Amending Article 27-5-3 Of The Federal Law "on Securities Market" And Part Of The First And Second Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в статью 27-5-3 Федерального закона "О рынке ценных бумаг" и части первую и вторую Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW on amendments to article 27-5-3 of the Federal law "on securities market" and part of the first and second tax code adopted by the State Duma of the Russian Federation December 18, 2013 year approved by the Federation Council December 25, 2013 onwards (as amended by the Federal law of 28.11.2015 N 327-FZ) Article 1 Article 27-5-3 April 22, 1996 federal law N 39-FZ "on securities market" (collection of laws of the Russian Federation , 1996, no. 17, art. 1918; 2007, N 1, art. 45; N 50, art. 6247; 2011, N 7, art. 905; N 48, art. 6728; 2012, N 53, art. 7607; 2013, N 30, art. 4084) shall be amended with paragraph 29 as follows: "29. RDRS can be hosted by public or private subscription, as well as through posting on the terms of transfer of securities submitted. ".
Article 2 amend the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, no. 31, p. 3824; 1999, no. 28, p. 3487; 2006, N 31, art. 3436; 2008, no. 48, art. 5519; 2010, N 31, art. 4198; N 48, art. 6247; 2011, N 30, art. 4575; N 47, St. 6611; 2013, N 30, art. 4081; N 40, St. 5037, 5038) the following changes: 1) subparagraph 4 of paragraph 1 of article 1-59 words "orders to cease" replaced by "Decree on the end";
2 Article 105, paragraph 4)-14 supplement subparagraph 4 to read as follows: "4) interbank credits (deposits) with a term of up to seven calendar days (inclusive).".
Article 3 contribute to part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340, 3341; 2001, N 1, p. 18; N 23, art. 2289; N 33, art. 3413; N 49, St. 4564; N 53, art. 5015; 2002, N 1, art. 4; N 22, art. 2026; N 30, art. 3021, 3027, 3033; 2003, N 1, art. 2, 6; N 19, art. 1749; N 21, art. 1958; N 28, art. 2874, 2879, 2886; N 50, art. 4849; N 52, art. 5030; 2004, N 27, art. 2711, 2715; N 31, art. 3220, 3231; N 34, art. 3518, 3520, 3522 3524 3525,,, 3527; N 35, St. 3607; N 41, art. 3994; (N) 45, St. 4377; 2005, N 1, art. 29, 30, 38; N 24, art. 2312; N 27, art. 2710, 2717; N 30, art. 3104, 3128, 3129, 3130; N 52, art. 5581; 2006, no. 3, art. 280; N 10, art. 1065; N 23, art. 2382; N 30, art. 3295; N 31, art. 3436, 3443, 3452; (N) 45, St. 4627, 4628; N 50, art. 5279, 5286; N 52, art. 5498; 2007, N 1, art. 20, 31, 39; N 13, art. 1465; N 21, art. 2462; N 22, art. 2563, 2564; N 23, art. 2691; N 31, art. 3991, 4013; (N) 45, St. 5416, 5417; N 49, St. 6045, 6071; N 50, art. 6237, 6245; 2008, N 18, art. 1942; N 27, art. 3126; N 30, art. 3577, 3591, 3614, 3616; N 48, art. 5500, 5504, 5519; N 49, St. 5723; N 52, art. 6237; 2009, N 1, art. 13, 21, 31; N 11, art. 1265; N 18, art. 2147; N 23, art. 2772, 2775; N 29, art. 3598, 3639; N 30, art. 3739; N 39, art. 4534; (N) 45, St. 5271; N 48, art. 5711, 5726, 5731, 5737; N 51, art. 6153, 6155; N 52, art. 6444, 6455; 2010, no. 15, St. 1737; N 19, art. 2291; N 21, art. 2524; N 25, art. 3070; N 31, art. 4176, 4186, 4198; N 32, St. 4298; N 40, St. 4969; (N) 45, St. 5756; N 47, St. 6034; N 48, art. 6247; N 49, St. 6409; 2011, N 1, art. 7, 9, 21, 37; N 11, art. 1492; N 17, art. 2318; N 23, art. 3262; N 24, art. 3357; N 26, art. 3652; N 27, art. 3881; N 29, art. 4291; N 30, art. 4563, 4575, 4583, 4587, 4593, 4597; (N) 45, St. 6335; N 47, St. 6610, 6611; N 48, art. 6729, 6731; N 49, St. 7014, 7015, 7016, 7017, 7037, 7043; N 50, art. 7359; 2012, N 10, art. 1164; N 14, art. 1545; N 19, art. 2281; N 25, art. 3268; N 26, art. 3447; N 27, art. 3588; N 31, art. 4334; N 41, art. 5526 5527,; N 49, St. 6750, 6751; N 53, art. 7596, 7604, 7607, 7619; 2013, N 14, art. 1647; N 19, art. 2321; N 23, art. 2866, 2889; N 26, art. 3207; N 27, art. 3444; N 30, art. 4031, 4045, 4046, 4048, 4049, 4081, 4084; N 40, St. 5037, 5038; N 44, art. 5640, 5645; N 48, art. 6165) as follows: 1) article 149: a) paragraph 2 subparagraph 29 and 30 be supplemented as follows: "29) trust management services by means of pension savings, the vyplatnogo reserve and funds of pension savings of insured persons, which established an urgent pension payment, rendered in accordance with the legislation of the Russian Federation in the sphere of formation and investment funds of pension accruals;
30) operations on assignment (assignment) (requirements) for obligations arising under financial instruments transactions in derivatives, which are exempt from tax under subparagraph 12 of this item. ";
b) in paragraph 3: the twelfth paragraph of subparagraph 3 shall be amended as follows: "receive from borrowers in amounts of insurance premiums (insurance premiums) paid by the Bank on the insurance contracts, including contracts of insurance in case of death or disability referred borrowers, under contracts of property insurance, which is providing the borrower's liabilities (collateral), and other types of insurance, in which the Bank is insured;";
complement subparagraph 15-2 as follows: "15-2) operations within the clearing activities: transfer (return) of equipment intended for a collective clearing security and (or) individual clearing arrangements;
interest is accrued on the funds of the guarantee fund, which is formed from property which is the subject of a collective clearing security and (or) individual clearing security, payable to clearing organisation clearing participants and other persons in accordance with the rules of clearing such a clearing organization under federal law from February 7, 2011 year N 7-FZ "on clearing and clearing activities"; ";
2) paragraph 5 of article 168, the first sentence shall read as follows: "When the realization of goods (works, services) by taxpayers, released in accordance with article 145 of this code from the execution of the duties of the taxpayer, the invoice shall be drawn up without adequate amounts of tax.";
3) Article 169: a) paragraph 3 shall be amended as follows: "3. the taxpayer is obliged to draw up the invoice, keep logs received and invoices-invoices, purchase book and sales book:

1) when performing the operations, recognized the object of taxation pursuant to this chapter, except for operations that are not taxable (exempt from tax) in accordance with article 149 of this code;
2) in other cases defined in accordance with the established procedure. ";
b) paragraph 4 shall be invalidated;
4) article 170: a) paragraph 4 shall be amended as follows: "4. The amount of tax made by sellers of goods (works, service), property rights of taxpayers carrying out both taxable and exempt from tax: included in the cost of operation of such goods (works, service), property rights in accordance with paragraph 2 of this article-for goods (works, services), including fixed assets and intangible assets, property rights used for operations that are not subject to value added tax;
are deductible in accordance with article 172 of this code-for goods (works, services), including fixed assets and intangible assets, property rights, used to carry out transactions subject to VAT;
are deductible either into their cost in the proportions in which they are used for the production and (or) realization of goods (works, service), property rights, implementation of which is taxable (exempt) for goods (works, services), including fixed assets and intangible assets, property rights, used for both taxable and non-taxable (exempt from tax) operations in the manner prescribed by the accounting policy adopted by the taxpayer for tax purposes, and taking into account the peculiarities imposed by paragraph 4-1 of the present article.
While the taxpayer is obliged to keep separate accounting of amounts of tax on purchased goods (works, services), including fixed assets and intangible assets, property rights, used for both taxable and non-taxable (exempt from tax) operations. Separate accounting of amounts of tax by taxpayers, who pay the single tax on imputed income for certain types of activities, as provided for under the first paragraph of the order item 4-1 of the present article.
If there is no separate accounting of taxpayer tax on purchased goods (works, services), including fixed assets and intangible assets, property rights, and are not subject to deductible expenses taken in calculating the deductible tax on profit organizations (individual income tax) is not included.
The taxpayer has the right not to apply the provisions of this paragraph to the tax periods, in which the proportion of total expenditure on the acquisition, production and (or) realization of goods (works, service), property rights, which are not subject to taxation, does not exceed 5 per cent of total total cost of acquisition, production and (or) realization of goods (works, service), property rights. In this case all amounts of tax by taxpayers such sellers of goods (works, service), property rights in the specified tax period are deductible in accordance with the procedure provided for in article 172 of the criminal code.
When calculating the proportions specified in the fourth subparagraph of this paragraph, the issuers of the Russian depository receipts do not take into account transactions and (or) the maturity of the Russian depositary receipts, as well as the acquisition and implementation submitted to securities that are associated with the placement and (or) repayment of Russian depositary receipts. ";
b) shall be amended with paragraph 4-1 to read as follows: "4-1. The proportion referred to in paragraph fourth paragraph 4 of this article shall be based on the value of goods shipped (performed works, rendered services), transferred property rights, implementation of which is taxable (exempt), the total value of goods shipped (performed works, rendered services), passed the property rights for the tax period. The proportion is based on the following considerations: 1) for fixed assets and intangible assets taken to account in the first or second month of the quarter, the taxpayer shall be free to determine the proportion based on the value in the corresponding month shipped goods (performed works, rendered services), transferred property rights, implementation of which is taxable (exempt), the total value of the shipped goods per month (completed works rendered services), transferred property rights;
2) in order to calculate the proportion in relation to financial instruments futures as the cost of goods shipped (performed works, rendered services), passed the property rights for the tax period:

value of financial instruments futures involving delivery of the underlying asset is determined on the basis of the rules established by article 154 of this code subject to shipment (transfer) of the underlying asset of the relevant financial instruments futures in the tax period (month);
the sum of net income earned by the taxpayer in the current tax period (month) on financial instruments futures as a result of the execution (termination) obligations not related to the underlying asset (including amounts received variation margin and contract awards), including sums to be received by such obligations in future tax periods, if the date of definition (origins) of the relevant law requirements on financial instruments futures have occurred in the current fiscal period (month).
When the sum of the net income recognized the difference between all the received incomes related to the implementation of the underlying asset (including amounts received variation margin and contract awards), all financial instruments futures and all derived expenditure related to the implementation of the underlying asset (including sums paid variation margin and contract awards), all financial instruments transactions in derivatives provided that difference is positive. If the difference is negative, it is not counted when calculating the proportion in accordance with this paragraph;
3) clearing organization when calculating proportions does not account for transactions with securities, financial instruments futures, other transactions, on which such a clearing organization is a party to implement their clearing, as well as transactions made a clearing organisation in order to enforce the obligations of participants in the clearing;
4) in determining the value of loan services cash or securities and REPO transactions, which are exempt from taxation, account shall be taken of the amount of interest income accrued by the taxpayer for the current tax period (month);
5) in determining the value of the securities, which are exempt from taxation: income is taken into account by this realization, defined as the difference between the realized total securities defined by taking into account the provisions of article 280 of this code, and the cost of acquisition and (or) realization of these securities is determined by taking into account the provisions of article 280 of this code, provided that this difference is positive. If the difference is negative, it is not taken into account in determining the amount of net income;
operation shall not be taken into account for the settlement depositary receipts upon receipt submitted to securities and transfers of securities submitted when placing the depositary receipts evidencing the right of securities submitted. ";
in the first paragraph of paragraph 5), after the words "non-governmental pension funds," add the words "the organizers of the trade (including Exchange), clearing organizations, professional securities market participants, management companies of investment funds, mutual funds and private pension funds,";
5) subparagraph 1 article 208, paragraph 3 shall be supplemented with the words "as well as payments to be submitted to the securities received from the issuer of the Russian depositary receipts";
6) the first paragraph of subparagraph 2 of paragraph 1 of article 213, after the word "taxpayer", add the words "and (or) his family members and/or close relatives in accordance with the family code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandfather, grandmother and grandchildren, siblings and half (having the same father or mother) siblings)";
7) article 214-1: a) shall be amended with paragraph 6-1 as follows: "6-1. For the purposes of this Code under depository receipts refers to RDRS, as well as the securities of foreign issuers, certifying the right of Russian securities and (or) of foreign issuers, and under reported securities refers to securities that certify the depositary receipts. For the purpose of this chapter is not recognized by the implementation or other disposals of securities: 1) redemption of depository receipts upon receipt submitted to securities;
2) transfer of securities submitted when placing the depositary receipts evidencing the right of securities submitted. ";
b) paragraph three of paragraph 12 be supplemented by the following sentence: "the financial result of operations held on individual investment account opened in accordance with the Federal law" on securities market "(hereinafter in this chapter-individual investment account) is determined separately from the other financial result of the operations.";
in para 13) supplement paragraphs read as follows:

"The taxpayer Costs when implementing or other disposition of securities submitted redemption received depositary receipts shall be determined on the basis of the purchase price of depository receipts (including costs related to their acquisition) as well as costs associated with the implementation of the (retirement) submitted to the securities. In case if the depository receipts were acquired by the taxpayer on terms of transfer of securities submitted the purchase price of such depositary receipts shall be determined on the basis of the purchase price of the securities presented (including costs related to their acquisition) as well as costs associated with the transfer of the securities presented.
Costs the taxpayer when implementing or other disposition of depositary receipts deriving from their properties, the purchase price shall be determined on the basis of reports submitted to the securities transferred when placing depositary receipts (including costs related to their acquisition), the costs associated with such a transfer, as well as costs associated with the implementation of the (retirement) depositary receipts. In case, if submitted to the securities were purchased by the taxpayer in meeting of depositary receipts, the purchase price of such debt securities submissions shall be determined on the basis of the purchase price of depository receipts, costs associated with this acquisition, as well as costs associated with the redemption of depository receipts. ";
g) second paragraph of paragraph 14, after the words "paragraph 1 of this article," add the words "and for operations to be considered on an individual investment account";
d) shall be amended with paragraph 20 to read as follows: "20. The tax base of operations with securities, transactions with financial instruments transactions in derivatives, REPO operations with securities transactions held at an individual investment account, and loan transactions in securities is determined by the tax agent at the end of the fiscal period, unless otherwise stated in this article or article 226-1 of this code. ";
8) article 214-4: a) in the paragraph the fifth paragraph 2, the words "paragraphs 5 and 6 of article 280" were replaced by the words "Article 280";
b) in paragraph 5, the words "paragraph, sixth with paragraphs 5 and 6 of article 280" were replaced by the words "Article 280";
9) in paragraph 48-1 article 217 words "borrower concluded treaties" should be replaced by the words "on account of the borrower (lender) treaties";
10) in the first subparagraph of paragraph 1, subparagraph 4 of article 219 of the word "spouse (including those in favour of the widow, the widower), parents (including adoptive parents), disabled children (including adopted children under guardianship (curatorship)" were replaced by the words "family members and/or close relatives in accordance with the family code of the Russian Federation (spouses, parents and children, including adoptive parents and adopted children, grandparents and grandchildren , polnorodnyh and nepolnorodnyh (having the same father or mother) siblings), children with disabilities under guardianship (curatorship) ";
11) supplementing article 219-1 as follows: "article 219-1. Investment tax deductions 1. In determining the tax base in accordance with paragraph 3 of article 210 and article 214-1 of this code, the taxpayer is entitled to receive the following investment tax deductions based on features and in accordance with the procedure provided for in this article: 1) in the amount of positive financial result, received by the taxpayer in the tax period (maturity) securities traded on the organized securities market referred to in subparagraphs 1 and 2 of paragraph 3 of article 214-1 of this code and the taxpayer owned more than three years;
2) in the amount of funds contributed by the taxpayer in the tax period on individual investment account;
3) in the amount of income received on operations, held at an individual investment account.
2. Investment tax deduction provided for in subparagraph 1 of paragraph 1 of this article, is available with the following features: 1) the amount of the positive financial result in the amount of the tax deduction, shall be determined in accordance with article 214-1 of this code;
2) size limit of tax deduction in the tax period is defined as the product of the k coefficient and a sum equal to CB 3 000 000 rubles.
The value of the k coefficient is determined in the following order: CB when implemented (repayment) in the tax period of securities with the same term of stay in the property of the taxpayer at the time of such an implementation (maturity), estimated in full years, as the number of years spent in the property taxpayer sold (cancelled) securities (regardless of quantity);
When implementing a (repayment) in the tax period of securities with different dates of stay in the property of the taxpayer at the time of such an implementation (maturity), countable in full years, the value of the k coefficient is determined by the formula: CB n sum V x i i = i f 3 = _, CB n sum of V i = 3 (i) where V-revenues (maturity) in the tax period

(I) all securities with a term of stay in the property taxpayer, estimated in full years and make up i years. When you define a V counted revenue from (repayment) i securities provided that when implemented (redemption) of the securities, the difference between the proceeds of its implementation (maturity) and the value of its acquisition is a positive value;
n is the number of calculated dates in full years finding the property taxpayer securities sold (redeemable) in the tax period in which the taxpayer shall be entitled to receive a tax deduction. In case, if the period of stay in the property taxpayer two or more securities sold (redeemable) in a tax period, measured in full years coincide, in order to measure the number of dates n equals 1;
3) term of the securities owned by the taxpayer is calculated on the basis of the implementing method of securities acquired for the first time (FIFO). When the term of the securities owned by the taxpayer includes the period during which securities were the property of the taxpayer under the loan agreement with a securities broker and (or) repo Treaty;
4) tax deduction is available to the taxpayer when calculating and withholding tax agent or when submitting a tax declaration. The granting of tax deduction tax agent: the coefficient for the purpose of subparagraph 2 of this paragraph with respect to the Central Bank implemented (subject) securities, the payment of income by the tax agent;
the taxpayer is submitted a calculation of the value of the deduction;
5) when granting tax deduction several tax agents of its aggregate value exceeded the maximum size limit, calculated in accordance with subparagraph 2 of this paragraph, the taxpayer must submit a tax return and pay the appropriate amount of tax;
6) tax deduction does not apply when implementing (repayment) of securities recorded on the individual investment account.
3. Investment tax deduction provided for in subparagraph 2 of paragraph 1 of this article, is available with the following features: 1) tax deduction is available in the amount of money made in the tax period on individual investment account, but not more than 400 000000 rubles;
2) tax deduction is available to the taxpayer when submitting tax returns on the basis of documents confirming the fact of depositing funds on individual investment account;
3) tax deduction is available to the taxpayer, provided that during the term of the contract for maintenance of individual investment accounts, the taxpayer had no other treaties on the conduct of individual investment accounts, except in cases of termination of the contract with the transfer of all assets carried on the individual investment account to another individual investment account opened the same physical person;
4) in the event of termination of the contract for maintenance of individual investment accounts before the expiry of the periods referred to in subparagraph 1 of paragraph 4 of this article (except in the case of termination of the contract for reasons that do not depend on the sides), without transfer of all assets carried on the individual investment account to another individual investment account opened by the same person, the amount of tax not paid by the taxpayer to the budget in connection with the application in respect of cash made to the specified individual investment account tax deductions contemplated in subparagraph 2 of paragraph 1 of this article shall be recovered and paid to the budget in accordance with the established procedure with collection of relevant amounts from the taxpayer penalties.
4. Investment tax deduction provided for in subparagraph 3 of paragraph 1 of this article, is available with the following features: 1) a tax deduction is provided at the end of the contract, the conduct of individual investment accounts, subject to the expiration of not less than three years from the date of conclusion of the contract for individual taxpayer investment accounts;
2) the taxpayer cannot benefit from the tax deduction provision, if it at least once during the period of validity of the contract for maintenance of individual investment accounts (as well as during the period of validity of the agreement on the maintenance of an individual investment account terminated with the transfer of all assets carried at this other individual investment account to another individual investment account opened that same person) to use this right, used the right on granting investment tax deduction provided for in subparagraph 2 of paragraph 1 of this article;

3) tax deduction is available to the taxpayer by the tax authority when representing the taxpayer or tax return when calculating and withholding tax agent provided a reference from the tax body confirming that the taxpayer failed to avail himself of the right to receive the tax deduction provided for in subparagraph 2 of paragraph 1 of this article, during the period of validity of the contract for maintenance of individual investment accounts, as well as other agreements terminated with the transfer of assets to the individual investment account in order envisaged by paragraph 9-1 of article 226-1 of this code;
during the term of the agreement on the maintenance of individual investment accounts, the taxpayer had no other treaties on the conduct of individual investment accounts, except in cases of termination of the contract with the transfer of all assets carried on the individual investment account to another individual investment account opened by the same individual. ";
12) Article 226-1: a) paragraph 1, after the words "REPO operations with securities" add the words "on operations, held at an individual investment account";
b) in the first subparagraph of paragraph 2, the words "and financial instruments futures" were replaced by the words "urgent financial instruments transactions recorded on the individual investment account";
in) in the first subparagraph of paragraph 7, the words "and financial instruments futures" were replaced by the words "urgent financial instruments transactions recorded on the individual investment account";
g) shall be amended with paragraph 9-1 to read as follows: (void-the Federal law dated 28.11.2015 g. N 327-FZ) in the event of termination of the contract for maintenance of individual investment accounts with the transfer of all assets carried on the individual investment account to another individual investment account opened the same physical person, for the purposes of calculating the tax base is recognized as the date for the opening of an account opening date specified natural person individual investment accounts a contract has been terminated in accordance with the procedure referred to in this paragraph.
The information about an individual and its individual investment account provided by the professional participant of securities market to another in a securities market professional in the event of termination of the contract for maintenance of individual investment accounts with the transfer of all assets carried on the individual investment account to another individual investment account opened by the same natural person, shall be approved by the Federal Executive authority authorized to control and supervision in the field of taxes and fees. ";
d) supplement paragraph 15 to read as follows: "15. Tax agent, which is a source of income for operations relevant to the individual investment account is obliged to announce or on closing of individual investment accounts to the tax authority at the place of its finding within three days of the event in an electronic form on telecommunication liaison channels.
Forms and formats messages on opening or closing of individual investment accounts, the order of their completion and submission are established by the federal body of executive power, control and supervision of the Ombudsman in the field of taxes and fees. ";
13) subparagraph 4 of Article 251, paragraph 1, after the word "heir") add the words ", with the reduction of the Charter capital in accordance with the legislation of the Russian Federation";
14) paragraph 1 of article 265 complement subparagraph 3-1 as follows: "3-1) the expenses on repayment of the issuer's own equity securities traded on organized securities market, amounting to the difference between the cost of their maturity and their nominal value";
15) second paragraph of paragraph 1 of article 266 shall be reworded as follows: "for the taxpayers-banks doubtful debt is also recognized in arrears in the payment of interest, formed after January 1, 2015 year on debt obligations of any kind if the debt is not paid within the time limits established by the contract, regardless of the availability of collateral, guarantee, bank guarantee.";
16) in subparagraph 2 of paragraph 1 of article 1-268: a) to complement the new second paragraph to read as follows:

"When implementing the stocks, shares in case if such implementation was carried out a reduction of the Charter capital of a company (or partnership) by reducing the nominal value of the shares, the shares within the initial contribution (contribution) in the share capital of a company (or partnership), the purchase price of these shares, the shares is reduced by the value of the property (rights of property) previously received party business company (partnership) with a decrease in the authorized capital of the company (or partnership) in accordance with the legislation of the Russian Federation within the initial contribution (contribution). This provision does not apply to cases where a commercial company (partnership) must decrease its Charter capital in accordance with the legislation of the Russian Federation. ";
b) second and third paragraphs take respectively the third and fourth paragraphs;
17) in article 269: a) name shall be reworded as follows: "article 269. Features of interest on debt obligations for tax purposes ";
b) items 1 and 1-1 worded as follows: "1. For the purposes of this chapter under debt refers to loans, trade and commercial credits, loans, bank deposits, bank accounts or other borrowing regardless of how their design.
Debt obligations of any type of income (expense) recognized the interest is calculated based on the actual rates, unless otherwise stipulated by this article.
Debt obligations of any kind, arising from transactions recognized in accordance with the present Code controlled transactions, income (expense) recognized the percentage, calculated based on the actual rates, subject to the provisions of section V-1 of this code, unless otherwise provided for in this article.
1-1. the debt obligation arising as a result of the transaction, recognized in accordance with the present Code controlled transaction, one side of which is a Bank, the taxpayer has the right: to recognize the income percentage, calculated based on the actual rates on such debt obligations, if this rate is greater than the minimum value of the interval limits established by point 1-2 of this article;
recognize the expense percentage, calculated based on the actual rates on such debt obligations, if this rate less than the maximum value of the interval limits established by point 1-2 of this article.
If you fail to comply with the conditions laid down in paragraphs first-third this paragraph on debt obligations arising from transactions recognized in accordance with the present Code controlled transactions, one of which is a Bank, income (expense) recognized the percentage, calculated based on the actual rates, subject to the provisions of section V-1 of this code. ";
supplement paragraphs 1)-2 and 1-3., to read: "1-2. For the purposes of paragraph 1-1 this article sets out the following intervals limit values of interest rates on debt obligations: 1) on debt obligation executed in roubles, from 75 to 180 per cent (for the period from 1 January to December 31, 2015), from 75 to 125 per cent (since January 1, 2016 onwards) the refinancing rate of the Central Bank of the Russian Federation;
2) on debt obligation executed in euros-from the European interbank offered rate (EURIBOR) proposal in euro increased by 4 percentage points to the rate of EURIBOR in euro increased by 7 percentage points;
3) on debt obligation executed in Chinese Yuan, from the Shanghai interbank offered rate (SHIBOR) deals in Chinese Yuan, increased by 4 percentage points, up to RMB SHIBOR rates increased by 7 percentage points;
4) on debt obligation executed in Sterling-Sterling LIBOR increased by 4 percentage points, to Sterling LIBOR increased by 7 percentage points;
5) on debt obligation executed in Swiss francs or Japanese yen, from LIBOR in the respective currency, increased by 2 percentage points to LIBOR in the respective currency increased by 5 percentage points;
6) on debt obligation executed in currencies other than those listed in subparagraphs 1-5 this paragraph from United States dollar LIBOR rate increased by 4 percentage points, to United States dollar LIBOR rate increased by 7 percentage points.
1-3. For the purpose of applying paragraph 1 of this article: 2-1) in respect of the debt obligation, for which the rate is fixed and does not change during the entire term of the debt obligation, under the refinancing rate of the Central Bank of the Russian Federation (rate LIBOR, EURIBOR rate, rate of SHIBOR) refers to the corresponding rate in effect on the date of involving money or other property in the form of a debt obligation;

2) in respect of the debt obligations not listed in subparagraph 1 of this paragraph under the refinancing rate of the Central Bank of the Russian Federation (rate LIBOR, EURIBOR rate, rate of SHIBOR) refers to the corresponding rate in effect at the date of recognition of income (expenses) interest in accordance with this chapter;
3) against intervals limit values of interest rates on debt obligations established by subparagraphs 2-6-2, paragraph 1 of the present article, be taken LIBOR rate (EURIBOR, the rate of SHIBOR) for the term that best matches the term of the debt obligation referred to in paragraph 1-1 of this article. ";
18) in article 271: a) in paragraph 3: the third paragraph should read: "the date of realization of the taxpayer-owned securities also admits:";
Add new fourth and fifth paragraphs to read as follows: "date of termination of the obligation to transfer securities off oncoming uniform requirements;
date of actual receipt by the taxpayer amounts a partial repayment of the nominal value of the securities at the time of the treatment provided for under the terms of the issue. ";
fourth and fifth paragraphs take respectively the sixth and seventh paragraphs;
b) in subparagraph 2 of paragraph 4: Supplement new fifth paragraph to read as follows: "in the form of interest accrued on the amount of the competitive requirements of the creditor in accordance with the law on Insolvency (bankruptcy)";
paragraph five considered paragraph sixth;
in) paragraph 6 shall be amended as follows: "6. the loan agreements or other similar agreements (including debt securities furnished), which accounts for more than one reporting (tax) period, for the purposes of this chapter recognizes income received and included in income at the end of each month of the reporting (tax) period, regardless of the date (timing) of payment specified in the agreement.
If the loan agreement or other similar agreement (including debt securities furnished) stipulates that the enforcement obligations under such a treaty depends on the value (or other value) an underlying asset with charge during the period of validity of the contract a fixed interest rate, the income accrued on the basis of this fixed rate are recognized on the last day of each month of the reporting (tax) period and revenues actually received on the basis of the current value (or other value) of the underlying asset are recognized on the date of performance of the obligation under the Treaty.
In the event of termination of the contract (maturity debt obligations) in a calendar month the income received is recognized and included in income at the date of termination of the contract (maturity debt obligation).
The provisions of this paragraph shall not apply to income in the form of interest accrued on the amount of the competitive requirements of the creditor in accordance with the law on Insolvency (bankruptcy). ";
19) in article 272: a) in paragraph 7: subparagraph 4 paragraph be supplemented as follows: "in the form of interest accrued on the amount of the competitive requirements of the creditor in accordance with the law on Insolvency (bankruptcy)";
subparagraph 7, after the words "other disposals of securities" add the words "(a partial repayment of the nominal value of the securities at the time of the treatment provided for under the terms of the issue)";
b) paragraph 8 shall be amended as follows: "8. the loan agreements or other similar agreements (including debt securities furnished), which accounts for more than one reporting (tax) period, for the purposes of this chapter shall be considered as performed and consumption are included in the costs involved at the end of each month of the reporting (tax) period, regardless of the date (the timing) such payments under the Treaty.
If the loan agreement or other similar agreement (including debt securities furnished) stipulates that the enforcement obligations under such a treaty depends on the value (or other value) an underlying asset with charge during the period of validity of the contract a fixed interest rate, cost, assessed on the basis of this fixed rate are recognized on the last day of each month of the reporting (tax) period and costs actually incurred on the basis of the current value (or other value) of the underlying asset are recognized on the date of performance of the obligation under the Treaty.
In the event of termination of the contract (maturity debt obligations) in a calendar month shall be considered as performed and consumption are included in the relevant costs as at the date of termination of the contract (maturity debt obligation).
The provisions of this paragraph shall not apply to expenditure in the form of interest accrued on the amount of the competitive requirements of the creditor in accordance with the law on Insolvency (bankruptcy). ";
20) Article 274: a) in paragraph 15, the words "taking into account the provisions of articles 281 and 282" were replaced by the words "taking into account the provisions of articles 281, 282 and 304";

b) paragraph 16, after the words "subject to" add the words "of article 280 and";
21) the first paragraph of article 275, paragraph 2, after the words "foreign organization" add the words "including foreign organization-the issuer of the securities presented in case of payment by the issuer of the Russian depositary receipts";
276) article 22 shall be amended as follows: "Article 276. Distinctions of determining tax base property trust managing agreement participants 1. For the purposes of this chapter, property (including property rights) passed on fiduciary asset management, income is not recognized by the trustee.
Remuneration received by trustee in accordance with the Treaty, fiduciary asset management, is its income from sales and subject to taxation in accordance with the established procedure. The costs associated with the implementation of trust management expenses are recognized as trustee, unless the contract of trust asset management does not provide for compensation for these costs the founder trustee.
Trustee is obliged to determine the cumulative monthly income and expenses on trust management of assets and provide asset management founder (beneficiary) information about received incomes and expenditures accounting for asset management founder (beneficiary) in determining the tax base in accordance with this chapter.
When trust securities trustee determines income and expenses as provided for in Article 280 of this code.
2. If under the contract the property asset management founder trustee, the beneficiary is the definition of the tax base of this founder is carried out with the following features: 1) income of the founder trustee under the trust managing agreement of property included in its revenues or income tax, depending on the type of income received;
2) costs related to the implementation of the Treaty of fiduciary asset management (including depreciation of assets, as well as the remuneration of the trustee), recognizes the costs associated with production and sales, or cost of the founder of the vnerealizacionnymi asset management, depending on the type of expenditures that have been implemented;
3) income (loss) on securities and transactions with financial instruments Futures (except for the remuneration of the trustee) included in other income (expenses) on operations with securities and financial instruments futures relevant category or unrealized income (expenses) for the founder of the fiduciary management agreement in the manner prescribed by articles 275, 280-282-1, 301-305 of this code. While the costs of remuneration of the trustee are counted separately and are recognized as founder trustee expenses consisting of unrealized expenses.
3. in case the contract of trust asset management founder asset management is not a beneficiary or has more than one beneficiary, the definition of the tax base of parties to such a treaty is based on the following considerations: 1) the income of the beneficiary for the trust management of assets included in its income from sales or income tax, depending on the type of income received and taxed in accordance with the established procedure;
2) costs associated with the implementation of a Treaty of trust management of assets (except for the remuneration of the trustee if the specified contract provides for the payment of compensation by reducing the income derived from the performance of the contract), the founder of administration shall not be taken into account in determining the tax base, but are counted for the purposes of taxation in the composition of expenditures from the beneficiary. While the costs of remuneration of trustee (except for the remuneration of the trustee if the specified contract provides for the payment of remuneration by reducing the income derived from the performance of the contract) are counted separately and are recognized as expenses the founder trustee consisting of unrealized expenses;
3) loss caused during the period of validity of the fiduciary management agreement, from the use of property transferred in trust are not taken into account in determining the tax base of tax management and founder of the beneficiary;
4) if there are several beneficiaries under the contract of the asset management revenues and expenses are accounted to them in accordance with this paragraph, in proportion to the percentage they owed.

4. Upon termination of the agreement asset management property (including property rights), transferred in trust, under the terms of the Treaty can either be returned or transferred control to the founder of the other person.
In case of return of property management founder is not formed of income (loss) regardless of positive (negative) difference between the value of the transferred property in trust at the date of entry into force and at the time of termination of the contract of trust asset management.
5. the provisions of this article (except for the provisions of the first paragraph of paragraph 1 of this article) do not apply to the management company and participants (founders) fiduciary management agreement property forming the detached property complex-a mutual fund. ";
23) article 279: a) paragraph 1 shall be amended as follows: "1. When the assignment of the taxpayer-the seller of goods (works, services), which carries out computation of income (expenses) on an accrual basis, the rights of a debt to a third party before the Treaty on realization of goods (works, services) due the negative difference between the income from the sale of the debt-claims and the cost of sold goods (works, services) acknowledged losses of the taxpayer.
The size of the loss for tax purposes may not exceed the amount of interest that a taxpayer has paid on the basis of the maximum rate established for the respective type of currency-article 2, paragraph 1 of the present Code, 269, or at the choice of the taxpayer on the basis of interest rates, renewed in accordance with the methods established by section V-1 of this code on the debt obligation equal to income from cession of rights, covering the period from the date of the assignment until the date of payment as provided by the contract on realization of goods (works, services). The provisions of this paragraph and paragraph 4 of the first paragraph of this article shall also apply to taxpayer-creditor on a debt obligation. Treatment of loss in accordance with this paragraph shall be secured in the taxpayer's accounting policies. ";
b) shall be amended with paragraph 4 as follows: "4. Upon transfer of rights of debt before the Treaty on realization of goods (works, services) by the payment deadline in case the deal on assignment recognizes controlled under section V-1 of this code, the actual price of the transaction is recognized as a market subject to the provisions of paragraph 1 of this article.
If provided for by paragraph 2 or 3 of this article, the transaction for the assignment of a right recognized a debt controlled under section V-1 of this code, the price of the transaction is determined by the provisions of section V-1 of this code. ";
24) Article 280 shall be amended as follows: "Article 280. Distinctions of determining the tax base of operations with securities 1. Procedure for rating of objects of civil law rights to securities, as well as the procedure for inclusion of securities to the emissive securities shall be established by the civil legislation of the Russian Federation and the applicable laws of foreign States.
While securities issued in accordance with the applicable legislation of foreign States, belong to the emissive securities in case of their compliance with the criteria established by the Federal law "on securities market".
In the case of eligible securities operations with financial instruments futures, the taxpayer alone considers the specified operation for tax purposes to operations with securities or to transactions with financial instruments futures.
For the purposes of this article, a common tax base refers to the profit tax base, taxable at the rate indicated in article 284, paragraph 1 of the present Code, and such a tax base in accordance with this chapter is not provided is different from the total profit and loss accounting.
For the purposes of this article, under the applicable law refers to the law of the State in whose territory the circulation of securities (conclusion of taxpayer civil-legal transactions involving the transfer of ownership on securities). In cases of impossibility to unambiguously identify, in the territory of a State were transactions with securities outside the organized securities market, including transactions concluded through electronic trading systems, the taxpayer is entitled to establish its accounting policy procedure to determine the applicable law. In this case, if the securities traded on the Russian paymasters organized securities market under the applicable legislation refers to legislation of the Russian Federation.

2. The income of a taxpayer from the sale or other disposal of securities (including repayment or partial repayment of their nominal value) is determined on the basis of sales prices or other disposals of securities, as well as the amount of the accumulated interest rate (coupon) of income paid to the taxpayer by the buyer and the amount of interest rate (coupon) of income paid to the taxpayer by the issuer (drawer). At the same time in the taxpayer's income from the sale or other disposal of securities does not include the amount of interest (coupon) income recorded earlier in taxation.
The income of a taxpayer from the sale or other disposal of securities (including repayment or partial repayment of their nominal value), the price of which is expressed in foreign currency are determined based on the official rate of the Central Bank of the Russian Federation, in effect on the date of transfer of ownership or the date of actual repayment or the actual receipt by the taxpayer amounts of partial repayment of par value.
3. The expenses of a taxpayer when implementing or other disposition (including repayment or partial repayment of the nominal value) of securities, including mutual fund investment units are defined on the basis of the purchase price of the securities (including acquisition costs), expenses for its implementation, the size of the discounts and the estimated cost of the investment shares, the amount of the accumulated interest (coupon) income, paid by the taxpayer to the seller of the securities. In doing so, the amount does not include consumption of accumulated interest (coupon) income recorded earlier in taxation.
In determining the cost of implementation or other disposition (including repayment or partial repayment of the nominal value) purchase price of securities that are denominated in foreign currency (including acquisition costs), such price shall be determined according to the official rate of the Central Bank of the Russian Federation, in effect on the date of adoption of the securities to the account subject to the provisions of paragraph 10 of article 272 of the criminal code.
Implementation costs of securities shall be determined in accordance with this paragraph, also in the following cases: Elimination of the Organization-the issuer of securities;
Organization liquidation-borrower to finance loan (credit) which issued bonds;
the absence of other grounds stipulated by the terms of the issue of securities, obligations of the Organization-the securities issuer to make payments on such securities upon their maturity.
4. For the purposes of taxation the current revaluation of securities (expressed) denominated in foreign currency at the official rate of the Central Bank of the Russian Federation is not possible.
5. the shares received by shareholders in the reorganization of the organizations, the acquisition price of such shares is recognized their value determined in accordance with paragraphs 4-6 of article 277 of this code.
6. The amounts paid by the taxpayer when purchasing securities in respect of which terms and conditions of the issue provided a partial repayment of the nominal value of the securities at the time of treatment are recognized as expenses on the date of actual receipt by the taxpayer of partial repayment of nominal value in proportion to the payments actually received in partial repayment of nominal value, in the total amount of payments the nominal value of the repayable under the terms of issue of securities after the date of acquisition of the securities of the taxpayer.
7. For the purposes of this chapter are also recognized securities implemented (acquired) in the following cases: 1) termination of obligations of the taxpayer to pass (take) related securities off oncoming uniform requirements, including in the event of termination of such obligations in the implementation of clearing in accordance with the legislation of the Russian Federation;
2) setoff arising from contracts entered into on the terms of the agreement (single Treaty), which corresponds roughly to contractual terms, established by the Federal law "on securities market", where such a set-off is made in order to determine the amount of net liabilities;
3) setoff arising from contracts entered into on the terms of the rules of organized trades or clearing rules, if such a set-off is made in order to determine the amount of net liabilities.
8. the cost of the taxpayer or the other when you implement the disposition of securities submitted redemption received depositary receipts shall be determined on the basis of the purchase price of depository receipts (including costs related to their acquisition) as well as costs associated with the implementation of the (retirement) submitted to the securities. In case if the depository receipts were acquired by the taxpayer on terms of transfer of securities submitted the purchase price of such depositary receipts shall be determined on the basis of the purchase price of the securities presented (including costs related to their acquisition) as well as costs associated with the transfer of the securities presented.

Costs the taxpayer when implementing or other disposition of depositary receipts deriving from their properties, the purchase price shall be determined on the basis of reports submitted to the securities transferred when placing depositary receipts (including costs related to their acquisition), the costs associated with such a transfer, as well as costs associated with the implementation of the (retirement) depositary receipts. In case, if submitted to the securities were purchased by the taxpayer in meeting of depositary receipts, the purchase price of such debt securities submissions shall be determined on the basis of the purchase price of depository receipts, costs associated with this acquisition, as well as costs associated with the redemption of depository receipts.
For the purpose of this chapter is not recognized by the implementation or other disposals of securities: redemption of depository receipts upon receipt submitted to securities;
transfer of securities submitted when placing the depositary receipts evidencing the right to represented by securities.
9. For the purposes of this chapter are recognized securities traded on the organized securities market (securities traded), while the following conditions: 1) if they are admitted to circulation at least one organizer of trade eligible under the applicable law;
2) if information about their prices (quotations) is published in the media (including electronic) or can be provided by the organizer of the trade or other authorized person, any interested person within three years after the date of transactions with securities;
3) If during the consecutive three months preceding the date of committing taxpayer's transactions with these securities, calculated at least once market quote (except for the calculation of the market quotations during primary floatation of securities by the issuer).
10. The market price of the securities for the purposes of this chapter shall be as follows: for securities admitted to trading the Russian organizer of trade (including Exchange)-weighted average price of the security on transactions made during the trading day through such an organizer of trade;
for securities admitted to trading in foreign trade Organizer (including Exchange), the closing price of a security, calculated in such trading organiser on transactions executed through it during the trading day.
If one and the same commercial paper transactions took place through two or more of the organizers of the trade, the taxpayer may choose a market quotation, established by one of the organizers of the trade.
If weighted average price trading organiser is not calculated for the purposes of this chapter, the weighted average price of recognized half the sum of the maximum and minimum prices of trades made during the trading day through the organizer of trade.
11. In the case of transactions with securities traded through Russian or foreign trade Organizer: 1) the date of the transaction recognizes the trading date, which was concluded on the relevant transaction with securities;
2) is recognized for tax purposes the actual selling price (purchase) or other disposals of securities.
12. In the case of transactions with securities traded outside the organized securities market (without the participation of Russian or foreign trade organizers): 1) the date of the transaction recognizes the contract date, defining all significant conditions of the transfer of securities;
2) unless otherwise provided by this article, the market price of traded securities is recognized for tax purposes the actual selling price (purchase) or other disposals of securities subject to one of the following conditions: If at the date of the transaction, there were more than one transaction with securities, its market price is recognized as the actual price of the transaction, provided that this price at the date of the transaction is in the interval between the maximum and minimum prices (price interval) with the specified securities registered Organizer (organizers) trading on this date;
If at the date the transaction was registered one transaction with securities, its market price is recognized as the actual price of the transaction, if it corresponds to the price of one other transaction with the specified securities on the date of the transaction in respect of which will be determined by the market price;
3) for the purpose of applying subparagraph 2 of this paragraph: maximum and minimum transaction prices (the price of one deal), registered organizer of trade are transactions based on non-address orders;

in the absence of information on the range of prices (the price of one deal) from the organizers of trading at the date of the transaction for the purposes of this paragraph shall be adopted by the interval of prices (price per transaction) when implementing these securities according to the organizers of the trade on the date of the next bidding process, prior to the date of the respective transaction, if bidding on these securities were held by the organiser of the trade at least once during three consecutive months preceding the date of the transaction;
If one and the same commercial paper transactions on the specified date were committed through two or more of the organizers of the trade, the taxpayer may choose the organizer of trade, value prices (the price of one deal) which will be used to determine the prices for tax purposes, unless otherwise provided in this paragraph. In case, if some of the organizers of the trade referred to in this paragraph, there were more than one deal with this commercial paper, and other organizers of trade was registered only one deal with this security, the taxpayer may choose the organizer of trade, price interval values which will be used to determine the prices for taxation purposes, the organizers of the trade who had registered more than one deal with this security.
13. In case of acquisition of securities traded by placing them, as well as the first after the placement of these securities offer an unlimited circle of persons, including the broker providing services on the motion of these securities, the actual purchase price of such securities is recognized and accepted by market value for tax purposes.
14. In case of realization of the traded securities at a price below the minimum price deals on the organized securities market in determining the financial result was adopted minimum price deals on organized securities market.
In case of purchase of securities traded on a price, which is higher than the maximum price trades on the organized securities market in determining the financial result was adopted maximum transaction value on the organized securities market.
For purposes of this paragraph, in committing the only deal on the organized securities market price of such deals recognized maximum (minimum) price.
15. On operations with circulating uit units open mutual investment fund, including in case of purchasing them (maturity) management company engaged in trust management of the property forming the corresponding outdoor unit investment fund, the actual price of the transaction is recognized by the market and is accepted for tax purposes if it is equal to the estimated value of the investment unit, determined in the manner prescribed by the legislation of the Russian Federation on mutual funds.
16. the securities neobrashhajushhimsja the actual price of the transaction is recognized and accepted by market value for tax purposes, if this price is in the interval between the maximum and minimum prices established on the basis of estimated prices of securities and limit deviations in prices, unless otherwise provided in this paragraph.
For the purposes of this article the price limit deviation of non-negotiable securities is established at a rate of 20 percent upwards or downwards from the settlement prices of the securities.
In case of realization of non-marketable securities at a price below the minimum price, as determined based on the estimated prices of securities and limit deviations in prices when determining financial results for tax purposes was adopted minimum price determined on the basis of estimated prices of securities and limit deviations in prices.
In the case of acquisition of non-marketable securities at a price higher than the maximum price as defined on the basis of estimated prices of securities and limit deviations in prices when determining financial results for tax purposes was adopted maximum price determined on the basis of estimated prices of securities and limit deviations in prices.
Procedure for determining the settlement price of non-negotiable securities shall be established for the purposes of this chapter the Central Bank of the Russian Federation on agreement with the Ministry of Finance of the Russian Federation.
17. On operations with neobrashhajushhimisja uit units open-end investment funds, including in the case of a purchase (maturity) management company engaged in trust management, constitute appropriate open-end investment fund, for the purpose of taxation was adopted, the actual price of the transaction, if it is equal to the estimated value of the investment unit, determined in the manner prescribed by the legislation of the Russian Federation on mutual funds.

For transactions with neobrashhajushhimisja uit units closed and interval unit investment funds, including in the case of the purchase of the management company, which entrusted management of the property forming the appropriate mutual fund, for the purpose of taxation was adopted, the actual price of the transaction, if it is equal to the estimated value of the investment unit, determined in the manner prescribed by the legislation of the Russian Federation on mutual funds.
If, in accordance with the legislation of the Russian Federation on mutual funds, redemption or exchange of investment shares of unit investment funds, limited circulation, is not the computed value investment unit, for the purpose of taxation was adopted, the actual price of the transaction, if it is equal to the sum of money, which is issued by an investment of Pai and defined in accordance with the rules of the mutual investment trust management fund excluding marginal borders.
18. The estimated price of non-marketable securities for tax purposes is determined on the date of the Treaty, setting out all the essential conditions for the transfer of securities.
The estimated price of non-negotiable investment shares for tax purposes is determined on the previous date, which is determined by the estimated cost of the investment unit closest to the date of the transaction.
19. the taxpayer holds the right to take for tax purposes, the estimated transaction value determined using methods established by chapter 14-3 of this code, in determining the financial result of transactions (including those not recognized by the controlled) with circulating securities and does not apply rules for determining the price of the securities for tax purposes established in this article, subject to at least one of the following conditions: 1) the buyer of securities (together with its affiliates) owns more than 5 per cent of the corresponding securities issuance;
2) number of securities exceeds 1 per cent of the corresponding securities issuance;
3) price of securities is established by a decision of the public authorities or bodies of local self-government;
4) buyer (seller) of securities is the issuer of these securities, including on offer.
20. taxpayer-shareholder, implements the shares received upon the increase of the Charter capital of a joint-stock company, defines income as the difference between the cost of implementation and initially paid the cost shares, adjusted to take account of changes in the number of shares as a result of the capital increase.
21. Income (expenses) on circulating securities recorded in established order in a common tax base.
Unless otherwise stated in this article or article 304 of this code, incomes obtained from operations with securities traded during the reporting (tax) period, cannot be reduced to expenses or losses from neobrashhajushhimisja securities, as well as expenses or losses from financial instruments futures neobrashhajushhimisja.
22. The tax base of operations with neobrashhajushhimisja securities and financial instruments futures neobrashhajushhimisja is defined cumulatively in accordance with article 304 of this code, and apart from the common tax base, unless otherwise provided for in this article and article 304 of this code.
23. Unless otherwise provided by this chapter, or other disposition of securities of the taxpayer alone in accordance with the accounting policy for tax purposes chooses one of the following methods to write-off expenses cost the retired securities: 1) for the first time acquisitions (FIFO);
2) on unit cost.
24. losses, determined in accordance with article 274 of the present Code, taking into account all income (expenses), forming a common tax base, could be aimed at reducing the tax base (profit) on operations with securities and neobrashhajushhimisja neobrashhajushhimisja financial instruments futures.
25. the Loss actually incurred as expenses on the purchase of securities (shares and bonds), issuing organization which was eliminated (including as a result of the use of bankruptcy proceedings), is taken into account in full on the date of liquidation of the Organization issuing the relevant tax base, depending on the category of such securities.
The specified loss increases by the amount of the accumulated interest (coupon) yield on such securities previously posted in determining the tax base in accordance with articles 271 and 328 of the present Code, but not actually received by the taxpayer as a result of liquidation of the issuer's organization if it did not create provision for doubtful debts, and taken into consideration when determining the tax base, in which account has been taken of the relevant accumulated interest (coupon) income on the date of liquidation of the issuing organization.
Rules of accounting losses when the liquidation of the Organization, established by this paragraph shall also apply in respect of loss resulting from the Elimination of:

-Organization of the borrower in the event of termination of obligations under securities issued to finance the loan (credit);
Organization of the issuer of the underlying securities, if according to the terms of issue of securities compliance obligations, including their payment, conditional on the fulfillment of obligations under the underlying securities.
26. Professional participants of the securities market, the organizers of trade exchanges, as well as management companies and clearing organizations as the central counterparty, determine the tax base of operations with securities and financial instruments futures in the manner provided for in paragraph 21 of this article this paragraph and article 304 of this code.
Management companies for the purposes of this code, recognized by management companies, operating in accordance with the Federal law of November 29, 2001 N 156-FZ "on investment funds".
Clearing organizations, carrying out the functions of a central counterparty for the purposes of this code, recognized clearing organizations carrying out activities in accordance with the Federal law from February 7, 2011 year N 7-FZ "on clearing and clearing activities.
To professional securities market participants for the purposes of this chapter are equal credit organizations with the corresponding license of a professional participant of securities market issued by the Central Bank of the Russian Federation.
Taxpayers referred to in the first subparagraph of this paragraph, reduce the overall tax base the amount of the losses on operations with securities and neobrashhajushhimisja neobrashhajushhimisja financial instruments futures. During the fiscal period for future transfer losses taxpayers referred to in the first subparagraph of this paragraph, the appropriate reporting period of the current tax period, can only be accessed within the limits of the amount of their profits.
27. For the purposes of this chapter, the accumulated interest (coupon) income is recognized as part of the interest rate (coupon) of income, the payment of which establishes the terms and conditions of the issue of such securities, calculated in proportion to the number of calendar days from the date of issuance of the securities or payment date preceding the coupon before the date of the transfer of securities.
28. On operations with mortgage tax base determined in accordance with paragraphs 1 and 3 of article 279 of the criminal code.
29. The provisions of subparagraphs 2 and 3 of paragraph 12 and paragraphs 14-17 and 19 of this article in part determine the prices of securities (investment shares) for taxation purposes shall be applied solely to transactions recognized controlled in accordance with section V-1 of this code.
For transactions not recognized controlled in accordance with section V-1 of this code, for the purposes of taxation is applied to the actual price of those transactions. ";
25) article 282: a) in paragraph 1: the second paragraph the words "the original terms of the first part of the repo for tax purposes when such transfers do not change" were replaced by the words "order of taxation on such repo operations, established by this article shall not change";
the third paragraph shall be invalidated;
in the fourth paragraph, after the words "shall apply", there shall be replaced by the word "also" should be inserted after the words "including the word" Supplement "through", the word "stock" should be deleted;
in the eighth paragraph of the word "stock" and the word "stock" should be deleted;
tenth and eleventh paragraphs shall be reworded as follows: "If, at the date of the execution of the second part of the REPURCHASE obligation to implement (purchase) of securities for the second part of the REPO totally or partially not enforced (hereinafter in this chapter-improper performance of the second part of the repo), but payments made between the parties in the manner provided for in the first subparagraph of paragraph 6 of this article (the procedure for the settlement of reciprocal claims), the tax base for such repo operations is determined in accordance with the envisaged by paragraph 6 of this article.
In other cases, the improper performance of the second part of the REPO repo is subject to retraining in order to determine the tax base in the manner provided for in paragraph 1-1 of this article. ";
Add new paragraphs twelfth-fifteenth as follows: "for the purposes of this article, is not recognized by the improper performance of the second part of the fulfillment of obligations on repo: second part of REPO during 10 days from the date agreed to by the parties of the second part of the repo;
(termination) commitments by offsetting counterclaims in the following cases: in cases where such claims arise from contracts entered into on the terms of the agreement (single Treaty), which corresponds roughly to the conditions of the contracts approved in accordance with the Federal law "on securities market", and setoff was performed in order to determine the amount of net obligations ";
complement the sixteenth paragraph read as follows:

"in cases where such claims arise from contracts concluded in the circumstances, the rules of organized trades and (or) clearing rules and the setoff was performed in order to determine the amount of net obligations.";
paragraphs twelfth to fifteenth count respectively paragraphs seventeenth-20th;
b) supplement paragraphs 1-1 and 1-2 to read: "1-1. Requalification repo operations with a view to determining the tax base is carried out independently by the taxpayer in the following cases: 1) non-compliance with the Treaty requirements, repo the Federal law "on securities market", and (or) the requirements of this article to repo operations;
2) upon the dissolution of repo operations;
3) improper performance of the second part of the repo (except in the case provided for in paragraph 1 of this article's tenth paragraph).
1-2. Retraining of repo transactions in order to determine the tax base is carried out at the earliest of the dates of occurrence of one of the conditions which are the basis for such retraining in accordance with this paragraph.
When retraining repo operations with a view to determining the tax base operation REPO must: take into account the costs of acquisition (revenues) of securities by the first and second parts of the REPO when determining the appropriate tax base, subject to the provisions of article 280 of the present code;
Restore income (expenses) on repo transactions recorded previously subject to the provisions of this article.
As a result, the requalification of repo operations with a view to determining the tax base of the taxpayer during the reporting period in which the requalification, restores the income and expenses previously recognized in determining the tax base on repo operations in accordance with this article, and recognizes the realization (purchase) of securities, taking into account the requirements of article 280 of the present code. The market price (estimated price) for the purposes of determining the tax base of operations with securities, in accordance with article 280 of this code shall be determined on the date of transfer of ownership rights to securities by the first part of the REPO, if in Exchange for securities that were passed on the first part of the repo, or to the securities to which they are converted, the buyer for the first part of the REPO was transferred to other securities -on the date of transfer of such securities to the buyer on the first part. ";
in) in paragraph 2, the third paragraph shall read as follows: "taxation of income, determined in accordance with this paragraph is subject to tax at the rates stipulated in article 284 of the present code. The specified tax rates apply, depending on the type of securities (debt obligations), unless otherwise provided for in this article. ";
in the fifth paragraph the word "dividends" shall be replaced with the words "paid dividends (list of persons entitled to receive dividends)";
seventh paragraph shall be invalidated;
g) paragraph 6 shall be amended as follows: "6. In the case of improper performance of the second part of REPURCHASE AGREEMENTS, provided that the obligations of the parties terminated within 30 days from the date agreed to by the parties of the second part of the REPO in the order stipulated by agreement of the parties and the relevant federal law" on securities market ", the tax base for such repo operations is determined in the following order: on the first part of the REPO seller recognizes for tax purposes pursuant to the second part of the REPO and simultaneously implementing securities not redeemed on the second part of the repo, based on price, defined for purposes of termination of obligations on repo transactions repo agreement or other agreement of the parties, taking into account the requirements of repo operations to determining the market price of securities for the purposes of taxation established by article 280 of this code, the date of execution of the second part of the REPO under the terms of the contract or on the date of sale of securities within the framework of mutual payments. Recognition of income (expenses) from the sale of securities for the purposes of taxation is subject to the provisions of article 280 of the present code;
for the first part of the REPO buyer recognizes for tax purposes pursuant to the second part of the REPO and simultaneously purchase securities, is not sold on the second part of the repo, based on price, defined for purposes of termination of obligations on repo transactions repo agreement or other agreement of the parties, taking into account the requirements of repo operations to determining the market price of securities for the purposes of taxation established by article 280 of this code, the date of execution of the second part of the REPO under the terms of the contract or on the date of sale of securities within the framework of mutual payments.
Does not recognize income (expenses) of the seller (buyer) on the first part of the REPURCHASE amount of money listed as residual obligations according to the results of mutual settlements for the obligations of the parties in the manner provided for in the agreement of the parties and the relevant federal law "on securities market". ";
q) in paragraph 9:

the first paragraph, after the words "received by the first part of the repo" add the words ", as well as received in accordance with paragraph 8 of this article, if such receipt shall not be counted in determining the obligations under the second part of the repo,";
the ninth paragraph, after the words "received by the taxpayer on the first part of the repo" add the words ", as well as received in accordance with paragraph 8 of this article, if such receipt shall not be counted in determining the obligations under the second part of the repo,";
paragraph 14th shall be invalidated;
twentieth paragraph worded as follows: "If between the date of commencement and close short position of the taxpayer obligation for compensation for partial repayment of the nominal value of the securities or the amounts of dividends, in accordance with article 51-3 of the Federal law" on securities market "or in accordance with the terms of the loan agreement of securities, while closing a short position in the composition of expenditure on the acquisition of securities including amounts paid (or payable related to reducing the amount of money payable by the seller for the first part of the REPO in the subsequent acquisition of securities by the second part of the repo) the seller of the first part of the repo (the creditor under the loan agreement securities) within the amount of the partial repayment of the nominal value of the securities under the terms of the release or the amounts of dividends. ";
26) article 282-1: a) in paragraph 1: in the fourth paragraph, third sentence should read as follows: "the market price and the settlement price of securities shall be determined in accordance with article 280 of this code.";
in the fifth paragraph the word "stock" should be deleted;
b) in paragraph 2 the words "second paragraph, paragraph 2 of article 280" were replaced by the words "Article 280";
27) article 283, paragraph 1: a) in the first subparagraph in the first sentence, the words "of the current tax period" were replaced by the words "current reporting (tax) period";
b) the second paragraph shall be reworded as follows: "the provisions of this paragraph shall not apply to damages received by the taxpayer in the taxation period its profits at a rate of 0 per cent in the cases specified in paragraphs 1-1, 1-3, 5, 5-1 article 284 of the present code. The provisions of this paragraph also does not apply to losses from the sale of the taxpayer received or other disposal referred to in article 284-2 of this code shares (shares of participation in the authorized capital stock) Russian organisations. ";
28) subparagraph 2 article 284, paragraph 3 shall be supplemented with the words "as well as income from dividends received on shares, the rights to which are certified depository receipts";
29) paragraph 2, subparagraph 1 of paragraph the eighth article 291, the words "without regard to the provisions of paragraph 1 of article 269 of the present Code" should be deleted;
30) supplemented by article 299-5 to read as follows: "Article 299-5. Distinctions of determining of incomes and expenses of Russian issuers of depository receipts of 1. To income tax payers-issuers Russian depositary receipts include income referred to in articles 249 and 250 of the present Code, defined by taking into account the peculiarities stipulated by this article.
2. in determining the tax base of Russian issuers of depository receipts do not take into account the following revenues: 1) money and other property, property rights, which are received by the issuer of the Russian depositary receipts in connection with the placement of such receipts, except cash, assets, property rights, received by the issuer of the Russian depository receipts as a reward for his services;
2) money and other property, property rights, which are received by the issuer of the Russian depositary receipts in connection with the implementation of the rights enshrined in the provided securities.
3. Costs taxpayers issuers Russian depositary receipts are the expenditures provided for in articles 254-269 of the present Code, defined by taking into account the peculiarities stipulated by this article.
4. in determining the tax base of Russian issuers of depository receipts do not take into account the following costs: 1) money and other property, property rights transferred (paid) by the issuer of the Russian depository receipts of the issuer or owners of securities submitted in connection with the deployment of Russian depositary receipts;
2) money and other property, property law, which transferred to the issuer of the Russian depository receipts holders Russian depositary receipts in connection with the implementation of the rights under the Russian depository receipts. ";
31) in article 301: a) in paragraph 1, the second paragraph shall be invalidated;
the third paragraph shall read as follows: "for the purpose of this chapter is not recognized financial instrument futures contract, which is not subject to protection in accordance with the civil legislation of the Russian Federation and (or) applicable legislation of foreign States. Damages derived from the Treaty, are not counted when determining the tax base. ";
b) in paragraph 2: the fourth paragraph shall be reworded as follows: "a symbol of urgent transactions without his retraining can be stopped:";
to complement the new fifth paragraph to read as follows:

"off (netting) of homogeneous claims and obligations";
supplement paragraphs sixth-eighth as follows: "in accordance with the procedure established by the General Agreement (single), which corresponds to the rough conditions of the contracts approved in accordance with the Federal law" on securities market ", if such termination provides for the determination of the amount of the net liabilities;
set off counterclaims arising from contracts entered into on the terms of the rules of organized trades or clearing rules, if such a set-off is made in order to determine the amount of net liabilities.
For the purposes of this article, homogeneous recognized including requirements on delivery with equal rights of securities of one issuer, one species, one category (type) or a single mutual fund (investment shares of unit investment funds), as well as the requirements for the payment of money in the same currency. ";
paragraph five considered paragraph nine;
in the first paragraph of paragraph 3) worded as follows: "3. For the purposes of this chapter, financial instruments futures fall into financial instruments futures traded on an organized market (traded financial instruments futures), futures and financial instruments non-marketable (neobrashhajushhiesja financial instruments futures). The financial futures instruments recognized by circulating on the organized market, while respecting the following conditions: ";
32) article 304: a) paragraph 1 shall be amended as follows: "1. Income (loss) on financial instruments futures applicants are taken into account when determining the tax base income, taxable at the rate indicated in article 284, paragraph 1 of the present Code, in respect of which, in accordance with this chapter is not provided is different from the total profit and loss accounting.";
b) paragraph 2 shall be invalidated;
in) paragraph 3 shall be amended as follows: "3. unless otherwise provided for in this chapter, when determining the tax base for transactions with securities neobrashhajushhimisja and neobrashhajushhimisja financial instruments futures revenues and expenditures are recorded on all the operations in the reporting (tax) period with all basic assets.";
g) paragraph 4 shall be invalidated;
d) in paragraph 5 the second paragraph: the words ", calculated in accordance with article 274 of the present Code" should be replaced by "for profit, taxable at the rate indicated in article 284, paragraph 1 of the present Code, in respect of which, in accordance with this chapter is not provided is different from the total profit and loss accounting";
in the third paragraph, the words ", calculated in accordance with article 274 of the present Code" should be replaced by "for profit, taxable at the rate indicated in article 284, paragraph 1 of the present Code, in respect of which, in accordance with this chapter is not provided is different from the total profit and loss accounting";
the fourth paragraph shall be invalidated;
supplement paragraphs read as follows: "upon conclusion of the swap contracts and option contracts that are not traded on an organized market on which party supports the central counterparty, which performs its functions in accordance with the laws and regulations on clearing activities of clearing and quality control which is found to be satisfactory in the order established by the Central Bank of the Russian Federation, the taxpayer is entitled to take into account income (expenses) on such contracts in determining the tax base for profit deducted at the rate specified in paragraph 1 of article 284 of the present Code, in respect of which, in accordance with this chapter is not provided is different from the total profit and loss accounting.
If the taxpayer did not avail himself of the right provided by the preceding paragraph of this paragraph, it shall have the right to take into account income (expenses) on all the underlying assets due to obtain in the reporting (tax) period on such contracts, when determining the tax base on neobrashhajushhimsja neobrashhajushhimsja securities and financial instruments futures. ";
(e)) paragraph 7 shall be amended as follows: "7. unless otherwise provided for in this chapter, income received and expenditures incurred for obligations (requirements) of the swap contract are taken into account when determining the appropriate tax base for operations with financial instruments futures.";
f) supplement paragraph 8 to read as follows: "8. the transactions with financial instruments transactions in derivatives, asset base which are interest rates, earning income (costs) based on interest rates prescribed by the terms of such instruments at the end of the reporting (tax) period is not possible. When this income (expense) for the particular transaction with financial instrument transactions in derivatives are recognized including income (expenses), calculated on the basis of interest rates and the receivable (payable) in accordance with the agreement on such an operation.
Dates of recognition of income (expenses) on such an operation recognized date of payments provided for by the Treaty in question. ";
33) article 305:

(a) paragraphs 1 and 2) worded as follows: ' 1. In respect of applying financial instruments futures actual transaction price for tax purposes recognized by the market and is used for tax purposes.
2. the actual price of the financial instrument futures neobrashhajushhegosja is recognized for tax purposes, the market price and applies for the purposes of taxation, if it does not differ by more than 20 per cent upward (downward) of the estimated cost of this financial instrument Futures at the date of conclusion of the transaction. Procedure for determining the computed value of the corresponding types of financial instruments Futures is set by the Central Bank of the Russian Federation on agreement with the Ministry of Finance of the Russian Federation.
If the actual price of the financial instrument futures neobrashhajushhegosja differ by more than 20 per cent upward (downward) of the estimated cost of this financial instrument, the taxpayer's income (loss) determined on the basis of the estimated cost, increased (decreased) by 20 per cent. ";
b) shall be amended with paragraph 3 to read as follows: "3. With regard to the swap contracts and option contracts, as traded and non-traded on the organized market on which party supports the central counterparty, which performs its functions in accordance with the laws and regulations on clearing activities of clearing and quality control which is found to be satisfactory in the order established by the Central Bank of the Russian Federation, the actual transaction price determined in accordance with the rules of the clearing , registered in the established order, recognized the market price and is used for tax purposes. ";
4 shall be amended with paragraph) to read as follows: "4. the provisions of paragraph 2 of this article shall apply only in respect of transactions recognized controlled in accordance with section V-1 of this code.
For transactions not recognized controlled in accordance with section V-1 of this code, the actual price of the financial instrument futures neobrashhajushhegosja recognizes the market price and is used for tax purposes. ";
34) in article 309: a) in subparagraph 5 of paragraph 1, the words "paragraph 3" should be replaced by the words "paragraph 9";
b) shall be amended with paragraph 2-2 as follows: "2-2. Payment to be submitted to the securities received from the issuer of the Russian depositary receipts does not recognize income from sources in the Russian Federation. ";
35) in article 326: and) part of the twelfth, after the words "on the date of payment of the option premium" add the words "in accordance with the terms of the Treaty";
b) twentieth words "in which its early termination" should be replaced by the words "in which the early termination of the specified transaction";
36 article 328, paragraph 4) worded as follows: "4. The interest earned (receivable) by the taxpayer for the use of funds, are taken into account in the composition of income (costs) to be included in the tax base, based on the statement of cash flows the bank account of the taxpayer, unless otherwise provided for in this article.
The taxpayer determines income (expenses) on an accrual basis, determines the amount of income (expense) (paid) or receivable (payable) during the reporting period in the form of interest, for each type of promissory notes, based on the established terms of the contract and duration of the profitability of such a debt obligation during the period under review in the light of the provisions of this paragraph.
Recognition of income (expenses) in the form of interest on debt obligations is carried out by the taxpayer, in determining income (expenses) on an accrual basis, regardless of the length of their monthly payment provided for in the Treaty, on which its validity period account for more than one reporting (tax) period. Taxpayer in the analytical accounting based on inquiries of the responsible person entrusted with the accounting income (expenses) on debt obligations, must be reflected in the composition of income (expenses) interest, determined in the manner prescribed by article 271, paragraph 6 respectively and article 272, paragraph 8 of this code. ";
37) in Article 329: a) in the third part of the word "LIFO" deleted;
b) complement the seventh and eighth instalments as follows: "If the securities received by the taxpayer is donated or as a result of the inventory has been identified, its value for tax accounting purposes, including in case of further sale (disposal) shall be determined on the basis of the market (calculated) value, determined in accordance with article 280 of this code.

Banks and professional securities market participants are entitled to tax treatment of income and retirement of securities on the relevant securities portfolios generated depending on the duration and the purpose of their acquisition, in accordance with the requirements of the Central Bank of the Russian Federation and (or) of the Ministry of Finance of the Russian Federation and apply one of the methods referred to in Article 280 of this code, in respect of each of the securities portfolio. While the order of such accounting shall be secured in the accounting policy of taxpayer for tax purposes. ";
38) in article 333: a) complement the new part 7 of the following lines: "Obligations (requirements) on cash in foreign currency for the return of (obtaining) attracted (placed) funds if income (expenses) on repo transactions are accepted in accordance with paragraphs 3 and 4 of article 282 of this code as interest on hosted (attracted) means, subject to re-evaluation, carried out in connection with the change of the official exchange rate of foreign currency to the Russian Federation rouble established by the Central Bank of the Russian Federation. ";
b) part of the seventh and eighth, respectively, take parts of the eighth and ninth.
Article 4 1. Null and void from the date of entry into force of this federal law: 1) subparagraph 1, paragraph 1 of article 25 of the Federal law of December 29, 2000 N 166-FZ "on amendments and additions to part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2001, N 1, p. 18);
2) para 1 article 14 of the Federal law dated August 6, 2001 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on repealing certain acts (regulations) of the legislation of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2001, no. 33 , art. 3413) in part 1 of the second paragraph of paragraph of article 301;
3) paragraph five of article 1, paragraph 31 of the Federal law dated June 6, 2005 N 58-FZ on amendments to part two of the tax code of the Russian Federation and some other legislative acts of the Russian Federation on taxes and fees "(collection of laws of the Russian Federation, 2005, no. 24, p. 2312);
4) paragraph fourth subparagraph, eighth paragraph of subparagraph (b) and paragraph fifteenth sub-item "w" paragraph 28, paragraph third subparagraph "a" of article 33, paragraph 2 of the Federal law dated November 25, 2009 N 281-ФЗ "about modification in the first and second parts of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2009, no. 48, item 5731);
5 article 27, para. 2) of the Federal law dated July 1, 2011 year N 170-FZ "concerning the technical inspection of vehicles and on amendments to certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2011, N 27, art. 3881);
6) subitem c of item 17 of article 2 of the Federal law dated July 19, 2011 year N 245-ФЗ "about modification in the first and second parts of the tax code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2011, N 30, art. 4593);
7 article 3, paragraph 2) of the Federal law dated July 28, 2012 year N 145-FZ "on amending certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2012, N 31, art. 4334);
8 article 2, paragraph 2) the Federal law of December 30, 2012 year N 294-FZ "on amending certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2012, N 53, article 7619);
9 Article 1, paragraph 3) of the Federal law dated June 7, 2013 year N 131-FZ "on introducing amendments to chapters 21 and 25 of part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2013, N 23, art. 2889).
2. Null and void: 1) article 1, paragraph 14 of the Federal law dated August 6, 2001 N 110-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees, as well as on repealing certain acts (regulations) of the legislation of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation , 2001, no. 33, art. 3413) in parts of paragraphs 2 and 4 of article 304;
2) paragraph five of the subparagraph "a" of article 35, paragraph 2 of the Federal law dated November 25, 2009 N 281-ФЗ "about modification in the first and second parts of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2009, no. 48, item 5731);
3 article 10, paragraph 7) of the Federal law dated July 23, 2013 year N 251-FZ "on amendments to certain legislative acts of the Russian Federation in connection with the transfer of the Central Bank of the Russian Federation the powers to regulate, control and supervision of the financial markets" (collection of laws of the Russian Federation, 2013, no. 30, art. 4084).
Article 5

1. The right to grant investment tax deduction under subparagraph 1 of paragraph 1 of article 219-1, part two of the tax code of the Russian Federation (as amended by this federal law) applies to income received when implementing (repayment) of securities acquired after January 1, 2014 years.
2. the right to the provision of investment tax credits, provided by subparagraphs 2 and 3 of paragraph 1 of article 219-1, part two of the tax code of the Russian Federation (as amended by this federal law) applies when enrolling money and (or) income on individual investment accounts, which contracts concluded after the date of entry into force of this federal law.
3. to establish that the loss of complete transactions that received taxpayers income tax organizations, with the exception of professional securities market participants, organizers of trade exchanges, management companies and clearing organizations, performing the functions of a central counterparty for transactions with securities traded on the organized securities market arising prior to December 31, 2014 inclusive and not previously recorded in determining the tax base, reduce the overall tax base of relevant reporting (tax) periods since January 1, 2015 year defined in accordance with article 280 part two of the tax code of the Russian Federation (as amended by this federal law) but not more than 20 per cent of the initial amount of such losses, determined as of December 31, 2014 year annually until January 1, 2025 years.
4. to establish that the loss of complete transactions that received taxpayers income tax organizations, with the exception of professional securities market participants, organizers of trade exchanges, management companies and clearing organizations, performing the functions of a central counterparty for transactions with financial instruments futures not traded on an organized market, transactions with securities traded on the organized securities market arising prior to December 31, 2014 inclusive and not previously recorded in determining tax base reduce the tax base of the respective reporting (tax) since January 1, 2015 year periods defined under articles 280 and 304 part two of the tax code of the Russian Federation (as amended by this federal law) on operations with financial instruments futures not traded on an organized market, and on operations with securities traded on the organized securities market in the amount of not more than 20 per cent of the initial amount of such damages determined as of December 31, 2014 year annually until January 1, 2025 years.
5. to establish that the loss of complete transactions that received the professional participants of the securities market, not carrying out dealer activity, the organizers of trade exchanges, management companies and clearing organizations, carrying out the functions of a central counterparty for transactions with financial instruments futures not traded on an organized market, transactions with securities traded on the organized securities market, and on operations with securities traded on the organized securities market arising prior to December 31, 2014 inclusive and previously not included when determining the tax base, reduce the overall tax base of relevant reporting (tax) period in accordance with article 283 of part two of the tax code of the Russian Federation (as amended by this federal law) since January 1, 2015 year.
6. for the purposes of taxation in determining income and expenses in the form of a re-evaluation of the obligations (requirements) on repo operations, the first of which performed prior to January 1, 2015 onwards and which are given in part seven of article 333 of part two of the tax code of the Russian Federation (as amended by this federal law), as well as in determining the tax base for transactions committed before January 1, 2015 year with financial instruments futures , basic asset of which are interest rates referred to in paragraph 8 of article 304 of part two of the tax code of the Russian Federation (as amended by this federal law), as well as on operations with securities on which effected a partial repayment of their face value to January 1, 2015 onwards, in the period before full implementation (disposals) of such securities by the taxpayer applies the procedure for determining the tax base on the specified in the present part of the operations used them during the period prior to the date of entry into force of this federal law. Recalculation of the tax base over tax periods tax organizations is not possible.

7. damages received for operations with financial instruments futures not traded on an organized market, on completed transactions and who have not been paid before the date of entry into force of the Federal law dated November 25, 2009 N 281-ФЗ "about modification in the first and second parts of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" and remained not settled on January 1, 2015 year , are deductible in the manner provided for in parts 3-5 of this article, including the professional participants of the securities market, carrying out dealer activity.
8. taxation of repo transactions execution date, the first of which occurred in the year 2013, and the date of execution of the second part of which is due in 2014, the year shall be in accordance with the provisions of chapter 25 of part two of the tax code of the Russian Federation, acting in the year 2013.
Article 6 1. This federal law shall enter into force on January 1, 2014 onwards, except for provisions for which this article establishes the dates of their entry into force.
2. Paragraphs 4, 5, 7, 8, 11, 12, 14, 15, 17, subparagraph "a" of paragraph 18, paragraph fourth subparagraph "a" item 19, paras. 20, 21, 22, 23, paragraphs, the first eighty-eighth paragraph 24, subparagraph b of paragraph 26, paragraphs 28, 29, 30, subparagraphs "a"-"d", paragraphs first, fourth and seventh subparagraph "q", "e" and "f" of paragraph 32, paragraphs 34, 35, 37, 38 article 3 and part 2 of the article 4 of this federal law shall enter into force not earlier than after the expiry of one months from the day of official publication of this federal law and not earlier than 1-th of the next tax period under the relevant tax.
3. Paragraphs eighty-ninth and ninetieth 24 item and subitem c of item 33 of article 3 of this federal law shall enter into force on January 1, 2016 onwards.
4. Subject to the provisions of paragraph 2 paragraph 4 fifth subparagraph and paragraph 6 of the fourth paragraph of article 271, paragraph 7, subparagraph 4 the fourth paragraph and paragraph 8 of article 272, part two of the tax code of the Russian Federation (as amended by this federal law) applies to legal relations arising from the January 1, 2011 year.
5. the provisions of paragraph 2 of the first subparagraph of paragraph 1 of article 213, part two of the tax code of the Russian Federation (as amended by this federal law) shall apply to contracts concluded after the date of entry into force of this federal law.
The President of the Russian Federation v. Putin in Moscow, the Kremlin December 28, 2013 year N 420-FZ

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