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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 Russian Federation's Tax Code 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, 3341; 2001, N 1, st. 18; N 33, est. 3413; N 53, sect. 5015; 2002, N 22, Text 2026; N 30, sect. 3027; 2003, N 1, sect. 2, 6; N 28, est. 2886; N 52, sect. 5030; 2004, N 27, sect. 2711; N 31, st. 3231; N 34, st. 3520, 3524; N 45, sect. 4377; 2005, N 1, st. 30; N 24, est. 2312; N 30, sect. 3129, 3130; N 52, sect. 5581; 2006, N 10, est. 1065; N 31, est. 3436, 3443; N 45, est. 4627, 4628; N 50, sect. 5279; 2007, N 1, sect. 31, 39; N 21, est. 2462; N 22, st. 2563; N 23, st. 2691; N 31, sect. 3991, 4013; N 45, est. 5417; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 27, sect. 3126; N 30, est. 3614, 3616; N 48, est. 5500, 5504, 5519; N 49, sect. 5723; N 52, 6237; 2009, N 1, sect. 21, 31; N 11, est. 1265; N 29, st. 3598; N 48, sect. 5731, 5737; N 51, est. 6153, 6155; N 52, sect. 6455; 2010, N 19, sect. 2291; N 25, est. 3070; N 31, st. 4186, 4198; N 32, sect. 4298; N 45, sect. 5756; N 47, est. 6034; N 48, sect. 6247; N 49, sect. 6409; 2011, N 1, st. 7, 9, 21, 37; N 23, st. 3262; N 24, sect. 3357; N 27, sect. 3881; N 29, st. 4291; N 30, est. 4583, 4587, 4593, 4597; N 45, est. 6335; N 47, sect. 6610, 6611; N 48, sect. 6729, 6731; N 49, sect. 7014, 7016, 7037; N 50, stop 7359; 2012, N 19, sect. 2281; N 25, est. 3268; N 26, est. 3447; N 27, sect. 3588; N 31, st. 4334; N 41, est. 5527; N 49, sect. 6751; N 53, sect. 7596, 7604, 7607, 7619; 2013, N 23, st. 2866, 2889; N 30, est. 4031, 4048, 4049, 4081, 4084; N 40, sect. 5038; N 44, est. 5640, 5645; N 48, 100. 6165; N 51, sect. 6699; N 52, sect. 6985; 2014, N 8, est. 737; N 16, sect. 1835; N 19, sect. 2313, 2321; N 23, 100. 2938; N 26, est. 3373; N 30, est. 4220, 4239; N 48, sect. 6647, 6657, 6663; 2015, N 1, st. 13, 16, 17, 32; N 10, st. 1402; N 24, est. 3377; N 27, sect. 3968) the following changes: 1) paragraph 2 of Article 149, paragraph 3, paragraph 3, of Article 149, supplemented by the words "and transfer (return) of property to the property clearing organization (from the property pool of clearing organization)"; (2) In article 170: (a), paragraph 4 (5), paragraph 4-1, should be added to the following paragraph: "does not take into account the operation to issue and pay clearing certificates of participation."; b) paragraph 1 of paragraph 5 after the words "clearing organizations" with the words " (taking into account particularities, 5-1 of this Article) to be supplemented by paragraph 5-1 as follows: " 5-1. Provision of tax amounts for the production and sales of goods (work, services) by clearing organizations in the performance of the functions of the central counterparty and (or) of the goods supply operator, as well as in the execution of and (or) ensuring that the commitments made to the clearing are carried out taking into account the following characteristics: 1) the clearing organizations are entitled to make deductions in the manner prescribed by Article 172 of this Code: amounts Sales tax on goods vendors (including base year) an asset of financial instruments of urgent transactions) acquired by clearing organizations for the purpose of performing the functions of a central counterparty, as well as for the performance and (or) enforcement of authorized commitments; the sales tax amounts invoiced by sellers of services purchased by clearing organizations for the performance of the functions of the commodity supply operator; 2) the tax deductions referred to in paragraph 1 of this paragraph shall be made in the case of purchases of goods (services) by designated clearing organizations only for the implementation of goods (services) subject to taxation; 3) the definition of the tax base for the sale of goods (including the capital assets of financial instruments of urgent transactions) and (or) services, under paragraph 1 of this paragraph shall be determined by the clearing organizations which have used the right provided for in subparagraph 1 of this paragraph in the manner provided for in article 167, paragraph 1, of this Code; 4) taxes paid to sellers of other goods (works, services) not specified in Paragraph 1 of this paragraph is included in the costs to be deducted in the calculation of the income tax of the organizations. However, the full amount of the tax obtained for transactions not related to the clearing organization of the goods (work, services) specified in paragraph 1 of this paragraph is subject to payment to the budget; 5) clearing organizations that have exercised the right under paragraph 1 of this paragraph are required to maintain separate records: taxes specified in paragraph 2 of paragraph 1 of this paragraph; paragraph 3 of paragraph 1 of this paragraph; by sellers of other goods (works, services) purchased by clearing organizations; the sales tax amounts invoiced by the clearing organizations for the sale of goods specified in the second subparagraph of paragraph 1 of this paragraph; the sales tax amounts invoiced by the clearing organizations when implementing the services specified in paragraph 3 of paragraph 1 of this paragraph; the sales tax amounts invoiced by clearing organizations for the sale of other goods (works, services); 6) Clearing Organizations that have made a decision To exercise the right under subparagraph 1 of this paragraph shall reflect this decision in the accounting policy of the organization for the purposes of taxation approved under article 167, paragraph 12, of this Code, and shall not be entitled to surrender The use of this right in four tax periods, from the beginning of the use of this right; 7) the provisions of paragraphs 4, 4 to 1 and 5 of this article do not apply to clearing organizations, The right under paragraph 1 of this paragraph. "; 3) in Article 214-3: (a) paragraph 11, add a paragraph to read as follows: " Features of the procedure for determining the tax base in the settlement of mutual claims due to improper performance (non-performance) of the second In the case of a part of the repo, if the subject matter of the relevant contract is the clearing certificates of participation, set by paragraph 11-1 of this article. "; b) to supplement paragraph 11-1 as follows: " 11-1. In the implementation of the settlement of reciprocal claims due to improper performance (non-performance) of the second part of the repo, in the event that the subject matter of the relevant contract is the clearing certificate of participation, the order of determination of the tax The basis established by paragraph 11 of this Article shall apply, taking into account the following particulars: 1) the market value of the participation certificates forming the subject of the contract shall be determined at the nominal value of such contracts. of certificates established by the clearing organization that issued these certificates In accordance with Federal Act No. 7 of 7 February 2011 on clearing and clearing activities; (2) in determining the income (loss) from the sale of participation certificates not purchased for the second part of the repo, The expenses of the seller for the first part of the REPE are recognized equal to the nominal value of such certificates as established by the clearing organization which issued the certificates, in accordance with the Federal Act of 7 February 2011, N 7-FZ " On clearing and clearing activity. "; 4) in Article 214-6: a) Paragraph 6 Amend the text as follows: " 6. The amount of securities specified in paragraph 5 of this article shall be submitted to the tax agent with the indication of the States whose tax residents are the natural persons exercising (in respect of which) the rights in respect of which the securities are exercised. Security. For purposes of applying reduced tax rates (tax exempt) established by this Code or international treaties of the Russian Federation on tax matters, the amount of securities provided for in paragraph 5 This article is presented to the tax agent, specifying: 1) of the States whose tax residents are the natural persons exercising (in respect) the securities rights; (2) of the provisions of the Russian Federation Tax issues with reduced tax rates (exemption from taxation). "; b) in paragraph 8: paragraph 1 after the words" relevant securities "add" (portions of securities, that this information was not properly presented) "; paragraph 2 should read as follows: " With regard to the proceeds received in the form of dividends on the shares of Russian organizations, the tax agent calculates and The payment of the amount of the tax on the basis of generalized information, OF THE PRESIDENT OF THE RUSSIAN FEDERATION capital, the sum of the investments of the organization or the period of ownership of the relevant shares. Refund of the amount of the excess tax paid in the cases provided for in this paragraph shall be made to the taxpayer in accordance with this Code. "; 5) in article 226-1: (a) in paragraph 2: 2 words "at the date of purchase of the securities referred to in this sub-paragraph," should be replaced by the words "at the date on which the person entitled to income is determined by the decision of the organization"; paragraph 4 of subparagraph 5 after the words "trustee" to be supplemented by the words " at the date on which in accordance with the decision of the organization are determined by the person entitled to receive income, "; b) in paragraph 5: in the first paragraph of" the amount of the tax not fully withheld by the issuer of the securities recognized by the tax agent in "Replace the relevant payments" with "not fully withheld by other persons recognized by the tax agents in respect of the income paid, the amount of the tax (if the tax agent has information)"; paragraph 2, after the words "securities issuer", add " and (or) "; 6) in article 251 (1): (a) to supplement subparagraph 13 (13) as follows: " 13-2) as clearing certificates of participation obtained from the clearing organization which issued such certificates, and Also in the form of property received from the clearing organization in the payment of the participation certificates of the taxpayer under the Federal Act of 7 February 2011, No. 7-FZ on clearing and clearing activities; "; b) in 52: To maintain the stability of the banking system and protect the legitimate interests of bank depositors and creditors pursuant to Article 3, replace by the words "Article 3-3-2"; in paragraph 4 of the word "stability". The banking system and the protection of the legitimate interests of the depositors and creditors of banks under Article 3 "shall be replaced by the words" provided for in Articles 3-3-2 "; to supplement the new paragraph with the fifth and seventh paragraphs as follows: " revenue in the form of dividends received by the organization The shares of banks acquired through the payment of these shares by the bonds of the federal loan made as a property contribution of the Russian Federation in the property of the organization; revenues in the form of dividends received by the organization on ordinary shares of banks acquired as a result of the implementation of the requirements of the organization under the subordinated loan for ordinary shares of banks or conversion of subordinated bonds of banks into ordinary shares of banks; coupon yield on federal loan bonds issued by the organization to banks under the subordinated loan of an organization's income under Article 282, paragraph 5, of this Code. "; paragraph 5 is considered to be the eighth paragraph and the words" in this subparagraph "should be replaced with the words" in paragraphs the second to the present subparagraph "; 7) in article 253, paragraph 3, of the words" subject to the provisions of articles 291, 292, 294, 296, 297-2, 297-3, 299, 300 and 307-310 of the present Code ", read" subject to the provisions of articles 280, 291, 292, 294, 296, 297-2, 297-3, 299, 299-2, 300-304 and 307-310 of this Code "; 8), paragraph 1 Section 264 to supplement subparagraph 48-8 as follows: "48-8) costs of clearing organizations relating to the issuance, handling and settlement of clearing certificates of participation;"; 9) Article 270 supplement paragraph 11-2 with the following: " 11-2) in the form of property made to the clearing organization's property pool, as well as in the form of clearing certificates of participation invoiced by the clearing organization that issued such certificates, in accordance with the Federal Act of 7 February 2011 7-FZ "Clearing and clearing activity"; "; 10) in article 275: (a) paragraph 5 should read: " 5. The amount of the tax to be withheld from the income of the taxpayer not referred to in paragraph 6 of this article shall be calculated by the tax agent in accordance with paragraph 4 of this article, as follows: H = K x S (Y-D), n 1 2 where N is the amount of the tax to be held; To the amount of dividends to be distributed in favor of the payee payer, to the total amount of dividends to be paid distribution by a Russian organization; P is the tax rate set by Article 284, subparagraph 1 or 2, paragraph 1, paragraph 3, or article 224, paragraph 1, of this Code; Y is the total dividend to be distributed 1 by the Russian organization to all recipients; total dividends received by the Russian Federation 2 in the current reporting (tax) period and prior reporting (tax) periods (excluding dividends referred to in paragraph 3, paragraph 3, of this Code) on the distribution of dividends in favour of recipient taxpayers dividends, provided that the amount of dividends specified was not previously taken into account in the determination of the tax base determined in relation to the income received by the Russian organization in the form of dividends. A Russian organization that pays dividends in dividends is obliged to provide the relevant tax agent with the values of the D and D indicators in the order established by paragraphs 5-1 1 2 and (or) 5-2 of this article. If the value N is negative, the tax obligation does not arise and no reimbursement from the budget is made. "; b) add to paragraphs 5-1 and 5-2 as follows: " 5-1. The Russian organization-the issuer of securities that pays dividends in the form of dividends, is obliged to inform the tax agent of the values of the indicators D and D defined in 1 2 of the compliance with paragraph 5 of this article, no later than five days from the date on which, in accordance with the decision to pay (declaration) dividends, the persons entitled to receive them, but no later than the day of payment of dividends in one or more of the following forms: 1) an electronic document, signed by the electronic signature in accordance with the Federal Act of 6 April 2011 63-FZ "On electronic signature"; 2) a paper document signed by the authorized person of the Russian organization-issuer of securities that pays dividend income; 3) the publication of values of indicators D and D On the official 1 2 site of the Russian organization-the issuer of the securities that pays dividends of dividends; 4) additional information contained in the corresponding payment document to transfer dividends the tax agent. 5-2. The Russian organization, which pays dividends on shares for which it is not an issuer, is required to provide the tax agent with the values of measures D and D determined in accordance with paragraph 5 1 2 this article, no later than the day of payment of such dividends in one or more of the following forms: 1) an electronic document signed by electronic signature in accordance with the Federal Law of 6 April 2011 N 63-FZ " "; 2) a paper document signed by an authorized person Russian organization paying dividends in the form of dividends; 3) publication of values of indicators D and D on the official 1 2 site of the Russian organization paying dividend income; 4) additional the information contained in the relevant payment document to transfer dividends to the tax agent. "; in paragraph 6, add the following paragraph: " If the recipients of income are in the form of dividends, of a foreign organization acting in the interest of third persons are natural persons and (or) organizations recognized by the tax residents of the Russian Federation, the amount of the tax withheld from such dividends shall be determined in accordance with paragraph 5 of this article. "; . , to read: " 7. The tax agent, in the payment of dividends on shares issued by the Russian organization, is recognized: 1) the Russian organization, which is paying an income in the form of dividends on shares issued by the Russian Federation. The organization whose rights are taken into account in the Russian organization's securities register on the date specified in the decision on the payment (declaration) of income on such securities in the following accounts: personal account of the owner; deposit account for the organization that is entitled to receipt of securities from the specified account; account of unidentified persons in relation to the organization for which this income is established; personal account of the trustee, if this The trustee is not a professional participant in the securities market; 2) trustee for the payment of dividends on shares issued by the Russian organization whose rights are taken into account on the date, as defined in the decision to pay (declaration) of income from such stocks, on the face of the the account or account of the depot of the trustee in the event that the trustee at the date of acquisition of the shares referred to in this subparagraph shall be a professional participant in the securities market; (3) the depositary; the payment of income in the form of dividends on shares issued by a Russian organization whose rights are taken into account in such a depository at the date specified in the decision on the payment (declaration) of income on securities in the following accounts: the account holder of these securities, including the deo trade account owner; open depository of accounts of unidentified persons for which the right to receive such income is established; account for the foreign nominal holder; depot account Foreign Authorized Holder; Deposit Account Depot; Deposit account for an organization that is entitled to receive securities from the specified account; subaccount depot, in accordance with the Federal Act of 7 February 2001 In 2011, N 7-FZ "On clearing and clearing activities", except for the sub-account of the nominal holder; sub-account of the depot, opened in accordance with the Federal Act of November 29, 2001 No. 156-FZ "On investment funds"; d) Paragraph 10 should read: " 10. The income tax on securities held in the accounts referred to in paragraphs 4, 5 and 6 of paragraph 7 of this article shall be calculated and retained by the tax agent in accordance with articles 214 to 6 and 310-1 of this Code. "; 11) Article 280 should be supplemented with paragraph 8-1 as follows: " 8-1. For the purposes of this chapter, it is not recognized by the sale or other disposal of securities: (a) \uc1 \uc1 { \field { \field { \field { \field { \field { \field } { \field } { \field } { 282: } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \field { \field { \field { \field } 6 add the following paragraph: " Features The procedure for determining the tax base for improper performance (non-performance) of the second part of the repo if the subject matter of the relevant contract is the clearing certificates of participation, shall be established by paragraph 6-1 of this article. "; (b) supplement paragraph 6-1 as follows: " 6-1. In the implementation of the settlement of reciprocal claims due to improper performance (non-performance) of the second part of the repo, in the event that the subject matter of the relevant contract is the clearing certificate of participation, the order of determination of the tax The basis established by paragraph 1 of this article shall apply, taking into account the following particulars: 1) the market value of the participation certificates forming the subject of the contract shall be determined based on the nominal value of such contracts. of certificates established by the clearing organization that issued these certificates In accordance with Federal Act No. 7 of 7 February 2011 on clearing and clearing activities; (2) in determining the income (loss) from the sale of participation certificates not purchased for the second part of the repo, The expenses of the seller for the first part of the REPE are recognized equal to the nominal value of such certificates as established by the clearing organization which issued the certificates, in accordance with the Federal Act of 7 February 2011, N 7-FZ " On clearing and clearing activity "."; 13) in article 282-1: a) in paragraph 1: paragraph 4 after "interest on the loan contract" should be supplemented with the words ", unless otherwise provided by this paragraph,"; add a new paragraph 5 to read: " When a bond is transferred (received) OF THE PRESIDENT OF THE RUSSIAN FEDERATION subordinated loans to banks in the implementation of measures to maintain the stability of the banking system and the protection of the legitimate interests of depositors and creditors of banks under Articles 3 and 3-1 of the Federal Law of December 29, 2014 No. 451-FZ " On amendments to Article 11 of the Federal Law On Insurance of Deposits of the Russian Federation "and article 46 of the Federal Law" On the Central Bank of the Russian Federation (the Central Bank of the Russian Federation) ", for the purposes of determining the interest on the loan contract, the value of securities transferred under the loan contract is accepted equal to their nominal value. "; paragraphs 5 and 6 paragraph 6, paragraph 7, respectively, of the eighth paragraph and the addition of the words "(except in the case of the transfer (receipt) of the bonds of a federal loan made by the Russian Federation as property") Contributions to the property of an organization implementing, in accordance with federal law, the functions of compulsory insurance of deposits of individuals in banks of the Russian Federation, subordinated loans to banks in the implementation of measures to maintain the stability of the banking system and the protection of the legitimate interests of depositors and creditors On the basis of Article 3 of the Federal Law of December 29, 2014 "On amendments to Article 11 of the Federal Law" On insurance of deposits of individuals in banks of the Russian Federation "and Article 46 of the Federal Law" On Central Bank " Bank of the Russian Federation "; b) paragraph 5 of paragraph 2 should be supplemented with the words" (except in the case of the transfer (receipt) of the bonds of a federal loan made by the Russian Federation as a property contribution to the property of the implementing organization "). with the federal law on compulsory insurance of deposits of individuals in banks of the Russian Federation, subordinated loans to banks in the implementation of measures to maintain the stability of the banking system and protect the legitimate interests of depositors and of creditors of banks pursuant to article 3 of the Federal Act of 29 December The Federal Law "On amendments to Article 11 of the Federal Law" On insurance of deposits of individuals in banks of the Russian Federation "and Article 46 of the Federal Law" On the Central Bank of the Russian Federation " "; , in paragraph 7, add the following paragraph: " When banks obtain a subordinated loan in the course of measures to maintain the stability of the banking system and protect the legitimate interests of depositors, and Articles 3 and 3 of the Federal Law of 29 December 2014 "On amendments to Article 11 of the Federal Law" On insurance of deposits of individuals in banks of the Russian Federation " and Article 46 of the Federal Law "The Central Bank of the Russian Federation (the Central Bank of the Russian Federation)" Loan from the Russian Federation as a property contribution to the property of the organization implementing the federal law on compulsory insurance of deposits of individuals in banks of the Russian Federation, amount The interest to be paid by the borrower under the loan contract shall be included in the unrealized expenses according to this paragraph in the amount reduced by the coupon income of the bond, which is not recognized by the borrower's recognized income The basis of paragraph 5 of this article. "; 14) in article 299-1, paragraph 2: (a) In subparagraph (2), the words "providing for the disposal of property" should be replaced by the words "in order to fulfil the obligations of the participants in clearing" by the words "in order to fulfil the obligations to the participants in the clearing"; b) supplement subparagraph 4 with the following: "(4) cash and other property paid to the property clearing organization in accordance with the Federal Act of 7 February 2011, N 7-FZ" On clearing and clearing "."; 15) in article 299-2, paragraph 2: a) in subparagraph 2 the words "with the acquisition of property," to be deleted, the words "in order to fulfil the obligations of the participants in the clearing" should be replaced by the words "in order to fulfil the obligations to the participants in the clearing"; b) to supplement subparagraph (4) with the following: Content: " 4) Money and other property transferred to the clearing organization by clearing organization certificates of participation issued by a clearing organization in accordance with Federal Law of 7 February 2011: N7-FZ "Clearing and Clearing Activity"; (16) Article 309, paragraph 2-2, after the words "depositary receipts," to be supplemented by the words "as well as the proceeds from the payment of clearing certificates of participation"; 17), paragraph 1 of article 310, paragraph 1, should be supplemented with the words " (except for income, (art. 310-1, para. 2 (a): (a) Paragraph 2, after the words "the proceeds referred to in paragraph 1 of this article". The following wording: " 8. The amount of securities provided for in paragraph 7 of this article shall be reported to the tax agent, indicating the States of the permanent location of the persons exercising (in respect of which) the securities rights. For purposes of applying reduced tax rates (exemption from tax) established by this Code or international treaties of the Russian Federation on tax matters, information on the amount of securities provided for Paragraph 7 of this article shall be submitted to the tax agent by reference to: States whose tax residents are persons exercising (in respect of which) securities rights and the actual right to income; provisions of this Code or OF THE PRESIDENT OF THE RUSSIAN FEDERATION In the case of a person exercising (in respect of which) the securities rights, in the determination of the tax base of which, in accordance with this Code, account is taken of the interest earned on these securities, is a Russian organization, the amount of securities provided for in paragraph 7 of this article shall be presented to the tax agent with the identification number of the taxpayer of that organization. "; , in paragraph 9: paragraph 2 should be redrafted to read: " If other is not provided for by this paragraph, with regard to the proceeds received in the form of dividends on the shares of Russian organizations, the tax agent calculates and pays the amount of the tax on the basis of the generalized information provided for in paragraph 7 of this article. Articles, at the tax rate established by the present Code or the international agreement of the Russian Federation on tax matters for dividends, the application of which does not depend on the share of capital, the amount of investments in capital The organization or duration of the respective shares. "; to be supplemented by a new paragraph third reading: " In the case of a person exercising a (in respect of which) securities that are subject to this Code in accordance with this Code, The Russian organization, the tax agent does not calculate and pay a tax on such proceeds, provided that the tax agent has the information specified in paragraph 8 of this Article. "; paragraph three to read paragraph 4; 19) in paragraph 1, subparagraph 3 Article 310-2 of the word "as well as" to be replaced by the words " and in the case of the application of reduced tax rates or tax exemptions under this Code or the international treaties of the Russian Federation on tax matters, "; 20) in the third paragraph of Article 311, for the word" tax agent ", replace the word" taxpayer ". Article 2 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 has been set differently. 2. Paragraphs 1 to 5, paragraph 6 (a), paragraphs 7 to 12, paragraph 13, paragraph 13, paragraphs 14 to 20 of Article 1 of 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. the tax period for the corresponding sales tax. 3. Article 251 (1) and 2 (2) (2) of the second part of the second Tax Code of the Russian Federation This Federal Act applies to legal relations that have arisen since 1 January 2015. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 28, 2015 N 326-FZ