Russian Federation On introducing changes to the first and second Tax Code of the Russian Federation adopted by the State Duma on November 21, 2014 Approved by the Federation Council on 26 November 2014 Article 1 Article 1 to be included in Part 1 of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION Art. 3824; 1999, N 28, sect. 3487; 2000, N 2, st. 134; 2003, N 27, sect. 2700; 2004, 27, sect. 2711; N 31, st. 3231; 2007, N 18, 100 2118; 2008, N 26, sect. 3022; 2010, N 31, sect. 4198; 2011, N 1, sect. 16; N 27, est. 3873; N 29, st. 4291; N 30, est. 4575; N 47, st. 6611; N 48, sect. 6730; 2012, N 50, sect. 6954; 2013, N 26, est. 3207; N 40, st. 5037; N 44, st. 5646; 2014, N 40, sect. (5315) The following changes: 1) Article 8, paragraph 2, to be supplemented with the words "or due to the implementation within the territory where the fee is imposed, certain business activities"; 2), paragraph 4 Article 12 should read: " 4. Local taxes and fees are recognized as taxes and fees, which are established by this Code and the regulatory legal acts of representative bodies of municipalities, on taxes and duties, and are obligatory for payment in the territories of the relevant authorities. Municipalities, unless otherwise provided in this paragraph and paragraph 7 of this article. Local taxes and fees are enforced and cease to operate in the municipalities in accordance with this Code and the regulatory legal acts of the representative bodies of the municipalities on taxes and fees. Local taxes and fees are established by this Code and statutory legal acts of representative bodies of settlements (municipal districts), urban districts (inner-city districts) on taxes and charges and are obligatory for payment of territories of the respective settlements (inter-inhabited territories), urban districts (intracuriate areas), unless otherwise provided for in paragraph 7 of this article. Local taxes and fees shall be imposed and cease to operate in the territories of settlements (inter-populated areas), urban districts (inner-city areas) in accordance with the present Code and legal acts of representative bodies. The authorities of settlements (municipal districts), urban districts (inner-city districts) on taxes and fees. In the urban district, with the intra-urban divide, the authority of representative bodies of municipalities to establish, enact and terminate local taxes in the territories of the inner-city areas shall be carried out The representative bodies of the city district, with the internal division or representative bodies of the respective inner-city districts, in accordance with the law of the subject of the Russian Federation on the delimitation of powers between the local self-government bodies city district Local government of inner-city areas. Local taxes and charges in federal cities of Moscow, St. Petersburg and Sevastopol are established by this Code and the laws of the above-mentioned constituent entities of the Russian Federation on taxes and duties, and are obligatory for payment in the territories of the Russian Federation, except as otherwise provided in paragraph 7 of this article. Local taxes and duties are put into effect and cease to operate in the federal cities of Moscow, St. Petersburg and Sevastopol in accordance with this Code and the laws of the above-mentioned constituent entities of the Russian Federation. When setting local taxes by the representative bodies of municipal entities (legislative (representative) bodies of the state power of cities of Moscow, St. Petersburg and Sevastopol) are defined in The order and limits set out in this Code are the following elements of taxation: tax rates, procedures and time limits for the payment of taxes, if these elements of taxation are not established by this Code. Other elements of taxation on local taxes and taxpayers are determined by this Code. Submitting bodies of municipal entities (legislative (representative) bodies of the federal city of Moscow, St. Petersburg and Sevastopol) in the order and limits laid out The present Code may establish the characteristics of the tax base, the tax incentives, the grounds and the manner in which they are applied. When establishing local collections by representative bodies of municipal entities (legislative (representative) bodies of the state power of cities of Moscow, St. Petersburg and Sevastopol) are defined in The order and limits set out in this Code, the rates of fees, and may also be subject to the payment of fees, grounds and the manner in which they are applied. "; 3), article 15 should read as follows: Article 15. Local taxes and fees Local taxes and charges include: 1) land tax; 2) property tax; 3) sales tax. "; 4) Article 102, paragraph 1, add 8 the following: " 8) provided to local governments to monitor the completeness and accuracy of the information provided by the local tax payers, to calculate fees as well as the sum of the arrears fees. ". Article 2 Amend Part Two Russian Tax Code (Russian Federation Law Collection, 2000, N 32, st. 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 49, sect. 4554, 4564; N 53, st. 5015, 5023; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; N 52, sect. 5138; 2003, N 1, est. 2, 5, 6, 8, 10, 11; N 19, st. 1749; N 21, est. 1958; N 22, sect. 2066; N 23, st. 2174; N 26, st. 2567; N 27, est. 2700; N 28, st. 2874, 2879, 2886; N 46, st. 4435, 4443, 4444; N 50, sect. 4849; N 52, sect. 5030; 2004, N 15, sect. 1342; N 27, est. 2711, 2713, 2715; N 30, st. 3083, 3084, 3088; N 31, st. 3219, 3220, 3222, 3231; N 34, st. 3517, 3518, 3520, 3522, 3523, 3524, 3525, 3527; N 35, sect. 3607; N 41, est. 3994; N 45, sect. 4377; N 49, sect. 4840; 2005, N 1, article 9, 29, 30, 34, 38, N 21, st. 1918; N 23, sect. 2201; N 24, est. 2312; N 25, 100. 2427, 2428, 2429; N 27, sect. 2707, 2710, 2713, 2717; N 30, st. 3101, 3104, 3112, 3117, 3118, 3128, 3129, 3130; N 43, sect. 4350; N 50, sect. 5246, 5249; N 52, est. 5581; 2006, N 1, sect. 12, 16; N 3, est. 280; N 10, st. 1065; N 12, est. 1233; N 23, st. 2380, 2382; N 27, sect. 2881; N 30, est. 3295; N 31, st. 3433, 3436, 3443, 3450, 3452; N 43, sect. 4412; N 45, sect. 4627, 4628, 4629, 4630; N 47, sect. 4819; N 50, sect. 5279, 5286; N 52, sect. 5498; 2007, N 1, st. 7, 20, 31, 39; N 13, st. 1465; N 21, sect. 2461, 2462, 2463; N 22, st. 2563, 2564; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5416, 5417, 5432; N 46, 100. 5553, 5554, 5557; N 49, sect. 6045, 6046, 6071; N 50, sect. 6237, 6245, 6246; 2008, N 18, sect. 1942; N 26, st. 3022; N 27, est. 3126; N 30, est. 3577, 3591, 3598, 3611, 3614, 3616; N 42, sect. 4697; N 48, st. 5500, 5503, 5504, 5519; N 49, sect. 5723, 5749; N 52, est. 6218, 6219, 6227, 6236, 6237; 2009, N 1, st. 13, 19, 21, 22, 31; N 11, 100. 1265; N 18, sect. 2147; N 23, st. 2772, 2775; N 26, est. 3123; N 29, st. 3582, 3598, 3602, 3625, 3638, 3639, 3641, 3642; N 30, est. 3735, 3739; N 39, sect. 4534; N 44, st. 5171; N 45, sect. 5271; N 48, sect. 5711, 5725, 5726, 5731, 5732, 5733, 5734, 5737; N 51, est. 6153, 6155; N 52, sect. 6444, 6450, 6455; 2010, N 15, st. 1737, 1746; N 18, sect. 2145; N 19, st. 2291; N 21, est. 2524; N 23, st. 2797; N 25, est. 3070; N 28, st. 3553; N 31, st. 4176, 4186, 4198; N 32, sect. 4298; N 40, sect. 4969; N 45, sect. 5750, 5756; N 46, st. 5918; N 47, sect. 6034; N 48, sect. 6247, 6248, 6249, 6250, 6251; N 49, sect. 6409; 2011, N 1, st. 7, 9, 21, 37; N 11, st. 1492, 1494; N 17, sect. 2311, 2318; N 23, sect. 3262, 3265; N 24, est. 3357; N 26, st. 3652; N 27, st. 3881; N 29, st. 4291; N 30, est. 4563, 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; N 45, est. 6335; N 47, sect. 6608, 6609, 6610, 6611; N 48, sect. 6729, 6731; N 49, sect. 7014, 7015, 7016, 7017, 7037, 7043, 7061, 7063; N 50, stop. 7347, 7359; 2012, N 10, st. 1164; N 14, est. 1545; N 18, sect. 2128; N 19, st. 2281; N 24, est. 3066; N 25, st. 3268; N 26, est. 3447; N 27, sect. 3587, 3588; N 29, st. 3980; N 31, st. 4319, 4322, 4334; N 41, sect. 5526, 5527; N 49, sect. 6747, 6748, 6749, 6750, 6751; N 50, sect. 6958, 6966, 6968; N 53, st. 7578, 7584, 7596, 7603, 7604, 7607, 7619; 2013, N 9, st. 874; N 14, est. 1647; N 19, est. 2321; N 23, st. 2866, 2888, 2889; N 26, st. 3207; N 27, sect. 3444; N 30, est. 4031, 4045, 4046, 4047, 4048, 4049, 4081, 4084; N 40, sect. 5033, 5037, 5038, 5039; N 44, sect. 5640, 5645, 5646; N 48, st. 6165; N 49, sect. 6335; N 51, sect. 6699; N 52, sect. 6981, 6985; 2014, N 8, est. 737; N 14, est. 1544; N 16, est. 1835, 1838; N 19, st. 2313, 2314, 2321; N 23, 100. 2930, 2936, 2938; N 26, sect. 3372, 3373, 3393, 3404; N 30, sect. 4220, 4222, 4224, 4240, 4245; N 40, sect. 5315, 5316; N 43, sect. 5796, 5799; N 45, article 6157, 6159) the following changes: 1) in article 148, paragraph 1: a) to supplement subparagraph 4-4 as follows: " 4-4) services for the carriage of goods by air carriers by Russian air carriers- by organizations or individual entrepreneurs and the point of departure and destination are located outside the territory of the Russian Federation in the event of an in-use landing in the territory of the Russian Federation of the aircraft and the place of arrival of goods in the territory The Russian Federation coincides with the departure of goods from the territory of the Russian Federation; "; b) in subparagraph 5 of the figure" 4-3 "to read" 4-4 "; " 2-10) services for the carriage of goods by aircraft of Russian organizations or individual entrepreneurs, at which point of departure and destination are outside the territory of the Russian Federation, if OF THE PRESIDENT OF THE RUSSIAN FEDERATION provided that the place of arrival of the goods on the territory of the Russian Federation and the place of departure of goods from the territory of the Russian Federation coincide; "; (3) in article 165: (a) to supplement paragraph 3 to 9 as follows: " 3-9. In the realization of the services provided for in Article 164, paragraph 1 (2)-article 164 of this Code, the tax authorities shall be provided with a register of the relevant tax authorities in order to demonstrate the validity of the application of the tax rate of 0 per cent. operations of the transport, shipping or other documents containing: indication of the journey; confirmation by Customs authorities that the place of arrival of goods in the territory of the Russian Federation and the place of departure OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the case of a selective collection by a tax authority of individual documents on the register, copies of the documents are provided by the taxpayers within 30 calendar days of receipt of the relevant claim of the tax authority. "; b) in paragraph 9: in the fifth paragraph," 3 to 9 ", replace" 3-9 "; add a new paragraph 14 to read: " the documents referred to in paragraph 3 to 9 of this article. Articles shall be submitted to the tax authority within a period not later than 180 calendar days from the date of the Customs office confirming the departure of the goods from the territory of the Russian Federation; "; in) the fourteenth to twenty-second paragraphs, fifteenth to twenty-third; 4, paragraph 1 of the first paragraph. Article 167, after the figures "2-8," to supplement the figures "2-10,"; 5) in article 169, paragraph 3, of article 169, paragraph 3, of the present Code, and replace the words "of this Code" with the words "of this Code". At the time of the commission, the words "on the failure of the taxpayer to invoice" should be replaced by the words "the invoices are not prepared"; 6) article 172 to be added to paragraph 1-1 as follows: " 1-1. The tax deductions provided for in article 171, paragraph 2, of this Code may be declared in tax periods of three years after the adoption of goods (works, services) purchased by the taxpayer in the territory of the Russian Federation. Property rights or goods imported into the territory of the Russian Federation and other territories under its jurisdiction. When an invoice is received by the buyer from the seller of goods (works, services), property rights after the end of the tax period in which the goods (work, services), property rights have been taken into account, but up to the established article 174 The present Code of the time frame for the submission of the tax declaration for the specified tax period is the buyer's right to take the amount of the tax in respect of such goods (works, services) and property rights from the tax period in which the goods are specified (work, services), property rights have been taken into account, taking into account "; 7) in article 174: (a) in the first paragraph of paragraph 1 of the word" 20th ", replace by the words" the 25th "; b) in the first paragraph of paragraph 4, the words" 20th "should be replaced by the words" 20th ". "25th"; in) in paragraph 5: in the first word of "20th", replace "the 25th"; in the second paragraph of the second word "20th" to read "25th"; in paragraph 3 of the paragraph The deadline is "to replace" with the words "no later than the 25th day of the month following the words" in the last tax period; "; 8) Article 210 to supplement paragraph 6 with the following: " 6. The tax base on the proceeds of the sale of immovable property is determined by reference to the peculiarities set out in Article 217-1 of this Code. "; 9) in article 213, paragraph 1, subparagraph 2: a), in the third word, the word" payment ". Replace the word "payment."; b) with the following paragraphs: " In case of avoidance of the voluntary life insurance contract (except for the avoidance of voluntary insurance contracts for reasons not to be terminated) of the parties) in the determination of the tax base shall be taken into account The amount of insurance premiums in respect of which he has been granted the social tax deduction specified in article 219, paragraph 1, subparagraph 4, of this Code. The insurance organization is required to retain the amount of the income tax calculated on the basis of the amount of the income equal to the amount of the insurance contribution paid to the individual. by a person under this contract, for each calendar year in which the taxpayer was entitled to receive the social tax deduction referred to in article 219, paragraph 1, paragraph 4, of this Code. If the taxpayer provided a certificate issued by the tax authority at the taxpayer's place of residence, confirming that the taxpayer had not received a social tax deduction or a fact of receipt The insured value of the social tax deduction given in article 219, paragraph 1, paragraph 4, of this Code, the insurance organization shall not deduct the amount of the tax or the amount of the tax to be withheld accordingly; " 10) in article 217: a) paragraphs 2 and 6 8-3 and 8-4, as follows: " 8-3) amounts of payments (including material assistance) to taxpayers in connection with a natural disaster or c other states of emergency, as well as to taxpayers who are family members of persons killed as a result of natural disasters or other extraordinary circumstances, regardless of the source of the payment; 8-4) the sum of the payments ( (a) The need for the protection of the rights of the individual; OF THE PRESIDENT OF THE RUSSIAN FEDERATION (c) Paragraph 17-1 should be amended to read: " 17-1) revenues received by individuals who are tax residents of the Russian Federation for the corresponding tax period: from the sale of objects Immovable property as well as the share of the equipment in the property, taking into account the The provisions of article 217-1 of this Code; from the sale of other property owned by the taxpayer three years or more. The provisions of this paragraph do not apply to the proceeds derived by individuals from the sale of securities, as well as to the proceeds received by individuals from the sale of property directly used in the business " 26) income in the form of charitable assistance received by orphan children, children deprived of parental care and children who are members of families; of which one member does not exceed the minimum subsistence level shall be determined in accordance with the procedure established by the laws of the constituent entities of the Russian Federation, regardless of the source of the payment; "; 11) to supplement article 217-1 with the following content: " Article 217-1. Features of tax-exempt revenues from the sale of real estate property assets 1. Exemption from taxation of income referred to in paragraph 2, second paragraph 17-1 of Article 217 of this Code received by individuals who are tax residents of the Russian Federation for the relevant tax period, as well as the definition The tax base for the sale of immovable property shall be subject to the circumstances set out in this article. 2. Unless otherwise specified by this article, the proceeds accruing to the taxpayer from the sale of the immovable property shall be exempt from taxation, provided that such object is in the taxpayer's property during the minimum period of time. Ownership of immovable property and more. 3. For the purposes of this article, the minimum period of ownership of immovable property is three years for immovable property subject to at least one of the following conditions: 1) ownership a person who is a member of the family and/or close relative of the taxpayer under the Family Code of the Russian Federation Federation; 2) property ownership property received by the taxpayer as a result of privatization; 3) the ownership of the immovable property was obtained by the taxpayer-the payer of the rent from the transfer of the property on the contract of life with Dependent. 4. In cases not referred to in paragraph 3 of this article, the minimum period of ownership of immovable property shall be five years. 5. In the event that the taxpayer's income from the sale of the immovable property is less than the cadastral value of the object as of 1 January, in which the State registration of the transfer of ownership of the property is effected The real estate object multiplied by the lowering factor of 0.7, for the purpose of taxing the income of the taxpayer from the sale of the specified object, shall be taken equal to the cadastral value of that object as of 1 January of the year in which the object is to be sold State registration of the transfer of ownership for the appropriate real estate object multiplied by the lowering factor of 0.7. In the event that the cadastral value of the immovable property referred to in this paragraph is not defined as of 1 January of the year in which the State registration of the transfer of ownership of the property is effected. The provisions of this paragraph shall not apply. 6. The law of the subject of the Russian Federation, up to zero, for all or certain categories of taxpayer and (or) immovable property may be reduced: 1) the minimum time limit for the ownership of immovable property, Paragraph 4 of this article; (2) the size of the reduction factor referred to in paragraph 5 of this article.; 12) in article 219: (a) in paragraph 1, subparagraph 4: paragraph 1 after the words "Children with disabilities (including adopted children under tutorship (guardianship)," in addition to the words " and (or) in the amount paid by the taxpayer in the tax period of insurance premiums under the voluntary life insurance, if such contracts are concluded for a period of not less than five years, to the prisoner (concluded) with the insurance organization in its favour and (or) in favour of the spouse (including widow, widower), parents (including adoptive parents), children (including adopted children under tutorship (guardianship), ") paragraph 2, in addition to the words" and (or) voluntary life insurance "; b) in paragraph 2: Paragraph 2, after the words "voluntary pension insurance", add ", voluntary life insurance (if such contracts are concluded for a period of not less than five years)", after the words "relevant funds" with the words " and (or) Insurance organizations "; paragraph 3 after the words" contractual (contracts) of voluntary pension insurance "with the words", under the contract (s) of voluntary life insurance (if such contracts are concluded at no less than (5 years) "; 13) paragraph 2, subparagraph 1, of article 220, set out the following Revision: " 1) property tax deduction is provided: in the amount of income received by the taxpayer in the tax period from the sale of houses, apartments, rooms, including privatized accommodation, villas, garden houses or plots or shares (shares) in specified property owned by the taxpayer less than the minimum period of ownership fixed in accordance with article 217-1 of the real estate The Code, up to a total of 1,000,000 roubles; The amount of income received by the taxpayer during the tax period from the sale of other immovable property owned by the taxpayer less than the minimum time limit for the ownership of the immovable property set out in the According to Article 217-1 of this Code, not more than 250 000 roubles; in the amount of income received by the taxpayer in the tax period from the sale of other property (except securities) held in Less than three years ' worth of property of the taxpayer, not exceeding a total of 250 000 In the case of article 225, paragraph 5, add the following: " 5. In the case of the taxpayer being implemented in the constituent entity of the Russian Federation at the place of its consideration of the type of entrepreneurial activity in respect of which a trade fee is established in accordance with chapter 33 of this Code, the taxpayer has The right to reduce the amount of the tax calculated on the basis of the rate established by article 224, paragraph 1, of this Code by the amount of the trade tax paid in that tax period. The provisions of this paragraph shall not apply in the event of a failure by the taxpayer with respect to the business object for which the trade fee is paid, the notification of the production as a (a) Paragraph 1 of article 251, paragraph 1, of Article 251, paragraph 1, of Article 251, set out in the following wording: " 41) revenues received by the All-Russian public association operating in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION charter of the International Olympic Committee and on the basis of recognition by the International Olympic Committee and the All-Russian Public Association of the Russian Federation The International Paralympic Committee (IPC) has recognized the International Paralympic Committee (IPC) and the International Paralympic Committee (IPC). (or) of individualization) in cash and/or in kind Form (sports equipment, travel, accommodation and insurance of the members of the Olympic delegation of the Russian Federation and the Paralympic delegation of the Russian Federation), subject to the distribution of income received for the purpose of activities, Under articles 11 and 12 of the Federal Act of 4 December 2007, No. 329-FZ "On physical culture and sport in the Russian Federation"; "; 16), in article 255: (a), paragraph 9 should read as follows: " (9) awards to separate employees, including in connection with the reorganization or the liquidation of the taxpayer, the reduction in the number or the state of the taxpayer's employees. For the purpose of this paragraph, the employees who are dismissed shall be recognized, inter alia, by the termination of the employment contract provided by the employer's termination under the employment contract and (or) by individual agreements of the parties to the labour market. of the contract, including agreements on the termination of the employment contract, as well as collective agreements, agreements and local regulations containing labour law; "; (b) paragraph 24, after the words" for length of service ", "and by the end of the year"; 17) in article 256: (a) In paragraph 3: the second paragraph should read: " donated (received) contracts free of charge, excluding property donated to organs State and local governments, State and municipal institutions, State and municipal unitary enterprises in cases where the taxpayer's duty is established by law OF THE PRESIDENT OF THE RUSSIAN FEDERATION Revisions: " those who are in the management of the organization for reconstruction and modernization for more than 12 months, unless the main means in the process of reconstruction or upgrading continue be used by the taxpayer in income-earning activities; "; b) to supplement paragraph 4 with the following: " 4. Depreciation on basic funds donated to State and local government bodies, State and municipal institutions, State and municipal unitary authority enterprises in cases where this obligation of the taxpayer is established by the legislation of the Russian Federation is taken into account in the determination of the tax base in accordance with article 274 of this Code. "; to supplement subparagraph 48-7 as follows: " 48-7) Costs related to the provision of property (works, services) free of charge to public authorities or local self-governments, State and municipal institutions, State and municipal unitary enterprises in cases If this obligation of the taxpayer is established by the legislation of the Russian Federation; "; 19) paragraph 19 of Article 270, supplemented by the words" as well as the amount of the trade tax "; 20), article 286, to be supplemented with paragraph 10, to read as follows: " 10. In the case of a taxpayer undertaking a business activity for which a trade fee is established under chapter 33 of this Code, the taxpayer is entitled to reduce the amount of the tax (advance payment), calculated on the basis of the tax (accounting) period, which is credited to the consolidated budget of the constituent entity of the Russian Federation, which includes municipal education (in the budget of the federal city of Moscow, St. Petersburg, or Sevastopol) where the fee is set, the amount of the trade tax, the actual amount paid from the beginning of the tax period until the date of payment of the tax (advance payment). The provisions of this paragraph shall not apply in the event of a failure by the taxpayer with respect to the business object for which the trade fee is paid, the notification of the production as a In the first paragraph of paragraph 9 of article 310-1, replace the words "at the tax rate established by subparagraph 3 (3) or"; Article 322, after "free of charge," should be supplemented with the words " with the exception of in cases where the obligation of the taxpayer is established by the law of the Russian Federation, "; 23) paragraph 1 of article 346-11 after the words" in respect of property, "to supplement the words" with the exception of the property tax on the property of natural persons included in the list, defined in accordance with article 378-2, paragraph 7, of the present Code, paragraph 2 of article 378-2 of this Code "; 24) Article 346-21 to supplement paragraph 8 with the following: " 8. In the case of a taxpayer carrying out a business activity for which a trade fee is established under Chapter 33 of this Code, the taxpayer is in addition to the amount of the reduction set by paragraph 3-1 of this article, may reduce the amount of the tax (advance payment) calculated on the basis of the tax (accounting) period from the specified amount of the business activity credited to the consolidated budget of the subject OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the budget of the city of Moscow, St. Petersburg or Sevastopol, where the fee is set, the amount of the trade tax paid during this tax (reporting) period. The provisions of this paragraph shall not apply in the event of a failure by the taxpayer with respect to the business object for which the trade fee is paid, the notification of the production as a Payer. "; 25) in article 346-26: a) in paragraph 2-1: the first paragraph should read: " 2-1. The single tax shall not apply to the business activities referred to in paragraph 2 of this article, in the following cases: "; to add a new paragraph second to the following: " in the case of the implementation of such a paragraph. The activities under a treaty of a simple partnership (a joint activity contract) or a property fiducials contract; "; to supplement paragraphs 3 and 4 below: " in the case of of such activities by the under article 83 of the present Code; , in the case of the establishment of a federal city in Moscow, St. Petersburg or Sevastopol, in accordance with Chapter 33 of this Code. a trade fee for such activities. "; paragraph 2 is considered to be a fifth paragraph; b) paragraph 2 of paragraph 4, after" with regard to the property used for the conduct of business, the taxable single "supplemented" with the exception of facilities Taxation of property tax on the property of natural persons included in the list, determined in accordance with article 378-2, paragraph 7, of this Code, taking into account the particularities set out in paragraph 10 of article 378-2 of this Code; " Paragraph 10 (2) of article 346-43, after the word "taxation", should be supplemented with the words ", with the exception of tax objects for the property of the natural persons included in the list defined in accordance with article 378-2, paragraph 7 of this Code, taking into account the special features of the second paragraph of paragraph 10 Article 378-2 of this Code "; 27) paragraph 12 (3) of article 378-2 after the word" object "to be supplemented by the words" or the organization owning the object to the right of economic management "; 28) the title of section X should be set out in the following edition: "Section X. Local taxes and fees"; 29) in article 396, paragraph 15, after the word "ownership" to be supplemented by the words "physical and", by "corporate taxpayers"; 30) Section X, to be supplemented by Chapter 33: " Chapter 33. Trade fee Article 410. General provisions 1. The trade levy (hereinafter referred to as the collection) shall be established by this Code and by the normative legal acts of the representative bodies of the municipalities, shall be enforced and shall cease to operate in accordance with this Code; and The normative legal acts of representative bodies of municipal entities and compulsory payment in the territories of these municipalities. In cities of federal importance to Moscow, St. Petersburg and Sevastopol, the collection is established by this Code and the laws of the above-mentioned constituent entities of the Russian Federation, shall be put into effect and shall cease to operate in accordance with the present regulations. The Code and the laws of the constituent entities of the Russian Federation are required to be paid in the territories of these constituent entities of the Russian Federation. 2. By setting up the assembly, representative (legislative) bodies of municipalities (cities of the federal importance of Moscow, St. Petersburg and Sevastopol) determine the fee within the limits set by this chapter. 3. The normative legal acts of the representative bodies of municipal entities (the laws of the cities of Moscow, St. Petersburg and Sevastopol) may also establish benefits, grounds and procedures for their application. Article 411. Payors for collection 1. The companies and individual entrepreneurs who carry out the types of entrepreneurial activity in the territory of the municipality (of the federal importance of Moscow, St. Petersburg and Sevastopol) are recognized as weavers. by the normative legal act of this municipal entity (the laws of the cities of Moscow, St. Petersburg and Sevastopol) established the said collection, using movable and (or) immovable property in the territory of this municipality Moscow, St. Petersburg and Sevastopol). 2. From the payment of a tax collection by type of entrepreneurial activity, in respect of which the normative legal act of the municipal education (the laws of the cities of the federal importance of Moscow, St. Petersburg and Sevastopol) is collected, the tax is released. Individual entrepreneurs applying the tax system and taxpayers applying the taxation system for agricultural producers (single agricultural tax) for these species using appropriate facilities Movable or immovable property. Article 412. Taxation object 1. The use of a movable or immovable property (hereinafter referred to as the trading object) for the collection of the business entity to which the object is collected is recognized as the subject of the collection. is installed at least once during the quarter. 2. For the purposes of this chapter, the following concepts are used: 1) the date on which the collection object was raised-the date of commencement of the use of the trading entity to carry out the type of business for which Collection; 2) the date of the termination of the collection object is the date of the termination of the use of the trade object to carry out the type of business in respect of which the fee is set. Article 413. Types of business in relation to collection 1. The fee is set for trade activities in trade facilities. 2. For the purposes of this chapter, trade activities include: (1) trade through fixed trading networks that do not have trading rooms (except for stationary trading networks). service stations); (2) trade through non-fixed retail facilities; 3) trade through fixed trading network facilities with trading rooms; 4) trade by means the issue of the goods from the warehouse. 3. For the purpose of this chapter, the organization of retail markets is equated with trade. 4. For the purposes of this chapter, the following concepts are used: 1) Trade Implementation Object: for the types of trade referred to in paragraph 2 of this Article-building, structure, premises, stationary or non-stationary The trading object or outlet that is used by the payer is the activity subject to the levy; with respect to the organization of the retail market-the real estate object, c used by the controlling market for the company in question activity; 2) trade-a type of entrepreneurial activity associated with the retail, small wholesale and wholesale trading of goods, carried out through fixed trading networks, non-fixed trading networks, as well as through Commodity warehouses; (3) retail sales activities-activities of the company's market managers, defined in accordance with the provisions of the Federal Act of 30 December 2006, No. 271-FZ " On retail markets and on introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Period of Taxation The period of the collection is recognized as a quarter. Article 415. Collection rates 1. The rates are set by the normative legal acts of the municipal entities (the laws of the cities of Moscow, St. Petersburg and Sevastopol) in rubles for the quarter in the calculation of the object of trading or on its square. However, taking into account the peculiarities provided for in this article, the fee shall not exceed the calculated amount of the tax payable in the respective municipal education (Moscow, Saint Petersburg, Moscow). or Sevastopol) in connection with the application of patent tax on the basis of a patent for a type of activity issued for three months. 2. In order to determine the cap rates in accordance with paragraph 1 of this article, no account shall be taken of the restrictions on the application of the tax system for activities in the form of retailing, as set out in paragraph 3, subparagraph 1, of the article 346-43 of this Code. 3. The rate of collection established for trade through the facilities of the trading network with a trading floor of more than 50 square metres for each trade organization, as well as for trade by issue of goods from the warehouse, is set per square meter of the trading floor area and may not exceed the estimated amount of the tax payable in connection with the application of the taxation system in this municipality (city of federal importance) Moscow, St. Petersburg or Sevastopol) on the basis of a patent on retail trade, A fixed trading network with a trading floor area of no more than 50 square metres per trade organization, issued for three months divided by 50. 4. The interest rate of the retail market may not exceed 550 rubles per square meter of the retail market. The rate is subject to an annual indexation of the deflator for the corresponding calendar year. 5. The area of the trading floor for the purpose of this chapter shall be determined in accordance with paragraph 3, subparagraph 5, of article 346 to 43 of this Code. 6. The normative legal acts of the municipal entities (the laws of the cities of Moscow, St. Petersburg and Sevastopol) may establish differentiated rates depending on the territory of the individual species Trade activities, the categories of the payer, the characteristics of the individual trade, and the characteristics of trade-related objects. The fee may be reduced to zero at this time. Article 416. Accounting Payer accounting 1. Pause for accounting, withdrawal from an organization or an individual entrepreneor as a tax payer in the tax authority is subject to the appropriate notification of the tax payer to the tax authority or to the tax authority. On the basis of the information provided in article 418, paragraph 2, of this Code by the authorized body to the tax authority. The notification shall specify the information on the collection object: the type of business activity; the object of trade in which the business activity is carried out (cease); The characteristics (number and/or area) of the trading object required to determine the amount of the fee. 2. The fee shall be notified not later than five days from the date on which the fee was levied. Implementation of the type of business for which the collection is established shall be deemed to be equivalent to the conduct of the activity by the organization or an individual entrepreneor, without having to register the activity. in the tax authority. The fee for the fee is to notify the tax authority of each change in the performance of the trading object, which entails a change in the amount of the fee, not later than five days from the date of the relevant change. 3. A record shall be taken on the basis of the notification submitted by the levy, within five days of receipt by the tax authority of the notification. A certificate shall be issued within five days from the date of registration. 4. In the case of business interruption using a trading facility, the levy shall be notified to the tax authority. The date of removal from the organization or individual entrepreneor as a fee is the date on which the activity specified in the notification was terminated by the collector. 5. The forms of notification, as well as the procedure and composition of the information in the notifications, are determined by the federal executive authority responsible for the control and supervision of taxes and duties. 6. Notice of registration as a tax payer for the business entity in respect of which the fee is collected is a written statement or statement made in Electronic form and telecommunication links using enhanced qualified electronic signature. 7. Pause for accounting, removal from the organization or individual entrepreneor as a tax payer in the tax authority are: at the location of the immovable property, in the case of an enterprise The activity in respect of which the collection is established is carried out with the use of the immovable property; where the organization (place of residence of the individual entrepreneor) is located-in other cases. In the event that several business objects with respect to which the collection is established are in the same municipality (city of federal importance Moscow, St. Petersburg, or Sevastopol) In the territories under the jurisdiction of the various tax authorities, the registration of the tax payer is carried out by the tax authority at the location of the facility, the information about which was received from the collector earlier than on other objects. Article 417. Collection and payment order 1. Unless otherwise specified in this article, the amount of the fee shall be determined by the payer for each individual subject to the collection from the period of assessment in which the collection object is collected as the product of the charge rate in respect of The relevant business activity and the actual physical characteristics of the respective trading facility. 2. Collection fees shall be paid not later than the 25th day of the month following the assessment period. 3. In the case of a submission from the authorized body, information on identified collection objects for which no notification has been submitted to the tax authority or for whom the notification contains false information, the tax authority The payment of the fee is sent to the collector for payment of the fee within 30 days from the date of receipt of the information. The fee specified in the request is calculated on the basis of information submitted to the tax authorities by the authorized body. Article 418. The powers of local governments (of the state authorities of cities of the federal importance of Moscow, St. Petersburg and Sevastopol) 1. The local authorities (the federal authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) exercise powers to collect, process and transmit to the tax authorities information on the subject of taxing facilities, of the present article. 2. The normative legal act of the representative body of municipal education (the laws of the cities of Moscow, St. Petersburg and Sevastopol) defines the authority exercising the powers referred to in paragraph 1 of this article (hereinafter referred to as "the law of the city"). of this article). 3. The competent authority, in accordance with the law, monitors the completeness and accuracy of information on the objects of the collection in the territory of its municipal education (the city of federal significance of Moscow, St. Petersburg, or Sevastopol). 4. When a collection object is identified, for which a notification is not submitted to the tax authority or for which the notification is false, the authorized body shall, within five days, prepare an act on the identification of the new entity. The object of the collection or the act on the detection of false information in respect of the collection facility and shall send the information to the tax authority in the form (s) and in the manner determined by the federal executive authority; Commissioner for Monitoring and Oversight of Taxes and Fees. The Authorized body shall inform the tax payer of the transmission of information to the tax authority within five days from the date of transmission of the information referred to in the first paragraph of this paragraph with the application of the relevant act. The acts referred to in this paragraph may be appealed by the tax collector in accordance with the legislation of the Russian Federation. If the relevant act is repealed, this shall be communicated by the authorized body to the tax authority in accordance with the procedure set out in the first paragraph of this paragraph. ". Article 3, paragraph 8, of article 1, paragraph 8, of the Federal Act. Law of 24 July 2007 No. 216-FZ " On amendments to the Second Tax Code of the Russian Federation and certain other pieces of legislation Russian Federation " (Legislative Assembly of the Russian Federation) Federation, 2007, N 31, est. 4013) to be declared invalid. Article 4 1. This Federal Law shall enter into force on January 1, 2015, but not earlier than one month after its official publication and not earlier than the first number of the regular tax period on the corresponding tax, except for provisions, for which this article sets a different date for their entry into force. 2. Paragraph 8, paragraph 10, paragraph 10, article 2, paragraphs 11, 13 and 27, of this Federal Law shall enter into force on 1 January 2016. 3. The provisions of article 210, paragraph 6, article 217, paragraph 17, article 217, and article 220, paragraph 2, paragraph 2, of the Russian Tax Code The Federation (in the wording of this Federal Law) applies to immovable property acquired after January 1, 2016. 4. The trade fee in accordance with Chapter 33 of Part Two of the Tax Code of the Russian Federation (in the wording of this Federal Law) may be The federal city of Moscow, Sevastopol, and Sevastopol was introduced on July 1, 2015. In municipal entities outside the federal cities of Moscow, St. Petersburg and Sevastopol, a trade tax may only be introduced after the adoption of the corresponding federal law. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 29, 2014 N 382-FZ