance contributions paid in The Russian Federation Pension Fund and the Federal Compulsory Health Insurance Fund in a fixed amount. "; (In the wording of Federal Law dated 03.12.2012 . N 243-FZ) , paragraph 1 of paragraph 7, amend to read: " 7. The tax payable at the end of the tax period shall be paid no later than the time limits established for the filing of the tax declaration by article 346-23 of this Code. "; Article 346-23, amend to read: " Article 346-23. Tax declaration 1. According to the results of the tax period, taxpayers submit the tax return to the tax authority at the location of the organization or place of residence of the individual entrepreneor in the following terms: 1) of the organization-no later than March 31 Next year's tax period (except as provided for in paragraphs 2 and 3 of this article); 2) individual entrepreneurs, no later than 30 April of the year following the tax period (s) exceptions to the cases provided for in paragraphs 2 and 3 of this article). 2. The Taxpayer submits a tax declaration not later than the 25th of the month following the month in which the notification submitted to the tax authority in accordance with paragraph 8 of article 346-13 of this Code is terminated Business activities for which the taxpayer has been subject to a simplified taxation system. 3. The Taxpayer submits a tax declaration not later than the 25th of the month following the quarter in which, under article 346 (4) of this Code, it has lost the right to apply the simplified taxation system. "; 19) Article 346-25.1 to declare void; 20) in article 346-26: (a) in paragraph 2: , in subparagraph 3, replace the word "road transport" with "motor vehicles"; replace by "vehicle transport"; sub-paragraph 11 The following wording: "11) the placement of advertisements using external and internal surfaces of vehicles;"; b) in paragraph 2-2: in the first paragraph of the paragraph, replace "does not translate" Right to transfer "; , in subparagraph 1, the word" midpoint "should be replaced by the word" medium "; paragraph 3 should be deleted; in paragraph 2-3: in the first sentence of the first sentence to read " If, after tax period, the taxpayer has an average The number of employees has exceeded 100 and (or) they have been violated with the requirement set out in paragraph 2-2, paragraph 2-2 of this article, it shall be deemed to have lost the right to apply the tax system established by this Chapter, and transferred to the general tax regime from the beginning of the tax period in which the claims were violated. "; the second paragraph to declare invalid; 21) in article 346-27: (a) Paragraph 5 in the following edition: " To be installed in a calendar year 1 = deflator; "; b) paragraph 9, amend to read: " repair, maintenance and washing of motor vehicles-paid services to individuals and organizations on the list of services provided by the Russian Classification of Services to the population and paid services for the technical inspection of motor vehicles for compliance with the mandatory safety requirements for the purposes of OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION This service does not include a vehicle refuelling service, a service for warranty repair and maintenance service, and storage services for vehicle vehicles in paid parking and impapes; "; (B) Federal Law of 29.11.2012 N 206-FZ ) in) paragraph 12 after the words "and other catering facilities," to be supplemented by the words "unclaimed items in pawnshops,"; d) in paragraph 19 of the words "sub-paragraphs 3 and 4" should be replaced by In the words "sub-paragraph 3"; (d) in the last paragraph of the thirty-seventh word "medium", replace the word "medium"; 22) in article 346-28: (a), paragraph 1 should read: " 1. Taxpayers are organizations and individual entrepreneurs operating in the territory of the municipal district, the city district, and cities of the federal importance of Moscow and St. Petersburg, where there is a single tax, entrepreneurial activity activities subject to a single tax and who have paid a uniform tax in accordance with the procedure established by this chapter. The organizations and individual entrepreneurs are switching to the payment of a single tax voluntarily. Taxpayers of the single tax are free to switch to a different tax regime provided by this Code from the following calendar year, unless otherwise specified by this Chapter. "; b) first paragraph 2, set out was revised to read: " 2. Organizations and individual entrepreneurs who wish to pay a single tax are obliged to take into account as taxpayers a single tax on the tax authority: "; in paragraph 3: in the first paragraph of the paragraph "to be registered as tax-tax payers" to be replaced by "willing to pay a single tax", the words " from the start of the business activity subject to taxation a single tax "replace" with the words "from the start of the system" the tax established by this chapter "; the second sentence should be supplemented with the following sentence:" The date on which a single tax is recorded as a taxpayer is the date on which the tax system was applied, as defined by the present chapter, as stated in the statement to register as a taxpayer a single tax. "; paragraph 3, amend to read: " Withdrawal of the taxpayer with a single tax on to stop the business activity subject to taxation Single tax, transfer to a different tax regime, including on the grounds set out in paragraphs 2 to 2 of article 346-26 of this Code, is carried out on the basis of a declaration submitted to the tax authority within five days from the date of termination of the business activity subject to a single tax, or from the day of the transition to a different tax regime, or from the last day of the month of the tax period in which there were violations of the requirements set out in paragraphs 1 and 2 Articles 346 to 26 of this Code. The date of withdrawal from the tax payer of a single tax in the specified cases, unless otherwise specified by this paragraph, shall be deemed to be the date specified in the statement of the termination of the business activity subject to the taxation of a single tax or date The tax period, or the commencement date of the tax period, by which the taxpayer is obliged to switch to the general tax regime on the grounds set out in article 346 to 26 of this Code, respectively. "; paragraph 4 should be added with the words " unless otherwise specified of this paragraph "; to supplement the new paragraph 5 with the following: " When the taxpayer has breached the time limit for the disclosure of an application for removal by the taxpayer in connection with the termination of the business A single tax is implemented not earlier than the last day of the month in which the single tax is recorded and is subject to a single tax. A statement. The date of withdrawal is the last day of the month in which the withdrawal statement is presented. "; paragraph 5 is considered to be the sixth paragraph and the words" in connection with the termination of entrepreneurial activities to be carried out ". Taxation in single tax, "delete; 23) in article 346-29: (a) the table of paragraph 3 should be restated:" | ----------------------- | ---------------------------- | --------- | | Types | Physical Metrics | Basic | | business | | revenue-| | Activities | | Activities | | | | | | | | | | | | | | | | | | | | | (rubles) | | ---------------------------- | ---------------------------- | --------- | | 1 | 2 | 3 | | ----------------------- | ---------------------------- | --------- | --------- | | Home services delivery | Number of workers, | 7 500 | | including individual | | | | | | | ----------------------- | ---------------------------- | --------- | --------- | | Providing veterinary | Number workers, | 7 500 | |including individual | | | | | ----------------------- | ---------------------------- | --------- | | Service delivery | Number of employees | 12 000 | |repair, technical |including individual | | |business|business|business|user | | |washing | | | | | ----------------------- | ---------------------------- | --------- | | Service Delivery by | Total Parking Place | 50 | |granted in | (in square meters) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |motor vehicles | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |] | ----------------------- | ---------------------------- | --------- | | Number | Number | 6 000 | |vehicles | | | | | | | | | | | | | | | | | | | | |]] | Post | Number of boarding | 1 500 | | | | | | | | | | | | | | | | ----------------------- | ---------------------------- | ---------------------------- | --------- | | [ [ Retail]] | The trading floor area (in | 1 800 | |implemented by |square meters) | | | | | | | | | | | | | | | | | | | ----------------------- | ----------------------- | ---------------------------- | --------- | | [ [ Retail]] trade, | Number of trading places | 9 000 | | | | implemented | | fixed | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |objects not permanently | | | | | |trade place in | | | | | does not exceed 5 | | |square meters | | | ----------------------- | ---------------------------- | --------- | | Retail trade, | places | 1 800 | |exercised over | (in square meters) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |objects not permanently | | | |trade network, area | | | | | | | | | | | | | | | | | | ----------------------- | ---------------------------- | ---------------------------- | --------- | | Number of employees, | 4 500 | |retail | | | | | | | ----------------------- | ---------------------------- | --------- | | --------- | | Number of sales | 4 500 | | |use | | |vending machines | | | | ----------------------- | ---------------------------- | --------- | --------- | | Service level | Service area | 1 000 | |public catering | | public catering | | |over [ |meters]] | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ----------------------- | ---------------------------- | --------- | | Service delivery | Number of employees, | 4 500 | |social power |including individual | | |entrepreneurs | | |organization | | | |public power, | | | | | } | | | | | | | | | | | | | | | | | ----------------------- | ---------------------------- | --------- | --------- | --------- | | Extension | { \field { \field { \field | } { \field { \field { \field { \field { \field { \field |use | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | ----------------------- | ---------------------------- | --------- | --------- | | Propagation | Exponent area | 4 000 | |outer |surface (in square | | |meters) | | | | | structures | | | | |automatically | | | |changing the image | | | | ----------------------- | ---------------------------- | --------- | --------- | | Extension | Light area | 5000 | |outer |surface (in square | | |hyper-|meters) | | | | | | | | | ----------------------- | ---------------------------- | --------- | | Advertise with | Number of transports | 10,000 | |tools used | | |external and internal |to place an advertisement | | |surfaces | | | |vehicles | | | ----------------------- | ---------------------------- | --------- | --------- | | Service delivery by | Total space | 1000 | | | for temporary location | | location and | | location and residence | | |residence |meters) | | | ----------------------- | ---------------------------- | --------- | | Service Delivery by | Number of Transferred to | 6 000 | |provisional ownership and (or) | | |ownership and (or) |in the use of trade places | | |use of trade | objects inpatient | | |places | | | | | [ |]] [ [ public |]] [ [ organization]] s |halls, objects | | | |inpatient | | | |trade network, and also | | | | organizational objects | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |not more than 5 | | | |square meters | | | ----------------------- | ---------------------------- | --------- | --------- | | Service rendering | | #1 200 | 1 200 | |transfer to temporary |temporary ownership and (or) | | |ownership and/or use of trade | | |use of trade |places, objects | | |places in |non-fixed trade | | | stationary]] s, [ [ organization]] s, [ [ network]] s, and [ [ public]] s power (in | | | square meters) | | |rooms, objects | | | |infixed | | | |trade network, and also | | | organizational objects | | | Catering | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |visitors if | | | | | | | | | | | | | | | | | | | | | | | |]] | Service delivery by | Number of transferred in | 10,000 | | 10 000 | |provisional ownership and (or) | | |ownership and/or use of land | | land|usage | | |plots for | | | |locations of objects | | | |fixed and | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |exceeds 10 | | | |square meters | | | ----------------------- | ---------------------------- | --------- | --------- | | Service delivery by | #1 000 | 000 | |transfer to temporary | temporary possession and/or | | | ownership and/or use of land | | |use|land (in square | | |meters) | | | | | | fixed and | | | | static | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |trade network, as well as | | | |objects of organization | | | | | | | | | } { { \field | } { { \field | } { { \field | } { { \field | } { { \field | } { { \b } { \b } { \b } { { \b } meters | | | | ----------------------- | ---------------------------- | --------- | "; (b) Paragraph 10 should read: " 10. The amount of the monthly income in the quarter, during which the organization or individual entrepreneor is taken into account in the tax authority as the tax payer of the single tax, is calculated from the date of the organization's production or an individual entreprenely on the tax authority as a taxpayer of a single tax. The amount of disposable income per quarter during which the taxpayer is removed from accounting for the cessation of business activities taxable by a single tax is calculated from the first day of the tax period to the date The removal from the tax authority specified in the notification of the tax authority on the withdrawal of the organization or individual entrepreneo from the account as a taxpayer of a single tax. In the event that an organization or individual entrepreneis is taken to account in a tax authority as a tax payer for a single tax, or the removal of the tax is not on the first day of the calendar month, the size of the tax shall be the same as the first day of the tax month. The monthly income for this month is calculated based on the actual number of business days by the organization or individual entrepreneu of the business activity, as follows: Db of FP vd = _______ KD KD, CD 1 where VD is the amount of monthly income in the month; DB-base rate of return adjusted to K coefficis 1 and K; 2 FP = physical quantity; calendar days in month; CD-Actual the number of days of implementation 1 business activity in the month as a tax payer. "; 24) in article 346-32: (a) paragraph 1 of the budget of the Russian Federation The Federation at the point of incorporation into the tax authority as a a single tax, in accordance with article 346-28, paragraph 2, of this Code; (b), paragraph 2, amend to read: " 2. The amount of the single tax calculated for the tax period is reduced by the amount of: 1) insurance contributions to compulsory pension insurance, compulsory social insurance for temporary disability and maternity, Compulsory health insurance, compulsory social insurance against accidents at work and occupational diseases paid (up to the amounts calculated) in this tax period in accordance with the law THE RUSSIAN FEDERATION Employees; (2) of the cost of temporary incapacity benefits (except for industrial accidents and occupational diseases) in accordance with the legislation of the Russian Federation Employer incapacity paid by the employer and whose number is established by the Federal Act of 29 December 2006 No. 255-FZ On the Compulsory Social Insurance for Temporary Disability and the Maternity, in part not covered by insurance payments made to employees Insurance organizations licensed under the laws of the Russian Federation to carry out the relevant activities, contracts with employers in favour of employees in case of temporary assistance Disability (excluding accidents at work and occupational diseases) during the days of temporary incapacity paid by the employer and whose number is established by the Federal Act of 29 December 2006 of the year N 255-FZ " On compulsory social insurance in the event of a temporary and in connection with maternity "; 3) payment (contributions) of voluntary personal insurance contracts concluded with insurance organizations licensed under Russian law Federation, for the benefit of workers in the case of temporary incapacity for work (except for industrial accidents and occupational diseases) for the days of temporary incapacity for work, which are paid out of the employer's funds and whose number is fixed Federal Act No. 255-FZ of 29 December 2006 entitled "Compulsory social insurance for temporary disability and maternity". These payments (contributions) reduce the amount of the single tax if the amount of the insurance payment under such contracts does not exceed the amount of the temporary disability benefit determined in accordance with the legislation of the Russian Federation (with the exception of On the day of temporary incapacity for work paid by the employer and the number of which is established by the Federal Act of 29 December 2006, No. 255-FZ " compulsory social insurance in the event of temporary incapacity to work and link with motherhood "."; in) to supplement paragraph 2-1 as follows: " 2-1. The insurance payments (contributions) referred to in paragraph 2 of this article reduce the amount of the single tax calculated for the tax period in the event of payment in favour of workers employed in the areas of activity of the taxpayer under which is paid a single tax. However, the amount of the single tax shall not be reduced by more than 50 per cent in the amount of expenditure referred to in this paragraph. Individual entrepreneurs who do not make payments and other remuneration to individuals reduce the amount of the single tax on paid insurance contributions to the Pension Fund of the Russian Federation and the Federal Fund. compulsory health insurance of fixed size. "; (In the federal statutes, 29.11.2012 N 206-FZ; dated 03.12.2012 N 243-FZ) 25) Article 346-33 to declare invalid; 26) section VIII-1 to supplement Chapter 26-5 as follows: " CHAPTER 26-5. PATENATE SYSTEM OF TAXATION Article 346-43. General provisions 1. The Patent Tax System shall be established by this Code and shall be enacted in accordance with this Code by the laws of the constituent entities of the Russian Federation and shall be applied in the territories of the constituent entities of the Russian Federation. The Patent System of Taxation is used by individual entrepreneurs, along with other taxation regimes provided by the laws of the Russian Federation on taxes and fees. 2. The Patent Taxation System applies to the following kinds of business activity: 1) repair and sewing, fur and leather products, headgear and textiles, repair, sewing and knitting knitted goods; 2) repair, cleaning, painting and footwear; 3) hairdressing and beauty services; 4) dry cleaning, laundry and laundry services; 5) metal production and repair halanteres, keys, license plates, street signs; 6) repair and maintenance of household radio equipment, household appliances and appliances, watches, repair and manufacture of metal products; 7) repair of furniture; 8) services of photo-studio, photo and film laboratories; 9) Maintenance and repair of motor vehicles and motor vehicles, machinery and equipment; 10) road transport of goods by road; 11) provision of road transport services transport of passengers by road; 12) Repairs to housing and other structures; 13) installation, electrical, plumage, sanitary and welding services; 14) services on the glazing of balconies and lodgings, cutting of glass and mirrors, artistic processing Glass; (15) training and tutoring services; (16) care and care services for children and patients; 17) glassware and recycled services, except for scrap metal; 18) veterinary services; 19) the rental (rental) of residential and Non-residential premises, villas, land owned by an individual entrepreneu; 20) production of handicrafts; 21) other services of a production nature (services for the processing of agricultural products and forest gifts, including in the grinding of grain, cereals, processing of oil salami, manufacture and smoking of sausage, processing of potatoes, processing of a long-washed wool on a knitting yarn, animal hides, hair cutting, pet stripings, repairs and Manufacture of bonidery and pottery, protection of orchards, vegetable gardens and green plants from pests and diseases; manufacture of vagine footwear; manufacture of agricultural implements from the customer material; robbery of metal, glass, porcelain, wood, ceramics; the manufacture and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for vegetable gardens and sawing; repair and manufacture of eyeglasses; production and printing of business cards cards and tickets for family celebrations; overflight, Brochering, finishing, mapping; charging of gas cartridges for siphons, replacing elements of power in electronic watches and other devices); 22) production and restoration of carpets and carpets; 23) repair jewelry, jewelry; 24) chanka and engraving of jewellery; 25) mono-tonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, overwriting of music and literary works on magnetic tape, compact disc; 26) residential and housekeeping services; 27) residential and artwork services; 28) physical training and sports; 29) services of porters at railway stations, bus stations, airport terminals, airports, seaports, river ports; 30) service toilets; 31) kitchen cooks; 32) provision of services for the carriage of passengers by water; 33) provide water transport services; 34) marketing services (storage, sorting, drying, washing, packaging, packaging and transportation); 35) services, Agricultural production (mechanized, agrochemical, land reclamation, transport); 36) green and ornamental services; 37) hunting and hunting; 38) medical training activity or pharmaceutical activity by a person licensed for these activities; 39) carrying out private detective work by a licensed person; 40) hire services; 41) Excursion services; 42) ceremonial services; 43) ritual services; 44) street patrols, guards, watchmen and walters; 45) retail trade through facilities Trade area network with no more than 50 square metres each trade organization; 46) retail trade, which is carried out through fixed trading networks that do not have trading rooms, as well as through non-fixed trading network facilities; 47) public services meals provided through catering facilities with a floor area of 50 square metres for each catering facility. 3. For the purposes of subparagraphs 45-47 of paragraph 2 of this article, the following concepts are used: 1) retail trade-business activities related to trade in goods (including cash and payment methods) on the basis of retail sales contracts. This type of business activity does not include the implementation of the excisable goods mentioned in Article 181, paragraph 1, subparagraphs 6-10 of this Code, food and beverage products, including alcoholic beverages, as in packaging and packaging. and without such packaging and packaging, in bars, restaurants, cafes and other facilities of catering, gas, cargo and special vehicles, trailers, semi-trailers, trailers-disbandment, bus of any type Samples and directories outside the fixed network (including mail (a parcel of goods), as well as via tele-shops, telephone and computer networks, transfer of medicines on preferential (free) prescriptions, as well as products of own production (manufacture). The sale of goods and (or) public catering products made in these vending machines is for the purposes of this chapter in the retail trade; 2) a stationary trading network with trading rooms, A trading network located in the trade-oriented buildings and structures (parts thereof) with special equipment for the retail trade and customer service. This category includes shops and pavilions; (3) the store is a specially equipped building (part of it), which is intended for the sale of goods and services to the customers and the secured trading, supply, administrative and household premises, as well as premises for reception, storage and preparation for sale; 4) pavilion-building which has a trading hall and designed for one or more jobs; 5) the area shop floor-part of the store, pavilion, occupied by equipment intended for Stages, demonstrations of goods, cash payments and customer service, area of cash registers and cashiers, area of service personnel, as well as aisle area for buyers. The trading floor area also includes the rental part of the trading floor area. The area of daily, administrative and residential premises, as well as premises for the reception, storage and preparation of goods for sale in which no customer service is available, does not apply to the area of the trading floor. The area of the trading hall is determined on the basis of the property survey and legal documents; 6) the area of the visitors ' service area-the area of specially equipped premises (open areas) of the organization's object Catering for consumption of cooking, confectionery and (or) purchase goods, as well as for leisure time determined on the basis of counts and documents; 7) a fixed trading network that has no trading halls, a trading network, located in buildings, structures and structures (parts thereof) that do not have separate and specially equipped premises, as well as in buildings, structures and structures (parts thereof) used for the purpose of Retail sales contracts and tendering. This category includes retail markets, fairs, kiosks, tents, vending machines; 8), a building that does not have a trading floor and is designed for one job seller; 9) tent- assembly structure, which is equipped with a counter without a trading room; 10) an unfixed trading network-a trading network operating on the principles of trade and trade, as well as objects of trade which are not relevant to trade network; 11) Trading outside the fixed retail network using specialized or specially equipped vehicles, as well as mobile equipment, which is used only with the vehicle. This type of trade includes trading using a car, a car shop, a car dealer, a car trailer, a mobile vending machine; 12) a [ [ trade]] in [ [ retail trade]], which is carried out outside of fixed retail trade of the network by direct contact between the seller and the buyer in the organizations, the transport, the house or the street. This trade includes trade from hands, trays, carts and handsets; 13) catering services-cooking services and (or) confectionery, creating conditions for consumption and (or) The realization of ready-made culinary products, confectionery and (or) purchase goods, as well as leisure time. The catering services do not include the production and implementation of the excisable goods referred to in article 181, paragraph 1 (3) of this Code; 14) a catering facility with a service room Visitors, building (part) or building designed to provide catering services and having a specially equipped area (open area) for the consumption of finished cooking products, confectionery products and (or) purchase and leisure activities; 15) organization object Catering without a public catering facility, a catering facility that does not have a specially equipped area (open area) for cooking, confectionery, and (or) of the purchase of goods. This category of catering facilities includes kiosks, tents, shops (departments) in restaurants, bars, cafes, cafeterias, diners and other similar catering points; 16) open platform- specially equipped for the public catering area located on the plot of land. 4. For the purposes of this chapter, the inventory and legal documents include any documents available from an individual entrepreneinev to a stationary commercial network (catering organization) containing information on the The assignment, design and layout of the facility, as well as information confirming the right to use the object (contract for the sale of non-residential premises, technical passport for non-residential premises, plans, schemes, etc.) replication, lease (sublease) or part of an unoccupied space (part), authorization for the right of visitors to the public and other documents). 5. When applying a patent tax system, an individual entrepreneor is entitled to hire employees, including under civil contracts. At the same time, the average number of employees, determined in accordance with the procedure established by the federal executive authority in the field of statistics, should not exceed 15 persons for all types of business. Activities undertaken by an individual entrepreneor. 6. The patent system of taxation does not apply to the business activities referred to in paragraph 2 of this article if they are carried out under a simple partnership (joint activity contract) or Contract of trustee of property. 7. The laws of the constituent entities of the Russian Federation establish the amount of the annual income potentially available to an individual entrepreneor for the types of business in respect of which the patent system is applied taxation. At the same time, the minimum size of the potential to receive an individual entrepreneu cannot be less than 100,000. His income exceeded 7 million rubles (in $10 million). If not otherwise specified in paragraph 8 of this article. 8. The constituent entities of the Russian Federation are entitled: (1) to establish the size of the annual income potentially available to an individual entrepreneor for activities in respect of which the patent system is applied to differentiate between the types of business activity referred to in paragraph 2 of this article, if such differentiation is envisaged by the Russian Classification of Services to the Population or the Russian Classification of Types of Economic Activities. Activity; 2) establish an additional list The nature of business activities relating to domestic services in accordance with the Russian Classification of Services to the Population not referred to in paragraph 2 of this Article, for which the patent system of taxation is applied; 3) establish the size of the potential for individual entrepreneurs to receive annual income, depending on the average number of employees, the number of vehicles. With regard to the types of business activities referred to in paragraphs 19, 45-47 of paragraph 2 of this article, the size of the potential to be obtained by an individual entrepreneor may also be fixed according to the number of detached objects (areas); 4) to increase the maximum size potentially possible for an individual entrepreneural; the activities referred to in paragraphs 9, 10, 11, 32, 33, 38, 42, 43, paragraph 2, of this report Articles; No more than five times on all business activities for which the patent tax system is applied in a city with a population of more than one million people; No more than ten times the types of business referred to in paragraphs 19, 45 to 47 of paragraph 2 of this article. 9. The minimum and maximum potential annual income specified in paragraph 7 of this article is subject to indexation to the factor-deflator set for the corresponding calendar year. 10. The application of the patent tax system by individual entrepreneurs provides for their exemption from the obligation to pay: 1) a tax on the income of individuals (in terms of income derived from species (a) (a) (b) (c). which are subject to the patent tax system). 11. Individual entrepreneurs applying the patent tax system are not recognized by taxpayers of the value-added tax, with the exception of the value added tax payable under this Code: 1) in the conduct of business activities for which a patent tax system is not applied; 2) in the case of the importation of goods into the territory of the Russian Federation and other territories under its jurisdiction jurisdiction; 3) in the conduct of operations set out in in accordance with article 174-1 of this Code. 12. Other taxes are paid by individual entrepreneurs who apply the tax system in accordance with the law on taxes and duties, and also perform the duties of tax agents provided for in this Code. Article 346-44. Taxpayers 1. Individual entrepreneurs who have gone to the taxation system in accordance with the procedure established by this chapter are recognized by taxpayers. 2. The transition to a patent system of taxation or a return to other tax regimes by individual entrepreneurs is voluntarily undertaken in accordance with the procedure established by this chapter. Article 346-45. The order and conditions for the beginning and termination of the application of the patent tax system 1. The document certifying the right to apply a patent tax system is the patent for one of the business activities against which the patent system has been introduced by the law of the subject of the Russian Federation taxation. The form of the patent is approved by the federal executive authority responsible for the control and supervision of taxes and duties. (Spconsumed by Federal Law of 02.12.2013) N 334-FZ) The patent acts on the territory of the constituent entity of the Russian Federation specified in the patent. A individual entrepreneor who has received a patent in one constituent entity of the Russian Federation has the right to obtain a patent in another subject of the Russian Federation. 2. The individual entrepreneor submits personally or through a representative, sends an application for a patent to a tax authority by means of an e-mail with an inventory of the attachment, or by means of electronic communication via telecommunication channels place of residence not later than 10 days prior to the start of the application by an individual entrepreneor of the patent system of taxation. In case the individual entrepreneu plans to carry out a business activity on the basis of a patent in the constituent entity of the Russian Federation, which does not consist of a tax office at the place of residence or in quality The tax payer applying the tax system shall apply to any territorial tax authority of that subject of the Russian Federation for the choice of an individual entrepreneor. When an application is sent to receive a patent by mail, the date of its submission is the date of dispatch. When an application is submitted for a patent on telecommunications channels, the date of its submission shall be deemed to be the date on which it is submitted. 3. The tax authority is obliged, within five days from the date of receipt of the patent application, to issue a patent to the individual entrepreneu or to notify him of the refusal of the patent. Notice of the refusal of a patent shall be notified to the sole proprieor within five days of the decision not to grant the patent. The notification of refusal of a patent shall be issued to the individual entrepreneor under receipt or in another manner showing the date of receipt. The notification shall be deemed to have been received at the end of six days from the date of the execution of the registered letter when notifying the refusal of a registered mail. 4. The reason for refusal by the tax authority to issue a patent to an individual entrepreneu is: (1) the non-conformity in the application for a patent of the type of business activity of the list of business activities, in In accordance with article 346-43 of this Code, a patent system is introduced in the territory of the constituent entity of the Russian Federation; 2) a patent term not in conformity with paragraph 5 of this article; 3) violation of the terms of the transition to the patent system The amount of taxes imposed by the second paragraph of paragraph 8 of this article; 4) the existence of a tax on a tax payable in connection with the application of the taxation system. 5. The patent is issued at the choice of an individual entrepreneor for a period from one to twelve months inclusive within a calendar year. 6. Taxpayers are considered to have lost the right to apply a patent tax system and have converted to a common tax regime from the beginning of the tax period to which it was granted a patent in the case of: 1) if the calendar began with the beginning of the calendar In accordance with article 249 of the Code of Taxation, all business activities for which the patent tax system applies have exceeded 60 million dollars. If the taxpayer has not been paid by the tax on time, the tax has been paid by the taxpayer during the tax period, if the taxpayer has not been paid by the tax payer. established by article 346-51 of this Code. If the taxpayer applies both a patent tax system and a simplified taxation system, when determining the value of the proceeds of enforcement for the purposes of compliance with the restriction imposed by the present The income of both special tax regimes is taken into account. 7. Amount of tax payable under the general tax regime for the period in which the individual entrepreneor has lost the right to apply a patent tax system on the grounds referred to in paragraph 6 of this article, In accordance with the law of the Russian Federation on taxes and fees for newly registered individual entrepreneurs, they are calculated and paid by the individual entrepreneor. In so doing, these individual entrepreneurs do not pay penalties in the event of late payment of the advance payments on taxes payable under the general tax regime during the period for which the patent was issued. The amount of the tax on the income of natural persons to be paid for the tax period in which the individual entrepreneor has lost the right to apply a patent tax system in accordance with paragraph 6 of this article shall be reduced by The amount of the tax paid in connection with the application of the patent system of taxation. 8. The individual entrepreneor is obliged to declare to the tax authority the loss of the right to apply the patent tax system on the grounds referred to in paragraph 6 of this article and to switch to a general tax regime or termination Business activities subject to a patent tax system within 10 calendar days of the occurrence of the circumstance that is the basis for the loss of the right to apply a patent system of taxation, or from the date of termination of the business in respect of which The application of a patent tax system. Individual entrepreneor, who has lost the right to apply a patent tax system or has terminated the business activity for which the patent tax system was applied, before the expiry of the term Patent activities may again shift to a patent tax system for the same type of business activity no earlier than in the following calendar year. Article 346-46. taxpayer accounting 1. The individual entrepreneu's application as a taxpayer applying the patent tax system is made by the tax authority, to which he applied for a patent, on the basis of the said application 5 days from the date of receipt. The date on which the individual entrepreneis submitted to the tax authority on the basis of this paragraph is the date of commencement of the patent. 2. The withdrawal from the tax authority of an individual employer applying the patent system shall be carried out within five days from the date of expiry of the patent, unless otherwise provided for in this article. 3. Removal from the tax authority of an individual entrepreneor who has lost the right to apply a patent tax system and has gone to a general tax regime or discontinued the business activity for which The application of the patent tax system shall be carried out within five days from the date of receipt by the tax authority of the application submitted to the tax authority in accordance with paragraph 8 of article 346-45 of this Code. The date of removal from the tax authority of an individual entrepreneor is the date on which the individual entrepreneis was transferred to the general tax regime or the date of termination of the business activity for which The application of a patent tax system. Article 346-47. Taxation object The tax object recognizes the potential for the annual income of an individual entrepreneor in the relevant type of business activity established by the law of the subject of the Russian Federation THE RUSSIAN FEDERATION Article 346-48. The tax base 1. The tax base is defined as a monetary expression of the potential for an individual entreprenein to receive an annual income from a type of business activity for which a patent tax system is applied in of the constituent entity of the Russian Federation. 2. The legal entity of the Russian Federation set for a calendar year is the size of the potential annual income to be received by an individual entrepreneor in the following calendar year (the following calendar years), unless it is changed OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 346-49. Fiscal Period 1. The tax period shall be recognized as a calendar year, unless otherwise stipulated by paragraphs 2 and 3 of this article. 2. If a patent is granted for a period of less than a calendar year under article 346-45, paragraph 5, of this Code, the tax period shall be deemed to be a tax period. 3. If the sole proprio business has ceased business activity for which the patent tax system has been applied, the tax period shall be recognized as the period from which the patent is valid until the date of expiry of the patent. The termination of such activities as specified in the statement submitted to the tax authority pursuant to paragraph 8 of article 346-45 of this Code. Article 346-50. The sales tax rate The tax rate is set at 6 percent. Article 346-51. { \b Sales tax } { \b } { \b } { \b } Tax is calculated as the corresponding tax rate the percentage of the tax base. If a patent is obtained by an individual entrepreneor for a period of less than twelve months, the tax is calculated by dividing the amount of the potential to the individual entreprene-person's annual income by twelve months and multiplication of the result by the number of months of the period for which the patent was issued. 2. The individual entrepreneor, who has gone to the taxation system, pays a tax on the place of registration in the tax authority: 1) if the patent is received for a period of up to six months-the amount of the full amount of the tax in not later than twenty-five calendar days after the commencement of the patent; (2) if the patent is received from six months before the calendar year: one third of the tax amount not later than twenty-five calendar days ' days after the commencement of the patent; of two thirds of the tax on time not later than 30 calendar days before the end of the tax period. Article 346-52. The Tax Declaration The tax declaration for tax payable in connection with the application of the tax system does not appear in the tax authorities. Article 346-53. Tax accounting 1. Taxpayers for the purposes of paragraph 7 of article 346-45 of this Code are taking account of the proceeds from the sales register of the individual entrepreneor applying the patent system of taxation, the form and order of which is approved OF THE PRESIDENT OF THE RUSSIAN FEDERATION The specified revenue book is maintained separately for each patent. 2. For the purposes of this chapter, the date of receipt of income is defined as the day: (1) the payment of income, including the transfer of income to the taxpayer's accounts in banks or on his behalf to third parties, when receiving monetary income; (2) Transfer of income in kind-when receiving income in kind; 3) to receive other property (works, services) and (or) property rights, as well as payment of the debt (payment) to the taxpayer by other means. 3. When used by the buyer in the calculations for the goods (work, services), property rights of the promissory note, the tax payer's date of payment is recognized as the date of payment of the promissory note (a) or the date of transfer by the taxpayer of the specified promissory note to a third party. 4. If the taxpayer returns the amounts previously received in advance payment for the supply of goods, performance of works, services, transfer of property rights, the amount of return decreases the revenues of the tax period in which the goods were produced Return. 5. Revenue expressed in foreign currency is taken into account in aggregate with income expressed in roubles. At the same time, the income expressed in foreign currency is recalculated in rubles at the official exchange rate of the Central Bank of the Russian Federation set on the date of receipt of the income. Revenues received in kind are accounted for at market prices determined in accordance with the provisions of Article 105-3 of this Code. 6. If an individual entrepreneis applies a patent tax system and carries out other types of business for which he/she is subject to a different tax regime, he/she is obliged to take account of property, liabilities and operations according to the order established under the applicable tax regime. ". Article 3 Article 3 Add to Budget Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3823; 2004, N 34, sect. 3535; 2005, N 27, sect. 2717; N 52, sect. 5572; 2006, N 43, sect. 4412; N 52, sect. 5503; 2007, N 18, 100 2117; N 46, st. 5553; N 50, st. 6246; 2008, N 48, sect. 5500; N 52, sect. 6236; 2009, N 1, sect. 18; N 30, est. 3739; N 39, sect. 4532; N 52, est. 6450; 2010, N 21, sect. 2524; N 46, st. 5918; 2011, N 15, sect. 2041; N 49, sect. 7039), the following changes: 1) paragraphs 20 and 22 of article 56, second paragraph 2, to declare void; 2) in the third paragraph of article 61, paragraph 2, of the figure "35", replace "50"; 3) in article 61-1, paragraph 2: (a) In the fifth paragraph, replace "35" with "50"; b) in the sixth paragraph of "70" replace "100"; in) with the following paragraph: " taxes levied on application of the taxation system, 100 per cent; "; 4) in paragraph 2 Articles 61 to 2: (a) In the fourth paragraph, replace "70" with "100"; b), add the following paragraph: "taxes levied on the application of the tax system: 100 per cent." Article 4 Article 33 of the Federal Law of 15 December 2001 N 167-FZ " On compulsory pension insurance in Russian Federation " (Legislative Assembly of the Russian Federation) Federation, 2001, N 51, Art. 4832; 2004, N 30, sect. 3088; 2009, N 30, sect. 3739; 2010, N 40, sect. 4969; N 42, est. 5294; N 50, sect. 6597; 2011, N 1, st. 44; N 45, sect. 6335; N 49, sect. 7043, 7057) the following changes: 1), add the following: "14) for individual entrepreneurs applying the tax system except for individual entrepreneurs" The entrepreneurs carrying out the business activities mentioned in subparagraphs 19, 45-47 of paragraph 2 of Article 346-43 of the Tax Code of the Russian Federation. "; Article 5 Paragraph 1 of Article 2 of the Federal Law of 22 May 2003 N 54-FZ Russian Federation of the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law 1957; 2009, 2776; N 29, st. 3599; 2010, N 31, sect. 4161; 2011, N 27, sect. 3873), amend to read: " 2-1. Organizations and individual entrepreneurs who are taxpayers of the single tax on the income for certain activities, in the conduct of business activities set out in article 346-26 of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Federation provides for the application of the patent system and are not subject to the provisions of paragraphs 2 and 3 of this article, may carry out cash payments and/or settlements using payment cards without the use of cash registers, provided that the payment is made on demand. Customer (s) of the document (sales receipt, receipt or other document confirming receipt of cash for the relevant goods (work, service). The document is issued at the time of payment of the goods (work, services) and must contain the following information: ". Article 6 Article 58 of the Federal Law dated July 24, 2009 N 212-FZ" On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, F OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3738; 2010, N 42, sect. 5294; N 49, sect. 6409; N 50, sect. 6597; 2011, N 1, st. 44; N 45, sect. 6335; N 49, sect. 7043, 7057) the following changes: 1) to supplement paragraph 14 with the following: " 14) for individual entrepreneurs applying the patent tax system, except for individual entrepreneurs, Article 346, paragraph 2, of the Tax Code of the Russian Federation, article 346, paragraph 2, of the Tax Code of the Russian Federation. Article 7 1. Recognize repealed: 1) paragraphs 1, 2 (paragraph 2 of article 346-21, paragraph 3, articles 346-22 and 346-33 of the Tax Code of the Russian Federation), article 1 of the Federal Law dated July 24, 2002 N 104-FZ " On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain other legislative acts of the Russian Federation " OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, the Russian Federation, the Russian Federation, the Russian Federation, the Republic of Turkey, 3021); 2) Article 1 of the Federal Law of 11 November 2003 N 147-FZ " On introducing amendments to Chapter 26-1 of Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4443) Article 346-9 of the Tax Code of the Russian Federation; 3) article 1 of the Federal Act of 28 December 2004 183-FZ "On introducing amendments to some legislative acts of the Russian Federation in connection with the formation of the Federal Treasury" (Assembly of Laws of the Russian Federation, 2005, N 1, Art. (9) Part of paragraph 6 of article 346-9, articles 346 to 22 and 346-33 of the Tax Code of the Russian Federation; 4) paragraph 20 (a), paragraph 6, subparagraph 3 (a), paragraph 9, article 1, paragraph 12, of the Federal Law N 101-FZ " On making changes to chapters 26-2 and 26-3 of the Second Tax Code of the Russian Federation and some pieces of legislation OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3112); 5) Paragraph 4, article 1, paragraph 4, of the Federal Act of 13 March 2006, N 39-FZ " On making changes to chapters 26-1 and 26-3 parts of the Second Tax Code of the Russian Federation and article 2-1 of the Federal Law " On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain other acts of the legislation of the Russian Federation on taxes and The Convention on the Status of Women, as well as the provisions of the Convention on the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1233); 6) Article 2, paragraph 58, of the Federal Law of July 27, 2006 N 137-FZ " On introducing changes to Part One and Part Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3436); 7) paragraph 20 of Article 1 of the Federal Law of 17 May 2007 N 85-FZ " On introducing changes to chapters 21, 26-1, 26-2 and 26-3 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2691); 8) paragraphs 19 and 20 of article 50 of the Federal Law of 8 November 2007 N 257-FZ " On roads OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5553); 9) paragraph 15, paragraph 5 of subparagraph (b) and paragraph 3 of article 1, paragraph 16, of the Federal Law of 22 July 2008 The Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Russian Federation, the Law of the Republic of the Russian Federation. 3611); 10) Federal Act of 19 July 2009 No. 201-FZ " On amending article 346-25.1 of part two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3638); 11) article 1, paragraph 3, and article 3 of the Federal Law of 19 July 2009 N 204-FZ "On making changes to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3641); 12) article 18, paragraph 6, and article 24, paragraphs 12 and 14, of the Federal Law of 24 July 2009 N 213-FZ " OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Federal Fund for Compulsory Medical Insurance and the territorial funds of compulsory health insurance " (Legislative Assembly of the Russian Federation, 2009, N 30, sect. 3739); 13) paragraph 19 of Article 1 of the Federal Law of 28 November 2011, No. 338-FZ " On amendments to Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7016. 2. Article 1, paragraph 1, subparagraph 1 (a), of the Federal Act of 19 July 2009, No. 204-FZ, "On amendments to Part Two" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3641). Article 8 1. The laws of the constituent entities of the Russian Federation on the introduction of a patent system in the territory of the Russian Federation from 1 January 2013 shall be published no later than 1 December 2012. 2. Individual entrepreneurs who plan to apply a patent tax system on 1 January 2013 must apply for a patent not later than 20 December 2012 in the manner provided for in article 346-45 The Russian Federation Tax Code . The tax authority refuses to grant a patent if the patent's patent term is less than one month or more than twelve months or the type of business is not specified in paragraph 2 of the article 346-43 Tax Code of the Russian Federation (in the wording of this Federal Law). In the wording of Federal Law of 29.11.2012 N 206-FZ) 3. Since the date of the official publication of this Federal Law, the patents provided for in articles 346-25.1 of the Tax Code of the Russian Federationmay be issued. to be issued to individual entrepreneurs for a term of 31 December 2012 inclusive. Patents issued prior to the date of the official publication of this Federal Act expire after 1 January 2013 and expire on 31 December 2012. The value of the patent is to be calculated according to the actual duration of the patent, the set-off (return) in the order provided for in article 78 The Russian Tax Code. 4. The deflator, which takes into account the changing consumer price of goods (work, services) in the Russian Federation, is set for 2013 for the purposes of chapter 26-2 and chapters 26-5 of part two Tax Code of the Russian Federation (in the version of this Federal Law) is equal to 1. Article 9 1. This Federal Act shall enter into force on 1 January 2013, with the exception of the provisions for which this article establishes a different time frame for their entry into force. 2. The paragraphs of the first, the third, the sixth to fifty-third, the ninety-fifth-one-hundred-and-eighth, one-hundred-and-twenty-one-one hundred and twenty-one-one hundred and twenty-third paragraph 26 of Article 2 of this Federal Law shall enter into force on 1 December 2012. 3. Article 8 shall enter into force on the date of the official publication of this Federal Law. 4. Paragraph 10, subparagraphs (a) and (b), paragraph 10, subparagraph (a) and (a), paragraph 11 (a), article 2, paragraph 12, of article 7, paragraph 12, shall enter into force on 1 October 2012, but not earlier than one month from the date of the official publication of the present report. Federal law. President of the Russian Federation Vladimir Putin Moscow, Kremlin 25 June 2012 N 94-FZ