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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 adopted by the State Duma on November 20, 2015 Approved by the Federation Council on 25 November 2015 Article 1 Amend Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; N 49, sect. 4554, 4564; 2002, N 22, st. 2026; N 30, sect. 3021, 3027, 3033; 2003, N 1, st. 2; N 19, est. 1749; N 21, est. 1958; N 28 2874, 2879, 2886; N 46, st. 4435; N 50, sect. 4849; 2004, N 27, sect. 2711, 2715; N 31, est. 3231; N 34, st. 3518, 3527; N 45, sect. 4377; 2005, N 1, st. 29, 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3104; N 43, sect. 4350; 2006, N 30, sect. 3295; N 31, st. 3436, 3443, 3452; N 50, sect. 5279, 5286; 2007, N 1, st. 20, 31; N 13, est. 1465; N 21, sect. 2462; N 31, st. 4013; N 45, est. 5416; N 49, sect. 6045, 6071; N 50, sect. 6237; 2008, N 18, sect. 1942; N 30, sect. 3577, 3614; N 48, est. 5500, 5519; N 49, stop. 5723; 2009, N 18, sect. 2147; N 23, st. 2772, 2775; N 29, st. 3598, 3693; N 30, stop. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731; N 52, est. 6444, 6455; 2010, N 15, st. 1737; N 21, st. 2524; N 31, st. 4176, 4198; N 32, est. 4298; N 48, sect. 6247; 2011, N 1, sect. 7; N 11, est. 1492; N 17, est. 2318; N 23, st. 3262; N 24, sect. 3357; N 26, st. 3652; N 30, st. 4563, 4575, 4583; N 45, est. 6335; N 47, sect. 6611; N 48, sect. 6729, 6731; N 49, sect. 7014, 7016, 7037; 2012, N 10, 100 1164; N 19, est. 2281; N 26, est. 3447; N 27, sect. 3588; N 41, est. 5526; N 49, sect. 6750; N 53, sect. 7604, 7607; 2013, N 23, st. 2866; N 27, est. 3444; N 30, est. 4031, 4045, 4047, 4081; N 40, article 5038; N 44, est. 5645; N 48, sect. 6165; N 52, sect. 6985; 2014, N 26, est. 3372, 3373; N 40, sect. 5316; N 45, sect. 6175; N 48, sect. 6647, 6648, 6649, 6657, 6660, 6663; 2015, N 1, st. 13, 15, 18; N 14, st. 2025; N 18, st. 2616; N 24, sect. 3373, 3377; N 27, sect. 3968; N 41, est. 5632) the following changes: 1) in article 214-1: a) in the third paragraph, paragraph 12 of the fourth sentence, delete; b) in the second paragraph of paragraph 14 of the word " and on operations considered at individual investment account, "delete; in) paragraph 19, add the following paragraph: " Features of the determination of the tax base and the recording of losses on transactions considered in the individual investment account opened in accordance with Federal Act on the Securities Market (hereinafter referred to as the individual) "Investment Account", set by article 214-9 of this Code. "; g) in paragraph 20 of the word", on transactions considered in an individual investment account, " delete; 2), add the following articles 214 to 9: " Article 214-9. { \cs6\f1\cf6\lang1024 } Accounts { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b } The tax base for securities transactions and transactions with financial instruments of urgent transactions, taken into account at the individual investment account, shall be recognized as having a positive financial result determined in accordance with Article 214-1 s. taking into account the provisions of articles 214 to 3 and 214 to 4 of the present Code, together of relevant transactions, cumulative over the period from the beginning of the operation of the individual investment account and taking into account the particularities established by this instrument Article (hereinafter referred to as the financial result of the operations, (c) Individual investment account. The Financial result for transactions taken into account in the individual investment account shall be determined by adding the financial results determined by the relevant transactions under this Code at the end of the transaction. Each tax period for the operation of the individual investment account and of the financial result defined on the date of termination of the said treaty, unless otherwise provided for in this article. The financial result for each tax period is determined on the basis of the following characteristics. The amount of the loss on transactions with securities that access the organized market of securities obtained from these transactions in the tax period and taken into account in the individual investment account decreases Financial result for transactions with financial instruments of urgent transactions in an organized market with securities, stock indexes or other financial instruments of urgent transactions with a base asset are securities or stock indexes to be taken into account in Individual investment account. Amount of loss on transactions with financial instruments of urgent transactions in an organized market with securities, stock indexes or other financial instruments of urgent transactions, a base asset that are securities or stock indexes derived from these transactions in the tax period and accounted for in the individual investment account, after the financial result of transactions with financial transactions is reduced The instruments of urgent transactions in the organized market, reduces the financial result for securities transactions that are traded on an organized securities market that is accounted for in an individual investment account. Amount of loss on transactions with financial instruments of urgent transactions in an organized market whose base asset is not securities, stock indices or other financial instruments of urgent transactions, base which are securities or stock indices resulting from these transactions in the tax period and taken into account in the individual investment account, reduces the financial result for transactions with financial transactions. The instruments of urgent transactions in the organized market, to be taken into account in the individual investment account. 2. The financial result for transactions taken into account in the individual investment account shall be determined separately from the financial result for other transactions and shall not be reduced by the sum of the negative financial result (loss) received by transaction, Not accounted for in the individual investment account. The amounts of the negative financial result (loss) received for the sum of the individual investment account, as a result of each tax period of the individual investment contract The accounts shall be taken into account in the decrease in the positive financial result of the relevant transactions in subsequent and/or previous tax periods by the tax agent responsible for the calculation and payment of the tax amount for the said transactions, the duration of the contract for the individual of the investment account. The sum of the negative financial result, which, as of the end date of the individual investment account, remained unaccounted for in the reduction of the positive financial result of future periods The basis of this paragraph shall not be taken into account in the determination of the tax base. 3. The calculation, retention and payment of the income tax amount for the transactions taken into account in the individual investment account shall be performed by the tax agent. The amount of the tax on the individual investment account is calculated by the tax agent in the following cases: 1) on the date of payment to the taxpayer (including in kind) not to the individual investment account of the taxpayer, based on the amount of the payment made; 2) at the date of termination of the individual investment account, except in the case of termination of the said contract with the transfer of all assets accounted for in the individual investment account, on another individual investment account opened to the same individual, including the same tax agent. 4. The tax agent is required to pay the calculated tax amount within a period not later than one month from the date specified in paragraph 3 (1) or (2) of this article to which the tax amount was calculated. "; 3) in Article 219-1: a) In paragraph 1: in the first paragraph of the word "and article 214-1" shall be replaced by the words ", with articles 214 to 1 and 214-9"; in subparagraph 3 of the words "in the amount of income received" shall be replaced by the words " in the amount of a positive financial result, "; b) in paragraph 2: in subparagraph 1 of the word" Article 214-1 " Replace the words "Articles 214 to 1 and 214-9"; subparagraph 3 should read as follows: " 3) the term of the taxpayer's property is calculated on the basis of the method of sale (settlement) of securities, acquired first in time (FIFO). At the same time: The duration of the property in the property of the taxpayer includes the period during which the securities were issued from the property of the taxpayer under the contract of the securities with the broker and (or) the contract The repo; the sale (settlement) of securities does not include the exchange of investment mutual funds carried out in accordance with the Federal Law of November 29, 2001 No. 156-FZ "On investment funds". The term of the investment payers in the property of the taxpayer will in this case recognize the period from the date of purchase of the investment payers until the date of payment of the investment paev received as a result of such exchange (exchanges); "; 4) Article 220-1 to add to paragraph 6 as follows: " 6. The provisions of this article shall not apply to a negative financial result (loss) obtained from transactions recorded in an individual investment account. "; " The tax amount to be paid to the budget at the location of the distinct division of the organization is determined by the amount of income to be taxed and paid to the employees and on the basis of income received and paid in respect of Civil contracts concluded with natural persons by a separate unit (authorized persons of a separate unit) on behalf of such organization. "; 6) in article 226-1: a) in paragraph 1 of the phrase ", for transactions to be taken into account in the individual investment account," delete; b) in paragraph 2: the first paragraph should read: " 2. Tax agent for revenue from transactions (including individual investment account) with securities, transactions with financial instruments of urgent transactions, in the payment of securities for purposes This article, as well as articles 214-1, 214-3, 214-4 and 214-9 of this Code and of the proceeds derived from the material benefits derived from the said operations and defined in accordance with article 212 of the present Code, shall be deemed to be: "; sub-paragraph 1: " 1) trust manager or broker carrying out the transactions in the interests of the taxpayer under a contract of trusty management, a contract for brokerage, contract of assignment, contract of commission or agency contract with Taxpayer. At the same time, each tax agent determines the tax base of the tax payer for all types of income from transactions performed by the tax agent on behalf of the tax payer, in accordance with the specified contracts, minus the relevant expenses. The tax agent does not take into account the income derived from transactions not derived from the said contracts when determining the tax base of the taxpayer. In the case of a trustee or broker of transactions in the interests of the taxpayer to repay the investment mutual funds, the provisions of this subparagraph shall apply in the following order: Application for the payment of investment paev to the management company of the mutual fund by a broker or a trustee with an order to deposit money from the specified payment on the account of such a broker (trustee) tax agent is recognized as a broker (trustee) a manager) applying for the payment of investment shares for the benefit of its clients; , in other cases, the tax agent is recognized as the management company of the mutual fund; "; in paragraph 7 of the first paragraph. Amend the text as follows: " 7. The calculation and deduction of the tax amount shall be made by the tax agent in transactions with securities and transactions with financial instruments of urgent transactions in accordance with the procedure established by this chapter, in the following terms: "; g) in In the first paragraph of paragraph 9, the words "Tax agent" should be replaced by the words "Unless otherwise specified in Article 214-9 of this Code, the tax agent"; (d) paragraph 1 of 9-1 to declare invalid; e) in paragraph 10: add a new paragraph to the second reading: " Hold The tax amount for the tax base determined by the tax agent for transactions not taken into account in the individual investment account is excluded from the taxpayer's money placed on an individual investment account. "; paragraphs 2 to 5 are considered to be the third to sixth paragraphs; , in the first paragraph of paragraph 15, the words "which is the source of income" should be deleted; 7) in the first paragraph of article 229, the words "and 228" should be replaced by "and 228" in the words "and article 228, paragraph 1"; 8) in article 230: (a) Paragraph 2, paragraph 2, after the words "of tax deductions", add "as well as the costs and amounts reducing the tax base"; b) in paragraph 2: in paragraph 4 of the phrase " individuals who have received revenues from such separate units, to the tax authority at the place where such distinct units are located "to be replaced by the words" of the employees of these separate units in the tax authority at the place where such distinct units are taken into account, as well as in relation to of persons who have obtained incomes under civil law treaties in the a tax authority at the place of accounting for separate units that have concluded such contracts "; in paragraph 5 of the paragraph," including in respect of individuals who have earned income from distinct units of the designated entities "to be replaced by the words" the number of employees of these separate units to the tax authority at the place of accounting of such separate units, as well as for individuals who have obtained incomes under civil contracts, to the tax authority The place of taking into account the separate units that have concluded such treaties "; Paragraph 4 should be supplemented with the following paragraph: " The particulars referred to in the first paragraph of this paragraph in respect of transactions taken into account in the individual investment account shall be submitted by the tax agent for the first time only the tax period in which the tax agent is calculated, the cumulative period from the start of the individual investment account. "; 9) paragraph 3 of article 310, paragraph 2 The following wording: " foreign organizations, that are issuers of the requesting bonds, or foreign organizations authorized to receive interest income to be paid on the bearer bonds, or foreign organizations that have been assigned rights and obligations under issued by the issuing bonds, the issuer of which is another foreign organization, to which Russian organizations are paid interest income on debt, on the date of payment of interest income have a permanent place in States with which the Russian Federation has international OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Russian Federation has an international treaty on tax matters of the Russian Federation. Such confirmation shall be certified by the competent authority of the foreign State concerned. In the event that such confirmation is made in a foreign language, the tax agent shall also be provided with a translation of the confirmation into Russian; "; 10) in paragraph 11 of article 362, paragraph 2, the words" shall be placed annually no later than 1 ", to be applied in the next tax period, shall be placed not later than 1 March of the regular tax period"; 11) in article 379, paragraph 2: (a) to be supplemented with the words ", unless otherwise provided this paragraph "; b) should be supplemented with the following paragraph: "Reporting periods for tax-paying taxpayers are recognized in the first quarter, the second quarter, and the third quarter of the calendar year." Article 2 Paragraph 2 Article 3, paragraph 1, of the Federal Law of 28 December 2013 on amendments to Article 27-5-3 of the Federal Law on the Securities Market and the part of OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6985) to be declared invalid. Article 3 1. This Federal Law shall enter into force not earlier than one month from the date of its official publication, with the exception of article 1 of this Federal Law. 2. Article 1 of this Federal Law shall enter into force not earlier than one month after the official publication of this Federal Law and not earlier than the first number of the regular tax period on the relevant tax. 3. Paragraph 2, paragraph 2, paragraph 2, paragraph 2, of the Second Tax Code of the Russian Federation The federal law covers the legal relations that have arisen since January 1, 2015. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 28, 2015 N 327-FZ