RUSSIAN FEDERATION FEDERAL LAW amending Chapter 22 of Part Two of the Tax Code Russian Federation adopted by the State Duma on September 13, 2013 Approved by the Federation Council on 25 September 2013 Article 1 Enroll Part Two of the Russian Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION N 32, sect. 3340; 2001, N 1, article 18; N 33, est. 3413, 3421, 3429; 2002, N 22, st. 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 28, est. 2886; 2004, 27, sect. 2711; N 31, st. 3222; 2005, N 1, st. 9; N 30, est. 3101, 3118; 2006, N 31, sect. 3433, 3436; 2007, N 1, st. 31; N 21, est. 2461; N 45, sect. 5417; 2008, N 30, est. 3598; 2009, N 48, sect. 5732; 2010, N 31, est. 4198; N 48, sect. 6247; 2011, N 30, sect. 4566; N 49, sect. 7016; 2012, N 27, sect. 3588; N 49, sect. 6748; N 53, sect. 7584; 2013, N 30, est. 4081) the following changes: 1) in article 179-2: a), paragraph 3 should be redrafted to read: " 3. Form of certificate issued for each activity referred to in paragraph 1 of this article, form of application for the issuance of a certificate submitted by the taxpayer, the form of decisions of the tax authority on extradition (refusal of extradition), The suspension (renewal) of the certificate, the revocation of the certificate and the administrative regulations for the provision of the state service on the issue of the certificate shall be approved by the Federal Executive and oversight in the area of taxes and duties. "; b) Paragraph 8 (2) Article 179-3, paragraph 3, shall be amended to read: " 3. Form of certificate issued for each activity referred to in paragraph 1 of this article, form of application for the issuance of a certificate submitted by the taxpayer, the form of decisions of the tax authority on extradition (refusal of extradition), The suspension (renewal) of the certificate, the revocation of the certificate and the administrative regulations for the provision of the state service on the issue of the certificate shall be approved by the Federal Executive and oversight in the field of taxes and duties. "; 3) paragraph The first subparagraph of article 183, paragraph 1, should be supplemented by the words "as well as the transfer of the excisable goods produced from a raw material, to the owner, or to other persons, in the case of the sale of the said goods outside the territory of the Russian Federation". The Federation, in accordance with the customs procedure of export, taking into account the loss (within the limits of natural loss) "; 4) in article 184: (a), paragraph 2, amend to read: " 2. Taxpayers are exempt from paying the excise duty when performing the operations provided for in article 183, paragraph 1, paragraph 1, of the Code, when a bank guarantee is submitted to the tax authority. The bank guarantee is submitted to the tax authority no later than the 25th day of the month, in which the taxpayer is obliged under Article 204 of this Code to present to the tax body the tax declaration on the excise duty for The tax period on which the specified transaction occurred, as determined in accordance with article 195 of the present Code. The bank guarantee provided by the taxpayer to the tax authority at a later date is not accepted by the tax authority for the purposes of this article. Bank guarantee shall be provided by a bank included in the list of banks meeting the requirements set out in Article 74-1 of this Code for the adoption of bank guarantees for tax purposes. The bank guarantee is subject to the requirements set out in article 74-1 of this Code, taking into account the following peculiarities: bank guarantee must stipulate the bank's obligation to pay in the event of failure The tax payer of documents in the order and deadlines set by paragraphs 7 and 7-1 of Article 198 of this Code and the failure of the taxpayer to pay the appropriate amount of the excise duty; To ensure the full implementation of the obligation to pay the full amount of the excise tax, pursuant to article 202, paragraph 1, of the present Code, on realized excisable goods exported outside the territory of the Russian Federation in accordance with the customs procedure of export or imported into the port special economic system. Area under the Customs procedure of the free customs zone; period of validity of the bank guarantee provided for exemption from the payment of excise duty for the transactions covered by article 183, paragraph 1, subparagraph 4 of this Code, shall not be less than 10 months from the date of expiry The fixed term of the taxpayer's obligation to pay the excise duty secured by the bank guarantee. The tax authority is obliged to notify the bank that issued the bank guarantee for exemption from the payment of excise duties on excisable goods, which are exported outside the territory of the Russian Federation in accordance with the customs procedure of export, or into the port special economic zone, in accordance with the customs procedure of the free customs zone, of exemption from obligations under this guarantee in cases of: the taxpayer's submission of the documents provided for in the paragraphs 7 and 7-1 of Article 198 of this Code, within the prescribed time-not later than The third day following the completion of the inspection, which confirmed the completeness and validity of the documents; the taxpayer's payment of the sum of the excise duty-no later than the third day after submission to the tax authority Payment orders for payment of the amount claimed. Taxpayers who implement the alcohol and (or) excise duty containing products exported outside the territory of the Russian Federation in accordance with the customs procedure of export, Under article 194, paragraph 8, of this Code, the obligation to pay the advance payment of the excise duty on alcohol and (or) excise-type products is entitled to submit one bank guarantee for the purposes of the tax authority. Exemption from payment of excise tax on these products, In accordance with the customs procedure of the Russian Federation and the payment of the advance payment of the excise duty. In this case, the taxpayers shall submit to the tax authority a bank guarantee and a notice of exemption from the payment of the advance payment of the excise duty in the order and time provided for in article 204, paragraph 14, of this Code. The tax authority provides the guarantor bank with a claim for redemption of such a bank guarantee in the event of failure to pay or to pay the excise tax to the taxpayer within the time limit set by article 204, paragraph 3, of the current excise duty. The Code, for each tax period (during the period of validity of the bank guarantee), in which the sale of alcoholic and (or) excise alcohol products on the territory of the Russian Federation was carried out, up to the amount of the advance payment Excise, from which he was released, and (or) the excise duty on OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 198, paragraph 7, of this Code. Period of validity of the bank guarantee provided by taxpayers for the simultaneous exemption of the advance payment of the excise duty on alcohol and (or) excisable alcohol containing products and the payment of excise duties calculated on the of these products, which are exported outside the territory of the Russian Federation in accordance with the customs procedure of export, shall be at least 12 months following the tax period in which the purchase of ethyl alcohol was carried out or have been subject to the transactions recognized by the object of taxation in accordance with Article 182, paragraph 1, of the Code. The tax authority is obliged to notify the bank that issued the bank guarantee to be exempt from paying the advance payment of the excise duty on alcoholic and (or) excisable alcohol products and the payment of excise tax calculated on the of these products, which are exported outside the territory of the Russian Federation in accordance with the customs procedure of the export, and the exemption from obligations under this bank guarantee in the case of the taxpayer's obligation to pay the excise duty, and (or) submission to the tax authority within the prescribed time limit, Article 198, paragraph 7, of this Code, no later than the third day following the completion of the excise tax on excise duties on excise duties on alcohol and (or) excises. Alcohol-containing products sold on the territory of the Russian Federation and (or) the tax declaration on excise duties for tax period, in which the tax authority presents documents confirming the actual export. In addition, the total amount of the excise duty calculated on the alcohol and (or) alcohol-containing products sold in the territory of the Russian Federation and on export should correspond to the amount calculated in accordance with article 204, paragraph 12, subparagraph 2 of this Code. In case of the presentation of the tax declaration on excise duties on excisable goods sold on the territory of the Russian Federation and the tax declaration on excises in relation to excisable goods, on which the tax authority is represented Documents eviding actual export of goods outside the territory of the Russian Federation in accordance with the customs procedure of export, and in different tax periods, the notification shall be sent to the bank not later than three days, at the latest. is the most recent date for the completion of the kameral tax audit of the declarations. In the absence of a bank guarantee (including for the simultaneous exemption of the advance payment of the alcohol and (or) excise duty containing products and the payment of excise tax on the said products, In accordance with the customs procedure, the taxpayer is obliged to pay the excise duty in the manner prescribed for the carrying out of excisable goods in the territory of the Russian Federation. If a taxpayer who has provided a bank guarantee that has procured ethyl alcohol or has committed transactions, recognized by the excise duty tax object, as provided for in article 182, paragraph 1, of the present Code, The period of validity of such guarantee was not carried out under the alcohol and (or) excise duty containing products on the territory of the Russian Federation and (or) for the export of the specified products outside the territory of the Russian Federation in the territory of the Russian Federation. compliance with the customs procedure of export, specified by the taxpayer shall be deemed to have lost the right to be exempted from paying the advance payment of an excise duty during the entire term of the bank guarantee. Such a taxpayer is obliged, within one month after the end of the bank guarantee, to recalculating the tax liabilities in accordance with the procedure established by this Code for non-justified taxpayers. Exemption from the payment of the advance payment of the excise duty, as well as to submit to the tax authority a revised tax declaration on excise duties for the tax period in which it was exempted from paying the advance payment of the excise tax. No later than the day following the day of the bank guarantee, including for the purpose of simultaneous exemption from the payment of the advance payment of the excise duty and the payment of excise tax on the said products, which are exported outside the territory. In accordance with the customs procedure of the Russian Federation, the bank notifies the tax authority at the place where the taxpayer has issued a bank guarantee in the manner determined by the federal executive authority and oversight in the area of taxes and duties. "; b), paragraph 3, set out in , to read: " 3. In the case of paying the excise tax, due to the absence of a bank guarantee from the taxpayer, the paid excise taxes, including in the form of an advance payment of excise duty on alcoholic and (or) excise products, as provided for in article 194, paragraph 8, of the excise tax This Code shall be repayable in accordance with the procedure established by article 203 of the present Code, after the tax authorities submit documents confirming the actual export of excisable goods outside the territory of the Russian Federation. The Federation, in accordance with the customs procedure of export. Details of the amount of excise goods exported outside the territory of the Russian Federation in accordance with the customs procedure of export and the corresponding amounts of excise tax are to be reflected by the tax payer in the tax system. A declaration on excise duties for the tax period, which is the date of the implementation (transfer) of the specified goods, determined in accordance with article 195 of the present Code. In the tax declaration on excise duties for the tax period, in which the taxpayer is represented in the tax authority documents provided for in article 198, paragraph 7, of this Code, confirming the actual export outside the territory The Russian Federation, in accordance with the customs procedure for the export of realized excises on the basis of the bank guarantee, has been granted exemption from the payment of excise duty, and reflects the following information: Volume (quantity) of excisable goods sold, actual export of which, outside the territory of the Russian Federation, is documented in accordance with the procedure established by article 198, paragraph 7, of this Code; the sum of the excise tax on which the taxpayer is paying a tax was released on the basis of the bank guarantee provided by the volume (quantity) of the realized excisable goods, the actual export of which is outside the territory of the Russian Federation in accordance with the customs procedure of export Documvalidated; Excise amount to be paid Tax deductions under article 200 of this Code; tax period, which is the date of sale (transfer) of excisable goods exported outside the territory of the Russian Federation in accordance with customs duties the export procedure determined in accordance with article 195, paragraph 2, of this Code; the sum of the excise tax, from which the taxpayer had previously been released on the basis of a bank guarantee calculated for tax purposes. The date of sales of the excisable goods within the limits of the territory of the Russian Federation in accordance with the customs procedure of export determined in accordance with article 195, paragraph 2, of this Code; number and date of the contract for the supply of excised goods ";"; 5) paragraph 1 of Article 187-1, paragraph 3, amend to read: " 3. The Taxpayer is required to file a notification to the tax authority at the place of account (Customs authority at the place where the customs declaration of excise goods) is notified of the maximum retail prices established in accordance with paragraph 2 of this article, and Minimum retail prices calculated in accordance with the legislation of the Russian Federation in the field of public health protection from exposure to the tobacco smoke and the effects of tobacco consumption (hereinafter referred to as the notification), for each stamp (each) of tobacco products not later than 10 calendar days before beginning the tax period from which the maximum retail prices specified in the notification will be applied. The form of the notification, the procedure for filling it and submitting it to the tax authority, including electronically, shall be approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The form of the notification, the procedure for filling it in and submitting it to the customs authority, including in electronic form, is approved by the authorized federal executive body conducting the notification in accordance with the legislation of the Russian Federation. functions in the formulation of public policy and regulatory legal regulation, supervision and supervision in the field of customs. Each notification should include a complete list of brands (names) of tobacco products. "; 6) in article 193: (a), paragraph 1, amend to read: " 1. Taxation of excise goods from January 1, 2014 to December 31, 2016 is carried out at the following rates: ------------------------------ | ------------------------------------------------- Excise taxes | Tax Rate (% and/or) goods | ruble per unit of measure) | ---------------- | --------------- | from January 1 | January 1 | January 1, December 31 | December 31 | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December | 31 December { \na } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } ---------------- | ---------------- | ---------------- | ---------------- | --------------- 0 rubles for 0 rubles for 0 rubles/1 litre 1 litre 1 litre 1 liter of 1 litre 1 liter of products in metal Aerosol Aerosol Aerosol ethyl ethyl ethyl ethyl ethyl ethylene, alcohol, alcohols, alcohols, alcohols, contained in subexcisable excisable excisable product 0 RUB (2) rubles ($0.10) in the week one year. [ [ 1 litre]] 1 litre of 1 litre 1 litre of metal non-aqueable waterless packaging of ethyl ethyl ethyl ethyl alcohol, alcohol, alcohol, contained in the contained in excisable 1 liter of alcohol distillation of an aqueous waterless perfumery and cosmetic aqueous aqueous ethylene. Ethyl ethyl products in metal alcohols, alcohols, alcohols, An aerosol dispenser and contained in an item contained in the distillation contained in the distillation of the distillation of the distillation of the distillation of domestic chemistry in goods of metal aerosol packaging.) Alcoholic products from 500 rubles per 600 A liter of beer, wine, ethyl ethyl ethyl ethyl alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, alcohol, and alcohol The Conference of the States Members of the Excise excisable excisable, without adding the goods to the product of the product of protifid ethyl alcohol produced from food raw materials, and (or) alcohol-grape or other fruit-dried, and (or) wine distillates, and (or) fruit Distillate products from 400 rubles per liter, 500 rubles per liter, and 1 liter of 1 liter of alcohol to 9 percent of waterless and no water, including beer, drink, alcohols, alcohols, alcohols, made on the basis of contained in beer, wines, fruit wines, excises, excisable sparkling wines (champagne), goods of cider, poir, meadow, wine beverages, manufactured without addition of rectifified ethyl alcohol produced from Food raw materials, and (or) distillates of grape or other fruit suchs, and (or) wine distillates, and (or) fruit distillates) Guilt, fruit wines (8 rubles per litre, 1 litre per 1 litre per 1 litre per litre) (Champagne), Wine beverages, made without the addition of proffetical ethyl ether Spirits produced from food raw materials, and (or) alcoholic grape or other fruit suchs, and (or) wine distillates, and (or) fruit distillates, Sidr, rouble, 8 rubles ($1) per liter, 10 roubles per 1 litre for 1 litre The AI-65 gasoline cost RUB 1.125 per liter on average, the AI-17 gasoline by 0.1% to RUB 25.27 per liter on average, the AI-17 gasoline by 0.3% to RUB 126.7 per liter on average. The dollar exchange rate against the Russian ruble was RUB 18 per liter on average. Litres of beer with alcoholic content above 0.5 percent and up to 8.6 percent, beer with normative 31 rubles per liter and 37 rubles per liter. The content of the volume of ethyl alcohol by more than 8.6 percent is over 8.6 percent. The quality of the raw materials for the production of tobacco products) is set at RUB 1,128 per 1,000 rubles. In 2015, the president's income was 8.89 million rubles ($110,000). of 1 000 pieces + 8.5 percent 9 percent 9.5 percent of the estimated calculated cost, cost, cost, calculated based on the outcome of maximum maximum retail price, retail, retail Prices, retail prices, but not less but not less than but not less than 1 040 rouble 1 600 rubles per 1 000 pieces per 1 000 pieces for 1 000 pieces of cars with 0 rubles per 1 000 rubles. Up to 0.75 kW, 0.75 kW to 0.75 kW 67.5 kW (90 l). (c) (1 l. (c) (1 l. (c) (1 l. (c), inclusive of a passenger car from 34 rubles to 34 rubles, the maximum was 41 rubles ($0.75). (c) and (1). (c) (1 l. (c) (1 l. (c) 112.5 kW (150 l. (c), inclusive of passenger cars with 332 rubles (332) and 332 rubles (332) rubles ($1.75) per 0.75 kW (0.75 kW). (c) (1 l. (c) (1 l. (c) (1 l. (c) Motorcycles with an engine power greater than 112.5 kW (150 l. For the first time in the year, the rouble has been unable to transport up to 1 ton per tonne, with a total of 12,879 rubles ($11.7) per tonne. The total cost of the equipment is 10 billion rubles for the first nine months of the year. The dollar was up 44.5 kopecks to RUB 1.702 billion from RUB 1.37 billion. In the first tons of the year, the Russian president's income was 8.89 million rubles ($11,500). Diesel fuel prices decreased by 1% to RUB 9,673 per tonne. In December, the Russian president's income was 7.78 million rubles ($11,500). Taxation of ethanol from 1 January to 31 July 2014 is inclusive at the following tax rates: ------------------------------------- | ----------------------------- Excise products Tax rate (in roubles | per unit of measure) ------------------------------------- | ----------------------------- Ethyl alcohol produced from food or non-food raw materials, including denatured ethyl alcohol, raw alcohol, Distillate of wine, grape, fruit, cognac, Calvonized, enforceable: sold to organizations, 0 rubles for 1 liter of anhydrous ethyl alcohol, alcohol containing contained in the excisable perfumery-cosmetic products in metal aerosol dispenser and (or) alcohol-containing products of household chemistry in metal aerosol dispensers and organizations paying the advance payment of the excise (other than ethyl alcohol imported into the Russian Federation) and (or) transferred in the commission of operations, in accordance with the provisions of the Article 182, paragraph 1 (22) of this Code, and (or) sold (or transferred by producers within the same organization) for the production of goods not recognized as excisable under article 181, paragraph 1, subparagraph 2, of this Code The Code is implemented by organizations, not 74 rubles per liter, without paying an advance payment of an advance payment of ethyl alcohol, including imported into the Russian Federation contained excise tax, and (or) transferred in the goods. The structure of one organization in the performance of tax-exempt transactions by the taxpayer, except for those provided for in article 182, paragraph 1, of this Code, as well as the exception of ethyl the alcohol sold (or transferred by the manufacturer in the structure of one organization) for the production of goods not recognized by the excise duty under article 181, paragraph 1, subparagraph 2, of this Code, and ethyl alcohol sold organizations engaged in the production of alcohol-containing perfumery products in metal aerosol packaging and (or) alcohol-containing products of household chemistry in metal aerosol dispenser Taxation of ethyl alcohol from 1 August 2014 to 31 December 2016 inclusive of sales tax rates: ------------------------------ | ------------------------------------------- Excise products | Tax rate (in roubles per | unit of measure) | -------------- | -------------- | ------------- | From 1 January | 1 January | 1 January | 1 January | 31 December | 31 December | 2014 | 2016 | 2016 | 2016 | 2016 inclusive | inclusive | inclusive ------------------------------ | -------------- | -------------- | ------------- Ethyl alcohol produced from food or raw materials, including denatured ethyl alcohol, spirits-raw alcohol, distillates of wine, grape, grape, fruit, cognac, The euro rose by 1.22 rubles to RUB 1.23 billion from RUB 1.23 billion. Alcoholic, non-aqueous, waterless perfumery-cosmetic ethyl ethyl ethyl ethyl products in metal alcohols, alcohols, alcohols, aerosol dispensers and (or) containing containing alcohol containing products in Excise in excises in excisable household chemicals in goods of metal aerosol package, and organizations paying the advance payment of the excise duty (including ethyl alcohol imported into the Russian Federation from the territories of the Russian Federation- members of the Customs Union, a Customs Union member), and (or) Excise tax in accordance with article 182, paragraph 1, subparagraph 22, of this Code, and (or) sold (or transferred by producers within the same organization) for the purpose of taxation. Production of goods not recognized as excisable under Article 181, paragraph 1, paragraph 1, of this Code; without water without water (including ethyl ethyl ethyl) Russian Federation, not alcohols, alcohols, alcohols containing goods contained in the Customs Union, and (or) in excisable in excisable goods transferred in the structure of goods. "; The taxpayer carried out tax-exempt transactions, except in accordance with article 182, paragraph 1, of this Code, as well as by the exception of ethyl alcohol sold (or transferred) Producers in a single organization) for production Goods not recognized as excisable in accordance with article 181, paragraph 1, subparagraph 2, of this Code and ethyl alcohol sold by alcohol-containing perfumery products in metal products Aerosol package and (or) alcohol-containing products of household chemistry in metal aerosol dispenser b) to be supplemented with the following paragraph: " Class of excise duty on ethyl alcohol in the amount of 0 rubles per 1 litre The non-aqueable ethyl alcohol contained in the excisable goods shall be applied to the In the Russian Federation, the import of ethyl alcohol from the territories of the member States of the Customs Union, the buyer of ethyl alcohol, by the alcohol and (or) excise alcohol containing alcohol products (except alcohol-containing perfumery-cosmetic products in metal aerosol dispensers and products of household chemistry in metal aerosol packaging) that have submitted a notice to the tax authority at the place of notification on the payment of the advance payment of the excise duty on alcohol and (or) In accordance with article 204, paragraph 7, of this Code, excise duty containing an alcohol-containing product, or notice of the exemption from the advance payment of the excise duty when the buyer of ethyl alcohol is submitted to the tax authority at the place of bank account guarantees in accordance with article 204, paragraph 11 of this Code. "; 7) in article 194 (8): (a) paragraph 3, amend to read: " In the case of alcohol and (or) Excise-based alcohol-containing ethyl alcohol products (including those imported in OF THE PRESIDENT OF THE RUSSIAN FEDERATION For the production of alcoholic and (or) excise alcohol-containing products, the advance payment of excise duty shall be paid prior to the purchase (import into the Russian Federation from the territories of the member states of the Customs Union) ethyl alcohol and (or) to the commission from by the raw alcohol of the operation in accordance with paragraph 1, subparagraph 22 Article 182 of this Code. "; b) the fourth paragraph should read as follows: " For the purpose of this chapter, the advance payment of excise duty on alcoholic and (or) distillates is understood Goods before the purchase of ethyl alcohol (including ethyl alcohol, imported into the Russian Federation from the territories of the member States of the Customs Union which is the goods of the Customs Union) or prior to the transaction envisaged in the Article 182, paragraph 1, of the Code. For the purposes of this article, the date of purchase (purchase) of ethanol produced in the territory of the Russian Federation shall be determined as the date of shipment of that alcohol by the supplier. The date of import of ethyl alcohol into the Russian Federation from the territories of the member states of the Customs Union is defined as the date of the tiling of ethyl alcohol by the buyer, the manufacturer of alcohol and (or) excisable alcohol-containing products. "; (c) Paragraph 5, after the words "excisable alcohol containing products", would be supplemented by the words "and (or) imported into the Russian Federation from the territories of the member States of the Customs Union"; 8) the first paragraph of article 198, paragraph 7, of article 198 , to read: " 7. In the case of exportation of excisable goods outside the territory of the Russian Federation in accordance with the customs procedure of export, in order to confirm the validity of the exemption from the payment of the excise tax provided for in article 184, paragraph 2, of this Code, and refund of the excise duties paid by the taxpayer and subject to tax deductions under article 200 of this Code, in accordance with the procedure established by article 201 of the present Code, to the tax authority at the taxpayer's place of account during the period 6 months from the date of submission to the tax authority of the bank guarantee "The following documents shall be submitted:"; 9) in the first paragraph of article 199, paragraph 1, of the words "the costs taken to deduct the profit tax on the organizations" should be replaced by " the value of the realized excisable goods, taking into account of the provisions of chapter 25 of this Code "; 10) in article 200: (a), in the first paragraph of paragraph 2, the second sentence, after the words" produced in the territory of the Russian Federation, "to be supplemented with the words" and brought into the Russian Federation ". from the territories of the member States of the Customs Union The Customs Union, ", the third sentence should read as follows:" If used as a raw material in the production of alcoholic and (or) excisable alcohol products imported into the Russian Federation, " excluding excisable goods imported into the Russian Federation from the territories of the member States of the Customs Union that are goods of the Customs Union, tax deductions are made within the amount of the amount used (litres of anhydrate ethyl alcohol) and excise rate Article 193, paragraph 1, of this Code with respect to ethyl alcohol sold by organizations that do not pay the advance payment. "; b) paragraph 3, paragraph 16, amend to read: " The amount of the advance payment Excise paid on the purchase of distillate (including imported into the Russian Federation from the territories of the member States of the Customs Union which are goods of the Customs Union) used in the future for the production of alcoholic beverages, to be deducted at the date of their arrival by the taxpayer at the time of submission In paragraph 19 of this Code, in paragraph 19 of the "Russian Federation of Distillate" ("importation into the Russian Federation of Distillate") by "importation into the Russian Federation of distillate (2)" Distillate imports into the Russian Federation from the member States of the Customs Union which are the goods of the Customs Union "; 11) in article 201: (a) in the first paragraph of paragraph 1, the words" shall be carried out ". the basis for "substitute words" shall be made when the taxpayer is present in the The tax authority "; b) paragraph 11, subparagraph 3, should read: " 3) of the invoices issued by the taxpayer holding a certificate for the production of denatured ethyl alcohol, A taxpayer holding a certificate for the production of non-pyrthosylic products (the buyer of denatured ethyl alcohol), with a tax authority indicating the buyer. Form and procedure for filling the specified invoice registers, the order of their submission to the tax authorities, and a sample of the sales tax authority, which consists of the buyer of denatured ethyl alcohol of the registry The invoices are approved by the federal executive authority responsible for the control and supervision of taxes and duties. The stamp shall be marked not later than five days from the date of the submission to the tax authority by the taxpayer of the taxable ethyl alcohol of the tax declaration on the excise duty and invoice register (or not later than five days from the highest) a later date of submission to the tax authority of one of the specified documents); "; in) paragraph 12, subparagraph 3, amend to read: " 3) a copy of the invoices submitted to the tax authority in in accordance with paragraph 11 of this article; "; g) paragraph 13, paragraph 2 " (2) Invoices issued by the taxpayer holding a certificate for the production of straight-run gasoline by the taxpayer holding a certificate for the processing of straight-run gasoline (the buyer of straight-run gasoline), with a stamp of the tax authority in which the specified buyer is taken into account. Form and procedure for filling the specified invoice registers, the order of their submission to the tax authorities, and a sample of the sales tax authority, which consists of the buyer of straight-run gasoline, which is subject to invoices, are approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The stamp shall be marked not later than five days from the date of submission to the tax authority by the purchaser of straight-run gasoline by the buyer of the tax declaration on the excise duty and the register of invoices (or not later than five days from the most recent date ";"; in the fourth subparagraph of paragraph 14, subparagraph (1) of the phrase "registries to the tax authorities shall be determined by the Ministry of Finance of the Russian Federation" invoices to tax authorities are approved by the federal executive The authorities, the Commissioner for Control and Oversight of Taxes and Fees "; (e), paragraph 17, should read: " 17. The tax deductions provided for in article 200, paragraph 16, of this Code are made by taxpayers who purchase (procuring) ethyl alcohol (including those imported into the Russian Federation from the territories of the member States of the Customs Union, as a goods of the Customs Union), on the basis of the documents provided for in article 204, paragraph 7, of this Code, as well as submitted to the tax authority at the same time as the excise tax of the following documents (copies thereof): (1) Contracts for the sale of ethyl alcohol by the manufacturer of alcohol and (or) the excise duty containing alcohol containing ethyl alcohol by a Russian organization, or a copy of the contract (contract) for the supply of ethyl alcohol that is the goods of the Customs from the territories of the member States of the Customs Union; 2) transport (transport) documents for the shipping of ethyl alcohol by a taxpayer-a Russian organization; (3) the act of writing off ethyl alcohol in production and copies of the swimsuit; 4) on import into the Russian Federation The Federation from the territories of the member states of the Customs Union of ethyl alcohol, which is the goods of the Customs Union, tax deductions are made on the basis of documents submitted to the tax authorities confirming the import of ethyl alcohol in the OF THE PRESIDENT OF THE RUSSIAN FEDERATION compliance with the said international treaties (agreements). "; 12) In article 203: (a), paragraph 2 should be redrafted to read: " 2. These amounts over the three tax periods following the tax period, subject to the taxpayer's underpayment of excise duties, other federal taxes, fines on federal taxes, and (or) fines, liable or reprimanded on the basis of a decision of the tax authority in the cases provided for in this Code or on the basis of a court decision which has entered into force, shall be offset against the payment of the said arrears and fines, by the tax authority in accordance with article 78 of the present report Code. If the taxpayer does not have the said arrears and the debts on penalties and (or) fines, the amounts to be refunded may be reduced to the current payments of the excise and/or other federal taxes on the application of the taxpayer in the manner prescribed by article 78 of this Code. "; b) in paragraph 3: the first addition to the words" in the manner prescribed by article 78 of this Code "; paragraphs of the second and third paragraphs (c) Paragraph 4, paragraph 4, should read: " 4. Reimbursement from the budget (by standoff or return) are subject to: Excise in the amount of the excisable goods exported outside the territory of the Russian Federation in accordance with the customs procedure of export paid by Taxpayer as a result of the absence of a bank guarantee under article 184, paragraph 2, of this Code; the sum of the excise taxes paid by the taxpayer and subject to article 200 of this Code Deductions in the calculation of excise duties on excisable goods brought out of the territory OF THE PRESIDENT OF THE RUSSIAN FEDERATION Exemption from taxation of excise duties in accordance with paragraph 2 of Article 184 of this Code). Refund of these amounts from the budget shall be made on the basis of the documents provided by Article 198, paragraph 7 of this Code, submitted by the taxpayer to the tax authority at the place of account at the same time as the tax declaration Excise, which reflects the amount of the excise duty on the realized excisable goods exported outside the territory of the Russian Federation in accordance with the customs procedure of export, declared to be reimbursed. After the tax declaration is submitted by the taxpayer, the tax authority checks the validity of the amount of the excise tax on the calorny tax audit in accordance with the procedure established by article 88 of this Code. Within seven days after the end of the choral tax audit, the tax authority is obliged to make a decision on the recovery of the corresponding excise duties if no violations of the legislation on taxes were found in the said examination. fees. In case of violations of tax laws and fees, the authorized officials of the tax authorities must establish an act of tax in accordance with the article. 100 of this Code. The Act and other material of the ameral tax audit, which revealed violations of the legislation on taxes and fees, and the objections submitted by the taxpayer (its representative), should be considered The head (s) of the tax authority who conducted the audit. The decision on the materials of the cateral tax should be made in accordance with article 101 of this Code. As a result of the review of the materials of the Cameral tax audit, the head (deputy head) of the tax authority decides to hold the taxpayer accountable for the commission of the tax offence, or the refusal to hold the taxpayer accountable for the commission of a tax offence. Concurrently with this decision: the decision to reimburse fully the sum of the excises claimed; the decision not to reimburse fully the amount of the compensation claimed; The decision to refund part of the amount of the excise tax and the decision to refuse to reimburse partially the amount of the excise duty on compensation. Within five days from the date of the relevant decision, the tax authority is required to report it in writing to the taxpayer. The communication may be transmitted to the head of the organization, individual entrepreneurs, their representatives in person under the receipt or other means confirming the fact and date of receipt. In the event that the tax authority decides to refuse (in whole or in part) the sum of the excise duty, the report shall contain a reasoned opinion. If a taxpayer has an undercatch in excise duties, other federal taxes, debts on appropriate penalties and (or) fines to be paid or recovered in the cases provided for in this Code, or on the basis of In accordance with Article 78 of this Code, the sum of the sums of money to be refunded shall be set off against the sum of the sum of the excise duties to be recovered, the payment of the said arrears and the debts for the penalties and (or) the fines shall be made by the tax authority on its own right as established by article 78 of this Code. If the tax authority has decided to reimburse the amount of the excise duty (in whole or in part) if there is an undercatch of the excise duty, between the date of submission of the declaration and the date of reimbursement, and not No amount is awarded in excess of the amount to be reimbursed by the tax authority. In the absence of the taxpayer's under-catch, other federal taxes, debt on the appropriate penalties and (or) fines to be paid or recovered in the cases provided for by this Code, the amount of the excise duty, Reparation by decision of the tax authority, to be returned to the taxpayer in accordance with the procedure laid down in article 78 of this Code or in the presence of a written statement (application submitted in electronic form with a strengthened capacity). electronic signature by telecommunications channel The taxpayer's communication is sent to the account of the forthcoming payments on excise and (or) other federal taxes. In the tax declaration on excise duties for the tax period in which the taxpayer is represented in the tax authority, the documents referred to in article 198, paragraph 7, of this Code shall be reflected as follows: Export-of-excise products sold for the export of excises from the budget: Volume (quantity) of excisable goods whose export has been documented; budget owing to the absence of a bank guarantee and the claim for reimbursement from Budget period; tax period, which is the date of implementation of the excisable goods for export, determined in accordance with Article 195, paragraph 2 of this Code; number and date of the contract for the supply of excisable goods to a foreign buyer. "; 13) in article 204: (a) paragraph 6, after the words" procurement (transfer) ", add", import into the Russian Federation from the territories of the member States of the Customs Union "; b) in paragraph 8 of the word" (including imported into the Russian Federation The Federation from the territories of the member States of the Customs Union that is the goods of the Customs Union at several sellers "; (c) in paragraph 9: , subparagraph 2, after the words" as well as ", add" to the seller "; , paragraph 4, after the words "procured (transferred to the structure of the organization" with the words "imported into the Russian Federation from the territories of the member States of the Customs Union"; g) in paragraph 10: in the first paragraph Third sentence, amend to read: " Withdrawal of notifications of Payment of advance payment of excise duty, replacement of notifications in case of substitution of ethyl alcohol and (or) changes in the amount of ethyl alcohol purchased (including imported into the Russian Federation from the territories of the member States of the Customs Union, which is the goods of the Customs Union) shall be carried out in the manner provided for in paragraph 20 of this article. "; members of the Customs Union of ethyl alcohol, which is the goods of the Customs Union, One copy of the advance payment of the excise duty with the stamp of the tax authority at the place of account of the buyer of ethyl alcohol is transferred by the buyer of the said alcohol to the person engaged in the transport of ethyl alcohol in the territory of the Russian Federation In the Russian Federation, no later than three days prior to the date of its entry into the Russian Federation, determined in accordance with paragraph 8 of article 194 of this Code, the second copy shall remain with the buyer of ethyl alcohol, the third copy, and the fourth copy, submitted in electronic form, remain in the tax authority, which marked notice. "; d) paragraph 5 of paragraph 11 to be declared void; (e) in paragraph 12, subparagraph 2: , the first paragraph after the words" purchase of ethyl alcohol, "should be supplemented with the words" including the importation into the Russian Federation of "The territories of the member states of the Customs Union of the Ethyl alcohol, which is the goods of the Customs Union,"; in the second paragraph, in the amount of the advance payment of the excise duty indicated in this bank guarantee, replace by " in the amount of the advance payment of the excise duty based on actual purchase (transferred to The structure of one organization) imported into the Russian Federation from the territories of the member States of the Customs Union of ethyl alcohol, taking into account actual losses during transport, storage, movement within the structure of one organization and subsequent technological processing within the limits of normal attrition rates approved by the authorized federal executive authority, "; , in paragraph 13: in the first paragraph of the first word of tax, penalties and fine, to which the bank guarantee has been issued "shall be replaced by" excises " within the amount, to which a bank guarantee has been issued, as well as the sum of penalties and fines "; paragraph 3, after the words" specified period ", add the words" but not later than six days before the end of the bank guarantee period "; with the following paragraphs: " If the taxpayer who has provided a bank guarantee for exemption from the payment of an advance payment of an excise duty on alcohol and (or) excise duty containing ethyl alcohol, in the number brought to the Russian Federation from the territories of the Member States The Customs Union, which is the goods of the Customs Union (or have committed an operation, recognized by the excise tax on excise duties, as provided for in article 182, paragraph 1, of this Code), shall not be subject to such a guarantee during the period of validity of such a guarantee. In the exercise of alcohol and (or) excisable alcohol-containing products, the taxpayer is recognized as having lost the right to be exempted from paying the advance payment of the excise duty throughout the term of the bank guarantee. Such a taxpayer is obliged, within one month from the end of the bank guarantee period, to recalculations the tax liability in accordance with the procedure established by this Code for non-justified taxpayers. Exemption from the payment of the advance payment of the excise duty, as well as to submit to the tax authority the updated tax declaration on excise duties for the tax period, which reflected the exemption from the payment of the advance payment of the excise duty. If, on the date of the end of the banking guarantee by the taxpayer, the alcoholic production used only part of the previously purchased ethyl alcohol is sold, the advance payment of the excise duty should be paid. not later than the day following the end of the bank guarantee, based on the rate of excise duty on the date of the said payment, and the volume of ethanol not used for the production of alcoholic beverages. production. At the same time, the advance payment of the excise duty should be reflected in the tax declaration on excise duties for the tax period, which is the date of expiry of the bank guarantee. The paid amount of the excise duty is further deduced in accordance with article 200, paragraph 16, of this Code. "; (c) in paragraph 14: in the first paragraph of the words" volume of the ethyl alcohol purchased during the notice period " Replace with the words "the amount of, including, imported into the Russian Federation from the territories of the member States of the Customs Union) ethyl alcohol"; in the third paragraph of the paragraph "or by several parties from one supplier" and the words " or Purchasing of each batch of ethyl alcohol by a single supplier "delete"; and in paragraph 15: , subparagraph 2, after the words "as well as" with the words "to the seller, the Russian organization"; "to supplement the words imported into the Russian Federation from the territories of the member States of the Customs Union"; to paragraph 17, add the following paragraph: " In the event of entry into the Russian Federation from the territories States members of the Customs Union The Customs Union, one copy of the notice of exemption from the payment of the advance payment of the excise tax on the place of registration of the place of production of ethyl alcohol, shall be transferred by the buyer of the said alcohol to the person engaged in the carriage of the Russian Federation, not later than three days before the date of its entry into the Russian Federation, determined in accordance with article 194, paragraph 8, of this Code, the second copy remains at the buyer's ethyl alcohol, third instance An instance, as well as a fourth copy, submitted in electronic form, remain in the tax authority marking the notice. "; l) in paragraph 20: the first paragraph should read: " 20. In case of need to replace the ethyl alcohol supplier and/or change the volume of the ethyl alcohol to be purchased, including as a result of actual losses during transportation, storage, movement within the same organization and Further processing (within the limits of natural attrition rates approved by the authorized federal executive body), the manufacturer of alcohol and (or) excisable alcohol-containing products (buyer of ethyl alcohol) should annul the previously submitted payment notice (exemption from the payment) of the advance payment of the excise duty (primary notice) and submit a new notification in the following order. "; eleventh addition to the words", and a copy of the primary notice with the tax authority, earlier transferred by the tax authority to the buyer of ethyl alcohol, and copies of invoices or other shipping documents confirming the actual amount of the ethyl alcohol delivered by the seller identified in the primary notice; with the following paragraphs: " In the case of Notice of payment (exemption from payment) of the advance payment of the excise duty is less than the amount indicated in this notice and the purchase of an undelivered alcohol volume from another vendor during the period was produced, the buyer of ethyl alcohol submits the following documents to the tax authority: a free-form declaration, cancellations of the primary notice, indicating the reason for the cancellation; the primary notice with the tax authority previously transferred to the sales tax authority by the organ of the buyer of ethyl alcohol; new (in lieu of cancelled) notice, stating the amount of the advance payment of the excise tax, calculated on the basis of the actual amount of ethyl alcohol (with this secondary payment to the budget). The advance payment of the excise or the submission of a new bank guarantee for the purposes of exemption is not required); copies of invoices or other shipping documents confirming the actual flow of ethyl ether the alcohols specified in the primary notice; copy of the letter Revocation of the primary notice to the seller of ethyl alcohol; Amended tax declaration on excise duties, in which the amount of the advance payment of the excise duty should be calculated on the basis of the actual amount of ethyl alcohol. The purchaser of the ethyl alcohol buyer's place of tax is obliged to inform the tax authority at the place of the seller's account of the cancellation of the primary notice, as well as the fact and dimensions of the non-delivery of ethyl alcohol by the specified merchant. The paid amount of the advance payment of the excise tax resulting from the non-delivery of ethyl alcohol is to be credited (repaid) in accordance with the procedure established by article 78 of this Code. In the case of procurement of ethyl alcohol to a lesser extent than stated in the primary notice of exemption from the payment of the advance payment of the bank's exemption from obligations under his bank guarantee for release The manufacturer of alcohol and (or) excisable alcohol containing products from the payment of the advance payment of the excise duty shall be carried out in accordance with the provisions of paragraph 12 of this article. If the ethyl alcohol is returned to the seller, the buyer, the manufacturer of the alcohol and (or) excisable alcohol containing products, simultaneously with the application for the cancellation of the initial notice, shall submit the following to the tax authority: documents: specified tax return tax declaration for that tax period, which reflected the amount of the advance payment of the excise tax specified in the primary notice; two instances of the primary notification with a tax mark Body previously transferred by the tax authority to the buyer of ethyl alcohol (in One copy of the primary notice given by the buyer to the seller of ethyl alcohol, which the seller has to return to the buyer); copies of the primary documents confirming the return of ethyl alcohol (consignment notes and other documents); copy of the letter addressed to the seller of ethyl alcohol notifying it of the cancellation of the primary notice. The purchaser of the ethyl alcohol buyer's place of tax is obliged to inform the tax authority at the place where the seller has taken account of the cancellation of the primary notice, as well as the fact and amount of return of ethyl alcohol the seller. The refund of the surplus of the advance payment of the excise duty is carried out in accordance with the procedure established by Article 78 of this Code. In all cases of cancellation of the primary notice in relation to the supply (purchase) of ethyl alcohol to a lesser extent as a result of actual losses during transportation, storage, movement within the structure of one organization and subsequent Technological treatment by the manufacturer of alcohol and (or) alcohol-containing products in the tax authority should be presented an act signed by the head of the organization, the chief accountant and the responsible person who carried out the acceptance Ethyl alcohol, which reflects the identification of the taxpayer the fact and the size of the specified ethyl alcohol loss. "; m) to supplement paragraph 21 reading: " 21. In case the amount of effective entry of ethyl alcohol into the Russian Federation from the territories of the member States of the Customs Union differs (in whole or in part) from the stated in the primary notice, as well as in the case of a change in the name of the supplier The buyer of ethyl alcohol-the manufacturer of alcohol and (or) excisable alcohol-containing products shall submit to the tax authority at the same time as documents confirming the actual volume of imported ethyl alcohol: invalidating the primary notification; qualified tax declaration in which the adjusted advance payment of the excise duty is reflected; new (instead of cancelled) notification of payment (exemption) of the advance payment of the excise; instance of the primary notice of Payment of the advance payment of the excise tax with the mark of the tax authority previously transferred by the tax authority to the buyer of ethyl alcohol. In the event of exceeding the amount of actually imported ethyl alcohol compared to those mentioned in the primary notice, the taxpayer is obliged to pay the advance payment of the excise tax on the additional volume of imported ethyl either to provide a bank guarantee for the purpose of exemption from the payment of the advance payment of an additional volume of imported ethyl alcohol. If the payment of the advance payment is made at a later date than in accordance with this article, the taxpayer shall be charged with the penalty prescribed in this Code. If the amount of ethyl alcohol is less than the amount specified in the first notification of the payment of the advance payment of the excise duty, and also in the case of no entry of ethyl alcohol into the Russian Federation from the territories of the Member States The customs union refunds (refunds) the overpaid amount of the excise duty in accordance with the procedure established by article 78 of this Code. ". Article 2 Admit invalid force: 1), art. 1, para. 56 Federal Act N 166-FZ " On introducing modifications and additions to Part 2 of the Tax Code of the Russian Federation " 2001, N 1, sect. 18); 2) Article 1 of the Federal Law of 28 December 2004 N 183-FZ "On amendments to some legislative acts of the Russian Federation" OF THE PRESIDENT OF THE RUSSIAN FEDERATION (9) Part 2, paragraph 3; 3) paragraph 2 of Article 1, paragraph 2 of the Federal Law of 21 July 2005 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3118); 4) paragraph 6 of article 1, paragraph 13, of the Federal Law of 28 November 2011 N 338-FZ " On making changes to a part of OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7016. Article 3 1. Organizations engaged in the production of alcohol and (or) excisable alcohol-containing products, including alcohol-containing perfumery-cosmetic products in metal aerosol dispenser and alcohol-containing products of household chemicals in Metal aerosol package, provides an inventory of the purchased ethyl alcohol imported into the Russian Federation from the territories of the member States of the Customs Union, and the amount of the excise duty on which no deduction has been made 31 July 2014. 2. The organizations referred to in part 1 of this article provide data on the residues of ethyl alcohol, the amount of the excise duty on which no deduction has been made as at 31 July 2014, to the tax authorities at the place of account no later than 5 August 2014. 3. Tax deductions of excise tax on used as raw materials in the production of alcoholic and (or) excise spirits spirits of ethyl alcohol, which is the goods of the Customs Union, shipped to manufacturers of alcohol and (or) "Excise" alcohol products from the territories of the member states of the Customs Union will be produced in accordance with the order provided for in article 201 Russian Tax Code in the edition, in force until 1 August 2014. Article 4 1. This Federal Law shall enter into force on 1 January 2014, but not earlier than one month from the date of its official publication and not earlier than the first number of tax periods in the excise tax, except for provisions for which This article sets other time limits for their entry into force. 2. Subparagraph (b) (b), item 7, subparagraphs (a) to (g), (e) and (e) of article 1, paragraph 13, of this Federal Act shall enter into force on 1 July 2014. 3. Paragraph 10, subparagraph (e) of paragraph 11 of article 1 of this Federal Law shall enter into force on 1 August 2014. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 September 2013 N 269-FZ