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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 making changes to Article 27-5-3 of the Federal Law "About the securities market" and parts of the first and second Tax Code of the Russian Federation adopted by the State Duma on December 18, 2013 Approved by the Federation Council on 25 December 2013 class="ed">(In the Federal Law of 28.11.2015 N 327-FZ) Article 1 Article 27-5-3 of the Federal Law of 22 April 1996 N 39-FZ " On the market of securities OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1918; 2007, N 1, sect. 45; N 50, sect. 6247; 2011, N 7, sect. 905; N 48, sect. 6728; 2012, N 53, sect. 7607; 2013, N 30, sect. 4084) add the following: " 29. Russian depositary receipts can be placed by means of open or closed subscriptions, as well as by placing them on the terms of the transfer of the securities they represent. ". Article 2 Amend Part One Tax Code of the Russian Federation (Russian Federation, 1998, N 31, st. 3824; 1999, N 28, sect. 3487; 2006, N 31, sect. 3436; 2008, N 48, sect. 5519; 2010, N 31, st. 4198; N 48, sect. 6247; 2011, N 30, sect. 4575; N 47, st. 6611; 2013, N 30, sect. 4081; N 40, sect. 5037, 5038), the following changes: 1) in article 59, paragraph 1, subparagraph 4-1, the words "termination orders" should be replaced by the words "termination orders"; 2), article 105-14, paragraph 4, should be amended to read as follows: "4) interbank loans (deposits) with up to seven calendar days (inclusive)." Article 3 Article 3 Amend Part Two Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413; N 49, sect. 4564; N 53, st. 5015; 2002, N 1, article 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; 2003, N 1, st. 2, 6; N 19, est. 1749; N 21, est. 1958; N 28 2874, 2879, 2886; N 50, sect. 4849; N 52, sect. 5030; 2004, N 27, sect. 2711, 2715; N 31, est. 3220, 3231; N 34, st. 3518, 3520, 3522, 3524, 3525, 3527; N 35, sect. 3607; N 41, est. 3994; N 45, sect. 4377; 2005, N 1, st. 29, 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3104, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 3, sect. 280; N 10, st. 1065; N 23, est. 2382; N 30, est. 3295; N 31, st. 3436, 3443, 3452; N 45, sect. 4627, 4628; N 50, sect. 5279, 5286; N 52, sect. 5498; 2007, N 1, st. 20, 31, 39; N 13, st. 1465; N 21, sect. 2462; N 22, st. 2563, 2564; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5416, 5417; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 18, sect. 1942; N 27, sect. 3126; N 30, est. 3577, 3591, 3614, 3616; N 48, sect. 5500, 5504, 5519; N 49, sect. 5723; N 52, 6237; 2009, N 1, sect. 13, 21, 31; N 11, 100. 1265; N 18, sect. 2147; N 23, st. 2772, 2775; N 29, st. 3598, 3639; N 30, stop. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5711, 5726, 5731, 5737; N 51, est. 6153, 6155; N 52, sect. 6444, 6455; 2010, N 15, st. 1737; N 19, st. 2291; N 21, est. 2524; N 25, st. 3070; N 31, st. 4176, 4186, 4198; N 32, sect. 4298; N 40, sect. 4969; N 45, sect. 5756; N 47, est. 6034; N 48, sect. 6247; N 49, sect. 6409; 2011, N 1, st. 7, 9, 21, 37; N 11, st. 1492; N 17, est. 2318; N 23, st. 3262; N 24, sect. 3357; N 26, st. 3652; N 27, st. 3881; N 29, st. 4291; N 30, est. 4563, 4575, 4583, 4587, 4593, 4597; N 45, est. 6335; N 47, sect. 6610, 6611; N 48, sect. 6729, 6731; N 49, sect. 7014, 7015, 7016, 7017, 7037, 7043; N 50, stop 7359; 2012, N 10, est. 1164; N 14, est. 1545; N 19, sect. 2281; N 25, est. 3268; N 26, est. 3447; N 27, sect. 3588; N 31, st. 4334; N 41, est. 5526, 5527; N 49, sect. 6750, 6751; N 53, sect. 7596, 7604, 7607, 7619; 2013, N 14, st. 1647; N 19, est. 2321; N 23, st. 2866, 2889; N 26, st. 3207; N 27, sect. 3444; N 30, est. 4031, 4045, 4046, 4048, 4049, 4081, 4084; N 40, article 5037, 5038; N 44, est. 5640, 5645; N 48, 100. 6165) the following changes: 1) in article 149: (a), paragraph 2, add the following: " 29) services based on trust management of pension savings, payment of the reserve and the means of pension savings of insured persons who receive an urgent pension benefit under the legislation of the Russian Federation in the formation and investment of pension savings; 30) assignment (transfer) of rights (claims) Obligations arising from financial instruments of urgent transactions that are exempt from taxation pursuant to subparagraph 12 of this paragraph. "; b) in paragraph 3: Paragraph 12 of subparagraph 3 The following wording: " Receive from borrowers the compensation of insurance premiums (premiums) paid by the bank under the insurance contracts, including the death or offensive insurance contracts Invalidity of specified borrowers, property insurance contracts Ensuring the obligations of the borrower (collateral) and other types of insurance where the bank is the policyholder; "; to supplement subparagraph 15-2 as follows: " 15 -2) operations carried out under the clearing line { \field { \field { \field { \field { \field { \field { \field { \field } { \field } { \field { \field { \field } { \field } { \field { \field { \field } { \field } { \field { \field } { \field } { \field { \field { \field } { \ to be generated from equipment that is the subject of a collective clearing account Providing and (or) individual clearing services to be paid by the clearing organization to the participants of the clearing and other persons in accordance with the rules of clearing organization of such clearing organization under the Federal Act of 7 February 2011 of the year N 7-FZ "Clearing and clearing activity"; "; 2) in article 168, paragraph 5, the first sentence should read:" When implementing goods (work, services) by taxpayers exempted under article 145 of this Code from the performance of the duties of the taxpayer, the invoice are made without the appropriate tax amounts. "; 3) in article 169: (a), paragraph 3 should read: " 3. The taxpayer is required to draw up an invoice, maintain records of invoices received and invoiced, purchase books and sales books: 1) for transactions recognized by the tax object in accordance with this chapter, excluding transactions not taxable (exempt from taxation) under article 149 of this Code; 2) in other cases determined in accordance with established procedure. "; b) paragraph 4 redundant; 4) in article 170: (a) Paragraph 4 in the following edition: " 4. Sales tax amounts invoiced by sellers of goods (work, services), property rights of taxable taxpayers and exempt from taxation: are recorded in the value of such goods (work, (a) Property rights under paragraph 2 of this article-for goods (work, services), including fixed assets and intangible assets, to property rights used to carry out tax-free operations; added value; is accepted as a deduction in accordance with Article 172 of this Code-on goods (works, services), including fixed assets and intangible assets, property rights used to carry out transactions taxable on value added; Deduction or charges against them in the proportion in which they are used to produce and (or) the sale of goods (works, services), property rights that are subject to taxation (tax exempt), -goods (works, services), including fixed assets and Intangible assets, property rights used for taxable and non-taxable (tax-exempt) transactions, in the manner established by the taxpayer's accounting policy For tax purposes, and taking into account the particularities set out in paragraph 4 to 1 of this article. The taxpayer is required to maintain a separate record of the amount of the tax on the acquired goods (work, services), including fixed assets and intangible assets, to property rights used for implementation as taxable Taxation and non-taxable (tax-exempt) transactions. A separate accounting of tax amounts by taxpayers who have turned to the payment of a single tax on the disposable income for certain activities is carried out in the same manner as in the first paragraph of paragraph 4-1 of this article. In the absence of separate accounting from the taxpayer, the amount of the tax on the acquired goods (work, services), including fixed assets and intangible assets, property rights, deductions are not to be deduced for expenses incurred by the deductions for corporate income tax (personal income tax) are not included. Taxpayer may not apply the provisions of this paragraph to tax periods in which the share of total expenditures on acquisition, production and (or) sale of goods (works, services), property rights, transactions The implementation of which is not subject to taxation does not exceed 5 per cent of the total accumulated expenditure on the acquisition, production and/or sale of goods (works, services) and property rights. However, all tax amounts paid to such taxpayers by sellers of goods (work, services) and property rights in the specified tax period shall be deduced in accordance with the procedure laid down in article 172 of this Code. When calculating the proportion specified in paragraph 4 of this paragraph, the issuers of Russian depositary receipts do not take into account the arrangement of the placement and (or) redemption of Russian depositary receipts, as well as acquisition and acquisition transactions. the implementation of the submitted securities that are related to the placement and (or) redemption of Russian depositary receipts. "; b) to supplement paragraph 4-1 as follows: " 4-1. The portion referred to in paragraph 4 of paragraph 4 of this article shall be determined on the basis of the value of goods shipped (work performed, services rendered) transferred to the property rights whose transactions are subject to tax (tax exempt), in the total value of goods shipped (work performed, services rendered) transferred to property rights over the tax period. The ratio is determined according to the following characteristics: 1) by fixed assets and intangible assets taken into account in the first or second quarter of the quarter, the taxpayer has the right to determine the proportion On the basis of the value of the goods shipped in the relevant month (performed work, services rendered), transferred property rights, transactions for realization are taxed (tax-exempt) in the total value of the goods shipped month of goods (work performed, services rendered) transferred property rights; (2) in order to calculate proportions for financial instruments of urgent transactions as the value of goods shipped (work performed, services rendered) transferred to property rights over the tax period: the value of financial instruments for urgent transactions involving the supply of a base asset, defined by the rules established by article 154 of the present Code, subject to the shipment (s) of the corresponding financial base Immediate transactions in the tax period (month); amount Net income received by the taxpayer in the current tax period (month) on financial instruments of urgent transactions as a result of the performance (cessation) of obligations not related to the implementation of the base asset (including the amounts received , including the amounts of money to be earned on such liabilities in future tax periods, if the date of determination (s) of the relevant right of claim is Fixed-term deals took place in the current tax period (month). The amount of net income is recognized as the difference between all revenues received that are not related to the implementation of the base asset (including the amounts of the variation margin and the award of the contract), for all financial instruments and all expenses incurred without the implementation of the base asset (including variations margins and awards under the contract) for all financial instruments of urgent transactions, provided that the difference is positive. If this difference is negative, it is not taken into account in the calculation of proportion according to this paragraph; 3) the clearing organization does not take into account transactions with securities, financial instruments Transactions dealing with urgent transactions, other transactions in which such clearing organization is a party for the purpose of clearing them, as well as transactions carried out by the clearing organization in order to ensure the performance of the obligations of the participants of the clearing; 4) in determining the cost of a loan service The amount of interest earned by the taxpayer in the current tax period (month); 5) determining the value of a security that is exempt from taxation: takes into account the amount of revenue derived from the implementation, defined as the aggregate difference between the price of realized securities that is defined with under the provisions of article 280 of the present Code and the costs of acquisition and (or) the sale of these securities, as defined in accordance with article 280 of this Code, provided that the difference is positive. If the difference is negative, it is not included in the net income definition; does not take into account the operations to repay the depositary receipts when receiving the securities submitted and the transfer operation "; in the first paragraph of paragraph 5 after the words" non-State pension funds, "add" trade organizers " number of exchanges), clearing organizations, professional market participants securities, fund managers of investment funds, mutual funds and non-State pension funds, "; 5) paragraph 3 (1) of article 208, supplemented by the words" as well as payments for securities submitted, The first indent of Article 213, paragraph 1, after the word "taxpayer" to supplement the words " and (or) his family members and (or) close relatives under the Family Code. of the Russian Federation (spouses, parents and children) adoptive parents and adopted children, grandparents, grandmothers and grandchildren, half and half (having a common father or mother) of brothers and sisters) "; 7) in article 214-1: (a) to supplement paragraph 6-1 as follows: " 6-1. For the purposes of this Code, depositary receipts are understood to be Russian depositary receipts, as well as securities of foreign issuers, which are the securities of Russian and/or foreign issuers, and under submitted depositary receipts. securities are securities that certify the depositary receipts. For the purposes of this chapter, it is not recognized as an implementation or other disposal of securities: 1) the payment of depository receipts when receiving securities; 2) transfer of submitted securities on placement Depository Receipts certifying the right to securities to be submitted. "; b) paragraph 3 of the third paragraph, add the following sentence:" Financial result for operations taken into account in the individual investment account, in accordance with the Federal Law "On the Securities Market" (hereinafter referred to as "the securities market") of this chapter-the individual investment account) shall be defined separately from the financial result for other transactions. "; , paragraph 13, add the following paragraphs: " Taxpayer's expenses on implementation or Disposals of securities submitted for depositary receipts are determined on the basis of the purchase price of the depositary receipts (including the costs of acquisition) and the costs of disposal (disposal) of the securities provided. In the event that the depositary receipts were acquired by the taxpayer at the time of submission of the securities submitted, the purchase price of such depositary receipts is determined on the basis of the purchase price of the submitted securities. Securities (including costs associated with their acquisition), as well as costs associated with the transfer of securities. The cost of the taxpayer in implementing or otherwise disposing of the depositary receipts obtained as a result of their placement is determined on the basis of the purchase price of the securities submitted in the deposit of the depositary receipts. (including the costs of their acquisition), the costs of such transfer and the costs associated with the disposal (disposal) of the depositary receipts. In this case, if the securities submitted are acquired by the taxpayer in the payment of the depositary receipts, the purchase price of such securities is determined on the basis of the cost of acquiring the depositary receipts, the costs, and the costs associated with the payment of the depositary receipts. "; g), second paragraph 14, after the words" paragraph 1 of this article, "to be supplemented by the words" and to the operations considered individually investment account, "; ), to supplement paragraph 20 with the following: " 20. Securities tax base, transactions with financial instruments of urgent transactions, securities repo transactions, transactions recorded in an individual investment account, and securities lending operations is determined by the tax agent at the end of the tax period, unless otherwise specified by this article or Article 226-1 of this Code. "; Replace "280" with "article 280"; b) in paragraph 6 of paragraph 5 of the word "c" Article 280 (5) and (6) "replace with article 280"; (9) in article 217, paragraph 48-1, the words "on concluded contracts" are replaced by the words "by the borrower (creditor) to the treaties"; 10) in the first paragraph Article 219, paragraph 1 (4), of the words "spouse (including in favour of the widow, widower), the parents (including the adoptive parents), children with disabilities (including adopted children under guardianship (trusteeship)") OF THE PRESIDENT OF THE RUSSIAN FEDERATION Parents and children, including adoptive parents and adopted children, grandparents, grandmothers and grandchildren (having a common father or mother) of brothers and sisters), children with disabilities under tutorship (guardianship) "; 11) to supplement Article 219-1 follows: " Article 219-1. Investment tax deductions 1. In determining the size of the tax base, in accordance with article 210, paragraph 3, and article 214-1 of the present Code, the taxpayer is entitled to the following investment tax deductions, taking into account the particularities and in the order, which are provided for in this article: 1) in the amount of a positive financial result obtained by the taxpayer in the tax period from the sale (repaying) of securities circulating on the organized securities market, paragraph 3 (1) and (2) of this Code the property of the taxpayer for more than three years; 2) in the amount of the money deposited by the taxpayer in the tax period on the individual investment account; 3) in the amount of the proceeds of the transactions taken into account in Individual investment account. 2. The investment tax deduction required under paragraph 1 (1) of this article shall be subject to the following particulars: (1) the amount of the positive financial result, which shall be tax deductions, is defined in accordance with article 214-1 of this Code; 2) the tax deduction in the tax period is defined as the product of the K coefficient and the sum equal to the value of the tax period. The value of the K coefficient is determined in the following cb order: when implementing (repaying) in the tax period of securities with the same period of property of the taxpayer at the time of such full years, as the number of full years in the property of a taxpayer sold (out) of securities sold (regardless of their number); securities with varying periods of ownership the taxpayer at the time of such realization (repayments) calculated in full years, the value of the K coefficient is determined by the formula: cb n sum of V x i i= 3 i K = _______________, cb n sum V i= 3 i where V is the revenue from the sales tax period (maturity) i of all securities with a time period in the property of the taxpayer in full years and I have a number of years. Definition V takes into account the proceeds from the implementation (repayments) of the i securities, provided that when the securities account for (repaying) the securities, the difference between the revenue from its sale (maturity) and the value of its acquisition is A positive value; n is the number of property tax (repayable) in the tax period that the taxpayer is entitled to receive in full years Receive tax deduction. In this case, if the time of the taxpayer's possession of two or more securities (payable) in the tax period calculated in full years is the same, in order to determine the number of such periods, 1; 3) the payer's time in the property of the taxpayer is calculated on the basis of the method of sale of securities acquired first in time (FIFO). At the same time, the term of the securities in the property of the taxpayer includes the period during which the securities were deducted from the property of the taxpayer under the contract of the loan with securities with the broker and (or) under the contract of repo; 4) the tax deduction is made to the taxpayer in the calculation and withholding of tax by the tax agent or when presenting a tax declaration. In doing so, tax deductions by the tax agent: determine the K coefficient for the purpose of paragraph 2 of the present subpara. The tax agent performs this tax agent; the taxpayer is provided with an appropriate calculation of the value of the deductions granted to it; 5) in the case of tax deductions by multiple tax agents total exceeds the size limit calculated in accordance with Sub-paragraph 2 of this paragraph, the taxpayer is required to submit the tax declaration and pay the appropriate amount of the tax; 6) the tax deduction is not applied to the realization (satisfaction) of the securities held individually. Investment Account. 3. The investment tax deduction required under paragraph 1 (2) of this article is granted subject to the following particulars: 1): Individual investment account, but not more than 400,000 rubles; 2) tax deduction is made to the taxpayer when submitting the tax declaration on the basis of documents confirming the fact of crediting funds Individual investment account; 3) tax deduction is granted The taxpayer, provided that, during the period of operation of the individual investment account, the taxpayer did not have other contracts for the conduct of the individual investment account, except in the case of termination of the contract with the transfer of all assets taken into account at the individual investment account to another individual investment account opened to the same individual; 4) in the case of termination of the individual investment account contract before the expiry of the time limits specified in paragraph 4 (1) of this article (with the exception of the termination of the contract for reasons beyond the control of the parties), without the transfer of all the assets taken into account in the individual investment account to another individual investment account opened to the same individual, The amount of the tax not paid by the taxpayer in respect of the application of the tax deductions required under paragraph 1 (2) of this article with respect to the money deposited in the individual investment account recovery and payment of the budget in accordance with the established procedure Taxpayer for appropriate amounts of foam. 4. The investment tax deduction required under paragraph 1 (3) of this article shall be granted subject to the following particulars: 1) the tax deduction is made after the conclusion of the individual investment contract. of the account provided that the account is not less than three years from the date of the taxpayer's conclusion of the individual investment account; 2) the taxpayer is unable to exercise the right to tax deductions, if any at least once during the period of the contract for individual Investment Account (as well as during the period of the contract for a different individual investment account terminated with the transfer of all assets taken into account in this other individual investment account, on the other individual account an investment account opened to the same individual) prior to the use of the right to an investment tax deduction required under paragraph 1 (2) of this article; 3) tax deduction is provided to the taxpayer by the tax authority in the submission the taxpayer tax return, or in the calculation and retention of tax by the tax agent, subject to the tax authority's statement that: The taxpayer did not exercise the right to tax deductions, Under paragraph 1, subparagraph 2, of this article, during the period of validity of the individual investment account, as well as other contracts terminated with the transfer of assets to that individual investment account, in the order, Paragraph 9-1 of Article 226-1 of this Code; The duration of the contract for the individual investment account of the taxpayer did not have other contracts for the conduct of the individual investment account, except in the case of termination of the contract with the transfer of all assets taken into account on an individual investment account, another individual investment account opened to the same physical person. "; 12) in article 226-1: (a), after the words" of the security repos ", add", "Operations taken into account in the individual investment account"; (b) In the first paragraph of paragraph 2, the words "and transactions with financial instruments for urgent transactions" shall be replaced by the words ", transactions with financial instruments of urgent transactions and transactions considered in the individual investment account"; (c) In the first paragraph of paragraph 7, the words "and transactions with financial instruments for urgent transactions" shall be replaced by the words ", transactions with financial instruments of urgent transactions and transactions considered in the individual investment account,"; g) to supplement paragraph 9-1 as follows: (Spil-off- Federal Law of 28.11.2015 N 327-FZ) In the case of termination of the individual investment account agreement with the transfer of all assets taken into account in the individual investment account to another individual investment account, open to the same A natural person, for the purpose of calculating the tax base, the date of the opening of the account is recognized as the date on which the individual investment account was opened by the individual, whose contract was terminated in the order specified in this paragraph. Details of the physical person and his individual investment account provided by the professional participant of the securities market to another professional participant in the securities market in case of termination of the contract The individual investment account with the transfer of all assets taken into account at the individual investment account to another individual investment account opened to the same individual is approved by the federal executive branch, Commissioner for Monitoring and Oversight of Taxes and Fees. "; d) add the following: " 15. The tax agent, which is the source of income for transactions taken into account at the individual investment account, is obliged to report the opening or closing of the individual investment account to the tax authority at its location within three years days from the day of the event in electronic form on telecommunication links. The forms and formats of the opening or closing of an individual investment account, the order of their completion and submission are established by the federal executive authority responsible for oversight and supervision in the field. taxes and fees. "; 13) (art. 251, para. 1 (4), after the word" heirs ") to be supplemented with the words", if the authorized capital is reduced in accordance with the laws of the Russian Federation, "; 14) paragraph 1 of article 265 to supplement subparagraph 3-1 as follows: " 3-1) costs of "redemption by the issuer of its own emissive debt securities on the organized securities market, in the amount of the difference between the repayment price and their nominal value;"; 15) the second paragraph of article 266, paragraph 1, of the The following wording: " For tax payers, dubious debt is also recognized as arrears of interest payments made after 1 January 2015, on any form of debt, if this debt is not liquidated in accordance with the contract, regardless of whether or not bail, surety, bank guarantee. "; 16) in article 268 (1) (2) (1): (a) to add a second paragraph to the following: " When implementing the shares, the shares in the event of such an implementation There was a decrease in the share capital of the business society (partnership) by reducing the nominal value of shares, shares within the initial contribution (contribution) to the authorized capital of the economic society (partnership), the acquisition price shares, shares are reduced to the value of the property (property rights) previously received by a member of the economic society (comradeship) in the reduction of the authorized capital of that economic society (comradeship) in accordance with the legislation of the Russian Federation, within the limits of the original Contributions (contribution). This provision does not apply to cases where the economic society (partnership) is obliged to reduce its authorized capital in accordance with the requirements of Russian law. "; b) the second and third paragraphs respectively, paragraphs 3 and 4; 17) in article 269: (a) the title should read: " Article 269. The accounting for interest on the debt obligations for tax purposes "; b), paragraphs 1 and 1, should read " 1. For the purposes of this chapter, debt obligations are understood to include loans, commercial and commercial loans, loans, bank deposits, bank accounts or other borrowing, regardless of how they are processed. The interest earned on any type of income (expenditure) is recognized as interest on the basis of the actual rate, unless otherwise specified by the present article. Any type of transaction that has arisen as a result of transactions recognized under this Code by transactions, income (expenditure) is recognized as interest on the basis of the actual rate of interest. The provisions of section V-1 of this Code, unless otherwise specified in this article. 1-1. On a debt incurred as a result of a transaction recognized under this Code of a controlled transaction, one of which is a bank, the taxpayer has the right: To recognize interest, calculated On the basis of the actual rate of such debt, if the rate is above the minimum value of the limit value set by paragraph 1-2 of this article; the actual rate of such debt if the interest rate is less than The maximum value of the limit values set by paragraph 1 to 2 of this article. Upon failure to comply with the terms set out in the first to third paragraphs of this paragraph, on the debt obligations arising from transactions recognized under this Code by controlled transactions, by one of the parties which is a bank, income (expenditure) is recognized as a percentage, calculated on the basis of the provisions of section V-1 of this Code. "; in) to be supplemented by paragraphs 1 to 2 and 1 to 3 as follows: " 1-2. For the purposes of paragraph (1) to (1) of this article, the following ranges of interest rates on debt obligations are set: 1) on a debt contracted in roubles, from 75 to 180 per cent (for the period from 1 January to 1 January). December 31, 2015), between 75 and 125 percent (starting from January 1, 2016) the rates of refinancing of the Central Bank of the Russian Federation; 2) on a debt denominated in euros-from the European interbank rate proposals (EURIBOR) in euros, increased by 4 percentage points to EURIBOR in euros, (increased by 7 percentage points; 3) on Chinese yuan debt, from the Shanghai Interbank Offered Rate (SHIBOR) in Chinese Yuan, increased by 4 percentage points to the SHIBOR bet of Chinese Yuan, increased by 7 percentage points; 4) on the sterling debt obligation-from LIBOR in pounds sterling increased by 4 percentage points to LIBOR in pounds sterling, 7 percentage points; 5) on a debt obligation In Swiss francs or Japanese yen, the LIBOR in the appropriate currency increased by 2 percentage points to LIBOR in the appropriate currency increased by 5 percentage points; 6) on a debt obligation, In currencies other than those specified in paragraphs 1 to 5 of this paragraph, the rate of LIBOR in United States dollars increased by 4 percentage points to the rate of LIBOR in United States dollars, increased by 7 percentage points. 1-3. With a view to the application of paragraph (1) to (2) of this article: 1) with respect to debt obligations, at which the rate is fixed and does not change over the duration of the debt obligation, at the rate of refinancing of the Central The Bank of the Russian Federation (LIBOR, EURIBOR, the rate of SHIBOR) is the appropriate rate in effect at the date of raising money or other property in the form of a debt; 2) with respect to debt of obligations not specified in paragraph 1 of this paragraph, under the The refinancing of the Central Bank of the Russian Federation (LIBOR, the EURIBOR, the rate of SHIBOR) is the corresponding rate effective on the date of recognition of the income (s) as interest in accordance with this chapter; 3) with respect to the intervals of the interest rate limits on the debt obligations set out in paragraphs 1 to 6 of paragraph 1-2 of this article, the LIBOR rate (the rate of the EUROIBOR, the SHIBOR rate) is taken in the most significant amount of time. The relevant period of the debt referred to in paragraph 1-1 of this Regulation Articles. "; 18) in article 271: a) in paragraph 3: paragraph 3: " The date of the implementation of the taxpayer's securities is also recognized: "; new paragraphs 4 and 5, which read: " date of the termination of the asset transfer obligations of the counter-uniform claims; the date of actual receipt by the taxpayer of the amount of partial repayment. the nominal value of the security during the period of its circulation, provided by the release conditions. "; paragraphs 4 and 5 are considered respectively paragraphs 6 and 7; b) in paragraph 4, subparagraph 4: to add a new paragraph 5 to the following: " in the interest accruing on the amount of the claims of the insolvency creditor in accordance with the insolvency law (bankruptcy); "; paragraph 5, paragraph 6 of paragraph 6; paragraph 6, amend to read: " 6. Under the loan contracts or other similar contracts (including bonds issued with securities) that have more than one accounting period (tax), for the purposes of this chapter, the proceeds shall be recognized as received and shall be included in the relevant income at the end of each month of the relevant reporting (tax) period, regardless of the date (s) of its payment under the contract. Where a loan contract or other similar agreement (including bonds issued with securities) provides that performance of an obligation under such a contract depends on the cost (or other value) of the base an asset with a fixed rate of interest during the period of the contract, the income accrued on the basis of this fixed rate is recognized as the last number of each month of the relevant reporting (tax) period and the income, actual based on historical cost (or other value) of the baseline are recognized as at the date of performance of the obligation under the contract. In the case of the termination of the contract (the payment of a debt) within a calendar month, the income is recognized and included in the relevant income on the date of termination of the contract (payment of the debt) (...) (...) The provisions of this paragraph shall not apply to income as interest accruing on the amount of the claims of the insolvency creditor in accordance with the insolvency law (bankruptcy). "; 19) in article 272: (a) In paragraph 7: sub-paragraph 4 should be supplemented with the following paragraph: "as a percentage calculated on the basis of the requirements of the insolvency creditor in accordance with the insolvency law (bankruptcy);" , paragraph 7, after the words "other disposals of securities", add the following words: "(partial satisfaction of the nominal value of the security during its treatment under the terms of release)"; (b) paragraph 8 should read as follows: " 8. Under the loan contracts or other similar contracts (including bonds issued with securities) that have more than one accounting period (tax), for the purposes of this chapter, the expense is recognized as implemented and shall be included in the corresponding expenditures at the end of each month of the relevant reporting (tax) period, irrespective of the date (s) of such payments provided for by the treaty. Where a loan contract or other similar agreement (including bonds issued with securities) provides that performance of an obligation under such a contract depends on the cost (or other value) of the base an asset with a fixed rate of interest during the period of the contract, the costs charged on the basis of this fixed rate are recognized as the last number of each month of the relevant reporting (tax) period and the actual costs incurred on the basis of the present value (or other value) of the baseline are recognized as at the date of performance of the obligation under the contract. In the event of termination of the contract (payment of a debt) within a calendar month, the flow shall be deemed to have been completed and shall be included in the relevant expenses as at the date of termination of the contract (payment) (...) (...) The provisions of this paragraph shall not apply to expenses as interest accruing on the amount of the claims of the insolvency creditor in accordance with the insolvency law (bankruptcy). "; 20) in article 274: (a) In paragraph 15, the words "subject to the provisions of articles 281 and 282" were replaced by the words "subject to the provisions of articles 281, 282 and 304"; (b) paragraph 16, after the words "subject to", add the words "article 280 and"; 21) paragraph 1 Article 275, after the words "foreign organization," to be supplemented with the words " including The foreign organization is the issuer of the securities in case of payment of the income by the issuer of Russian depositary receipts, "; 22) article 276 to read as follows: " Article 276. Property property property 1. For the purposes of this chapter, property (including property rights) transferred under the property fiducials agreement shall not be recognized as income of the trustee. The rewards received by the trustee under the Asset Management Contract shall be the proceeds of the sale and shall be subject to taxation in due course. The expenses related to the trust management are recognized as expenses of the trustee if the trustee does not provide for the reimbursement of such expenses by the founder of the trustee Management. The trustee is required to determine the accrual of income and expenditure on a monthly basis in trust and to represent the founder of the trust management (the beneficiary) of the income received and Costs to be taken into account by the trustee (beneficiary) in the determination of the tax base in accordance with this chapter. Upon trustee of securities, the trustee determines the income and expenses in accordance with the procedure provided for in article 280 of this Code. 2. If the founder of the fiducials is a beneficiary under the terms of the trust management agreement, the determination of the parent's tax base shall be based on the following characteristics: 1) The revenue of the trustee under a trust management contract is included in its revenue or unrealized income, depending on the type of income earned; (2) the costs of implementation Contract of trustee of property (including depreciation Property, as well as the remuneration of the trustee), are recognized as costs associated with the production and implementation, or unrealized expenses of the trustee, depending on the type of expenses incurred; 3) Revenue (expenses) for securities and transactions with financial instruments of urgent transactions (except remuneration of a trustee) are included in the income (s) of securities and The financial instruments of the urgent transactions of the relevant category or Non-operating income (expenditure) of the founder of the trust management contract in accordance with the procedure established by Articles 275, 280-282-1, 301-305 of this Code. The expenses of the trustee's remuneration are recognized separately and are recognized as the expenses of the trustee as part of the unrealized cost. 3. In case the founder of the fiducials is not a beneficiary or has more than one beneficiary, the determination of the tax base of the parties to the agreement In accordance with the following characteristics: 1) the profits of the beneficial ownership contract are included as part of its income from sale or unrealized income, depending on the type received income and are subject to taxation in due course; 2) Costs of the asset management agreement (excluding the remuneration of the trustee in the event that the contract provides for remuneration not at the expense of the proceeds of the contract) In the context of the performance of this contract, the founder of the administration is not taken into account in the determination of the tax base, but is taken into account for the purposes of taxation as part of the expenses of the beneficiary. At the same time, the costs of remuneration of the trustee (with the exception of the remuneration of the trustee in the event that the contract provides for payment of remuneration through the reduction of income earned under the contract) This contract is recorded separately and is recognized as the expenses of the founder of the trust management as part of the unrealized expenses; 3) the losses received during the term of the trust management agreement, from the use of Trust funds are not taken into account at the time of the The determination of the tax base by the founder of management and beneficiary; 4), if there are several beneficiaries under the trustee, income and expenses are taken into account in accordance with this paragraph in proportion to their share. 4. Upon termination of the trust management agreement (including property rights) transferred to trust management, under the terms of the contract, the property may be either returned to the founder of the management or transferred to another person. In case of return of property, the founder of the control shall not generate income (loss) regardless of the positive (negative) difference between the value of the transferred property at the time of entry into the transaction. Force and at the time of the termination of the asset management agreement. 5. The provisions of this article (excluding the provisions of the first paragraph of paragraph 1 of this article) shall not apply to the management company and the participants (founders) of the agreement of trust management of the property constituting the separate property. a composite investment fund. "; 23) in article 279: (a), paragraph 1 should read: " 1. On assignment by the taxpayer, the seller of goods (works, services) to calculate the accrual basis, the right to claim the debt to a third person prior to the contract for the sale of goods (works, services) Payment of a negative difference between the income from the realization of the right of the debt requirement and the value of goods sold (works, services) is recognized as a loss to the taxpayer. However, the loss for tax purposes may not exceed the amount of interest paid by the taxpayer based on the maximum interest rate established for the relevant type of currency in article 269, paragraph 1-2 of this Code, or at the choice of the taxpayer, based on the rate of interest confirmed in accordance with the methods set out in section V-1 of this Code, equal to the income from the assignment of the right of claim, for the period from the date of the assignment prior to the date of payment under the contract for the sale of goods (works, ). The provisions of this paragraph and paragraph 1 of paragraph 4 of this article shall also apply to a creditor of a debt liability. The treatment of the loss in accordance with this paragraph shall be fixed in the taxpayer's accounting policy. "; b) to supplement paragraph 4 as follows: " 4. In the assignment of the right of obligation of the debt prior to the contract for the sale of goods (works, services), the period of payment in the event that the transaction on the assignment is recognized controlled under section V-1 of this Code, the actual price of such a transaction Transactions shall be market-based, subject to the provisions of paragraph 1 of this article. If the transaction on assignment of the right of the claim is recognized under section V-1 of this Code, as provided for in paragraph 2 or 3 of this article, the price of such a transaction shall be subject to the provisions of section V-1 of the present Code. Code. "; 24), article 280, amend to read: " Article 280. { \b } { \b } { \b } { \b } { \b } { \b The procedure for the attribution of civil rights to securities, as well as the classification of securities to emissive securities, is established in the civil legislation of the Russian Federation and the applicable laws of foreign States. The securities issued in accordance with the applicable laws of the foreign states refer to the securities issued in accordance with the criteria established by the Federal Law "On the Securities Market". If a securities transaction meets the criteria of an operation with financial instruments of a fixed transaction, the taxpayer will independently consider the transaction for the purposes of taxation of the securities transaction, or Transactions with financial instruments for urgent transactions. For the purposes of this article, a common tax base is the tax base on income set out at the rate specified in article 284, paragraph 1, of this Code, and no such tax basis under this Chapter other than the total accounting for profit and loss. For the purposes of this article, the applicable law refers to the law of the State in whose territory the securities are being treated (the conclusion by the taxpayer of civil transactions entailing the transfer of securities). ownership of securities). In cases where it is impossible to unambiguate, in the territory of which state were transactions with securities outside the organized market of securities, including transactions concluded through electronic trading systems, the taxpayer is entitled Establish the procedure for determining the applicable law in its accounting policy. However, if securities are recognized by the Russian organized securities market, the applicable law is the legislation of the Russian Federation. 2. The income of the taxpayer from transactions or other disposal of securities (including cancellation or partial payment of their nominal value) is determined on the basis of the price of sale or other disposal of the security, as well as the amount The accumulated interest (coupon) of the income paid to the taxpayer by the buyer and the amount of the interest (coupon) of the income paid to the taxpayer by the issuer (s). However, interest (coupon) income previously taken into account in taxation is not included in the taxpayer's income from the sale or other disposal of securities. The taxpayer's income from disposal operations or other disposals of securities (including the cancellation or partial payment of their nominal value), the value of which is expressed in foreign currency, is determined by The official exchange rate of the Central Bank of the Russian Federation, which was in effect on the date of the transfer of ownership, or at the date of actual or actual receipt of partial payment of nominal value by the taxpayer. 3. The expenses of the taxpayer in the sale or other disposal (including repaying or repaying the nominal value) of the securities, including the investment shares of the mutual investment fund, shall be determined on the basis of the acquisition price. of the securities (including the costs of its acquisition), the cost of its implementation, the amount of the discount from the estimated value of the investment shares, the amount of accumulated interest (coupon) income paid by the taxpayer to the seller of securities. This does not include the accumulated interest (coupon) income previously recorded in the taxation. When determining the cost of disposal or other disposal (including repaying or repaying the nominal value) of securities whose acquisition price is expressed in foreign currency (including acquisition costs), This price shall be determined at the official rate of the Central Bank of the Russian Federation, which was in effect at the date of adoption of the said securities, subject to the provisions of article 272, paragraph 10, of this Code. The cost of the security is determined by this paragraph also in the following cases: liquidation of the securities issuer; liquidation of the borrower organization, for purposes The financing of the loan (s) of which the bonds were issued; the absence of securities on other grounds under the terms of the issuance of securities, the obligations of the issuer of securities to make payments on such securities Repayations. 4. For tax purposes, the current revaluation of the securities denominated in foreign currency is not made at the official exchange rate of the Central Bank of the Russian Federation. 5. In carrying out the shares obtained by the shareholders in reorganization of the organizations, the price of such shares is recognized as their value according to Article 277, paragraphs 4 to 6, of this Code. 6. The amount paid by the taxpayer in the purchase of securities for which the terms of the issue are subject to the partial settlement of the nominal value of the security during the period of its circulation are recognized as expenses on the date of actual receipt. The taxpayer's partial payment of the nominal value is proportional to the share of payments actually received in partial settlement of the nominal value, in the total amount of payments of the nominal value to be repaid under the terms of the securities the paper after the date on which the taxpayer purchased the securities. 7. For the purposes of this chapter, securities are also recognized as realized (acquired) in the following cases: (1) the termination of the taxpayer's obligation to transfer (accept) the relevant securities with counter-homogenous OF THE PRESIDENT OF THE RUSSIAN FEDERATION Agreement (single contract), which meets exemplary conditions under the Federal Law "On the securities market", if such set-off is made in order to determine the amount of the net obligation; (3) set-off counterclaims arising out of contracts entered into under the conditions of the rules (a) by the Conference of the Parties; 8. The cost to the taxpayer of the disposal or other disposals of submitted securities is determined on the basis of the purchase price of the depositary receipts (including the costs associated with their acquisition), and Costs related to the disposal (disposals) of submitted securities. In the event that the depositary receipts were acquired by the taxpayer at the time of submission of the securities submitted, the purchase price of such depositary receipts is determined on the basis of the purchase price of the submitted securities. Securities (including costs associated with their acquisition), as well as costs associated with the transfer of securities. The cost of the taxpayer in implementing or otherwise disposing of the depositary receipts obtained as a result of their placement is determined on the basis of the purchase price of the securities submitted in the deposit of the depositary receipts. (including the costs of their acquisition), the costs of such transfer and the costs associated with the disposal (disposal) of the depositary receipts. In this case, if the securities submitted are acquired by the taxpayer in the payment of the depositary receipts, the purchase price of such securities is determined on the basis of the cost of acquiring the depositary receipts, the costs, The Conference of the States members of the Committee on the Rights of the For the purposes of this chapter, it is not recognized as an implementation or other disposal of securities: repayment of depositary receipt; { \field { \field { \field { \field } } { \field { \field { \field } } { \field { \field } } { \field { \field } } Depository Receipts for the right to be submitted securities. 9. For the purposes of this chapter, securities are recognized by the traded securities market (negotiable securities), while respecting the following conditions: 1) if they are allowed to access at least one by the trade organizer, eligible under the applicable law; (2) if information about their prices (quotations) is published in the media (including electronic media) or may be submitted by the organizer of the trade or other authorized person to any interested person during the period Three years after the date of the transactions with securities; 3), if within the three consecutive months preceding the date of the taxpayer's transaction with these securities, at least one market was calculated -Quote (except for the calculation of market quotations when the issuer's securities are first placed). 10. The market price quote for the purposes of this chapter confers: , for securities that are admitted to the Russian trading organizer (including the stock exchange), the weighted average price of securities on transactions during trading a day through such a trade organizer; for securities that are allowed to trade the foreign trade organizer (including the stock exchange)-the price of a security close, calculated by the trade organizer, on transactions made through in the course of a trading day. If the transaction was made through two or more trade organizers in the same securities, the taxpayer has the right to choose the market quote from one of the organizers of the trade. If the weighted average price of the trade organizer is not calculated, for the purposes of this chapter, the weighted average price shall be considered as half the sum of the maximum and minimum prices of transactions made during the trading day through this Trade Organizer. 11. In the case of a transaction with the filing securities through a Russian or foreign trade organizer: 1) the date of the transaction is recognized as the date of the transaction in which the relevant transaction was concluded with the value of the transaction. paper; 2), for purposes of taxation, the actual price of sale (acquisition) or other disposals of securities is recognized. 12. In the case of a transaction with the filing securities outside the organized securities market (without the participation of the Russian or foreign trade organizer): 1) the date of the transaction is recognized as the date of the contract defining all Significant conditions for the transfer of securities; 2) unless otherwise specified by this article, the market price of the submitting securities for the purposes of taxation shall be deemed to be the actual price of sale (acquisition) or other disposals of values; one of the following conditions: if at date the transaction was registered with more than one transaction with securities, its market price is the actual price of the completed transaction provided that the price at the date of the transaction is between the maximum and the minimum The prices of transactions (price interval) with the said securities registered by the organizer (s) of this date; if one transaction with a security was registered at the date of the transaction, its market price is recognized the actual price of the transaction, if it corresponds to the price of one other transaction with the specified security on the date of the transaction for which the market price is determined; 3) to apply subparagraph 2 of this paragraph: maximum and minimum transaction price (price of one transaction), registered by the organizer of the trade, are determined by transactions made on the basis of the uncredited bids; if there is no information about the price interval (the price of one transaction) at the date of the transaction for the purposes of the transaction this paragraph takes the price interval (price of one transaction) in the sale of these securities Trade Organizers, on the date of the next transaction, held prior to the date of the transaction, if the trades were held by the trade organizer at least once in three consecutive months, the previous date of the transaction; if one and the same security transaction on a given date were made through two or more trade organizers, the taxpayer has the right to choose the organizer of the trade, the values price interval (one transaction price) to be used to determine its price for The purpose of taxation is not to be set by this paragraph. However, in the case of some of the trade organizers referred to in this paragraph, more than one transaction with this securities was registered, and only one transaction with that security was registered with the other trade organizers, The taxpayer has the right to choose the organizer of the trade, the value of the price interval which will be used to determine its price for tax purposes from among those trading organizers who have more than one deals with this security paper. 13. In the case of the acquisition of the requesting emissive securities, upon siting, and the first after placing of the offer of such securities, the offer of such securities shall be unlimited, including by the broker providing services on such offer of these securities. The actual price of such securities is recognized at the market price and is accepted for tax purposes. 14. In the case of selling securities below the minimum price of transactions in the organized securities market, the minimum price of the transaction in the organized securities market is accepted when determining the financial result. In case of purchase of the requesting securities at a price higher than the maximum price of transactions in the organized securities market, the maximum price of the transaction in the organized securities market is accepted when determining the financial result. For the purposes of this paragraph, the price of such a transaction is recognized as the maximum (minimum) price when performing a single transaction on an organized market. 15. For transactions involving the investment payers of an open mutual fund, including in the case of their acquisition (maturity) of the managing company, which is the trustee of the property in question A mutual fund investment fund, the actual price of the transaction is recognized as a market value and is accepted for tax purposes if it is equal to the estimated value of the investment pay determined in accordance with the law of the Russian Federation Investment funds. 16. On non-negotiable securities, the actual price of the transaction is recognized as a market price and is accepted for tax purposes if the price is within the interval between the maximum and the minimum prices determined from the estimated price of the security and to limit price deflection, unless otherwise specified by this paragraph. For the purposes of this article, the marginal deviation of the prices of non-negotiable securities is set at 20 per cent to increase or decrease from the estimated price of the security. In the case of the implementation of the non-moving securities below the minimum price determined on the basis of the estimated price of the securities and the marginal price deflection, the determination of the financial result for tax purposes is adopted. The minimum price is determined based on the estimated price of the security and the price tolerance. In the case of the purchase of non-negotiable securities at a price higher than the maximum price determined on the basis of the estimated price of the securities and the marginal price deflection, the determination of the financial result for tax purposes is adopted. The maximum price, based on the estimated value of the security and the price tolerance. The procedure for determining the estimated price of the non-negotiable securities is established for the purposes of this chapter by the Central Bank of the Russian Federation in coordination with the Ministry of Finance of the Russian Federation. 17. For transactions with the non-refunable investment payees of the open mutual funds, including in the case of their acquisition (maturity) of the managing company, which is the trustee of the property in question A mutual fund of investment funds, for tax purposes, the actual price of the transaction is taken, if it is equal to the estimated value of the investment pay determined in accordance with the procedure established by the legislation of the Russian Federation on investment funds. For operations with non-performing investment funds of closed and interval mutual funds, including if they are acquired from the management company, which has the fiducials management of the property The corresponding mutual investment fund, for tax purposes, the actual price of the transaction is taken, if it is equal to the estimated value of the investment pay determined in accordance with the procedure established by the legislation of the Russian Federation Investment funds. If in accordance with the legislation of the Russian Federation on investment funds, the issue, repayment or exchange of investment mutual funds limited in turnover is not carried out at the estimated cost. Investment tax, for tax purposes, the actual price of the transaction is taken if it is equal to the sum of money to which one investment pay is issued and which is determined in accordance with the rules of fiducially management of the mutual funds. The investment fund is not subject to the limits of hesitation. 18. The calculated price of the non-negotiable securities for tax purposes shall be determined on the date of the contract establishing all significant conditions for the transfer of securities. The estimated price of the non-reversing investment funds for tax purposes shall be determined on the previous date on which the estimated value of the investment payday is determined as soon as the transaction is committed. 19. Taxpayers have the right to tax the estimated price of the transaction, defined in accordance with the methods set out in chapter 14-3 of this Code, in determining the financial result of transactions (including those which are not recognized). controlled) with securities filing and do not apply the rules for determining the price of a security for the purposes of taxation established by this article, subject to at least one of the following conditions: 1) the buyer of the securities paper (in conjunction with affiliated persons) becomes the owner of more than 5% of the relevant issue of securities; 2) the number of securities exceeds 1 per cent of the relevant issue of securities; 3) the price of securities is determined by the decision of the public authorities or local authorities Self-governance; 4) the buyer (seller) of securities is the issuer of these securities, including the offer. 20. Taxpayer, a shareholder who implements the shares he received when increasing the share capital of the company, determines income as the difference between the price of the sale and the originally paid value of the share adjusted for change the number of shares as a result of an increase in the authorized capital. 21. Revenue (expenses) for transactions with the filing of securities is accounted for in the general tax base. Unless otherwise specified in this article or Article 304 of this Code, the proceeds derived from transactions with the filing securities for the reporting (tax) period cannot be reduced by the expense or expense of transactions with Non-negotiable securities, as well as expenditures or losses from operations with non-reversing financial instruments of urgent transactions. 22. The tax base for operations with non-negotiable securities and non-negotiable financial instruments of urgent transactions is determined in accordance with the procedure established by Article 304 of this Code and separately from the general tax base, if not otherwise. as provided for in this article and article 304 of this Code. 23. Unless otherwise established by this chapter, the taxpayer chooses one of the following methods of write-off, in accordance with the accounting policy adopted for the purpose of taxation, when implementing or otherwise disposing of the securities of the taxpayer { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b } { \b 24. Losses determined in accordance with article 274 of the present Code, taking into account all income (expenses) forming the general tax base, may be aimed at reducing the tax base (profits) for operations with non-resecurities and Non-reversing financial instruments for urgent transactions. 25. The loss in the form of actual costs incurred for the acquisition of securities (stocks and bonds), the issuer of which was liquidated (including the bankruptcy proceedings), is recorded in full at the date the liquidation of the issuing organization in the relevant tax base, depending on the category of such securities. The reported loss is increased by the accumulated interest (coupon) income of such securities previously taken into account in the determination of the tax base under Articles 271 and 328 of this Code, but not actually received As a result of the liquidation of the issuing organization, unless a provision was made for doubtful debts, and is taken into account in the determination of the tax base, which took account of the relevant accrued interest (coupon) income, on the date the liquidation of the issuing organization. The rules of accounting for loss in liquidation of an organization set by this paragraph shall also apply to the loss resulting from the liquidation: the borrower's organization in the event of the termination of the securities obligations, issued to finance the loan (credit); the issuer of the underlying securities, if, on the basis of the issuance of securities, the performance of obligations on them, including the repayment thereof, is dependent on the performance of the obligations on basic securities. 26. Professional participants in the securities market, trade organizers, exchanges, as well as managers and clearing organizations acting as a central counterparty, determine the tax base for securities and financial transactions. The instruments of urgent transactions in accordance with paragraph 21 of this article, this paragraph and article 304 of this Code. Managers for the purposes of this Code are the managers of companies operating under the Federal Act of November 29, 2001 No. 156-FZ "On Investment Funds". Clearing House. Central Counterparty Organizations, for the purposes of this Code, the clearing organizations which carry out activities under the Federal Act of 7 February 2011, N 7-FZ "Clearing House and Clearing House" activities. " The professional participants of the securities market for the purpose of this chapter are equated with credit organizations with the corresponding licence of a professional member of the securities market issued by the Central Bank of the Russian Federation. The Taxpayers referred to in the first paragraph of this paragraph reduce the total tax base on the amount of losses received on transactions with irreversiable securities and non-negotiable financial instruments of urgent transactions. During the tax period, the transfer to the future of the losses received by the taxpayers referred to in the first paragraph of this paragraph in the relevant reporting period of the current tax period may only be carried out within the amount the profits they received. 27. For the purposes of this chapter, the accrued interest (coupon) income is recognized as part of the interest (coupon) income, which is provided for in the terms of such a security, based on the number of calendar days that have elapsed. from the date of the security issue or the date of payment of the previous coupon income before the date of transfer of the security. 28. For transactions with mortgage, the tax base is determined in accordance with article 279, paragraphs 1 and 3, of this Code. 29. The provisions of paragraphs 2 and 3 of paragraph 12 and paragraphs 14-17 and 19 of this article in the definition of the price of securities (investment payees) for purposes of taxation shall apply exclusively to transactions recognized under controlled conditions. This is the case in the Code. With respect to transactions not recognized under section V-1 of this Code, the actual price of those transactions is applied for the purposes of taxation. "; 25) in article 282: a) in paragraph 1: In the second paragraph, "the initial conditions of the first part of the first part of the repo for purposes of taxation shall not change" to read "the tax procedure for such repo operation as set out in this article shall not change"; paragraph 3: invalidated; in fourth paragraph after the word "shall" be supplemented by the word "also", after the words "including" to be inserted after the word "through", the word "fund" should be deleted; in paragraph 8, the word "fund" and the word "fund" should be deleted; paragraphs 10 and 11 and amend to read: "If, on the date of the second part of the repo, the obligation to implement (purchase) of the second part of the REP is wholly or partly unfulfilled (hereinafter referred to as" improper performance ") the second part of the repo), but the mutual settlements between the parties are performed in the order, In the first paragraph of paragraph 6 of this article (the procedure for the settlement of mutual claims), the tax base for such a repo transaction shall be determined in the manner provided for in paragraph 6 of this article. In other cases of improper execution of the second part of the repo, the repo operation is subject to recharacterization for purposes of determining the tax base in the manner provided for in paragraph 1-1 of this article. "; to add new paragraphs twelfth to fifteenth: " For the purposes of this article, the second part of the repo is not properly executed: the performance of the second part of the repo within 10 days agreed upon by the parties the dates of the second part of the REPO; execution (termination) obligations by setting off counterclaims in the following cases: where such requirements arise from contracts entered into under the terms of the general agreement (single contract), which meets the indicative conditions the contracts approved under the Federal Act on the Securities Market and set off counterclaims are made to determine the net liability; "; , add the following paragraph 16: " in cases where such claims arise from treaties concluded by the conditions of the rules for organized tendering and (or) clearing rules and set-off of counterclaims have been made to determine the amount of the net liability. "; paragraphs 12 to 15, respectively, to read as paragraphs 17 to 12, respectively. 20; b) to add the following content to paragraphs 1-1 and 1-2: " 1-1. The retreation of the repo operation to determine the tax base is carried out by the taxpayer in the following cases: 1) in case of failure to comply with the requirements of the treaties of the Federal Law "On the market of securities" ", and (or) the requirements of this article to the operation of REPO; 2) upon the avoidance of the REPO operation; 3) in the improper performance of the second part of the repo (except as provided for in paragraph 1 of paragraph 1) of this article). 1-2. The redefinition of the repo operation to determine the tax base shall be carried out on the earliest possible date of occurrence of one of the conditions constituting the basis for such recharacterization under this paragraph. When revalidating the repo operation to determine the tax base, the REPO operators are required to: account for the acquisition (proceeds from the sale) of the securities in the first and second parts of the repo of the relevant tax base, subject to the provisions of article 280 of the present Code; to restore the income (s) of the REPO operation previously recorded subject to the provisions of this article. As a result of the recharacterization of the repo operation to determine the tax base, the taxpayer in the reporting period in which the recharacterization is carried out restores the income and expenses previously recognized in the tax base for the operation of the REPO in accordance with this article, and recognizes the sale (purchase) of the relevant securities, taking into account the requirements of article 280 of the present Code. At the same time, the market price (estimated price) for the purposes of determining the tax base for securities transactions under Article 280 of this Code is determined by the date of transfer of the ownership of securities in the first part of the repo, and in If, in exchange for the securities transferred to the first part of the repo or the securities to which they are converted, the buyer was transferred to the first part of the rePO, other securities were transferred, on the date of transfer of such securities to the buyer in the first part REPO. "; in paragraph 2: the third paragraph should read: " The taxation of income determined in accordance with this paragraph shall be based on the tax rates established by article 284 of this Code. These tax rates shall be applied depending on the type of securities (debts), unless otherwise provided for in this article. "; (a list of the persons entitled to receive dividends) "; , paragraph 7, of the void; , paragraph 6, amend to read: " 6. In the event of improper performance of the second part of the repo, provided that the obligations of the parties are terminated within 30 days agreed upon by the parties to the second part of the repo in the manner provided for by the agreement of the parties and appropriate The Federal Law "On the Securities Market", the tax base for such an operation is defined in the following order: The seller of the first part of the repo recognizes for tax purposes the execution of the second part of the repo and at the same time the implementation securities not purchased for the second part of the repo, based on the price determined for the purposes The termination of the repo transaction by the contract of the repo operation or other agreement of the parties to the repo operation, taking into account the requirements for the determination of the market price of the securities for the purposes of taxation established by article 280 of this Code, as at the date of performance The second part of the REUP under the terms of the contract or on the date of purchase and sale of securities in the framework of mutual settlements. The recognition of the proceeds (expenses) of the securities for the purposes of taxation shall be subject to the provisions of article 280 of the present Code; the buyer in the first part of the repo shall recognize the performance of the second part for taxation purposes. The repo and at the same time the acquisition of securities not sold in the second part of the repo based on the price determined for the purpose of terminating the repo transaction by the contract or other agreement of the parties to the repo operation, taking into account the requirements of the definition market value of securities for tax purposes set out in article 280 of this Code, on the date on which the second part of the repo was executed in accordance with the terms of the contract or on the date of purchase and sale of securities in the framework of mutual settlements. Not recognized by the seller's (buyer) income (s) in the first part of the repo of the amount of money transferred as a residual liability arising from the settlement of the obligations of the parties in the order provided for the agreement of the parties and the corresponding Federal Law on the Securities Market. "; d) in paragraph 9: paragraph 1 after the words" received for first part of the repo ", add the words" as well as received in accordance with paragraph 8 of this article, if such receipt is not taken into account in the determination of the second part of the repo, "; paragraph 9 after the words" received by the taxpayer at the first part of the repo "shall be supplemented with the words" and also received in accordance with paragraph 8 of this article, if such receipt is not taken into account in the determination of for the second part of the repo; "; the fourteenth paragraph to be declared invalid; paragraph 20 should read: " If between the opening date and the closing date of a short position The taxpayer has an obligation to compensate for the amount of partial repayment the nominal value of the security or the amount of the dividend, in accordance with Article 51 to 3 of the Federal Law "On the securities market" or in accordance with the terms of the loan agreement, when the short position is closed as part of the acquisition costs The value of the paper is the amount paid (payable or related to the decrease in the amount payable by the seller under the first part of the repo, followed by the purchase of the second part of the repo) by the seller for the first part of the repo. repo (borrow securities) within the limits of the amount of the repayments of the nominal value of the securities under the terms of the issue or the dividend amount. "; 26) in article 282-1: a) in paragraph 1: , in the fourth sentence, the fourth sentence should read:" Market The price and the estimated price of the securities are determined in accordance with article 280 of this Code. "; , in the fifth paragraph, the word" fund "should be deleted; (b) in the second paragraph of paragraph 2 the words" Article 280, paragraph 2 "shall be replaced by" article 280 "; 27) in paragraph 1 of article 283: a) in the first paragraph of the first Replace the words "the current tax period" with the words "the current reporting (tax) period"; (b) the second sentence to read: " The provisions of this paragraph do not apply to losses resulting from The taxpayer has arrived at a rate of 0 per cent in the tax period in the cases stipulated by paragraphs 1-1, 1-3, 5, 5 to 1 of article 284 of this Code. The provisions of this paragraph shall also not apply to losses received by a taxpayer from the sale or otherwise disposed of in article 284-2 of this Code of shares (shares in the authorized capital) of Russian organizations. "; Article 284, paragraph 3, subparagraph 2, in addition to the words ", as well as the proceeds of the proceeds of the acts of depositary receipt certified by depositary receipts"; (29) in the paragraph of article 291, paragraph 2, of article 291, paragraph 2 "without taking into account the provisions of article 269, paragraph 1 of the present Code," delete; 30) supplement Article 299-5 as follows: " Article 299-5. The peculiarities of the determination of revenues and expenses of the issuers of Russian depositary receipts 1. The income of the issuers of Russian depositary receipts are those provided for in articles 249 and 250 of this Code, determined taking into account the characteristics provided for in this article. 2. The following revenues are not taken into account in the determination of the tax base of Russian depositary receipts: 1) cash and other property, property rights received by the issuer of Russian depositary receipts in connection with the placement of such receipts, with the exception of monetary, property, property rights received by the issuer of Russian depositary receipts as a reward for its services; (2) cash and other property, property rights Rights received by the issuer of Russian depositary receipts to the enjoyment of the rights embodied in the securities. 3. The costs of the issuers of Russian depositary receipts are those provided for in articles 254-269 of this Code, determined taking into account the characteristics provided for in this article. 4. The following expenses are not taken into account in determining the tax base of issuers of Russian depositary receipts: 1) cash and other property, property rights transferred (paid by) issuer of Russian depositary receipts. Issuer or owners of securities submissions in connection with the placement of Russian depository receipts; 2) cash and other property, property rights transferred by the issuer of Russian depositary receipts of Russian Depository Receipts in connection with the implementation of Russian depositary receipts. "; 31) in article 301: (a) in paragraph 1: the second sentence is void; paragraph 3 should read: " For the purposes of this chapter, is recognized as a financial instrument of urgent transactions, the requirements for which are not subject to judicial protection under the civil law of the Russian Federation and (or) the applicable law of foreign States. Losses received from the specified contract are not included in the tax base. "; b) in paragraph 2: paragraph 4 should read as follows: " Obligations for a financial instrument of an urgent transaction without re-requalification, can be terminated: "; to add a new paragraph to the fifth paragraph as follows: " set-off (netting) of homogenous requirements and obligations; "; addition to paragraphs 6 to 8 , to read: " in the order determined by the general An agreement (a single treaty) that conforms to the model conditions of contracts approved under the Federal Law on the Securities Market, if such termination provides for the determination of the amount of a net obligation; A set-off of counterclaims arising from contracts concluded under the rules of organized bidding or clearing rules, if such set-off is made for the purpose of determining the net liability. For the purposes of this article, the requirements for the supply of the same securities rights of one issuer, one type, one category (type) or one mutual investment fund (for investment purposes) are uniform. as well as the requirements for payment of money in the same currency. "; paragraph 5, paragraph 5 of paragraph 9; , paragraph 3, paragraph 3, amend to read: " 3. For the purposes of this chapter, the financial instruments of urgent transactions are classified into the financial instruments of urgent transactions in an organized market (urgent financial instruments of the requesting financial instruments) and financial instruments of urgent transactions, not (Non-revolving financial instruments for urgent transactions). At the same time, the financial instruments of urgent transactions are recognized by the regulated market while observing the following conditions: "; 32) in article 304: (a) of paragraph 1, amend to read: " 1. The income (s) of transactions with the requesting financial instruments of urgent transactions shall be recognized in the determination of the income tax base set out at the rate specified in article 284, paragraph 1, of this Code for which This chapter does not provide for a different treatment of profit and loss. "; b), paragraph 2, shall be declared null and void; paragraph 3 should read as follows: " 3. Unless otherwise provided for by this chapter, the determination of the tax base for operations with non-reclosing securities and the non-negotiable financial instruments of urgent transactions shall take into account income and expenditure for all specified transactions during the reporting period. (tax) period with all base assets. "; g) paragraph 4 to be declared void; d) in paragraph 5: in the second paragraph,", calculated in accordance with article 274 of this Code, replace by " Profit set at the rate specified in article 284, paragraph 1, of this Code, in respect of which, under this chapter, there is no different treatment of profit and loss "; in the third paragraph,", calculated in accordance with article 274 of this Code, replace " by profit, The following is a statement of the President of the General Assembly, the Secretary-General, the Deputy Secretary-General, the President of the Security Council, the President of the Security Council, and the President of the General Assembly. add the following paragraphs: " In conclusion contracts and option contracts that are not traded in an organized market party to which the Central Counterparty is party, which performs its functions in accordance with the laws on clearing activities and rules of clearing and The quality of the management of which is found to be satisfactory in accordance with the procedure established by the Central Bank of the Russian Federation, the taxpayer has the right to take into account the proceeds (expenses) of such contracts in determining the tax base for profit on the basis of The rate specified in article 284, paragraph 1, of this Code in respect of which, in accordance with this chapter, does not provide for a different treatment of profit and loss. If the taxpayer did not exercise the right referred to in the preceding paragraph of this paragraph, it is entitled to take into account the proceeds (expenses) of all the basic assets due to the receipt of the tax period (tax) for the reporting period (tax) In the definition of the tax base on non-negotiable securities and non-reversing financial instruments of an urgent transaction. "; (e), paragraph 7, should read: " 7. Except as otherwise provided by this chapter, the income received and the expenditures incurred on the obligations (s) of the swap contract shall be taken into account in the determination of the appropriate tax base for transactions with financial instruments of urgent transactions. "; (g) to supplement paragraph 8 with the following: " 8. For transactions with financial instruments of urgent transactions with interest rates as the basis of interest, the calculation of the income (s) based on the interest rates set out in the terms of such instruments at the end of the reporting period (no tax) period. At the same time, the income (expenditure) of the relevant transaction with the financial instrument of urgent transactions is recognized as income (expenses) calculated on the basis of interest rates and payable under the contract for such transactions. operations. The dates of the revenue recognition (s) for such an operation are the dates of payment in accordance with the relevant contract. "; 33) in article 305: (a) of paragraphs 1 and 2 as follows: " 1. For urgent transactions, the actual transaction price for tax purposes is recognized as market value and is applied for tax purposes. 2. The actual price of an irrevocable financial instrument of urgent transactions is recognized as a market price for tax purposes and is applied for tax purposes if it is not more than 20 per cent higher (downward) from The estimated value of this financial instrument for urgent transactions at the date of the transaction. The procedure for determining the estimated value of the corresponding types of financial instruments of urgent transactions shall be established by the Central Bank of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation. If the actual price of an irrevocable financial instrument for urgent transactions differs by more than 20 percent on the increase (demotion) from the estimated value of this financial instrument, the taxpayer's income (s) are determined based on the estimated value increased (reduced) by 20 per cent. "; b) to supplement paragraph 3 as follows: " 3. With respect to swap contracts and option contracts, both the claimant and the non-organized market, the party to which the Central Counterparty is party, which performs its functions under the laws on clearing The activities and rules of the clearing and the quality of management of which is deemed satisfactory in accordance with the procedure established by the Central Bank of the Russian Federation, the actual price of the transaction determined in the light of the rules of clearing registered in the is recognized as a market price and is used for the purposes of tax. "; in) to supplement paragraph 4 with the following: " 4. The provisions of paragraph 2 of this article apply only to transactions recognized under section V-1 of this Code. With respect to transactions not recognized under section V-1 of this Code, the effective price of an irrevocable financial instrument of urgent transactions is recognized as a market price and is applied for purposes tax. "; 34) in article 309: (a) in paragraph 1, subparagraph 5, replace" paragraph 3 "with" paragraph 9 "; b) to supplement paragraph 2-2 as follows: " 2-2. The securities received from the issuer of Russian depositary receipts are not recognized by the sources in the Russian Federation. "; 35) in article 326: (a) Part twelve after the date of "In addition to the words" in accordance with the terms of the contract "; b) in the part of the twentieth word" replace "with the words" in which early avoidance has occurred of the specific transaction "; 36) Article 328, paragraph 4, shall be stated as follows: editions: " 4. The interest earned (to be received) by the taxpayer for the use of cash is accounted for as part of the income (s) to be included in the tax base on the basis of the cash flow statement a taxpayer by bank account, unless otherwise provided for in this article. The Taxpayer, which determines the revenue (expenses) on an accrual basis, determines the amount of revenue (expenditure) received or receivable (payment) in the accounting period as interest, for each type of debt The Conference of the States parties to the Convention on the Rights of the Recognition of income (expenditure) as interest on debt is performed by the tax payer on the accrual basis, monthly regardless of the period of their payment under the contract, The period of his or her validity is for more than one reporting period (tax) period. The taxpayer is obliged to reflect on the basis of the certificates of the responsible person charged with the recording of the proceeds (expenses) of the proceeds (expenses) of the interest determined in the order, Article 329, paragraph 6, and article 272, paragraph 8, of this Code, respectively. "; 37) in article 329: (a) in Part Three," LIFO, " delete; b) add the following parts of the seventh and eighth content: " If the security is obtained free by the taxpayer or identified as a result of an inventory, its value for tax purposes, including disposal (disposal), is determined on the basis of market (estimated) value determined in accordance with Article 280 Code. Banks and professional participants in the securities market have the right to tax revenues and disposals of securities on the respective portfolios of securities formed according to the time and 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 the application of one of the methods specified in article 280 of this Code in respect of each portfolio of securities. In doing so, the accounting policy should be fixed in the taxpayer's tax policy for tax purposes. "; 38) in article 333: (a) to supplement the seventh reading: " Commitments (claims) on funds in foreign currency for the return (s) of the borrowed (allocated) funds in cases where the income (s) of the REPO operation is recognized under article 282, paragraphs 3 and 4, of this Code as interest funds allocated (raised) are subject to reassessment in connection with the A change in the official exchange rate of the foreign currency to the Russian Federation set by the Central Bank of the Russian Federation. "; (b) Part 7 and eighth shall be considered as parts eight and nine, respectively. Article 4 1. Article 1, paragraph 25, paragraph 25, subparagraph 1, of the Federal Act, which has no effect on the date of the entry into force of this Federal Law: 1) "On introducing amendments and additions to Part 2 of the Tax Code of the Russian Federation" (Collection of Laws of the Russian Federation, 2001, N 1, Art. 18); 2) paragraph 14 of Article 1 of the Federal Law of 6 August 2001 N 110-FZ "On introducing amendments and additions to Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3413) Paragraph 1 of Article 301, second paragraph 1; 3) Paragraph 31 of Article 1 of the Federal Law of 6 June 2005, N 58-FZ " O OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2312); 4) paragraph 4 of subparagraph (a), paragraph 8 (b) and subparagraph (d) of paragraph 28, subparagraph (a) of article 2, paragraph 33 (a), of the Federal Law N 281-FZ " On introducing changes to the first and second Tax Code of the Russian Federation and selected legislative acts of the Russian Federation " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5731); 5) paragraph 2 of article 27 of the Federal Law of 1 July 2011 N 170-FZ " On Technical Inspection of Vehicles and on the Application of OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3881); 6) "in" article 2, paragraph 17, of the Federal Law of 19 July 2011 N 245-FZ " On introducing changes to Parts One and Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4593); 7) article 3, paragraph 2, of the Federal Act of 28 July 2012, No. 145-FZ " On amendments to selected legislative acts OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4334); 8) Article 2, paragraph 2, of the Federal Law of 30 December 2012 N 294-FZ " On amendments to individual pieces of legislation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7619); 9) Paragraph 3 of Article 1 of the Federal Law of 7 June 2013 N 131-FZ "On introducing amendments to Chapters 21 and 25 of Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION (...) (...) 2. To be recognized as having lost force: 1) Article 1, paragraph 14, of Federal Law of August 6, 2001 N 110-FZ " On introducing amendments and additions to OF THE PRESIDENT OF THE RUSSIAN FEDERATION " (Collection of Russian legislation, 2001, 3413) in paragraphs 2 and 4 of article 304; 2) paragraph 5 of article 2, paragraph 35 (a) of article 2 of the Federal Law of 25 November 2009 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5731); 3) Article 10, paragraph 7, of the Federal Law of 23 July 2013 N 251-FZ " On amendments to certain legislative acts THE PRESIDENT OF THE RUSSIAN FEDERATION 4084). Article 5 1. The right to provision of investment tax deductions under paragraph 1, paragraph 1, of the second part of the second Tax Code of the Russian Federation The Federation (in the wording of this Federal Law) applies to the proceeds obtained in the implementation (settlement) of securities acquired after 1 January 2014. 2. The right to provision of investment tax deductions under paragraphs 2 and 3 of paragraph 1 of Article 219-1 of the second Tax Code of the Russian Federation The Federation (in the wording of this Federal Law) applies to the deposit of money and (or) the receipt of income on individual investment accounts concluded after the date of entry into force of the present law Federal law. 3. To establish that the losses on completed transactions that taxpayers paid for the profits of the organizations, with the exception of professional participants in the securities market, trade organizers, exchanges, managers and clearing companies Central counterparty organizations for securities transactions that arise in the organized market of securities that arose up to and including 31 December 2014, and not previously recorded in the tax base Total tax base of relevant accounting (tax) periods starting from 1 In accordance with Article 280 of the Tax Code of the Russian Federation, A maximum of 20 per cent of the original loss, which is determined as at 31 December 2014, is no more than 20 per cent annually until 1 January 2025. 4. To establish that the losses on completed transactions that taxpayers paid for the profits of the organizations, with the exception of professional participants in the securities market, trade organizers, exchanges, managers and clearing companies Central counterparty organizations for transactions with financial instruments of short-term, non-formal, securities transactions that do not apply to the organized securities market, arising prior to and including 31 December 2014 The tax base reduces the tax base of relevant reporting (tax) periods starting from January 1, 2015, determined in accordance with Articles 280 and 304 of Part Two The Russian Federation Tax Code (in the version of this Federal Law) for transactions with financial instruments of urgent transactions that do not apply to in the organized market, and on transactions with securities not traded in an organized securities market, up to 20 The percentage of the original amount of such losses as at 31 December 2014 is 1 January 2025. 5. To establish that the losses on completed transactions, which are obtained by professional participants in the securities market, are not carrying out the dealer's activities, trade organizers, exchanges, management companies and clearing organizations, acting as a central counterparty, on transactions with financial instruments of short-term, non-formal, securities transactions that do not apply to the securities market, and transactions with securities in the organized market of securities, accrued up to and including 31 December 2014, and not previously recorded in the determination of the tax base, reduce the total tax base of relevant reporting (tax) periods under article 283 of part two The Russian Tax Code (as amended by this Federal Law) as of 1 January 2015. 6. To establish that, for the purpose of taxation of profits, the revaluation of the obligations (claims) for repo transactions, the first part of which is performed prior to 1 January 2015 and which are listed in Part 7 of Article 333 the second Tax Code of the Russian Federation (in the wording of this Federal Law), as well as in the determination of the tax base on operations, " committed prior to 1 January 2015 with financial instruments of urgent transactions, The basic asset of which is the interest rates specified in article 304, paragraph 8, of Part Two of the Tax Code of the Russian Federation of this Federal Act), as well as for transactions with securities that partially pay their nominal value before 1 January 2015, until the full implementation (disposals) of such securities is applied by the taxpayer The manner in which the tax base is determined for the purposes of this Part of the Convention on the Rights of the Child. The tax base recalculation for past tax periods is not calculated on the profit tax. 7. Losses that were obtained from transactions with financial instruments of urgent transactions not traded on the organized market, on completed transactions and which were not repaid until the day of the entry into force of the Federal Law N 281-FZ " On introducing changes to the first and second Tax Code of the Russian Federation and selected legislative acts of the Russian Federation " and remained unliquidated as at 1 January 2015, subject to deduction in the order, Part 3-5 of this article, including professional participants in the market of securities that carry out dealer activity. 8. Taxation of REPO operations whose first performance was in 2013 and the second part of which is due in 2014, is implemented in accordance with the provisions of chapter 25 of part two Russian Tax Codein force in 2013. Article 6 1. This Federal Act shall enter into force on 1 January 2014, with the exception of the provisions for which this article establishes a different time frame for their entry into force. 2. Paragraphs 4, 5, 7, 8, 11, 12, 14, 15, 17, paragraph 18, subparagraph (a), paragraph 18, subparagraph (a) of paragraph 19, paragraphs 20, 21, 22, 23, paragraphs 1 to 8 of paragraph 24, paragraphs 28, 29, 30, subparagraphs (a) to (g), The fourth and seventh subparagraphs (e) and (f) of paragraph 32, paragraphs 34, 35, 37, 38, article 3, and article 4, paragraph 2, of the present Federal Law shall enter into force not earlier than one month after the official publication of the present law. The Federal Law and not the previous one number of the regular tax period on the corresponding tax. 3. Paragraphs 186 and 90, paragraph 33, of this Federal Law shall enter into force on 1 January 2016. 4. Paragraph 4, paragraph 4, paragraph 4, and article 271, paragraph 4, paragraph 4, paragraph 4, and article 272, paragraph 4, of article 272, paragraph 4, of article 272, part two, part two, article 272, part two, article 272, part two, article 272, part two, article 272, part two, article 272, part two, article 272, part two, article 272, part two, part two, article 272, part two, part two, part two, article 272, paragraph 4, of the second paragraph of article 272, part two, part two, article 272, part two, paragraph The Tax Code of the Russian Federation (in the wording of this Federal Law) is applicable to the legal relations that have arisen since 1 January 2011. 5. Article 213, paragraph 1, paragraph 1, paragraph 1, paragraph 1, of the second Tax Code of the Russian Federation (as amended by the present Federal Act) apply to treaties concluded after the date of entry into force of this Federal Act. President of the Russian Federation Vladimir Putin Moscow, Kremlin December 28, 2013 N 420-FZ