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Amending Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в часть вторую Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two of the Tax Code Russian Federation State Duma adopted on April 1, 2014 Approved by the Federation Council on April 16, 2014 Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 1, article 18; N 33, est. 3413; N 53, sect. 5023; 2002, N 22, 100 2026; N 30, sect. 3021; 2003, N 1, est. 6; N 28, est. 2886; N 46, st. 4443; 2004, N 27, sect. 2711; N 34, st. 3520; N 35, sect. 3607; 2005, N 1, article 30; N 24, est. 2312; N 27, sect. 2707; N 30, sect. 3112, 3129, 3130; N 52, sect. 5581; 2006, N 3, sect. 280; N 10, st. 1065; N 12, est. 1233; N 31, est. 3436; 2007, N 1, est. 31; N 22, est. 2564; N 23, st. 2691; N 31, sect. 4013; N 45, est. 5417, 5432; 2008, N 30, st. 3611, 3614; N 48, sect. 5519; 2009, N 30, sect. 3739; N 48, sect. 5725, 5731, 5733; N 51, est. 6155; N 52, sect. 6444; 2010, N 15, sect. 1737, N 31, st. 4198; N 40, sect. 4969; N 48, st. 6247, 6250; 2011, N 1, st. 7, 9; N 11, stop. 1492; N 24, est. 3357; N 27, sect. 3881; N 30, est. 4575, 4583, 4593; N 45, st. 6335; N 48, sect. 6729, 6731; N 49, sect. 7014, 7017; 2012, N 26, est. 3447; N 27, sect. 3588; N 31, st. 4334; N 49, sect. 6751; N 53, sect. 7619; 2013, N 14, sect. 1647; N 23 2889; N 26, st. 3207; N 30, sect. 4081; N 40, sect. 5038; N 44, est. 5640; N 48, sect. 6165; N 51, sect. 6699; N 52, sect. 6985) The following changes: 1) paragraph 5 of article 145, paragraph 6, shall be declared void; 2) in article 153, paragraph 4, the words "Summ differences in part" should be replaced by the words "Differences in amount"; (3) in article 167: (a) Paragraph 3 should be supplemented with the words ", except as provided for in paragraph 16 of this article"; b) to supplement paragraph 16 with the following: " 16. When implementing the immovable property, the date of the determination of the tax base shall be the date of transfer of the immovable property to the buyer of the property in respect of the transfer act or other instrument on the transfer of immovable property. "; 4) in the article 169: (a) In the first paragraph of paragraph 3, the words "registers of received and invoiced invoices," delete; (b) the first paragraph of paragraph 6 should read: " 6. The invoice is signed by the manager and the chief accountant of the organization or by other persons authorized by the order (other status document) in the organization or power of attorney on behalf of the organization. When an invoice is invoiced by an individual entrepreneex, the invoice is signed by an individual entrepreneor or another person authorized by the power of attorney on behalf of the individual entrepreneor, specifying the details of the certificate State registration of this sole proprio moor. "; 5) in the fifth paragraph of Article 172, paragraph 1, of the word" Summ Differences in Part ", replace the words" Differences in Amount "; 6) in the second article 250: (a) Paragraph 11 should read: " 11) as positive Exchange rate differences, except for positive exchange differences arising from the revaluation of issued (received) advances. Positive exchange rate difference for the purposes of this chapter is the exchange rate difference arising from the valuation of property in the form of currency values (excluding securities denominated in foreign currency) and claims, value that are expressed in foreign currency or at the margin of the obligations the value of which is expressed in foreign currency. The provisions of this paragraph shall apply in the event that a specified assessment or markup is made in connection with the change of the official rate of foreign currency to the Russian Federation set by the Central Bank of the Russian Federation. The Federation, or with the change of the foreign currency (conditional currency) of the Russian Federation, as established by law or by the agreement of the parties, if expressed in that foreign currency (currency), the cost of the claims (obligations) to be paid in rubles shall be determined at the rate established by the By law or agreement of the parties, respectively; "; b), paragraph 11-1 shall be declared void; 7) in article 254: (a) in paragraph 1 (3), the word" exploitation "should be replaced by" exploitation. In order to write off the value of the property referred to in this sub-paragraph, the taxpayer is entitled to determine, on its own terms, the recognition of the value of the property in the form of the value of such property within a period of time of its use or other economically justified indicators; "; b) paragraph 2, paragraph 2, amend to read: " Value of inventories, other property as surplus, identified in the course of Counting of, and (or) assets received free of charge, and (or) Property acquired during the dismantling or dismantling of fixed assets, repair, modernization, reconstruction, technical re-equipment or partial liquidation of fixed assets is defined as the amount of income recognized A taxpayer, in the manner provided for in paragraphs 8, 13 and 20 of Part Two of this Code. "; , paragraph 5 of paragraph 8, shall be declared void; 8) in article 265, paragraph 1: (a) next revision: " 5) A negative exchange rate difference, except for the negative exchange difference arising from the revaluation of issued (received) advances. A negative exchange difference for the purposes of this chapter is recognized as an exchange rate difference arising from the value of property in the form of currency values (excluding securities denominated in foreign currency) and claims, value that are expressed in foreign currency or in the assessment of obligations the value of which is expressed in foreign currency. The provisions of this subparagraph shall apply in the event that the specified margin or preassessment is made in connection with the change of the official rate of foreign currency to the Russian Federation set by the Central Bank of the Russian Federation. The Federation, or with the change of the foreign currency (conditional currency) of the Russian Federation, as established by law or by the agreement of the parties, if expressed in that foreign currency (currency), the cost of the claims (obligations) to be paid in roubles, determined by course, (b) Paragraph 5 (1) (3) (3) (3) (b)). (a) Paragraph 7 should be declared invalid; (b) paragraph 8 should be redrafted to read: " 8. Income expressed in foreign currency for tax purposes shall be converted into rubles at the official exchange rate established by the Central Bank of the Russian Federation at the date of recognition of the relevant income, unless otherwise specified by this paragraph. Requirements (obligations), the value of which is expressed in foreign currency, property in the form of currency values are converted into rubles at the official exchange rate set by the Central Bank of the Russian Federation on the date of the transfer Ownership of the said property, termination (fulfillment) of the requirements (obligations) and (or) for the last number of the current month depending on what happened earlier. If, when converting the value expressed in a foreign currency (currency) to the value of the claims (obligations) to be paid in rubles, a different rate of foreign exchange established by law or agreement of the parties is applied. The recalculation of income, claims (s) under this paragraph shall be made in such a course. If an advance is received, the deposit of proceeds expressed in foreign currency shall be recalculated in the official exchange rate set by the Central Bank of the Russian Federation on the date of receipt of the advance payment. an advance, retainer). "; 11) in article 272: (a), paragraph 9, to be declared void; (b) paragraph 10 should be revised to read: " 10. Expenses expressed in foreign currency for tax purposes are converted into rubles at the official exchange rate established by the Central Bank of the Russian Federation at the date of recognition of the corresponding flow, unless otherwise established by the present Protocol. Item. Requirements (obligations), the value of which is expressed in foreign currency, property in the form of currency values are converted into rubles at the official exchange rate set by the Central Bank of the Russian Federation on the date of the transfer Ownership of the said property, termination (fulfillment) of the requirements (obligations) and (or) for the last number of the current month depending on what happened earlier. If, when converting the value expressed in a foreign currency (currency) to the value of the claims (obligations) to be paid in rubles, a different rate of foreign exchange established by law or agreement of the parties is applied. The recalculation of expenses, claims (s) under this paragraph shall be made. In the case of an advance payment, the deposit of expenses expressed in foreign currency shall be recalculated in the official exchange rate set by the Central Bank of the Russian Federation on the date of transfer of the advance payment. ";"; 12), article 273, paragraph 5, to declare void; 13) in paragraph 2 of article 279: (a) in the first paragraph of the paragraph ", which is included in the unrealized cost of the taxpayer. At the same time, the loss is made for tax purposes in the following order: "to be replaced by the date of assignment of the claim."; b) the second and third paragraphs shall be declared void; 14) paragraph 5-1 of Article 288-1 set out in next revision is: " 5-1. For the purposes of this article, in the determination of the tax base on the income tax of the organizations from the implementation of the investment project in accordance with the Federal Law on the Economic Zone in the Kaliningrad Region, account has been taken of the created tax. Implementation of this project income (expenditure) in the form of a positive (negative) exchange rate difference arising from the change in foreign currency exchange rate to the currency of the Russian Federation for revaluation of property in the form of currency values (for exclude securities denominated in foreign currency), including currency accounts in banks, claims (obligations) expressed in foreign currency other than issued (received) advances, and in the form of a positive (negative) exchange adjustment arising from the deviation of the sales rate The official exchange rate from the official exchange rate set by the Central Bank of the Russian Federation on the date of the transfer of the ownership of foreign currency. These revenues (expenses) are defined and taken into account in the order established by this Chapter. "; (15) Part Four of Article 316 is null and void; 16) paragraph 5, paragraph 5 of article 346-5, paragraph 3, third paragraph 2 Articles 346 and 17, paragraph 3, shall be declared invalid. Article 2 1. Recognize lapel: 1) Article 1 of Federal Law of August 6, 2001 N 110-FZ " On introducing changes and additions to part of OF THE PRESIDENT OF THE RUSSIAN FEDERATION " (Collection of Russian legislation, 2001, 3413), in the paragraph of article 254, paragraph 8, paragraph 3 of article 268, paragraph 1, article 268, paragraph 1, paragraphs 2 and 3, paragraph 2, and article 316, paragraph 4; 2) paragraphs 14 and 15, paragraph 55, paragraph 2 eighteenth paragraph 59, paragraphs 11 and 12, paragraph 70, paragraph 7 of paragraph 73 (part three, paragraph 3), thirtythird to thirty-sixth paragraph 76, paragraphs 35 to 40 of paragraph 77, paragraphs 7 and 8 of paragraph 78, paragraphs 4 and 5 of article 1, paragraph 110, of the Federal Law dated May 29, 2002 N 57-FZ " On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain legislative acts of the Russian Federation " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026); 3) paragraphs 9 and 16 of Article 1 of the Federal Law of July 21, 2005 N 101-FZ " On introducing changes to the chapters 26-2 and 26-3 of the Second Tax Code of the Russian Federation and certain legislative acts of the Russian Federation on taxes and charges, and on the recognition of certain provisions of the legislative acts of the Russian Federation that have been repealed. of the Russian Federation, 2005, No. 3112); 4) paragraph 75-fifth paragraph 4 of Article 1 of the Federal Law of 13 March 2006 N 39-FZ " On introducing changes to chapters 26-1 and 26-3 parts of the Second Tax Code of the Russian Federation and article 2-1 of the Federal Law " On introducing amendments and additions to the Second Tax Code of the Russian Federation and certain other acts of the legislation of the Russian Federation on taxes and The Convention on the Status of Women, as well as the provisions of the Convention on the OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1233); 5) Article 2, paragraph 32, of the Federal Law of 27 July 2006, No. 137-FZ " On introducing changes to Part One and Part Two. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3436). 2. To recognize Article 1, paragraph 1, of the Federal Act of 29 May 2002, No. 57-FZ, of 29 May 2002 " On introducing changes and OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2026). Article 3 1. This Federal Law shall enter into force not earlier than one month from the date of its official publication and not earlier than the first number of the regular tax period under the relevant tax, with the exception of paragraph 1 and subparagraph (a) of paragraph 4 of article 1 of this Federal Act. 2. Paragraph 1 and article 1, paragraph 4 (a), of this Federal Act shall enter into force on 1 January 2015. 3. The income (expenditure) in the form of the sum of the accrued expenses incurred by the taxpayer on transactions concluded prior to 1 January 2015 shall be taken into account for the purpose of taxation of the profits of the organizations in the order established prior to the date of entry into force of this Federal of the law. President of the Russian Federation Vladimir Putin Moscow, Kremlin 20 April 2014 N 81-FZ