RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code of the Russian Federation and Selected Legislative Acts Russian Federation Adopted by the State Duma on 14 November 2014 Approved by the Federation Council of the Federation on November 19, 2014 Article 1 Article 1 Article 1 (Part Two Russian Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340, 3341; 2001, N 1, st. 18; N 23, est. 2289; N 33, st. 3413, 3421, 3429; N 53, sect. 5015, 5023; 2002, N 1, st. 4; N 22, Text 2026; N 30, sect. 3021, 3027, 3033; 2003, N 1, st. 2, 6, 8, 10; N 21, st. 1958; N 22, sect. 2066; N 23, st. 2174; N 28, st. 2874, 2886; N 46, sect. 4435, 4443, 4444; N 50, sect. 4849; N 52, sect. 5030; 2004, N 27, sect. 2711; N 31, st. 3219, 3222, 3231; N 34, st. 3517, 3520, 3522, 3524, 3527; N 35, est. 3607; N 45, sect. 4377; N 49, sect. 4840; 2005, N 1, article 9, 29, 30; N 21, st. 1918; N 24, est. 2312; N 27, sect. 2707, 2713; N 30, est. 3101, 3112, 3117, 3118, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 1, sect. 12; N 10, est. 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; N 43, sect. 4412; N 45, sect. 4627, 4628; N 47, sect. 4819; N 50, sect. 5279; 2007, N 1, sect. 7, 31, 39; N 21, st. 2461, 2462; N 22, stop. 2563; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5417, 5432; N 46, sect. 5553, 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, 3598, 3611, 3614, 3616; N 42, est. 4697; N 48, st. 5504, 5519; N 49, sect. 5723, 5749; N 52, est. 6218, 6227, 6237; 2009, N 1, st. 13, 22, 31; N 11, 100. 1265; N 26, est. 3123; N 29, st. 3598, 3625; N 30, stop. 3735, 3739; N 48, sect. 5725, 5731, 5732, 5733, 5737; N 51, est. 6153, 6155; N 52, sect. 6444, 6450, 6455; 2010, N 15, st. 1737, 1746; N 19, st. 2291; N 21, est. 2524; N 25, st. 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, 6250; N 49, sect. 6409; 2011, N 1, st. 7, 9, 21, 37; N 11, st. 1492; N 17, est. 2311, 2318; N 23, sect. 3265; N 24, est. 3357; N 27, sect. 3881; N 29, st. 4291; N 30, est. 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; N 45, st. 6335; N 47, sect. 6610, 6611; N 48, sect. 6729, 6731; N 49, sect. 7014, 7015, 7016, 7017, 7037, 7043, 7063; N 50, article 7359; 2012, 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. 3588; N 31, st. 4319, 4334; N 41, est. 5526, 5527; N 49, sect. 6747, 6748, 6749, 6750, 6751; N 50, sect. 6968; N 53, est. 7578, 7584, 7596, 7603, 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, 4046, 4048, 4049, 4081, 4084; N 40, st. 5033, 5037, 5038, 5039; N 44, sect. 5640, 5645, 5646; N 48, st. 6165; 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, 2321; N 23, 100. 2930, 2936, 2938; N 26, sect. 3373, 3393; N 30, sect. 4220, 4222, 4239, 4240; N 40, sect. 5315, 5316; N 43, sect. 5796; Russian newspaper, 2014, 7 November) the following changes: 1) in the first paragraph of Article 145, paragraph 8, of the words "in the last tax period before notifying the use of the right of exemption by reducing tax deductions" Replace the words " in the last fiscal period before the exercise of the right of release and, in the event that an organization or an individual entrepreneo starts to exercise the right to exemption under this article, from the second or from the third month of the quarter, the recovery of the sales tax is done in The tax period from which the persons in question use the right to release "; 2), article 146, paragraph 2, add the following subparagraph 15: " (15) property and property rights operations OF THE PRESIDENT OF THE RUSSIAN FEDERATION currency markets " delete; b) in paragraph 3, paragraph 5, subparagraph 2 The words "fixed social services for persons suffering from mental disorders" should be replaced by the words "fixed social service organizations for persons with mental disorders"; (4) In article 161: (a), in paragraph 4, the words "paragraph 4-1 of this article" shall be replaced by the words "subparagraph 15 of paragraph 2 of article 146 of this Code"; (b) paragraph 4-1 shall be declared void; 5) in article 170, paragraph 3: (a) in the fifth indent of paragraph 2, the words "26-2 and 26-3" shall be replaced by the words " "26-2, 26-3 and 26-5"; b), paragraph 5: 6) in article 171: (a) in paragraph 6: Paragraph 4 should read: " Tax charges by the taxpayer Deduction for acquired or constructed property, fixed assets, in the manner prescribed by this chapter, shall be restored in the cases and in the manner provided for in article 171-1 of this Code. "; Recognize lost force; b) Paragraph 2, second paragraph, to recognize (7) add the following: Article 171-1. { \b Recovering } { \b } { \b } { \b } { \b } { \b } { \b } { \b } The tax amounts adopted by the taxpayer against the acquired or constructed fixed assets in the manner prescribed by this chapter shall be restored in the manner provided for in this article. 2. The provisions of this article with respect to the restoration of tax amount shall apply to the amount of tax paid to the taxpayer (or paid or calculated by the taxpayer) and made deductions for the following transactions: (1) Real estate contractors, which are accounted for as fixed assets; 2) in the acquisition of real estate (excluding space objects); 3) OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation and other territories under its jurisdiction, sea-going vessels, inland navigation vessels, vessels of mixed (river-sea) navigation, aircraft and engines; 4) in the acquisition of goods (work, services) for The execution of construction and installation works; 5) in the performance by the taxpayer of construction and assembling works for own consumption. 3. The recovery of tax amounts adopted by the taxpayer to the deduction of fixed or constructed property, in accordance with this article, shall be made in the event that such fixed assets are later used by the taxpayer to carry out the operations referred to in article 170, paragraph 2, of this Code, with the exception of objects of property, plant and equipment which have been fully self-amortized or since the entry into service of such a taxpayer At least 15 years have passed. 4. The taxpayer is obliged to reflect the recovered tax amount in the tax declaration submitted to the tax authorities at the place of accounting for the last tax period of each calendar year of ten years from the year in which the moment came, Article 259, paragraph 4, of this Code. 5. The calculation of the amount of the tax to be restored and paid to the budget in accordance with paragraph 4 of this article shall be calculated on the basis of one tenth of the tax deductions in the respective share. This percentage is based on the value of goods shipped (performed, services rendered), transferred to property rights not taxable by Article 170, paragraph 2, of this Code, in the total value of goods (Work, services), property rights that have been shipped (transferred) for the respective calendar year. However, the amount of the tax to be recovered shall not be included in the value of the property, but shall be treated as part of the other expenses in accordance with article 264 of the present Code. 6. In case of modernization (reconstruction) of fixed assets (including after the expiry of the period referred to in paragraph 3 of this article) resulting in a change in their original value, the amount of the construction and installation tax work, as well as for goods (works, services) acquired to perform construction and installation works during the modernization (reconstruction), taken by the taxpayer, in the manner prescribed by this chapter, are to be restored if the specified fixed asset objects are later used to carry out the operations referred to in article 170, paragraph 2, of this Code. In the case referred to in this paragraph, the taxpayer is obliged to reflect the recovered amount of the tax at the end of each calendar year for a period of ten years from the year in which article 259, paragraph 4, of this Code The amortization of the modified original cost of the fixed asset object shall be made in the tax declaration submitted to the tax authorities at the place of accounting for the last tax period of each calendar year of ten years. 7. The calculation of the amount of the tax to be restored and paid to the budget in accordance with paragraph 6 of this article shall be calculated on the basis of one tenth of the tax deductions for construction and installation works, as well as for goods (work, services), acquired to carry out construction and installation works during the modernization (reconstruction), in the appropriate share. This percentage is based on the value of goods shipped (performed, services rendered), transferred to property rights not taxable by Article 170, paragraph 2, of this Code, in the total value of goods (Work, services), property rights that have been shipped (transferred) in a calendar year. However, the amount of the tax to be recovered shall not be included in the value of the property, but shall be treated as part of the other expenses in accordance with article 264 of the present Code. 8. In the event that, before the expiry of the period referred to in paragraph 3 of this article, the retrofit (reconstructed) property of the fixed assets is excluded from the composition of the depreciable property and shall not be used in the activity of the taxpayer for one year or for a number of full calendar years, the recovery of the tax deductions is not made during these years. At the same time, starting from the year in which the acquisition of amortization with the original cost of the fixed asset is made on the basis of article 259, paragraph 4, of this Code, the taxpayer is obliged to reflect the restored value of the fixed asset. The amount of the tax in the tax declaration submitted to the tax authorities at the place of accounting for the last tax period of each calendar year from the remaining 10-year period referred to in paragraph 4 of this article. 9. The calculation of the amount of the tax to be restored and paid in accordance with paragraph 8 of this article shall be calculated on the basis of the amount of the tax calculated as being divided by the number of years remaining before the end of the 10-year period specified in Paragraph 4 of this article, the difference between the amount of the tax referred to in paragraph 2 of this article, as adopted by the taxpayer, and the amount of the tax obtained by adding one tenth of the tax amount referred to in paragraph 5 of this article, years prior to the full calendar year in which the The fixed asset object (reconstructed) is not made and the fixed asset is not used in the activity of the taxpayer in the appropriate share. This percentage is based on the value of goods shipped (performed, services rendered), transferred to property rights not taxable by Article 170, paragraph 2, of this Code, in the total value of goods (Work, services), property rights that have been shipped (transferred) in a calendar year. However, the amount of the tax to be recovered shall not be included in the value of the property but shall be treated as part of the other expenses in accordance with article 264 of the present Code. The calculation of the amount of the tax to be restored on construction and assembly works, as well as on the goods (works, services) acquired to carry out construction and installation works during the modernization (reconstruction), shall be carried out in accordance with the procedure set out in paragraphs 6 and 7 of this article. 10. The provisions of this article shall not apply to the operations referred to in article 146, paragraph 2, subparagraphs 9-1 and 9-2 of this Code. "; Table of contents: "In the case referred to in this paragraph, if the taxpayer is in writing, the tax authority returns the bank guarantee within three days from the date of receipt of such treatment."; b) the paragraph Second paragraph 12 to be supplemented with the words " and, where there is written communication, The tax authority is also obliged to return the bank guarantee within three days from the date of receipt of such treatment "; in paragraph 20, add the following paragraph: " No later than three days from The day of receipt of the notification from the territorial entity of the Federal Treasury for the return of the bank guarantee by the taxpayer, the amount of the tax specified in the claim of return, the tax authority is obliged to notify the bank that issued the banking guarantee. guarantee, the release of the bank from obligations under this bank guarantee, a also subject to a written request by the taxpayer to return the taxpayer with a bank guarantee within three days of the receipt of such treatment. "; 9) in article 179-3: a) in paragraph 1: in the paragraph Replace the first word "chapter" with the word "article"; paragraph 4 should read: "For the purposes of this chapter, the products of the petrochemical industry recognize the following products:"; to add the following paragraphs content: " products (excluding excisable goods, In accordance with article 181, paragraph 1, of this Code), produced by the processing (chemical transformations) of the petroleum fractions (including non-run petrol) and natural gas in organic substances, which are the final products and (or) are used to release other products on their basis, as well as the waste generated during the processing of straight-run gasoline during the production of the specified product; products (excluding excisable goods, article 181 (1) of this Code) (chemical transformations) of benzene, paraxylene or orthoxylol in organic substances that are final products and (or) are used for future release of other products, as well as waste generated by Reprocessing benzene, paraxylene or orthoxylol in the manufacturing process. "; b) paragraph 4, add the following paragraph: " The certificate action starts on the first day of the tax period in which Statements and copies of the present the articles of the documents by which the certificate is issued. "; 10) to be supplemented by article 179-4, as follows: " Article 179-4. Certificate of registration of the perpetrator of the benzene, paraxylene or orthoxylol 1. The certificate of registration of the person engaged in operations with benzene, paraxylene or orthoxylol (hereinafter referred to as the present article) is issued to the organizations and individual entrepreneurs engaged in the production of petrochemical products (in the The number is based on the contract to provide the said persons with the services of petrochemical production, which is used as a raw material (including in the intermediate stage of a continuous process of production of petrochemical products) benzene, paroxylol or orthoxylol belonging to designated individuals Property. 2. The certificate shall indicate: 1) the name of the tax authority issuing the certificate; 2) the full and abbreviation of the organization (name, surname, patronymic of the individual entrepreneor), location of the organization (place of residence of an individual entrepreneor) and address (location of actual activity) by the organization (individual entrepreneor) of the activity referred to in paragraph 1 of this Article; 3) identification number Taxpayers (SNI); 4) documentation details, Ownership (ownership and/or use) of the production capacity and location of the specified capacity; 5) details of the contract for the taxpayer to produce petrochemical products; 6) the registration number of the certificate and the date of its issuance. 3. Form of certificate, 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), suspension (renewal) of the certificate, revocation of the certificate, and The administrative regulations for the provision of the public service for the issue of the certificate are approved by the federal executive authority responsible for monitoring and supervision in the field of taxes and duties. 4. The certificate is issued to the organizations and individual entrepreneurs on the basis of ownership (on the ownership and/or use) of the organization or individual entrepreneure (organization in which the applicant organization owns more than 50 % of statutory (warehousing) capital (stock) of a limited liability company or shareholding company) in the production of petrochemical products where benzene, paraxylol, or orthoxylol (including at the intermediate stage of continuous- petrochemical production process), and (or) if there is a contract for the taxpayer to produce petrochemical products where benzene, paraxylol or orthoxylol are used as feedstock (including The intermediate stage of the continuous process of production of petrochemical products) concluded with the organization directly engaged in the production. The Tax Authority is required to issue a certificate or notify the taxpayer of the refusal of the certificate, stating the reason for the refusal within 30 calendar days of the taxpayer's declaration of Issuing a certificate and making copies of the documents provided for in this article. The notification shall be sent to the taxpayer in writing. To obtain a certificate, the taxpayer shall submit to the tax authority an application for the issue of the certificate, as well as one of the following documents: list of the productive capacities of the taxpayer, necessary for the production of petrochemical products, with copies of the documents confirming the ownership (right of ownership and/or use) of the taxpayer at the specified capacity; certified copy of the contract of To provide the taxpayer with petrochemical products, a prisoner with an organization directly engaged in the said proceeding, with a stamp of the tax authority at the place where the organization is located. The stamp shall be applied when presenting to the tax authority at the location of the specified production organization copies of the benzene, paraxylene or orthoxylol services contract. The certificate referred to in this article shall also be issued to the organization or individual entrepreneor applying for the certificate if the production facilities necessary to obtain a certificate, belong to the right of ownership (right of ownership and (or) use) of the organization in which the organization or individual entrepreneor who applied for the certificate owns more than 50 per cent of the statutory (warehousing) Capital (fund) of a limited liability company, or Voters of the stock company. In this case, the organization or individual entrepreneor applying for the certificate shall submit to the tax authority the documents confirming the ownership (right of ownership and (or) use) of the production Capacity and proof of ownership of the given share (corresponding number of voting shares) in the authorized (stock) capital of the organization. The certificate shall begin on the 1st day of the tax period, in which the taxpayer is presented with a statement and copies of the documents provided for in this article, on the basis of which the certificate is issued. 5. Tax authorities suspend the certificate in the case of: the failure of the organization or individual entreprenely to comply with the provisions of the law on taxes and fees in terms of calculation and payment of excise duties; absence Measurement of the quantity of benzene, paraxylene or orthoxylol aimed at the production of petrochemical products. If the certificate is suspended, the tax authority is obliged to fix the period for the elimination of the violations resulting in the suspension of the certificate. The specified time limit may not exceed six months. In the event that the violation has not been remedied within the prescribed period of time, the certificate shall be withdrawn. The Organization or an individual entrepreneor who has suspended the certificate shall be required to notify in writing the tax authority which issued the certificate of elimination of the violations resulting in the suspension. the certificate operation. The tax authority issuing the certificate shall decide whether to renew or withdraw the certificate, and shall so inform the organization or individual entrepreneinee within three days from the date of receipt of the notice of Elimination of violations resulting in the suspension of the certificate. 6. Tax authorities invalidate the certificate in the case of: 1) the submission by the organization or individual entrepreneor of the relevant statement; 2) the expiry of the time limit for the elimination of the violations established by the tax authority; If the person whose certificate has been suspended does not eliminate the violation within a specified period of time, which has resulted in the suspension of the certificate; 3) changes to the name of the organization (surname, first name, patronymic of the individual) (...) (...) (...) The organization (place of residence of an individual entrepreneor); 5) termination of the ownership (right of possession and (or) use) of the full capacity of the certificate or termination of the service contract for the production of petrochemical products. 7. In the case of revocation of the certificate referred to in paragraph 6 of this article and in the event of loss of the certificate by the organization or individual entrepreneor, the organization or individual entrepreneor is entitled to apply for receipt the new certificate. 8. The tax authority issuing the certificate shall be required to notify the organization or sole proprio in writing of the suspension or withdrawal of the certificate within three days from the date of the decision. " 11) in paragraph 1 of article 181: (a) the first indent of 10 should read: " 10) straight-run gasoline. For the purposes of this chapter, the straight-run gasoline is understood to include petrol fractions, with the exception of gasoline, aviation kerosene, benzene, paraxylene, orthoxylol and petrochemical products resulting from: "; a new paragraph second paragraph and paragraph three: " distillation (fractionation) of oil, gas condensate, associated petroleum gas, natural gas; processing (chemical transformations) of combustible shale, coal, fractions of oil, gas condensate, associated petroleum gas Gas, natural gas. "; paragraph 2 is considered to be a fourth paragraph; b) to add the following paragraphs 12 to 14: " 12) Benzene, Paroxylol, orthoxylol. For the purpose of this chapter, benzene is recognized as a liquid with a content (by mass) of the corresponding simple aromatic hydrocarbon 99 per cent. For the purposes of this chapter, a liquid with a content (mass) of the corresponding isomer (dimethylbenzene) 95 per cent; 13) is recognized. For the purposes of this chapter, aviation kerosene is recognized as liquid fuels used in aircraft engines that meet the requirements of Russian legislation on technical regulation and (or) of international treaties The Russian Federation, as well as mixtures of such fuels; 14) natural gas (in the cases provided for by the international agreements of the Russian Federation). "; " 23) committed by a person holding a certificate Reprocessing of straight-run gasoline after the specified person for straight-run gasoline produced as a result of the processing of raw materials (materials) belonging to the said person on the right to own property; 24) A person holding a certificate for the processing of straight-run gasoline-the structure of the specified person has first-run gasoline produced in the specified structure from raw materials (materials) belonging to the said person on the right of ownership; 25) receiving benzene, paraxylene or orthoxylol by with benzene, paraxylene or orthoxylol. For the purposes of this chapter, benzene, paraxylene, orthoxylol recognize the acquisition of benzene, paraxylene, orthoxylol in property; 26) by a person holding a certificate of benzene, paraxylene or orthoxylol, by the said face of benzene, paraxylene or orthoxylol produced as a result of rendering services for the said person (materials) belonging to the said person on the right to own property; 27) committed by a person holding a certificate of Benzene, paraxylene or orthoxylol, in the structure of the specified person benzene, paraxylene or orthoxylol produced in the said structure from raw materials (materials) belonging to the named person; 28) The receipt of an air kerosene by a person included in the Register of Civil Aviation operators of the Russian Federation with a certificate (certificate) of the operator. For the purposes of this chapter, the acquisition of aviation kerosene is the recognition of the acquisition of aviation kerosene under a contract with a Russian organization. "; " 17) for the aviation kerosene-operations referred to in Article 182, paragraphs 1, 6 to 13 of this Code; 18) for benzene, paraxylene and orthoxylol-operations specified in subparagraphs 1, 6 to 13 of paragraph 1 of article 182 of this Code. "; 14) in article 187: (a) Paragraph 8 should read: " 8. The tax base for tax objects referred to in article 182, paragraph 1, subparagraphs 21, 23, 24, paragraph 1, of this Code is defined as the amount of motor gasoline received (in-kind) in kind. "; b) to supplement the paragraphs 9 and 10, to read: " 9. The tax base for tax objects referred to in article 182, paragraph 1, subparagraphs 25 to 27 of this Code is defined as the amount of benzene, paraxylene or orthoxylol received in kind. 10. The tax base for the tax object referred to in article 182, paragraph 1, paragraph 1, of this Code is defined as the volume of the obtained aviation kerosene in kind. "; 15) in article 193: (a), paragraph 1 The following wording: " 1. Taxation of excisable goods starting from 1 January 2015 at the following tax rates: --------------------------------- | ------------------------------------------------- Excise | Tax rate (% and (or) goods | ruble) per unit of measure) | ---------------- | ---------------- | --------------- | January 1 | January 1 | Jan 1 | December 31 | 2017 | 2015 | 2016 | 2016 | inclusive | ------------------------------ | ---------------- | --------------- | --------------- Ethyl alcohol produced from food or raw materials, including denatured ethyl alcohol, spirits-raw, vineyard, grape, fruit, 1 liter, 1 liter, 1 liter, 1 liter, 2 liter, 2 liter, 2 liter, 2 liter, 2 liter, 2 liter, 2 liter, 2 liter, 2 liters of water and 2 liters of water. products in metal alcohols, alcohols, alcohols, aerosol dispenser and (or) the contained contained distillation products in the subexcise, in the subexcise, in the subexcise, domestic chemical goods in goods of an aerosol dispenser, and organizations paying the advance payment of the excise duty (in the case of Number of ethyl alcohol imported into the Russian Federation from the territories of the Customs Union Customs Union member States) and (or) transferred in the commission of transactions recognized by the excise tax in accordance with Article 182, paragraph 1, subparagraph 22 of this Code and (or) (or transferred by producers in the structure of one organization) for the production of goods not recognized as excisable in accordance with Article 181, paragraph 1, paragraph 1, of this Code; not 93 rubles; 102 rubles; 1 litre per litre per litre per litre (including ethyl anhydrate, non-aqueous waterless alcohol, imported into the Russian ethyl ethyl ethyl), which is not a commodity of alcohol, alcohol, alcohol, Customs (a) and (c) containing the contained contained one in the structure of the Excise in excises in the excisable organization in the performance of the goods by the taxpayer of transactions recognized by the tax-exempt transactions, except for the operations provided for in article 182, paragraph 1, of article 182 The Code, as well as the exception of ethyl alcohol sold (or transferred by producers within the same organization), for the production of goods not recognized as excisable in accordance with article 181, paragraph 1, subparagraph 2, of this Code, and Ethyl alcohol sold to organizations carrying out Production of alcohol-containing perfumery-cosmetic products in metal aerosol packaging and (or) alcohol-containing products of household chemistry in metal aerosol dispenser Spyrtosavo 0 rubles 0 rubles perfumery-cosmetic 1 litre per litre per litre per litre of metal, non-aqueable, waterless aerosol-free packing of ethyl ethyl ethyl alcohols, alcohols, alcohols, containing " contained in excisme in excisable in the excisable item of the goods 1 liter of domestic chemicals in 1 litre per liter of aqueous ethyl ethyl ethyl ethyl alcohol Spirits contained contained in the excisable excise in the excisable product of Spyrtoscontaining products (400 roubles 400 roubles 418 roubles excluding alcohol-containing for 1). litre per 1 litre of perfumery and cosmetic aqueer, waterless products in ethyl ethyl ethyl ethyl ethyl ethyl methyl and alcohol, alcohol, alcohol, alcohol containing products containing contained household chemicals contained in contained household excise duties in excisable A total of 523 rubles per liter of alcohol worth over 9 per litre per liter. The sparkling wines of ethyl (champagne), wine drinks, alcohol, alcohol, alcohols, manufactured without the addition of the contained rectipped ettif in the excisable excise duties in the excisable alcohol produced from the goods to the goods of the food raw materials, and (or) alcoholic grape or vineyards, or The alcoholic distillates, and (or) distillate distillates, and (or) fruit distillates, 400 rubles, 400 rubles, 418 rubles ($1) per liter, and 1 litre for 1 litre per 1 litre. without water except beer, beverage, ethyl ethyl ethyl ethyl ether from beer, alcohol, alcohol, alcohol, wine, fruit wines, sparkling wines containing contained (champagne), cider, pooire, excisable in excisable excisable meadow, wine beverages, product goods produced without the addition of requisified ethyl alcohol produced from food raw materials, and (or) alcohol-inspired grape or other fruit sul, and (or) wine distillates, and (or) fruit distillates) Guilt, fruit wines (for 8 rubles The AI-20 gasoline cost RUB 8.9 million, which is RUB 109.914 per liter on average, the AI-09 (Champagne), Wine beverages, produced without addition of requisified ethyl alcohol produced from food raw materials, and (or) alcohol-grape or other fruit-dried, and (or) wine distillates, and (or) fruit distillate The AI-80 gasoline cost RUB 83.12 per liter on average, the AI-80 gasoline by 0.1% to RUB 8.08 per liter on average, the AI-80 gasoline by 0.1% to RUB 90.4 per liter on average, the AI-80 gasoline by 0.1% to RUB 90.4 per liter on average, the AI-80 gasoline by 0.1% to RUB 90.5 per liter on average. (standardized) per litre per 1 litre of ethyl alcohol content of up to 0.5 per cent A beer with a normative 18 rubles per liter, 20 rubles, 20 rubles per litre per 1 litre per 1 litre of ethyl alcohol of more than 0.5 percent and up to 8.6 percent, inclusive, beer drinks with beer. The dollar was up 0.18% against the ruble to 70.21 per liter on average. 1 kg (1 kg per 1 kg) excluding tobacco used as raw material for In 2015, the president's income was 8.89 million rubles ($158,000). 50,000 rubles ($1,200 to $1,200); and the cost of the project is estimated at 2.25 trillion rubles ($30.1 billion). calculated calculated based on the outcome of Maximum maximum retail price, retail but not less than price but not 1,330 rubles is less than 1,680 less for 1000 pieces of rubles 1 930 roubles 1 000 pieces for 1 000 units of Cars vehicles: Engine capacity of 0 rubles for 0 rubles (RUB 0.75 kW) .75 kW .75 kW (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.)) kW (90 hp) and 0.75 kW to 0.75 kW to 112.5 kW (150 h.c) (1 hp) (1 hp) (1 h.p.) In total, the power of the Russian Ministry of Finance will be equal to 150 rubles ($1) with a capacity of 500 rubles ($0,75). The total cost of the equipment is 150 rubles ($1). In December, the ruble was at 60.683 billion rubles as of December 1, at the level of 71.7 million rubles. The Russian government has estimated the cost of 1 tonne of diesel fuel for 1 tonne of diesel fuel. In total, the Russian government has approved a ton of diesel fuel for 1 ton and 1 tonne of diesel fuel. 50,000 rubles ($1,200 to $1,450); and organization, up to 1 million rubles 1 tonne per ton of fuel, a kilo of 3,000 roubles per tonne, 2,000 rubles, 2,000 rubles, 1 tonne, 1 tonne, 1 tonne. "; b) to supplement paragraph 5 with the following content: " 5. Unless otherwise provided by the international agreements of the Russian Federation, the taxation of natural gas is carried out at the tax rate of 30 per cent. "; 16) paragraph 2 of article 194, after the figures" 187-191 ", shall be supplemented with figures", 205-1 "; Article 195, paragraph 2, should be supplemented with the following paragraphs: " For the operations referred to in article 182, paragraph 1, subparagraphs 23 and 24 of this Code, the date on which the straight-run gasoline is recognized is recognized as the date of its arrival by a person, with a certificate for the processing of the straight-run gasoline. The date of receipt of benzene, paraxylla or orthoxylol is recognized on the date of receipt of benzene, paraxylene or orthoxylol in accordance with article 182, paragraph 1, subparagraph 25 of this Code or an orthoxyloon. According to the operations specified in sub-paragraphs 26, 27 (1) of Article 182 of this Code, the date of the arrival of benzene, paraxylene or orthoxylol shall be recognized as the date of its arrival by a person with a certificate of benzene, the paroxylol, the orthoxylol. Article 182, paragraph 1, subparagraph 28 of this Code provides that the date of receipt of the aircraft kerosene is the date of receipt by a person on the Register of Civil Aviation of the Russian Federation. Certificate (certificate) of operator. "; 18), article 198, paragraph 1, should read: " 1. Taxpayer performing operations recognized under this chapter with the exception of operations for the realization (transfer) of straight-run gasoline by a taxpayer holding a production certificate straight-run gasoline, a taxpayer with a certificate for the processing of straight-run gasoline (including on the basis of status documents of the owner of straight-run gasoline produced from raw materials (materials)), Denatured ethyl alcohol to the taxpayer, In the case of the Russian Federation, the Russian Federation has an obligation to submit a certificate of payment for the production of non-pyrotechnic products and for the sale of natural gas, for which the taxation of excise duties is provided for by international agreements of the Russian Federation. The buyer of excisable goods (the owner of the mangy raw materials (materials) corresponding to the sum of the excise tax. "; 19) in paragraph 4 of Article 199: (a) the first paragraph should read: " 4. When performing operations with denatured ethyl alcohol referred to in article 182, paragraph 1 (20), of this Code, in the case of operations with the gasoline specified in paragraphs 21, 23 and 24 of article 182, paragraph 1, of this Code, carrying out operations with benzene, paraxylene or orthoxylol referred to in article 182, paragraph 1, subparagraphs 25 to 27 of this Code and (or) in the conduct of operations with the aviation kerosene referred to in article 182, paragraph 1, subparagraph 28 of this Code, The sum of the excise duties is taken into account in the following order: "; b) to supplement the subparagraphs 3-5 as follows: " 3) the sum of the excise tax calculated by the taxpayer for the operations referred to in article 182, paragraph 1, subparagraphs 23 and 24 of this Code, is not included in the value of the non-directable commercial gasoline; 4) the sum of the excise tax calculated by the taxpayer for the transactions referred to in article 182, paragraphs 25-27, paragraph 1, of this Code, the value of the resulting benzene, paraxylene or orthoxylol is not included; 5) Excise, calculated by the taxpayer for the operations referred to in subparagraph 28 Article 182, paragraph 1, of this Code does not include the value of the aviation kerosene produced. "; 20) in article 200: (a), paragraph 15 should read: " 15. The deductions shall be multiplied by the factor established by this paragraph, the sum of the excise duties, accrued by the taxpayer holding a certificate for the processing of straight-run gasoline, in the performance of the operations referred to in subparagraphs 23 and 24 of paragraph 1 of the article 182 of this Code, as well as for the operations referred to in article 182, paragraph 1, subparagraph 21, of the present Code, when using the derived straight-run petrol for the production of petrochemical products or for the production of benzene, paraxylene or orthoxylol. If it is used for the production of petrochemical products produced by the (ompletted), if such products are produced by chemical mutations at a temperature above 700 degrees Celsius (according to the technical documentation of the technological equipment by which chemical transformations are performed) or as a result of the dehydration of petrol factions, when submitting documents in accordance with paragraph 15 of the article 201 of this Code applies in the following cases: 1 January to 31 December 2016 inclusive: 1 January to 31 December 2016 inclusive: 1 January to 31 December 2016. Excise taxes accrued on the operations referred to in article 182, paragraph 1, subparagraph 21, of the present Code, using the obtained straight-run gasoline for benzene, paraxylene, orthoxylol or for production petrochemicals, except in the case of such production as specified in the second paragraph of this paragraph, shall be subject to the application of factor 1. The amounts of the excise duty on the operations specified in Article 182, paragraph 1, subparagraphs 23 and 24 of this Code are subject to disposals (use) of the non-disposals of straight-run gasoline subject to the application of factor 1, for except for the use of straight-run gasoline as specified in the second paragraph of this paragraph. "; b) to supplement paragraphs 20 and 21 with the following: " 20. The deductions shall be multiplied by the factor established by this paragraph, the amounts of the excise duty calculated in the performance of the transactions referred to in article 182, paragraph 1, 25-27 of this Code, the taxpayer having a certificate of commission benzene, paraxylene or orthoxylol operations. When using the resulting benzene, paraxylene, orthoxylol for the production of petrochemical products and the presentation of documents in accordance with paragraph 20 of Article 201 of this Code, the ratio is applied to the following: Size: from 1 January to 31 December 2015 inclusive: 2.88; from 1 January to 31 December 2016 inclusive-2.84; from January 1, 2017-3.4. In other cases of disposal (use) of the resulting benzene, paraxylene or orthoxylol, the factor is taken to be 1. 21. The deducts are to be multiplied by the factor set by this paragraph, the sum of the excise duties, accrued on the receipt of an aviation kerosene, by a taxpayer included in the Register of Civil Aviation operators of the Russian Federation with a certificate (testimony) by the operator. With the use of the obtained aviation kerosene, the taxpayer himself and (or) the person with whom the taxpayer has concluded a contract for the provision of air kerosene aviation fuel services to refuel aircraft, of the taxpayer and the submission of documents in accordance with article 201, paragraph 21, of this Code, the ratio is applied in the following amounts: from 1 January to 31 December 2015, inclusive: 2; from 1 January to December 31, 2016-1.84; as of January 1, 2017 -2.08. In other cases of disposal (use) of the obtained aviation kerosene is set to 1. "; 21) in article 201: (a), paragraph 15 should be redrafted to read: " 15. The tax deductions specified in article 200, paragraph 15, of this Code are made when the taxpayer is presenting the following documents to the tax authorities: 1) copies of the taxpayer's certificate for the processing of straight-run gasoline; 2) if the taxpayer obtained straight-run gasoline, a copy of the contract of delivery (purchase) from the taxpayer with straight-run gasoline; 3) if the taxpayer received straight-run gasoline-inventory of invoices issued by Taxpayers from the supplier of straight-run gasoline, confirming the receipt by the taxpayer of straight-run gasoline, in respect of which the amount of the excise tax has been charged to the tax period. The form and manner of filling the specified invoice register, the manner in which it is submitted to the tax authorities are approved by the federal executive authority responsible for the control and supervision of taxes and charges; 4) in the case of On the basis of the taxpayer's production of straight-run gasoline-the documents confirming the arrival of straight-run gasoline by the taxpayer; 5) when using straight-run petrol for production of petrochemical products by themselves Taxpayer: copy of one of the documents confirming the fact The use of straight-run gasoline for the production of petrochemical products (the consignment note for the internal movement of straight-run gasoline, the act of acceptance-the transfer of straight-run gasoline between the structural units of the taxpayer) direct-run gasoline on production of petrochemical products, production of lithart card for tax period); copies of documents confirming the identification of the products of the petrochemical industry for which using straight-run gasoline; 6) when used straight-run petrol for the production of petrochemical products by another organization that provides the taxpayer with petrochemical production services: copy of the taxpayer's contract with the specified organization; copy of one of the documents listed in paragraph 5 of this paragraph confirming the use of straight-run gasoline for the production of petrochemical products by a specified organization; copy of the act of acceptance-transfer of petrochemical products. "; (b) supplement paragraphs 20 and 21 with the following: " 20. The tax deductions specified in paragraph 20 of article 200 of this Code are made when the taxpayer is presenting the following documents to the tax authorities: 1) a copy of the taxpayer's certificate for benzene operations; Paroxylol or orthoxylol; 2) in the case of benzene, paraxylene or orthoxylol taxpayer-a copy of the contract of delivery (purchase) of benzene, paraxylene or orthoxylol taxpayer with the supplier of benzene, paraxylene or orthoxylol; 3) in the case of benzene, Paroxylol or orthoxylol taxpayer-register of invoices issued to the taxpayer by the supplier of benzene, paraxylene or orthoxylol, confirming the receipt of benzene, paraxylene, orthoxylol, in respect of which The amounts of excise duties charged to the tax period are accrued. The form and manner of filling the specified invoice register, the manner in which it is submitted to the tax authorities are approved by the federal executive authority responsible for the control and supervision of taxes and charges; 4) in the case of taxing the taxpayer of benzene, paraxylene or orthoxylol supporting the taxpayer of benzene, paraxylol or orthoxylol; 5) using benzene, paraxylene, orthoxylol for production petrochemical products by the taxpayer himself: copy of one of the documents confirming the use of benzene, paraxylene, orthoxylol for the production of petrochemical products (consignment note for the internal displacement of benzene, paraxylene or orthoxylol, act of reception-transfer of benzene, paroxylla, orthoxylol between the structural units of the taxpayer, the writing-off of benzene, paraxylene or orthoxylol in the production of petrochemical products, the production card for the tax period; copies of the documents, (Accounting for accounting) petrochemicals for which benzene, paraxylene or orthoxylol is used; 6) using benzene, paraxylene or orthoxylol for the production of petrochemical products by another organization assisting the taxpayer by Production of petrochemical products: copy of the taxpayer's contract with the specified organization; copies of one of the documents listed in paragraph 5 of this paragraph confirming the use of benzene, paraxylene, or Petroleum toxiclol for production of petrochemical products organization; copies of the act of acceptance-transfer of petrochemical products. 21. The tax deductions specified in paragraph 21 of Article 200 of this Code are made when the taxpayer is presenting the following documents to the tax authorities: 1) copy of the certificate (certificate) of the operator; 2) copies contract for the supply (purchase) of aviation kerosene of the taxpayer with the Russian organization-supplier of aviation kerosene; 3) the registry of invoices issued to the taxpayer by the supplier of aviation kerosene, confirming receipt by the taxpayer of aviation kerosene The ratio is an amount of an excise tax that has been deducted from the tax period. The form and procedure for filling out the specified invoice register, the order of its submission to the tax authorities are approved by the federal executive authority responsible for monitoring and supervision of taxes and duties; 4) the use of the aviation kerosene aircraft refuelling by the taxpayer itself-the register of obligating invoices (requirements, orders) for aircraft refuelling, confirming the fact that the aircraft were refuelling themselves by kerosene Taxpayer. The registry should include the name of the document, the date and number of the obligating consignment note (requirements, warrants), the place of refuelling (airport), the type of fuel, the quantity of fuel loaded in kilograms and gallons, the type of aircraft, flight number; 5) when using the aircraft refuelling obtained by the person with whom the taxpayer has concluded a contract for the supply of aircraft operated by the taxpayer, aviation kerosene: copy of the contract to the taxpayer Aircraft refuelling services provided by an aviation kerosene aviation kerosene filler; inventory of expendables (requirements, orders) for refuelling of aircraft confirming the fact Aircraft refuelling by an aviation kerosene, aviation kerosene aviation kerosene contract with a taxpayer. The registry should include the name of the document, the name of the person providing the aircraft refuelling service, the date and number of the obligating invoice (requirements, warrants), the filling station (airport), the type of fuel, the quantity of fuel loaded in kilograms and gallons, type of aircraft, flight number. "; 22) to be supplemented by Article 203-1 as follows: " Article 203-1. Procedure for the recovery of the excise of persons who have evidence for the processing of the straight-run, petrol, and (or) certificate for the completion of operations with benzene, paraxylene or orthoxylol and (or) included in The Russian Federation Civil Aviation Register (certificate) 1. If, after tax period, the amount of tax deductions exceeds the total tax amount calculated by persons who have a certificate for the processing of straight-run gasoline and (or) a certificate of benzene, paraxylene or In the case of the Russian Federation's civil aviation operator's civil aviation operator's registry and the certificate of the operator, the difference is refunnable (set-off, refund) to the taxpayer in accordance with the procedure established by the [ [ Russian Federation]] [ [ operator]] of this article. 2. Taxpayers shall implement the right to compensation (set-off, return) by filing a tax return statement not later than five days from the date of the tax return statement, in which the taxpayer points out the details of the bank account for Transfer of funds. In the said statement, the taxpayer shall undertake to return to the budget too much of the amounts he has received (credits), including the interest provided for in paragraph 7 of this article (if they are paid), as well as to pay The accrued interest, in accordance with the procedure set out in paragraph 14 of this article, in the event that a decision on the reimbursement of the amount claimed for compensation will be cancelled, in whole or in part, in the cases provided for in this article. At the same time, along with the said statement, the taxpayer presents a bank guarantee which provides for the bank's obligation on the basis of the tax authority's request to pay the tax to the budget taxpayer, including The interest shown in paragraph 7 of this article (in the case of payment) and payment of the interest accrued in the manner prescribed by paragraph 14 of this article, which is excessive in respect of the tax reimbursement received by him/her; In the case of a decision on the reimbursement of the amount claimed for compensation, shall be withdrawn, in whole or in part, in the cases provided for in this article. Bank guarantee may not be provided by taxpayers-organizations that have cumulative value added tax, excise duties, corporate profits tax, and extraction tax In the calendar year preceding the year in which the application for reimbursement of the tax is submitted, excluding taxes paid for the movement of goods across the border of the Russian Federation and as a tax agent, is not less than 10 billion rubles -Ruble. These taxpayers may not provide a bank guarantee if at least three years have passed since the day of the creation of the relevant organization prior to the filing of the tax return. In the event of failure to apply for a tax refund or a bank guarantee within a specified five-day period, the recovery of the excise duty shall be in accordance with the procedure established by article 203 of the present Code. 3. The bank guarantee must 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 for the purpose of making bank guarantees for tax purposes, taking into account the following peculiarities: 1) the bank guarantee is granted to the tax authority Not later than the period stipulated in the first paragraph of paragraph 2 of this article to apply for tax reimbursement; (2) the term of the bank guarantee must expire not earlier than eight months from the day of the filing of the tax return, in which the amount of the tax is claimed; 3) the amount which has been issued with a bank guarantee, must ensure fulfillment of the obligations on return to the budgets of the Russian Federation's budget system in full amount of the tax declared to compensation. 4. No later than the day after the issuance of the bank guarantee, the bank notifies the tax authority at the taxpayer's place of the issuance of a bank guarantee in the manner determined by the federal executive authority Monitoring and oversight of taxes and fees. 5. Within five days from the date of application for tax reimbursement, the tax authority verifies that the taxpayer has complied with the requirements set out in paragraphs 2 and 3 of paragraph 3 and paragraph 3 of this article, as well as the taxpayer's presence under tax, other taxes, debt on appropriate penalties and (or) fines liable to be paid or recovered in the cases provided for in this Code, and decide on the reimbursement of the amount of the tax claimed or the decision to do so Refusal to recover the amount of the tax claimed for compensation. At the same time as the decision to refund the amount of the tax claimed for compensation, depending on the availability of the tax payer's arrears, the tax authority decides to set off the amount of the tax claimed for compensation, and (or) the decision to return (in whole or in part) the amount of the tax claimed. On decisions taken, the tax authority is obliged to inform the taxpayer in writing within five days from the date of the decision. However, in the communication of the decision not to refund the amount of the tax claimed for compensation, reference shall be made to the provisions of the relevant paragraphs of this article which have been violated by 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. The decision not to refund the amount of the tax refund does not change the order and date of the tax return. In the event of a decision not to reimburse the amount of the tax claimed for compensation, the tax shall be reimbursed in the order and time provided for in article 203 of the present Code. However, in the case referred to in this paragraph, if the taxpayer is in writing, the tax authority shall return the bank guarantee to it within three working days of the receipt of the application. 6. If the taxpayer has tax arrears, other taxes, debt on appropriate penalties and (or) fines to be paid or recovered in the cases provided for in this Code by the tax authority on the basis of the decision to set off the amount The amount claimed is the amount claimed in the form of a refund of the amount claimed for compensation, the payment of the said arrears and the penalties and (or) the fines. At the same time, the penalty for the said arrears is carried out until the date of the tax authority's decision to set off the amount of the tax claimed for compensation. If the taxpayer is not under tax, other taxes, debts on appropriate penalties and (or) fines to be paid or recovered in the cases provided for in this Code, or in excess of the tax amount, In the case of a claim for compensation, the amount of the tax payable shall be reimbursed to the taxpayer on the basis of the decision of the tax authority on the return (in whole or in part) the amount of the tax claimed. 7. The refund of the amount of the tax shall be prepared by the tax authority on the basis of a decision on the return (in whole or in part) of the amount of the tax declared for compensation and is to be sent to the territorial organ of the Federal Treasury for the next working order. day after the date of the tax authority's decision. Within five days of receipt of the assignment referred to in the first paragraph of this paragraph, the territorial entity of the Federal Treasury shall return to the taxpayer the amount of the tax in accordance with the budgetary laws The Russian Federation shall notify the tax authority of the date of return and the amount of cash returned to the tax payer next day at the time of the return. If the amount of the tax return is violated, interest shall be charged for each day of delay starting on the 12th day of the taxpayer's declaration provided for in paragraph 2 of this article. The interest rate is equal to the refinancing rate of the Central Bank of the Russian Federation operating during the period of the return. In the event that the interest provided for in this paragraph is paid to the taxpayer not in full, the tax authority within three days from the date of receipt of the notification to the territorial entity of the Federal Treasury on the date of return and The sum of the money returned to the taxpayer shall decide on the payment of the remaining interest and no later than the day following the day of making the said decision shall be sent to the territorial body of the Federal Treasury The basis of this decision was to pay the remaining interest. 8. The validity of the tax amount claimed is checked by the tax authority on the date and time established by article 88 of the present Code, by the tax office on the basis of the tax payer introduced by the tax payer. A declaration in which the amount of the tax is claimed. 9. In the event that any violations of the Russian Federation's legislation on taxes and charges have not been detected during the carrying out of the calecal tax audit, the tax authority is obliged to do so within seven days after the end of the tax To inform the taxpayer in writing about the end of the tax inspection and the absence and (or) elimination of the detected violations of the Russian Federation's legislation on taxes and fees. No later than the day following the sending of a communication to the taxpayer about the absence of and (or) the elimination of the detected violations of the Russian Federation's legislation on taxes and fees, the tax authority sends to the bank which issued it a bank guarantee, a written declaration of the bank's release from obligations under this bank guarantee, and, subject to the written request of the taxpayer, the tax authority is also obliged to return a bank guarantee within a period of time not later than three Working days from the date of receipt of such treatment. 10. In case of violations of Russian legislation on taxes and fees, the authorized officials of the tax authorities must carry out an act of tax verification in accordance with the law. Article 100 of this Code. The act and other materials of the lateral tax audit, during which violations of the laws of the Russian Federation on taxes and fees, as well as the objections submitted by the taxpayer (its representative), were to be found are reviewed by the head (s) of the tax authority who conducted the tax audit, and the decision thereon shall be taken in accordance with article 101 of this Code. 11. According to the results 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 of the tax. involving the taxpayer accountable for the commission of a tax offence. 12. In the event that the amount of the tax reimbursed to the taxpayer in the manner provided for in this article exceeds the amount of the tax to be reimbursed as a result of the caterer's tax, the tax authority is simultaneously adopted The relevant decision referred to in paragraph 11 of this article shall decide to rescu the decision on the reimbursement of the amount of the tax claimed for compensation, as well as the decision to refund (in whole or in part) the amount of the tax payable, and (or) the decision to set off the amount of the tax payable in part of the amount of the tax, be reimbursed as a result of the lateral tax audit. 13. The tax authority is obliged to inform the taxpayer in writing of the decisions taken in paragraphs 11 and 12 of this article within five days from the date of the decision. 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. 14. At the same time as the adoption of the decision referred to in paragraph 12 of this article, the taxpayer shall be required to return to the budget the amount of excess (credits) he has received (including the interest referred to in paragraph 7 of this article). (in the case of their payment), in the amount proportional to the share of the excess of the refunds of the tax in the total amount of the tax reimbursed) (hereinafter referred to as the claim for return). The interest to be returned to the taxpayer is calculated on the basis of the interest rate equal to twice the refinancing rate of the Central Bank of the Russian Federation in effect during the period of use of the budget. Interest is calculated starting from the day: 1) the actual receipt by the taxpayer of the refund of the tax amount; 2) of the decision to set off the amount of the tax payable, in the event of the setoff of the amount tax. 15. The form of the request for return is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The return requirement should include: 1) the amount of the tax to be reimbursed as a result of the coil tax; 2) the amount of the tax overtaken by the taxpayer (credited to the taxpayer), (b) The amount of the interest to be returned to the budget; (3) the amount of interest to be returned to the budget; 4) the amount of interest to be assessed in accordance with paragraph 14 of this article at the time of the submission { \b Return requirements; 5) } A return set out in paragraph 17 of this article; 6) on measures to recover the sums to be paid in the event of a taxpayer's failure to return. 16. A request for return may be submitted to the head of the organization, to an individual entrepreneor, to their representatives in person under the receipt or other means confirming the fact and date of receipt. If it is not possible to submit a return request, it shall be sent by registered mail and shall be deemed to have been received after six days from the date of the registered letter. 17. The taxpayer is obliged to pay the sums specified in the return request within five days from the date of receipt. No later than three working days from the date of receipt of the notification to the territorial entity of the Federal Treasury of return by the taxpayer who submitted a bank guarantee, the amount of the tax specified in the claim for return, the tax authority is obliged to notify the bank that issued the bank guarantee of the bank's release from obligations under this bank guarantee, as well as with the taxpayer's written request to return the bank guarantee to the taxpayer no later than three times Working days from the date of receipt of such treatment. 18. In the case of non-payment or incomplete payment by the taxpayer of the amounts specified in the claim for restitution, the tax authority shall, in accordance with paragraph 17 of this article, not later than three days after the expiry of that period, but not later than six days before the date of payment. The end of the period of validity of the bank guarantee requires the bank to pay the amount of the bank guarantee in respect of the amount of the tax paid or not fully paid by the taxpayer within five days from the date of receipt by the bank of this requirement. The form of a claim for the payment of a bank guarantee is approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. The Bank is not in a position to refuse a claim for payment of a bank guarantee. In the event that the bank fails to comply with the deadline for payment of the bank guarantee, the tax authority shall exercise the right to write off the amount specified in this claim. No later than three days after the day of execution of the bank's obligation to pay the money on the bank guarantee, the tax authority sends the taxpayer a revised penalty and a fine. 19. In case of failure or partial payment by the taxpayer of the amount specified in the claim for return (qualified), and if it is impossible to send a claim for payment of the bank guarantee due to the expiry of the The penalty shall be enforced by the application of the recovery of the money in the accounts or other property of the taxpayer by the decision of the tax authority to recover the amount claimed. after failure by the taxpayer to comply with the due date (a) is established in accordance with the provisions of article 46 of the Code of Criminal Procedure. 20. After the taxpayer submits the application referred to in paragraph 2 of this article, the revised tax declaration shall be submitted in accordance with the procedure provided for in article 81 of this Code, subject to the provisions of article 81 of this Code. characteristics set out in this paragraph. If the revised tax declaration is filed by the taxpayer before the decision under paragraph 5 of this article is taken, no such decision shall be taken on a previously filed tax declaration. If the revised tax declaration is filed by the tax payer after the tax authority has decided to refund the amount of the tax refund, but before the end of the calorative tax review, then this decision has been previously decided the filed tax return is canceled not later than the day following the day of the revised tax return. The tax authority notifies the taxpayer that the decision has been taken in the next day following the day of the decision to cancel the refund of the tax refund. The amounts received by the taxpayer (tax payers) shall be returned to them, taking into account the interest provided for in paragraph 14 of this article, in the manner provided for in paragraphs 14 to 18 of this article. "; 23) in article 204: (a) Paragraph 3-1 should read " 3-1. The excise duty on straight-run gasoline, benzene, paraxylene, orthoxylol, aviation kerosene and denatured ethyl alcohol by taxpayers holding a certificate of registration of the person performing the operation on straight-run gasoline, and (or) Certificate of registration of the perpetrator of benzene, paraxylene or orthoxylol, and (or) a certificate of registration of the organization engaged in an operation with denatured ethyl alcohol, and (or) included in the registry of operators OF THE PRESIDENT OF THE RUSSIAN FEDERATION (certificate) operator, shall be produced no later than the 25th day of the third month following the tax period. "; b) paragraph 5 should read: " 5. Taxpayers are required to report to the tax authorities at their place of residence, as well as to the location of each separate unit in which they are registered, unless otherwise provided for in this paragraph, A declaration for the tax period in the portion of their operations recognized by the object of taxation in accordance with this chapter, within a period not later than the 25th of the month following the tax period, and the tax payers having Certificate of registration of the person performing the duty on straight-run gasoline, and (or) Certificate of registration of the person engaged in operations with benzene, paraxylene, orthoxylol, and (or) certificate of registration of the organization engaged in operation with denatured ethyl alcohol, and (or) certificate (certificate) of the operator,- Not later than the 25th day of the third month following the reporting period. Taxpayers, in accordance with article 83 of this Code, tax returns to the tax authority at the place of accounting as the largest taxpayers. "; 24) to supplement Article 205-1, to read: " Article 205-1. Features of the identification, calculation and payment of excise duties on natural gas 1. Natural gas is recognized as an excise product if the taxation of excise duty on natural gas is provided for in the international agreements of the Russian Federation. 2. The excise tax is recognized as an operation to implement (transfer) of natural gas, for which the taxation of excise duties is provided for by the international agreements of the Russian Federation. 3. Unless otherwise specified by the international treaties of the Russian Federation, the tax base for natural gas transactions (transfer) is defined as the value of the realized (transferred) natural gas after deduction of customs fees and charges for the transport of such gas outside the territory of the Russian Federation. 4. The tax period for carrying out transactions (transfer) of natural gas is determined in accordance with article 192 of this Code, unless otherwise stipulated by the international agreements of the Russian Federation. 5. The amount of the excise duty on the (transferred) natural gas shall be determined in accordance with article 194 of this Code, unless otherwise stipulated by the international treaties to which the Russian Federation is a party. 6. The date of implementation (transfer) of natural gas shall be determined in accordance with article 195 of the present Code, unless otherwise stipulated by the international treaties to which the Russian Federation is a party. 7. The actuation of the (transferred) natural gas shall be paid within the time limit prescribed in article 204, paragraph 3 of this Code, at the place where the taxpayer is taken into account in the tax authority, unless otherwise stipulated by international treaties of the Russian Federation. 8. The Tax Declaration on Excise is submitted by the taxpayer to the tax authority at the place of accounting not later than the 25th of the tax period following the tax period. "; 25) in article 210: (a) paragraph 2 to the following paragraph: " The tax base on income from equity participation is determined separately from the other income for which the tax rate is applied, as provided for in article 224, paragraph 1, of this Code, taking into account characteristics of article 275 of this Code. "; b) in Paragraph 3: add a new paragraph to the second reading: "With respect to income from equity participation in the organization, tax deductions provided for in Articles 218-221 of this Code shall not apply."; paragraphs 2 and 3 should be considered as paragraphs 3 and 4; 26) in article 214: (a) in the first paragraph of paragraph 2 of the words "paragraph 4 of article 224" should be replaced by the words "paragraph 1 of article 224"; b) in paragraph 3 The words ", in the manner provided for in article 275 of this Code", shall be deleted; 27) in article 214-6: (a) in paragraph 5: , in subparagraph 1, the words "securities referred to in paragraph 1 of this article" should be replaced by " the securities of the Russian organization referred to in article 2262-1, paragraph 2, of the present organization; Code "; in subparagraph 2 of the word" referred to in paragraph (1) of this article "shall be replaced by the words" referred to in paragraph 2 (7) of this Code "; (b) in the first paragraph of paragraph 8 of the words" at the tax rate established " Replace with the words "at the tax rates established by the second paragraph of paragraph 3 or"; (28) Paragraph 1 of Article 218, paragraph 1, of Article 218, after the words "the income of the taxpayer" should be supplemented with the words " (except for the income from equity participation in the activities of organizations received in the form of dividends by natural persons, 29) in article 224: (a), paragraph 4, to declare invalid; (b) paragraph 6, after the words "securities revenue", add " (except for income in the form of Dividend) "; 30) part two of article 250 to supplement paragraph 24 , to read: "24), in the form of a difference between the amount of the tax deductions from the excises that were accrued from the operations specified in subparagraphs 21, 23 to 28 of article 182, paragraph 1, of the present Code, and the amounts of the excise tax."; Article 251, paragraph 1, subparagraph 33-1, should read: "33-1) in the form of funds received by executed agencies from the provision of services (work);"; (32) in article 255, part 2: (a) Paragraph 7 of the words "to pay for work to be retained" with the words " in the form of average earnings, stored "; b) in paragraph 13 of the word" pay to be retained "to be replaced by the words" in the form of average earnings retained "; 33), article 271, paragraph 4, to add the following: " 2-1) Date The receipt of immovable property under the transfer act or other document of transfer (confirming transmission) of immovable property, the date of transfer of ownership to other property (including securities)-for the income in the form of dividends, in non-cash form; "; 34) in paragraph 5 of article 275 of the word" paragraph 4 Article 224 (replace by the words "article 224, paragraph 1"; 35) in article 283: (a) in the first paragraph of paragraph 1 of the word "current tax period" should be replaced by the words "the current reporting (tax) period"; b) in the paragraph Paragraph 2, second paragraph, replace "current tax period" with "current reporting (tax) period"; 36) in article 284: (a) in paragraph 3, subparagraph 3, replace the words "9 per cent" with the words "13 per cent"; b) 4-2 after "securities revenue" to be supplemented with the words " (except for income in the form of Dividend dividends) "; 37) in article 286, paragraph 2: (a) paragraph 8, after the words" The amount of advance payments "should be supplemented with the words" (amount of the tax) "with the following sentence:" The procedure referred to in this paragraph applies also in the case of a transition from monthly advance payments based on actual profits to pay monthly advance payments during the reporting period. "; b) add the following paragraph: " When a taxpayer passes a monthly advance payment On the basis of the actual profits earned, monthly advances during the reporting period amount to one third of the difference between the amount of the monthly payment due in the first quarter of the tax period The amount of the advance payment calculated on the basis of the nine months and the amount of the advance payment calculated from the first half of the previous tax period. "; 38) in article 288: (a) in paragraphs 1 and 7 of paragraph 2 of the word" and municipal budgets " delete; b) in the first paragraph Paragraph 3 of the words "and budgets of municipalities" to be deleted; , in paragraph 4 of the words "and local budgets", delete; 39) in article 333-3, paragraph 4, of the Northern Basin (White Sea, Inland Waters, Territorial "The sea, the exclusive economic zone of the Russian Federation and the continental shelf of the Russian Federation at the Laptev Sea, the Kara and Barents Seas and the area of the Svalbard archipelago, add the following content: " Crab-strögun Opiogenation 35 000 "; 40), article 333-8, paragraph 1 next revision: " 1. Taxpayers of the water tax (hereinafter referred to as taxpayers) recognize organizations and individuals, including individual entrepreneurs, who use water facilities subject to licensing according to of the Russian Federation. "; (41) in article 333-9, paragraph 2 (12), the word" special " should be deleted; 42) in article 333-12: (a), paragraph 1, second paragraph 1, amend to read: " surface water bodies within established quarterly (annual) limits on water use and underground water facilities within the limits of the permitted (maximum permissible) water selection per day (year): "; b) to supplement paragraph 1-1 , to read: " 1-1. The tax rates set out in paragraph 1 of this article, taking into account the provisions of paragraphs 2, 4 and 5 of this article, apply in 2015 with a coefficient of 1.15, in 2016 with a factor of 1.32, in 2017 with a factor of 1.52, in 2018-with a factor of 1.52. With a coefficient of 1.75, in 2019 with a coefficient of 2.01, in 2020, with a coefficient of 2.31, in 2021, with a coefficient of 2.66, in 2022, with a factor of 3.06, in 2023 with a factor of 3.52, in 2024 with a factor of 4.05, in 2025 with a factor of 4.05 Coefficient of 4.65. Starting from 2026, the tax rates referred to in paragraph 1 of this article shall apply to the rates determined in accordance with this paragraph for the year preceding the year of the tax period multiplied by the factor, The actual change (average annual) of consumer prices for goods (work, services) in the Russian Federation, as defined by the federal executive body exercising regulatory functions in the sphere analysis and forecasting of social and economic development, in accordance with of the State statistical reporting for the second year preceding the year of the tax period. The tax rate shall be rounded to the nearest rouble according to the applicable rounding order. "; in paragraph 2: after the words" paragraph 1 of this article "with the words" c taking into account the factors set out in paragraph 1-1 of this Article "; to supplement the following paragraph: " In the extraction of groundwater in excess of the permitted subsurface for the extraction of groundwater authorized (maximum admissible) water selection per day (year) for tax period The tax rates for such exceedance shall be set at five times the amount of tax rates established by paragraph 1 of this article, taking into account the factors set out in paragraph 1 to 1 of this article. If the taxpayer does not have a permitted (maximum admissible) water selection per quarter (year) per quarter, the quarterly values are calculated as one The fourth approved annual volume. "; g), paragraph 3 should read: " 3. The water tax rate on abstraction (removal) of water resources from water bodies for water supply is set: from 1 January to 31 December 2015 inclusive-in the amount of 81 rubles per 1,000 cubic meters of water Resources removed from the water object; from 1 January to 31 December 2016, including 93 rubles per one thousand cubic meters of water resources (seized) from the water object; from 1 January to 31 In 2015, the Russian president's income was 7.20 per 1,000 cubic meters. Resources removed from the water object; from 1 January to 31 December 2018, inclusive of 122 rubles per 1,000 cubic metres of water resources collected from the water facility; from 1 January to On December 31, 2019, 141 rubles per one thousand cubic meters of water resources were taken from the water object; from 1 January to 31 December 2020, including 162 rubles per 1,000 cubic meters. cubic metres of water resources seized from the water object; from 1 January to 31 December 2021, including 186 rubles per 1,000 cubic meters of water resources, which were taken away from the water facility; from 1 January to 31 December 2022, including 214 rubles for one thousand cubic meters Meters of water resources excluded from the water object; from 1 January to 31 December 2023, inclusive of 246 rubles per 1,000 cubic metres of water resources collected from the water object; c According to her, in 2013 the average price of Russian gas was RUB 103.12 billion. The water resources of the water object (excluded) from the water facility; from 1 January to 31 December 2025, inclusive of 326 roubles per 1,000 cubic metres of water resources (seized) from the water object. Starting from 2026, the water tax rate of water abstraction (removal) of water bodies for water supply is determined annually by multiplying the water tax rate for this type of water use in force in The previous year, the coefficient taking into account the actual change (average per year) of consumer prices for goods (work, services) in the Russian Federation, as defined by the federal executive authority exercising the functions of Regulatory Framework for Analysis and Forecasting Socio-economic development, in accordance with State statistical reporting for the second year preceding the year of the tax period. "; d) to supplement paragraphs 4 and 5 as follows: " 4. Taxpayers with no means of measurement (technical systems and measuring devices) to measure the quantity of water resources collected from the water object apply to the water tax rate determined by the provisions 1 to 1 of this article, with an additional factor of 1.1. 5. Water tax rate in the extraction of groundwater (excluding industrial, mineral and thermal water) for disposal after treatment, preparation, processing and (or) packaging in a packaging, determined taking into account the provisions of paragraph 1-1 of this Regulation. Articles, applied with an additional factor of 10. "; 43), article 333, paragraph 2, should read: " 2. The tax amount is calculated as the product of the tax base and the corresponding tax rate multiplied by the factor (s) established by article 333-12 of this Code. "; 9-1 to read: "9-1) for issuing a certificate of registration of a person engaged in operations with benzene, paraxylene, orthoxylol, 3,500 rubles;"; 45) in paragraph 9 of article 339: (a) paragraph 1 The following text should be revised: " 9. In determining the quantity of oil produced, dehydrated, stabilized and stabilized, as well as the actual loss of oil extracted from hydrocarbon deposits in paragraphs 2 to 4 of article 342, paragraph 1, of the The Code, for which the value of the K coefficient is less than 1, and also referred to in Article 342, paragraph 1, paragraph 1, of this Code shall be satisfied: "; b), subpara. 1. Edition: " 1) takes into account the quantity of oil produced e-well borehole (on deposits if all such occurrences have the same K coefficient) of hydrocarbons; "; d 46) paragraphs 2 and 3 of article 340-1, as follows: " Minimum limit value of a gas unit of natural gas or associated natural gas produced in new gas The offshore hydrocarbon field is defined as the weighted average amount of the gas tax period of the tax period by the taxpayer of gas of natural gas extracted at the new offshore hydrocarbon field, on the domestic market, and Export of gas price of fuel of natural gas. The price of gas of natural gas in the supply to the domestic market is determined by the average gas price of natural gas in the domestic market of the Russian Federation, taking into account the discounts and allowances of the Russian Federation. Discounts and allowances related to the cost of transporting fuel from natural gas to locations only, defined solely with respect to gas of natural gas supplied under contracts with the owners of the objects of the Single System and (or) organizations in which direct or indirect The owners of the Unified Gas Supply System are involved, with a cumulative share of at least 50 per cent. These discounts and allowances are calculated by the taxpayer on their own as the difference between the average expired tax period by the wholesale price of natural gas in the domestic market of the Russian Federation and weighted average (by volume of implementation) " The gas taxpayer of natural gas extracted at the new offshore hydrocarbon field) at the price of gas implementation of natural gas in accordance with such contracts in the past tax period, taking into account the share of the production at the new sea level. hydrocarbon deposit and implemented by the taxpayer under such contracts in the expired tax period of gas of natural gas in the total volume of the gas extracted and implemented by the taxpayer in the expired tax period of fuel of natural gas. "; 47) in article 342: (a) In paragraph 1: , paragraph 8, shall be declared void; subpara. 9: Amend to read: " (9) super-viscous oil extracted from the subsoil containing oil with an viscosity of 10,000 mPa x or more (in ); "; (14 to 12), 14 to 16 should be declared invalid; , paragraph 8 of subparagraph 20 should be declared void; to supplement paragraph 21 with the following: " 21) oil from the specific deposits of hydrocarbons, classified as Bazhenian, abalaksk, Hadim, or pre-maniacal productive sediments according to the state balance of mineral reserves, while respecting all of the following conditions: Oil is produced from wells that work in accordance with the project in accordance with established procedures, solely on the The deposits of hydrocarbons, which have been attributed to the specified productive deposits; accounting for oil extracted from the specified hydrocarbon deposits shall be subject to the requirements laid down in article 339, paragraph 9, of this Code; Oil is extracted from the deposits of hydrocarbons, which are included in the state balance of the mineral reserves approved as of 1 January 2012, and the extent of which reserves are discharged according to on 1 January 2012 Either less than 13 per cent or oil reserves of which are placed on the State balance of mineral resources after 1 January 2012. The provisions of this subparagraph shall apply from the tax period following the tax period, in which the oil reserves of the specific hydrocarbon raw materials are placed on the state balance of the mineral resources, and before the expiration of 180 tax periods starting with one of the following dates: 1 January 2014-for hydrocarbon deposits, the degree of which reserves are in stock according to the state balance of reserves 1 January 2012 is more than 1 per cent or equal to 1 per cent, but less than 3 per cent; 1 January 2015 for hydrocarbon deposits, the level of which reserves are in accordance with the state balance of mineral resources as at 1 January 2012 is more than 3 per cent or equal to 3 per cent; 1 January of the year in which the level of production of a specific hydrocarbon reserve is determined by the taxpayer according to the state balance of inventories of mineral resources approved in the year preceding the tax year The period was for the first time exceeded 1 per cent for other hydrocarbon deposits. The level of development of a specific hydrocarbon reserve for the purposes of this subparagraph shall be calculated in accordance with the procedure established by article 342, paragraph 5, of this Code. "; b) paragraphs 1-1 and 1-2. In the period from 1 January to 31 December 2016, the Russian budget for the period from January 1 through December 31, 2016 will amount to 69,879 rubles ($1,166), and in the period from January 1 through December 31, 2015 to December 31, 2016. In 2014, the Russian president's income was 7.89 million rubles ($11,500). dissolted, dehydrated and stabilized. This tax rate is multiplied by the coefficient of the dynamics of world oil prices (K). The resulting product is reduced by the value of D, m characterizing oil production. The value of indicator Y m is determined in the order established by article 342-5 of this Code; "; subpara. 10 restated: " 10) 42 roubles for 1 ton of condensate extracted from all species Hydrocarbon deposits. This tax rate is multiplied by the basic value of the unit of conventional fuel (E) to the degree of difficulty out of gas production of natural and (or) gas condensate from hydrocarbon deposits Raw materials (C) and the correction factor c, determined according to Article 342-4 of this Code of the Code. The tax rate calculated under this subparagraph shall be rounded to the nearest rouble according to the applicable rounding order; "; , paragraphs 4 and 5 shall be declared invalid; 48) in article 342-2: (a) In paragraph 1: sub-paragraph 1 is null and void; in sub-paragraph (5), the words "in subparagraphs 1 to 4" shall be replaced by the words "in subparagraphs 4 to 4"; (b) in paragraph 2: paragraph 2 should read as follows: " K coefficient in the size set by paragraphs 2 to 4 of the paragraph 1 of this article shall apply until the end of the 180 tax periods beginning on 1 January of the year in which the level of production of a specific hydrocarbon reserve has exceeded 1 per cent, unless otherwise specified by this paragraph. At the end of the specified term, the value of the coefficient shall be taken as 1. "; the third paragraph shall be declared invalid; , in paragraph 4, of the words" the terms fixed by the second and third paragraph of this paragraph, beginning " Replace the words "the period of time established by the second paragraph of this paragraph, beginning"; ) in the first indent of paragraph 3, paragraph 3, of the word "paragraph 4 of article 342", to read "paragraph 2 of article 342-5"; , paragraph 6: In the first paragraph, replace "sub-paragraphs 1 to 4" with the words "subparagraphs 2 to 4"; , in the second paragraph, replace "sub-paragraphs 1 to 4" with "subparagraphs 4 to 4"; , in the third paragraph, replace "subparagraphs 1-4" with the words "subparagraphs 4 to 4"; d) add the following: " 9. For the purposes of this chapter, the stratigraphic characteristics (system, department, horizon, layer) of hydrocarbon deposits for purposes of their assignment to the Basik, the Abalak, Chadum, pre-manic productive sediments, as well as to productive sediments In accordance with the data of the state balance of mineral resources, the seal is approved by the federal executive body, which is responsible for the development of state policy and regulatory and regulatory control in the sphere of mineral resources. on the study, use, reproduction and protection of natural Resources, in agreement with the Ministry of Finance of the Russian Federation. "; 49) in article 342-4: (a), paragraph 2, should read: " 2. Gas Condensate Price (C) is calculated for the purposes of to this article using the following formula: RC = (C 8-P) x P, c where is the average price of the United States dollars per barrel tax period, expressed in United States dollars, as determined in accordance with article 342, paragraph 3, of this Code; P-conditional The rate of export customs duty on gas n condensate, determined in accordance with the procedure set out in paragraph 16 of this Article; determined in accordance with article 342, paragraph 3, of this Code. Calculated in the order defined by this paragraph, the average price of gas condensate in the current tax period (C) is rounded up to the 4th sign in accordance with the effective rounding order. "; b) paragraph 4 should be revised to read: " 4. Gas price of natural gas (C) is calculated for the purposes of g of this article using the following formula: * x O + Z x (1-O), g in a where is the average of the Unified Gas Supply System in the price of gas, to be supplied to consumers in the Russian Federation (excluding the population), which is calculated by the Federal Executive in the area of tariff regulation in accordance with the procedure established by the Government of the Russian Federation. The said price is to be applied on the first day of the first month of the period for which the regulated gas wholesale prices are approved in accordance with the established procedure. The average gas price per gas supplied to consumers in the Russian Federation (excluding the population), not later than five days prior to the first month of the period, is placed on the official website of the federal government. The executive authorities in the field of tariff regulation on the Internet. In the absence of this information, the average gas price supplied to consumers in the Russian Federation (ex. (a) by the Government of the Russian Federation. The value of the indicator C is calculated each time the adjustment of regulated wholesale prices of gas in the Russian Federation changes, the value of the indicator is applied for tax purposes until the next change in regulated wholesale prices of gas In the Russian Federation; A ratio of gas sales to consumers of the Russian Federation in the total volume of gas sold by the organization, determined in accordance with paragraph 5 of this Regulation Articles; P is the estimated price of gas for delivery e Limits of the territories of the States members of the Commonwealth of Independent States, calculated by the following formula: 100%-C T T = C (__________)-R, 100% dz where is the estimated price of gas sales outside the territories of the States members of the Commonwealth of Independent States. The calculated price is calculated on a monthly basis by the federal executive authority in the area of tariff regulation in accordance with the procedure established by the Government of the Russian Federation and is posted on the official website of the said authority in the Internet Information and Telecommunications Network no later than the 15th of the tax period and is subject to application in the tax period of the tax period. In the absence of this information, the estimated price of gas sales beyond the territories of the States members of the Commonwealth of Independent States is determined on the official website of the said authority on the Internet. A taxpayer alone in the manner prescribed by the Government of the Russian Federation; C is the export customs duty on gas fuel Tp natural, expressed as a percentage, which has been set for the truth sales tax period; P-transportation costs and The storage of gas outside the territory of the member states of the Customs Union when it is implemented outside the territories of the States members of the Commonwealth of Independent States, expressed in roubles for 1,000 cubic metres of gas. The value of RR is calculated by the federal body the executive branch in the field of tariff regulation in accordance with the procedure established by the Government of the Russian Federation and is posted on the official website of the mentioned authority in The Internet Information and Telecommunications Network will be available on the Internet no later than 1 March of the calendar year and shall be applied for 12 consecutive tax periods starting from 1 March of the specified calendar year. In the absence of this information on the official website of the said authority in the Internet Information and Telecommunications Network, the value of R days is determined by the taxpayer independently in accordance with the procedure established by the Government of the Russian Federation. THE RUSSIAN FEDERATION Calculated in the order determined by this paragraph, the price of gas of a fuel natural (C) rounded up to the 4th sign in according to the effective round of rounding. "; in), paragraph 9 should be restated as follows: " 9. The factor of the geographical location of the subsoil containing the hydrocarbon raw material (K), r is determined by the taxpayer in the following order: 1) in the case of an area containing deposits In the Yamal Peninsula and in the Yamal Peninsula, the Yamal-Nenets Autonomous Area is located in the Yamal Peninsula and is located in the Yamal Peninsula, for the period from 1 January 2014 until the expiration of four tax periods beginning on 1 January 2014. of the year in which the level of fossil fuel reserves specific subsoil area (C) } For the first time is higher than 1 percent (but not before January 1, 2014), the K coefficient is calculated by the formula: p K = 0.066 x n + 0.144, p where n is the sequence number of the calendar a year determined for the purpose of this subparagraph as the difference between the year of the tax period and the year in which the level of the gas reserves of the fuel in the natural specific subsoil area (C) For the first time was first exceeded by 1 percent (not earlier than January 1, 2014). If, in the tax period, the level of gas reserves of the fuel of the natural specific subsoil area (C) The is less than 1%, the sequence number of the year (n) is taken as 1. After a hundred and forty four tax periods beginning on 1 January of the year in which the level of the gas reserves of the fuel of the natural specific subsoil area (C) first exceeded 1% (but not before January 1, 2014), the K coefficient is taken as 1; p 2) in the case of subsoil containing hydrocarbon raw material wholly or partly located In the territory of the Astrakhan region, the K coefficient is taken as equal to r 0.73; 3) unless otherwise determined by subparagraph 4 of this paragraph, if the subsoil containing hydrocarbon raw material is located entirely or partly in the territory of the Irkutsk region, Krasnoyarsk Krai or The Far Eastern Federal District or the Sea of Okhotsk, for the period from 1 July 2014 to 31 December 2033, the K coefficient is taken to be 0.1 starting from 1 January 2034 r for the above areas is accepted 1; p 4) for the taxpayers referred to in paragraph 5 (1) of this article, if the subsoil containing the hydrocarbon raw material is located wholly or partly within the boundaries of the Irkutsk region and (or) the Republic of Sakha (Yakutia) and the date of commencement of industrial gas production of natural gas by Such subsoil area is in the period starting from 1 January 2018, the K coefficient: p is taken as 0 starting from the tax period following the tax period for the first time a license has been issued for subsoil use, and until the expiration of fifteen calendar years, read sequentially from 1 January of the year on which the date of commencement of commercial gas production of natural gas in this subsoil; starting from the sixteenth calendar year, from 1 January of the year on which the start date falls, Production of gas from the natural gas in the subsoil is calculated the following formula: K = 0.1 x (n-15), p where n for this subparagraph is defined as the serial number of the calendar year from the sixteenth to twenty-fourth years, read sequentially from 1 January of the year on which the date of the commencement of commercial gas production of natural gas in the subsoil; is taken as 1 starting from the first tax period of the twenty-fifth calendar year, read sequentially from 1 January 2016, which is the date of commencement of commercial gas production Natural resources on the subsoil. For the purposes of this sub-paragraph, the date of the commencement of commercial gas production of natural gas in the subsoil is recognized as the date on which the state balance of the mineral reserves has been established, according to which the degree of exertination Natural gas reserves for the first time exceeded 1 per cent; 5) in the extraction of natural gas in the subsoil containing hydrocarbon resources located in areas not covered by subparagraphs 1-4 this paragraph, the K coefficient is taken as 1. "; p Paragraph 14 should read: " 14. An indicator of the cost of transporting fuel of natural gas (T) is determined by the tax payer g annually starting from 1 January 2015 and operates in twelve tax periods starting from 1 January 2015 at the end of the year. For the period up to 1 January 2015, the volume of T is taken to be 0. g metric T is calculated using the following formula: g P g 1 T = 0.5 x T x (___), g 100 O g where T is the difference between The average actual value of the tariff for the transportation of gas of natural gas by main gas pipelines, which is part of the Unified Gas Supply System, within the territory of the Russian Federation in the year before The year of the tax period, defined as the arithmetic mean of the actual values tariffs for transportation of gas of natural gas through trunk pipelines, which are part of the Unified Gas Supply System, within the territory of the Russian Federation operating in each month of the year preceding the tax year Period and calculated rate for natural gas transportation services for the year preceding the year of the tax period, defined as the average actual value of the gas transportation services tariff natural gas pipelines, which are part of the United OF THE PRESIDENT OF THE RUSSIAN FEDERATION The ratio of consumer prices for goods (work, services) in the Russian Federation since 2013 is defined as the ratio of the deflator fixed for the year preceding the tax year for the period, to the deflator for 2013. The T indicator is made available through official sources of information to p authorized by the federal executive authority in the area of tariff regulation. If no information is available in official sources, the T indicator is calculated by the taxpayer on its own. p If the value of metric T defined according to p this paragraph is less than 0, then the T is accepted p equals 0; P is the average transport distance Gas of fuel g natural gas pipelines forming part of the Unified Gas Supply System, expressed in kilometres, within the territory of the Russian Federation by non-owners of objects of the United States Gas supply systems and/or organizations in which direct and (or) The owners of the Unified Gas Supply System are indirectly involved and the total share of such participation is more than 50 per cent in the 12 months preceding 1 October of the year preceding the tax period. The indicator is calculated by the federal body of the executive branch in the area of tariff regulation and is posted on its official website in the information and telecommunications network "Internet" in case the indicator T is not is zero. p If the specified information is not available on the official site of the specified body in the Internet Information and Telecommunications Network and the value of metric T not equal to zero, the indicator P p is accepted as equal 2000; A factor, defined as the ratio of gas to g of natural gas (excluding associated gas) obtained by the organizations that own the Unified Gas Supply System (UM), and (or) involve direct and indirect participation of owners The Unified Gas Supply System and the total share of such participation is more than 50 per cent (except for organizations where at least 50 per cent of the participants are the Russian organization, which directly and (or indirectly) the owners of the objects of the Unified Gas Supply System and the total share of such participation is less than 10 per cent), in the 12 months preceding the 1 October preceding the year of the tax period, the amount of fuel Natural (excluding associated gas) produced by other taxpayers 12 months prior to 1 October of the year preceding the tax period. The ratio is determined and communicated through official sources of information in a manner determined by the federal executive body responsible for the formulation and implementation of public policies; and The regulatory and legal regulation of the fuel and energy sector. If no information is available in the official sources, the O factor is taken to be 4. g For taxpayers who are not within the entire tax period by the owner organizations of the Unified Gas Supply System and (or) organizations in which directly and (or) indirectly participate Owners of the Unified Gas Supply System and the total share of such participation is more than 50% (except for organizations where at least 50% of the participants are the Russian organization in which Directly and (or) indirectly participate in the ownership of the objects of the Unified System and the total share of such participation is less than 10 per cent), the ratio is taken to be less than 1. g For subsoil areas, which are the resource base only for the regional gas supply systems and for subsoil areas specified in paragraph 9, subparagraph 4 of this Article, for which the K coefficient is equal to 0, A metric of p gas transportation charges for natural gas (T), g equals 0. "; d) add 15 and 16 as follows: " 15. The correction coefficient is taken as 4.4 times more than in the period 1 January to December 31, 2015, 5.5 from January 1 to December 31, 2016, and 6.5 for the period from January 1, 2017. 16. For the purposes of this article, the imputable export duty on gas condensate (P) is calculated by tax payer for each tax period in the following order: during the monitoring period of the average price of the crude oil price of the crude oil in the world oil markets (Mediterranean and (a) A total of $109.5 per ton (inclusive), at 0 per cent; , when the average price of Urals oil was exceeded during the monitoring period of the average crude oil price in the world oil markets (Mediterranean and At the level of $109.5 per ton, but not more than $146 per ton (inclusive)-at a rate not to exceed 35 per cent of the difference between the average oil price monitoring period in United States dollars per tonne and 109.5 US dollars; The price of crude oil in the world oil markets (Mediterranean and Rotterdam) at the level of $146 per ton, but no more than $182.5 per ton (inclusive), up to a maximum of $12.78 per ton Oil and 45 per cent of the difference between the average oil price monitoring period in United States dollars for 1 ton and $146; , in excess of the average price of the crude oil price of Jurals in the world oil markets (Mediterranean and Rotterdam) level of 182.5 United States dollars for 1 The average price of the oil is $29.2 per tonne and 59 percent of the difference between the average oil price monitoring period in U.S. dollars per tonne and $182.5 per tonne. At the same time, the average price of crude oil in the world oil markets (Mediterranean and Rotterdam) for the period of monitoring is determined in accordance with the procedure established by Article 3, paragraph 3, of the Law of the Russian Federation " O customs tariff "."; 50) supplement Article 342-5 as follows: " Article 342-5. Procedure for determining the indicator of oil production characteristics (D) m 1. The indicator characterizing oil production (D), m is calculated as follows: D = K x K (1 K x K x K x K), Dpi z x 2 kan where K is 530-from 1 January to 31 December 2015 Ndpi, 559-for the period 1 January 2016; K coefficient, which is determined in order, c set by paragraph 3 of Article 342 of this Code; K and K- the factors that are determined in accordance d two with Article 342-2 of this Code; K , K and K are the factors that are determined in order to be determined by the canon established by paragraphs 2, 3 and 4 of this article respectively. 2. The factor that indicates the degree to which a particular subsurface area is located is determined by the taxpayer in in accordance with the procedure established by this paragraph. If the level of inventory of a particular subsoil area is greater than or equal to 0.8 and less than or equal to 1, the K coefficient is calculated as follows: in N K = 3.8-3.5 x _, V where N is the amount of accumulated oil production on a specific subsurface area (including mining losses) according to the state balance of mineral reserves approved in the year preceding the tax period; V = Initial recoverable oil reserves approved in accordance with established procedure c taking into account the growth and disposal of oil reserves, defined as the amount of recoverable reserves of categories A, B, C1 and C2 as of 1 January 2006 and the accumulated production since the beginning of the development of the specific subsoil area according to the state balance data 1 January 2006. In the event that the reserves of oil for a particular subsoil site were not placed on the state balance of the mineral reserves as of 1 January 2006, the initial recoverable oil reserves (V) are determined on the basis of data from the State the balance of the mineral reserves as of 1 January of the year following the year in which the reserves of oil for this site for the first time are placed on the state balance of mineral reserves. If the level of inventory of a particular subsoil area is greater than 1, the K coefficient is taken as 0.3. in In other cases not specified in paragraphs 2 and 6 of this paragraph, the K coefficient is taken as 1. in The level of inventory of a specific subsoil area (C) in , for the purposes of this article, is calculated by the taxpayer on its own on the basis of the approved state balance of mineral reserves as a private from the division of accumulated oil production at a particular site Subsoil assets, including mine losses (N), for initial recoverable oil reserves (V). Calculated in the order defined by this paragraph, the K coefficient is rounded to the 4th digit according to in the current rounding order. In the case where the K coefficient value for a particular deposit of the hydrocarbon feedstock is less than 1, K factor for the subsurface area containing the specified deposit (deposits) of hydrocarbon Raw materials are accepted as 1. 3. The K coefficient of the value of the reserves shall be determined by the taxpayer in accordance with the procedure established by this paragraph. If the value of the initial recoverable oil reserves (V) A specific subsoil area is less than 5 million. tonnes and extent inventory (C) The specific subsurface area defined vase in the order specified by this paragraph is less than or equal to 0.05 K coefficient based on the following formula: K K = 0.125 x V + 0.375, z z where V is the initial recoverable oil reserves (in millions of tonnes) (tons) from to the third decimal place approved in accordance with the established procedure, taking into account the growth and disposition of oil reserves and defined as the amount of recoverable reserves of categories A, B, C1 and C2, as at 1 January of the year preceding the year the tax period and the accumulated production since the beginning of the development of a specific subsoil area according to the state balance of mineral reserves approved in the year preceding the tax period. The level of the inventory of a specific subsoil area (C), the licence of which is granted until 1 January 2012, is determined as of 1 January 2012 on the basis of data from the State The balance of mineral reserves approved in 2011, as a result of the division of accumulated oil production at the specific subsoil area (N) for the initial recoverable oil reserves (V) specific subsoil area. z The degree of inservice of a specific subsoil area (C), which has been granted a license since 1 January 2012, is determined as of 1 January of the year in which Licenses for the right to use mineral resources, on the basis of data from the state balance of mineral reserves approved in the year prior to the year of obtaining a license to use subsoil use as a private entity from the division of the amount oil extracted at a specific area (N) for initial recoverable oil reserves (V) specific subsoil area. z If the oil reserves are placed on the state balance of the mineral reserves in the year preceding the tax period, or in the year of the tax period, the amount of accumulated oil production at a particular site Subsoil (N) and initial recoverable oil reserves (V) for the application of the K coefficient z shall be determined by the taxpayer on its own, on the basis of the conclusion of the State examination of oil reserves, as approved by the federal executive authority executing in the prescribed procedure. The procedure for the maintenance of the State balance of mineral resources, and after the approval of the State balance of mineral resources, is specified in accordance with the procedure established by this paragraph. If, in accordance with this paragraph, the initial recoverable reserves (V) a specific area of the subsoil is greater than or equal to 5 million. tonnes and (or) inventory level (C) The specific subsoil area is greater than 0.05, and the K coefficient is taken as 1. z If the amount of accumulated oil production on a specific site (N) exceeds the initial recoverable oil reserves (V), used in the calculation of the K coefficient given by In this paragraph, the K coefficient is applied to the sum, is equal to 1. Calculated in the order defined by this paragraph, the K coefficient is rounded to the 4th digit according to with the applicable rounding order. The formula for determining the K coefficient according to the formula in this paragraph does not apply to oil laid down in respect of the 0 rouble rate set out in article 342, paragraph 1, of this Code. The K coefficient is taken as 1. z 4. The coefficients that characterize the region of production and the properties of oil (K) shall be taken as 1, except in the cases specified in the kan of this paragraph. The K coefficient is taken to be 0 in can of ratio: 1) superviscous oil extracted from the subsurface areas containing oil with a viscosity of more than 200 mPa x s and less than 10,000 mPa h (under flat conditions); 2) oil on Subsoil plots located wholly or partly within the borders of the Republic of Sakha (Yakutia), Irkutsk region, Krasnoyarsk Krai, before the 1st day of the month following the month of attack at least one of the following: The volume of oil production is $25 million. In the area of subsoil; , on 31 December 2016 for subsoil areas, licences for the use of which were issued before 1 January 2007 and the extent of the stock (C) which, as at 1 January 2007, is less than or equal to 0.05 unless otherwise specified in paragraph 4 of this subparagraph; offensive 31 December 2021 for subsoil areas, the degree of reserve activity (C) on 1 January 2015 less than in or equal to 0.05 and for which the date of the State registration of the licence to use the subsoil is for the period up to 31 December 2011-for a licence to use the subsoil for for exploration and mining purposes, or for the period up to 31 December 2006 for the right to use the mineral resources at the same time for geological exploration (prospecting, exploration) and mining; ten years from the date of the State registration of the licence to use the subsoil for the purpose of exploration and Mining or quarrying of mineral resources, or the expiry of a period of fifteen years from the date of the State registration of the licence to use the subsoil at the same time for geological exploration (prospecting, exploration) and mining of mineral resources not specified in the paragraphs 3 and 4 of this sub-paragraph; 3) of the oil in the subsoil areas north of the Arctic Circle, in whole or in part, within the boundaries of the inland waters and the territorial sea, on the continental shelf THE RUSSIAN FEDERATION One of the following circumstances: In the area of subsoil; on 31 December 2018 for subsoil areas, licences for the use of which were issued before 1 January 2009 and the degree of stock exhorting (C) which, as at 1 January 2009, is less than or equal to 0.05 unless otherwise specified by paragraph 4 of this subparagraph; offensive 31 December 2021 for subsoil areas, the degree of reserve activity (C) on 1 January 2015 less than in or equal to 0.05 and for which the date of the State registration of the licence to use the subsoil is for the period up to 31 December 2011-for a licence to use the subsoil for for exploration and mining purposes, or for the period up to 31 December 2006 for the right to use the mineral resources at the same time for geological exploration (prospecting, exploration) and mining; ten years from the date of the State registration of the licence to use the subsoil for the purpose of exploration and Mining or quarrying of mineral resources, or the expiry of a period of fifteen years from the date of the State registration of the licence to use the subsoil at the same time for geological exploration (prospecting, exploration) and mining of mineral resources not specified in the Paragraphs 3 and 4 of this sub-paragraph; 4) of the oil in the subsoil areas located in whole or in part in the Sea of Azov and the Caspian Sea, until the first day of the month following the month of the occurrence of at least one of the following: -Circummating: achieved the accumulated oil production of 10 million barrels per year. In the area of subsoil; attack on 31 December 2015 for subsoil areas, licence of which was issued before 1 January 2009 and the degree of stock exhorting (C) which, as at 1 January 2009, is less than or equal to 0.05; , seven years from the date of the State registration of the licence to use the mineral resources for exploration and mining purposes, or twelve years from The date of the State registration of the licence to use the subsoil at the same time for geological exploration (prospecting, exploration) and mining for subsoil resources not specified in paragraph 3 of this subparagraph; 5) in whole or part of the territory of Nenetzky of the Yamal Peninsula, Yamal Peninsula, in the Yamal-Nenets Autonomous Area, until the first day of the month following the occurrence of at least one of the following: In the area of subsoil; attack on 31 December 2015 for subsoil areas, licence of which was issued before 1 January 2009 and the degree of stock exhorting (C) which, as at 1 January 2009, is less than or equal to 0.05 unless otherwise specified by paragraph 4 of this subparagraph; offensive 31 December 2021 for subsoil areas, the degree of reserve activity (C) which, as of 1 January 2015, are less than in or equal to 0.05 and for which the date of the State registration of the licence to use the subsoil is in the period up to 31 December 2014-for the right to use subsoil use For exploration and mining purposes, or until 31 December 2009, for the right to use the subsoil, simultaneously for geological exploration (prospecting, exploration) and mining; seven years from the date of State registration of the licence to use the subsoil for the purpose of exploration and Mining of mineral resources or twelve years from the date of the State registration of the licence to use the mineral resources at the same time for geological exploration (prospecting, exploration) and mining of mineral resources not specified in the Paragraphs 3 and 4 of this sub-paragraph; 6) oil in whole or part of the Black Sea, up to the 1st day of the month following the month of attack at least one of the following: { million } Tonnes of subsoil; On 31 December 2021 for subsoil areas, licence for use issued before 1 January 2012 and stock status (C) which, as at 1 January 2012 , is less than or equal to 0.05; ten years from the date of the State registration of the licence to use the subsoil for the purposes of mineral exploration and production or fifteen years from the date of the State registration of the licence to use the subsoil at the same time for geological exploration (prospecting, exploration) and mining for subsoil resources not specified in paragraph 3 of this subparagraph; 7) in whole or in part in the Sea of Okhotsk, up to the 1st the number of months following the month of the offensive at least one of the following: Tonnes of subsoil; On 31 December 2021 for subsoil areas, licence for use issued before 1 January 2012 and stock status (C) which, as at 1 January 2012 , is less than or equal to 0.05; ten years from the date of the State registration of the licence to use the subsoil for the purposes of mineral exploration and production or fifteen years from the date of the State registration of the licence to use the subsoil at the same time for geological exploration (prospecting, exploration) and mining for subsoil resources not specified in the third paragraph of this subparagraph; 8) in whole or in part north of 65 degrees Partly or partially within the borders of the Yamal-Nenets Autonomous Area, with the exception of subsoil areas located wholly or partly on the territory of the Yamal Peninsula in the Yamal-Nenets Autonomous Area, up to the 1st a month following the occurrence of at least one of the following: Tonnes of subsoil; On 31 December 2021 for subsoil areas, licence for use issued before 1 January 2012 and stock status (C) which, as at 1 January 2012 , is less than or equal to 0.05; ten years from the date of the State registration of the licence to use the subsoil for the purposes of mineral exploration and production or fifteen years from the date of the State registration of the licence to use the subsoil at the same time for geological exploration (prospecting, exploration) and extraction of mineral resources for subsoil areas not referred to in the third paragraph of this subparagraph. 5. Level of commitment (C) a specific section in the subsoil for the application of the K coefficient equal to 0, on the The grounds referred to in paragraph 4 of this article shall be calculated by the taxpayer on the basis of the data of an approved State The balance of the mineral reserves in accordance with paragraph 2 of this article, and taking into account the characteristics set out in this paragraph. The initial recoverable reserves of the subsurface area under licence for use prior to 1 January 2007 are defined as the sum of recoverable reserves of categories A, B, C1 and C2 and accumulated production since the start of the development of the specific The subsurface area according to the state balance of mineral resources, as of 1 January 2006, unless otherwise stipulated by paragraphs 5 to 7 of this paragraph. The initial recoverable reserves of the subsurface area under licence for use prior to 1 January 2009 are defined as the sum of the recoverable reserves of categories A, B, C1 and C2 and accumulated production since the beginning of the development of the specific The subsoil area according to the State Balance of Mineral Resources data as of 1 January 2008, unless otherwise determined by paragraphs 2 or 5 to 7 of this paragraph. Initial recoverable reserves of the subsurface area under licence for use prior to 1 January 2012 are defined as the sum of recoverable reserves of categories A, B, C1 and C2 and accumulated production since the start of the development of the specific The subsoil area according to the State Balance of Mineral Resources data as of 1 January 2011, unless the second, third or fifth paragraphs of this paragraph are otherwise established. When determining the level of inventory availability (C) in the specific subsoil area as of 1 January 2015, the initial recoverable oil reserves of the subsoil area are defined as the sum of recoverable reserves of categories A, B, C1 and C2 and accumulated production from the beginning of the development of a specific subsoil area in according to the state balance of mineral reserves: on 1 January 2013 for subsoil areas, the license for which was first issued before January 1, 2013; on 1 January 2015-for Subsoil subsoil, which is licensed for the first time after 1 January 2013. 6. For the purpose of determining the K coefficient when redecorating the license for the right to use the subsoil area under the date of the state registration of such a license is the date of the state registration of the original license for the right to use the subsoil area. "; 51) in article 343-2: (a), second paragraph 2, paragraph 2, amend to read: " 1214.0 x K. "; p b) of the following text: " Tax deduction, calculated in in accordance with this paragraph, shall apply from 1 January 2012 to 31 December 2018 inclusive. "; 52) in paragraph 3 of Article 346-1 of Article 346-1 of Article 346-1 of the words" payable in accordance with the tax rates of 2, 4 and 5 "replace the words" paid with income in the form of dividends, as well as of the taxable income set out in paragraphs 2 and 5 "; 53) in paragraph 7, paragraph 1, of article 346-5 of the word" taxable " the income of individuals at the tax rates provided for in paragraphs 2, 4 and 5 "shall be replaced by the words" the type of dividends, as well as the income of the individual entrepreneor, taxable on the income of individuals at the tax rates under paragraphs (2) and (5) "; 54) in the first paragraph of article 346-11, paragraph 3, of the word" income paid, of the taxable rates under paragraphs 2, 4 and 5. "Replace the words" dividends paid by dividend and income tax rates under paragraphs 2 and 5 "; 55), paragraph 4, subparagraph 8 of article 374, amend to read: " 8) fixed assets, included in the first or second amortization group in accordance with the Central Funds Classification approved by the Government of the Russian Federation. "; 56) Article 380 is supplemented by paragraph 3-1 as follows: " 3-1. The tax rate is set at 0 per cent for the immovable property of the main gas pipelines and structures which are an integral technological part, gas production facilities, helium production and storage facilities, at the same time that the following conditions are true: objects are first put into service in the tax periods beginning 1 January 2015; objects are located wholly or partially within the borders of the Republic of Sakha (Yakutia), Irkutsk or Amur region; objects belong to of the entire tax period on the right of ownership to the organizations referred to in article 342, paragraph 5, paragraph 5, of this Code. List of property belonging to the immovable property of the main gas pipelines and installations that are an integral technological part, gas production facilities, helium production and storage facilities, The Government of the Russian Federation. "; 57) Article 381 to supplement paragraph 25 as follows: " 25) of the organization-in respect of movable property adopted on 1 January 2013 as fixed assets, for Exclusions of the following items of movable property taken into account as a result of: Reorganization or liquidation of legal entities; transfers, including acquisitions, of property between persons recognized in accordance with the provisions of article 105-1, paragraph 2, of this Code Interdependent. "; 58) Article 408, paragraph 8, should be supplemented with the following paragraph: "The formula provided for in this paragraph shall not apply to the calculation of the tax in respect of the tax objects referred to in article 402, paragraph 3, of this Code." Article 2 Article 40 of the Russian Law On 21 February 1992, the Federation of People's Deputies of the Federal Law of the Republic of Kazakhstan (Bulletin of the Congress of People's Deputies of the Republic of Kazakhstan) of the Russian Federation and the Supreme Soviet of the Russian Federation, 1992, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 823; 2001, N 33, Art. 3429; 2002, N 22, Text 2026; 2008, N 18, sect. 1941; N 29 3420; 2011, N 30, sect. 4570; 2012, N 53, sect. 7648; 2013, N 52, sect. 6973), the following changes: 1) in the second first sentence, amend to read: " Minimum (starting) amounts of one-time payments for subsoil use shall be fixed at least ten per cent of the value of the sum a mining tax on the annual average capacity of the mining organization, excluding one-time payments for the use of oil and/or gas condensate. ", add a new second sentence , to read: " Minimum (starting) size of one-off payments for The subsurface of the oil and/or gas condensate shall be set at least five per cent of the value of the mining tax in the calculation of the average annual capacity of the mining organization Oil and (or) gas condensate, respectively. "; 2) to be supplemented with a new part of the sixth content: " Payment of the one-time payments may be made by parts in the cases and in the order established by the Government of the Russian Federation. Federation. "; 3) part six-eighth term respectively and parts of the seventh to ninth. Article 3 Article 3 of the Law of the Russian Federation of 21 May 1993. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 821; Legislative Assembly of the Russian Federation, 1995, No. 32, art. 3204; N 48, sect. 4567; 1996, N 1, sect. 4; 1997, N 6, article 709; 1999, N 7, sect. 879; N 18, sect. 2221; 2000, N 22, sect. 2263; 2002, N 30, est. 3033; 2003, N 23, sect. 2174; N 28, st. 2893; 2004, N 35, sect. 3607; 2005, N 52, sect. 5581; 2006, N 47, sect. 4819; 2007, N 49, sect. 6071; 2008, N 49, sect. 5748; 2009, N 1, est. 22; N 26, est. 3123; 2011; N 50, sect. 7351; 2012, N 50, est. 6962; 2013, N 30, est. 4046; N 40, article 5033, 5038; N 44, est. 5645) The following changes: 1) in Article 3-1: (a) Paragraph 4 should be redrafted to read: " 4. The rates of export customs duties on oil are based on formulae calculated by the Government of the Russian Federation, with the exception of the rates calculated in accordance with paragraph 5 of this article, shall not exceed the duty limit, calculated as follows: 1) in the period of monitoring the average price of the crude oil price of the South American crude oil in the world oil markets (Mediterranean and Rotterdam) up to $109.5 per ton (inclusive) 0 per cent; 2) in excess of the previous period Monitoring the average crude oil price of the Yair crude in the world oil markets (Mediterranean and Rotterdam) level of $109.5 per tonne, but not more than $146 per ton (inclusive)-up to 35 The percentage of the difference between the average oil price monitoring period in United States dollars per tonne and $109.5; 3) when the average crude oil price of the United States dollar was exceeded during the monitoring period markets for oil (Mediterranean and Rotterdam) levels of $146 per ton, but not More than 182.5 United States dollars per tonne (inclusive), not exceeding $12.78 per tonne and 45 per cent of the difference between the average oil price monitoring period in United States dollars per ton and $146; 4) when the average price of the crude oil price of Jurals in the world oil markets (Mediterranean and Rotterdam) level of $182.5 per ton was exceeded, up to the amount of 29.2 1 ton and 42 per cent (for all calendar months of 1 January) 31 December 2015 inclusive), 36 per cent (for all calendar months of 1 January to 31 December 2016 inclusive), 30 per cent (for all calendar months of 1 January 2017) Between the average oil price monitoring period in United States dollars for 1 ton and 182.50 USD. "; b), amend to read: " 6. The rates of export customs duties on oil raw, calculated according to the formulae set by the Government of the Russian Federation in accordance with paragraph 5 of this article, shall not exceed the duty-limit calculated as follows: 1) for the crude oil referred to in paragraph 5 (1) of this article-up to a maximum of 10 per cent of the amount of $29.2 per ton and 57 per cent (for all calendar months of 1 January to 31 December) (a), (b), (c), (c), (c), (c), (c) and (e) The period from January 1, 2016) of the difference between the monitoring period of the average Urals crude oil price in the world oil markets (Mediterranean and Rotterdam) in US dollars for 1 ton and 182.5 USD. If the limit of the duty rate received on the basis of this subparagraph is negative, the value of the duty rate limit shall be zero; 2) for the crude oil referred to in sub-paragraph 2 or 3 Paragraph 5 of this Article, at a rate not to exceed the duty rate, calculated using the following formula: C = (O-182, 5) x K-56.57-C x 0.14, vtr where C is the export duty rate; vp K is an incremental factor taken to 42% (for all calendar months from 1 January to 31 December 2015 inclusive), 36 per cent (for all calendar months of 1 January to 31 December 2016 inclusive), 30 per cent (for all calendar months, The average price of crude oil in the world oil markets (Mediterranean and Rotterdam) for the period of monitoring is the average price of crude oil. If the C value is negative when calculated in the specified formula, the C value is zero. "; vp in) to add the following content to 6-1: " 6-1. The rates of export customs duties on certain categories of petroleum derived from petroleum calculated according to the formulae set by the Government of the Russian Federation should not exceed the following rates (as a percentage of the export customs duty on crude oil): 1) for light and medium distillates (excluding straight-run gasoline and petrol), benzene, toluene, xylene, oil, oil and lubricants-48 per cent (for all calendar months of 1 January to 31 December 2015), 40 per cent (for all calendar months, For all calendar months of the period from 1 January to 31 December 2016 inclusive), 30 per cent (for all calendar months of 1 January 2017); for all calendar months of the period from 1 January to 31 December 2016 inclusive), 55 per cent (for all calendar months of the period from 1 January to 31 December 2016 inclusive) from 1 January 2017); 3) for commercial gasoline-78 per cent (for all calendar days 1 January to 31 December 2015), 61 per cent (for all calendar months of 1 January to 31 December 2016 inclusive), 30 per cent (for all calendar months of 1 January 2017); 4) for fuel oil, bitumen of oil, spent petroleum products, paraffin, vaseline-76 per cent (for all calendar months from 1 January to 31 December 2015 inclusive), 82 Percentage (for all calendar months of 1 January to 31 December 2016) (inclusive), 100 per cent (for all calendar months of 1 January 2017); 5) for petroleum coke-6.5 per cent (for all calendar months of 1 January 2015); 6) for triplets and notebooks of propylene-6.5 per cent (for all calendar months of 1 January 2015). "; (2) in article 35, paragraph 1 (1), of the words" up to 31 March 2042 (inclusive) " "without time limits". Article 4 Paragraph 4 of article 2, paragraph 10, of the Federal Law of April 2, 2014 N 52-FZ " On introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1544; N 40, st. 5315), amend to read: "In case a real estate object is formed as a result of a section of immovable property or other relevant legislation of the Russian Federation with immovable property" on 1 January of the year of the tax period specified by the newly formed real estate subject to compliance with the criteria of this article, before being included in the list, to be included in the list of the cadastral value determined on the date placing such an object on state cadastral records. ";". Article 5 Part 4 of Article 4 of the Federal Law of 23 June 2014 The amendments to the Tax Code of the Russian Federation, chapters 23 and 25 of the Russian Tax Code (No. 3373), after the words "paragraph 20", add "sub-paragraph 14". Article 6 Article 1 of Federal Law of 28 June 2014 N 187-FZ " On introducing changes to Part Two, Chapter 26 OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2014, 3393) the following changes: 1) in paragraph 2: (a) paragraphs second to eleventh subparagraph (a) "(a)" (b) "(b)" (b) "(b)" (b) "(b)" should be deleted; (c) delete; 2) in paragraph 3: (a) in subparagraph (a): paragraph 4, delete; , in the sixth paragraph, replace "sub-paragraphs 1 to 4" with "subparagraphs 2 to 4"; in the eighth paragraph of the word "established by subparagraph 1" Replace with the words "specified in subparagraph (4)" by "specified in subparagraph (1)" replace the words "specified in subparagraph 4"; (b) in subparagraph (b): in paragraph 5 (5), replace the words "in subparagraph 4" with the words "in subparagraphs 2, 3 and 4" by the words "in subparagraphs 2, 3 and 4". 2 and 3. " Article 7 1. Admit invalid: 1) Order of the Supreme Soviet of the RSFSR of 9 December 1991 N 2004-I " On the procedure for enactment of the law Russian Federation's Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation. 363); 2) paragraphs 4 and 5 of Article 1 of the Federal Law of 6 August 2001 N 110-FZ " On amendments and additions OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation, 2001, Art. 3413); 3) paragraphs 7 and 8 of Article 1 of Article 1 of the Federal Law of 29 May 2002 N 57-FZ " On introducing amendments and additions to OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026); 4) Article 2, paragraph 1, of the Federal Law of July 29, 2004 N 95-FZ "On introducing changes to the first and second tax laws" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3231); 5) Paragraph 15 of Article 1 of Article 1 of the Federal Law of 22 July 2005 N 119-FZ " On Amending Chapter 21 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3130); 6) paragraphs 5 and 6 of subparagraph "a", paragraphs 9 to 16 and the twenty-first indent "in" article 1, paragraph 2, of the Federal Law 7) Article 2, paragraph 10, of Federal Law of 30 December 2006 N 268-FZ " On Amending Part One and Part Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION 31); 8) article 1, paragraph 1 (b), of Federal Act No. 76-FZ of 16 May 2007 " On amendments to Articles 224, 275 and 284 of Part I OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2462); 9) paragraph 1, paragraphs 2 to 4, sixth to twelfth subparagraph (a) and article 1, paragraph 26, of the Federal Act In July 2008, No. 158-FZ "On introducing amendments to chapters 21, 23, 24, 25 and 26 of the second Tax Code of the Russian Federation and certain other acts of the Russian Federation's legislation on taxes and fees" (Legislative Assembly of the Russian Federation) Federation, 2008, N 30, sect. 3614); 10) paragraph 10, paragraph 10, paragraphs 7 to 10, paragraph 18, paragraph 18, paragraph 18, paragraphs 5 to 8 of article 2, paragraph 19, of the Federal Act 11) subparagraphs (b), (c) and (d) of paragraph 1, article 1, paragraphs 2 and 4, of the Federal Act of 21 July 2011 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4606); 12) sub-items "a", "c" and "g" of paragraph 5 and paragraphs 4 and 11 of article 1, paragraph 6, of the Federal Act of 23 July 2013 213-FZ "On introducing amendments to chapters 25 and 26 of the Second Tax Code of the Russian Federation and Article 3-1 of the Law of the Russian Federation" On customs tariff " (Assembly of Laws of the Russian Federation, 2013, N 30, p. 4046); 13) Article 2, paragraph 5, of the Federal Law of 23 July 2013, N 216-FZ "On amending article 83 of Part One and Chapter 21" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4049); 14) paragraphs 2 to 5 and 14 of subparagraph (a), subparagraphs (b) and (c), of article 2, paragraph 28, of the Federal Law of 30 September 2013 OF THE PRESIDENT OF THE RUSSIAN FEDERATION Production of hydrocarbons on the continental shelf of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5038). 2. Subparagraph (a) of article 2, paragraph 8, of the Federal Law of 4 November 2014, No. 347-FZ " On amendments to the first and second Tax Codes The Russian Federation (Russian Federation, 2014, 7 November) will be deleted. Article 8 Registered tax authorities registered by tax authorities in 2014 on the creation of a consolidated group of taxpayers, as well as changes to the contracts for the creation of a consolidated group of taxpayers, The accession to such a group of new organizations (except in the case of reorganization of the members of the group) will take effect from 1 January 2016. Article 9 1. This Federal Law shall enter into force on the date of its official publication, with the exception of the provisions for which this article establishes a different time frame for their entry into force. 2. Article 3 of this Law shall enter into force 30 days after the date of the official publication of this Federal Law. 3. Paragraphs 39 and 44 of Article 1 and Article 8 of this Federal Law shall enter into force one month after the official publication of this Federal Law. 4. Article 2 of this Law shall enter into force on January 1, 2015. 5. Paragraphs 1-7, 9-38, 40-43, 45 to 58 of article 1, article 6, paragraph 1 (a) and (b), and article 7, paragraph 1, of this Federal Law shall enter into force not earlier than one month after the date of the official publication of this Federal Law, and not Previously, the first number of tax periods in the corresponding tax period. 6. Before the approval of the federal executive branch, which is responsible for the formulation of public policies and regulations in the field of study, use, reproduction and protection of natural resources, stratigraphy Characteristics of hydrocarbon deposits (system, department, horizon, seam) for the purposes of their assignment to the Baja, al-Abalak, Chadum, pre-manic productive sediments, productive sediment cores according to data of the State balance of mineral resources Article 342, paragraph 9, of the Tax Code of the Russian Federation (in the wording of this Federal Law). Bazhenov, Abalaksk, Hadim, pre-manic productive sediments, productive sediments of the seal are carried out by the taxpayer independently in accordance with the data of the state balance of mineral resources. 7. The provisions of article 380, paragraph 3-1, of the second Tax Code of the Russian Federation (in the wording of this Federal Law) are applicable until 1 January. 2035. 8. The provisions of Article 3-1 of the Law of the Russian Federation of 21 May 1993, No. 5003-I "On customs tariff" (in the wording of this Federal Law) are applied in the determination of the rates of export customs duties on crude oil and on certain categories of goods produced from oil to be paid as of 1 January 2015. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 24, 2014 N 366-FZ