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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 On Amendments to Part Two of the Tax Code of the Russian Federation adopted by the State Duma on November 13, 2015 Approved by the Federation Council on 18 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 33, est. 3413, 3421, 3429; 2002, N 22, st. 2026; N 30, sect. 3027; 2003, N 1, sect. 6; N 22, Text 2066; N 23, st. 2174; N 28, st. 2886; 2004, 27, sect. 2711; N 31, st. 3222; N 34, st. 3520; N 35, sect. 3607; N 45, sect. 4377; 2005, N 1, st. 9, 30; N 24, 100. 2312; N 27, sect. 2713; N 30, sect. 3101, 3117, 3118, 3128, 3129, 3130; N 52, sect. 5581; 2006, N 1, sect. 12; N 10, est. 1065; N 27, est. 2881; N 31, st. 3433, 3436; N 43, est. 4412; 2007, N 1, est. 7, 31; 21 st. 2461; N 23, st. 2691; N 31, sect. 4013; N 45, est. 5417, 5432; N 46, sect. 5553; 2008, N 26, est. 3022; N 30, est. 3598; N 48, sect. 5519; N 52, sect. 6218, 6227; 2009, N 29, st. 3625; N 30, st. 3735; N 48, sect. 5731, 5732; N 51, est. 6155; N 52, sect. 6444, 6450; 2010, N 15, st. 1737; N 28, sect. 3553; N 31, st. 4198; N 45, sect. 5750; N 46, st. 5918; N 48, sect. 6247, 6250; 2011, N 24, st. 3357; N 27, sect. 3881; N 30, est. 4566, 4575, 4583, 4593, 4596; N 45, est. 6335; N 48, sect. 6729, 6731; N 49, sect. 7016, 7063; 2012, N 18, 100 2128; N 24, st. 3066; N 27, sect. 3588; N 31, st. 4319; N 49, sect. 6748, 6750, 6751; N 53, sect. 7578, 7584, 7607; 2013, N 9, st. 874; N 14, est. 1647; N 30, sect. 4081, 4084; N 40, sect. 5038, 5039; N 44, st. 5640, 5645; N 48, 100. 6165; N 51, sect. 6699; N 52, sect. 6981; 2014, N 16, est. 1838; N 23, est. 2936; N 30, est. 4220, 4222; N 43, sect. 5796; N 48, st. 6647, 6657, 6660, 6663; 2015, N 1, st. 5, 11; N 14, est. 2023; N 24, est. 3377; N 27, sect. (3948) The following changes: 1) Article 165 is supplemented by paragraph 19 reading: " 19. Contracts (contracts) whose submission to the tax authorities are provided for in this article may be submitted in the form of a written document signed by the parties or documents showing an accomplishment agreement on all essential terms of the transaction and contain the necessary information on the subject, participants and the terms and conditions of the transaction, including the price and the time frame for its execution. "; 2), paragraph 1, subparagraph 3, of article 179, amend to read: " 3) persons recognized by taxpayers in connection with the movement of goods through the customs border of the Eurasian Economic Union, defined in accordance with the law of the Eurasian Economic Union and the legislation of the Russian Federation on customs matters. "; Content: " Article 179-5. The certificate of registration of the organization, performing an operation with medium distillates 1. The certificate of registration of the organization engaged in an operation with medium distillates (hereafter referred to as the certificate) is issued to the Russian organizations, which belong to the right of ownership or other legal basis of the facility, related to one of the following types of property: 1) sea-going vessels, inland navigation vessels and (or) mixed (river-sea) navigation vessels used for navigation or merchant shipping and authorized to navigate OF THE PRESIDENT OF THE RUSSIAN FEDERATION (2) installations and (or) installations as flexibly or permanently fixed in accordance with project documents for their establishment at the location in the inland sea waters of the Russian Federation at the territorial sea of the Russian Federation of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part (Russian sector) of the Caspian Sea bottom of fixed and floating (mobile) drilling rigs (platforms), sea floating (movable) platforms, offshore fixed platforms and other facilities, as well as underwater vehicles (including boreholes). 2. The certificate shall indicate: 1) the name of the tax authority that issued the certificate; 2) the full and abbreviation of the organization, the location of the organization and its address (location of actual activity); 3) the taxpayer identification number (tax number: INN); 4) the certificate number 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. In order to obtain a certificate, the taxpayer shall submit to the tax authority an application for the issue of a certificate, as well as the following documents: 1) for water vessels: copies of the documents confirming the ownership (right of ownership, and (or) use, and (or) order) on the vessel; copy of the certificate (provisional certificate) on the right of navigation under the State Flag of the Russian Federation; 2) with regard to facilities and installations; as referred to in paragraph 1, subparagraph 2, of this article-copies of documents, Ownership (ownership, and (or) use, and (or) orders) for the said facilities and installations. 5. The certificate shall begin on the 1st day of the tax period, in which the taxpayer is presented with the statement and the documents on the basis of which the certificate is issued. 6. The tax authority is obliged to issue a certificate or send a written notice to the taxpayer refusing to issue a certificate stating the reasons for refusal within 30 calendar days from the date of the taxpayer's application for Issuing the certificate and documents referred to in this article. 7. The organization, which received the certificate, at the same time as the excise tax, submits to the tax authority copies of documents confirming the appearance in the tax period for which the tax declaration is submitted, : 1) termination of ownership (ownership, and (or) use, and (or) disposition) of the property objects referred to in paragraph 1 of this Article; (2) the organization of the law Ownership (ownership, and (or) use, and (or) orders) in respect of (a) The purpose of the provision is to: 8. The Tax Authority, which issued the certificate, suspends its activity in case the organization fails to comply with the provisions of the Russian Federation's legislation on taxes and charges on the calculation and payment of excise duties. If the tax authority decides to suspend the certificate, the tax authority shall fix the period for the elimination of the violations resulting in the suspension of the certificate, and within three days from the date of suspension of the certificate. Such decision shall be communicated by the organization to which the certificate is issued. At the same time, the period of elimination of violations may not exceed six months. The Organization whose certificate is suspended is obliged to notify in writing the tax authority which issued the certificate of the removal of the infringements resulting in the suspension of the certificate. Upon receipt of such notification, the tax authority issuing the certificate shall decide to renew or withdraw the certificate and inform the organization in writing within three days from the date of receipt of the notice of removal. violations. 9. The decision to withdraw the certificate shall be taken by the tax authority which issued the certificate, in the case of: 1) the submission by the organization of a declaration of withdrawal of the certificate from the date specified in the declaration; 2) the elimination of violations within the time limit set by the tax authority, from the date of the decision. 10. The decision to withdraw the certificate shall be made available to the taxpayer within three days from the date of the receipt of the decision under receipt or otherwise attesting to the date of receipt by the taxpayer. 11. The certificate shall be terminated if the organization loses it. 12. In the event of a decision to withdraw the certificate in accordance with this article and (or) in the event of loss of the certificate, such organization may submit to the tax authority an application for a new certificate in order, ";"; 4) in article 181, paragraph 1: (a), point 10, paragraph 10, state: " 10) straight-run gasoline. For the purposes of this chapter, the straight-run gasoline is recognized by gasoline factions, except for motor gasoline, aviation kerosene, acrylats, as a result of: distillation of oil, gas condensate, and associated petroleum gas. Oil, natural gas, oil shale, coal, oil, gas condensate, associated petroleum gas, natural gas. For the purposes of this chapter, a mixture of hydrocarbons in the liquid state (at a temperature of 15 or 20 degrees Celsius and 760 mm Hg), corresponding to the following physico-chemical, is recognized characteristics: 3 3 density of not less than 650 kg/m and not more than 749 kg/m at a temperature of 15 or 20 degrees Celsius; the value of the temperature at which it is not less than 90% of the mixture (760 mm Hg pressure) does not exceed 215 degrees Celsius. For the purposes of this chapter, the following types of fractions are not recognized by the faction: fraction obtained as a result of alkylation (oligogerization) of hydrocarbon gas; fraction, mass fraction Methyl-three-butyl ether and (or) other ethers and (or) alcohols in which at least 85%; fractions derived from oxidation and olefins of olefin, aromatic hydrocarbons, alcohols, aldehydes, ketonons, carbonyons acid; Faction resulting from hydration, hydration and Hydration of alcohols, aldehydes, ketone, carboxylic acids; fraction, mass fraction of benzene and (or) toluene and xylene (including paraxylene and orthoxylol) in which not less than 85%; fraction, mass fraction pentane and (or) isopentane in which at least 85 per cent; fraction, the mass fraction of alpha-methyl styrene in which not less than 95 per cent; ";" (b) sub-paragraph 11, state: " 11) medium distillates. For the purposes of this chapter, medium distillates are the mixture of hydrocarbons in the liquid state (at a temperature of 20 degrees Celsius and 760 mm Hg) from the primary and (or) secondary reprocessing oil, gas condensate, associated petroleum gas, oil shale, except for straight-run gasoline, motor gasoline, diesel fuel, benzene, paraxylene, orthoxyloa, aircraft kerosene, which simultaneously physico-chemical characteristics: 3 3 Density not less than 750 kg/m and not more than 930 kg/m at 20 degrees Celsius; temperature of at least 90 per cent of the mixture (at an atmospheric pressure of 760 mm Hg) (a) at a range of not less than 215 degrees Celsius and not above 360 degrees Celsius; "; 5) in article 182: (a) paragraph 1, add the following: " 29) receiving medium distillates a Russian organization with a certificate of registration of the organization Average distillates laid down in article 179-5 of this Code. For the purposes of this chapter, the acquisition of medium distillates is recognized as the acquisition of medium distillates by contract with the Russian organization; 30) implementation (including on the basis of contracts of assignment, contract of commission, or In the Russian Federation, Russian organizations included in the register of suppliers of bunker fuel and (or) Russian organizations licensed to carry out loading and unloading activities (with regard to dangerous goods in rail transport, inland by water transport, at sea ports) and (or) by Russian organizations that have concluded contracts with the organizations included in the register of bunker fuel suppliers, which use the facilities through which the bunkering operation is carried out (refilling) of water vessels, foreign organizations of medium distillates belonging to those Russian organizations on the right to own property and taken out of the territory of the Russian Federation as supplies on vessels in accordance with the Eurasian Economic Union; 31) (including on the basis of contracts of assignment, contract of commission or agency contracts) by a Russian organization included in the register of suppliers of bunker fuels, medium distillates, acquired in property and placed under the customs procedure exports, outside the territory of the Russian Federation to foreign organizations performing work (providing services) related to regional geological study, geological study, exploration and/or hydrocarbon production at OF THE PRESIDENT OF THE RUSSIAN FEDERATION The Russian Federation, which owns the license for the use of the subsoil of the continental shelf of the Russian Federation, and (or) with the executor of the subsoil in accordance with the laws of the Russian Federation on continental shelf OF THE PRESIDENT OF THE RUSSIAN FEDERATION a new offshore hydrocarbon field. "; b) to supplement paragraph 5 with the following: " 5. For the purpose of this chapter, the adoption of the substandard item is recognized as an accounting item. "; 6) paragraph 1 (4) of article 183, to be supplemented by the following paragraph: " The provisions of this subparagraph do not shall apply to the operation provided for in article 182, paragraph 1, of the present Code; "; (7) in article 185: (a) in the name of the word" Customs Union "shall be replaced by the words" Eurasian Economic Union "; b) in subparagraph 2 of the word "customs" Replace the words "the law of the Eurasian Economic Union" with "the law of the Eurasian Economic Union"; in subparagraph 4, replace the words "Customs law of the Customs Union" with the words "the law of the Eurasian Economic Union"; In subparagraph 5, the words "Customs Law of the Customs Union" should be replaced by the words "the right of the Eurasian Economic Union"; , in paragraph 2: in subparagraph 2 of the word "Customs Law of the Customs Union" Replace by the words "the right of the Eurasian Economic Union"; In subparagraph 3, the words "Customs law of the Customs Union" should be replaced by the words "the right of the Eurasian Economic Union"; in paragraph 3, the words " through the customs border of the Customs Union shall be determined in accordance with The customs laws of the Customs Union "shall be replaced by the customs border of the Eurasian Economic Union, determined in accordance with the law of the Eurasian Economic Union"; 8) in Article 186: (a) "Customs Union" to be replaced by "Eurasian" "in paragraph 1: in the first word of the word" Customs Union "to replace the words" Eurasian Economic Union "; , in the second word of the" Customs Union ", replace the words" Eurasian Economic Union "with the words" Eurasian Economic Union ". paragraph 2 should read as follows: " 2. In the case of the export of excisable goods from the territory of the Russian Federation to the territory of the member states of the Eurasian Economic Union referred to in paragraph 1 of this article, the procedure for the confirmation of the exemption from the payment of excise duties shall be established. The Government of the Russian Federation, including on the basis of international treaties in the framework of the Eurasian Economic Union; 9) in article 186-1: (a) in the name of the word "Customs Union" to be replaced with the words "Eurasian Economic Union" economic union "; b) in paragraph 1 of the word" Customs Union " Replace the words "of the Eurasian Economic Union" with the words "in the fourth paragraph of paragraph 2" with the words "on the goods imported into the territory of the Russian Federation from the territory of a member state of the Customs Union". In the words "goods imported into the territory of the Eurasian Economic Union by the Eurasian Economic Union", the words "customs laws of the Customs Union" are replaced by the words "customs laws of the Eurasian Economic Union." the "right of the Eurasian Economic Union"; g) in Paragraph 3 of the word "Customs Union" should be replaced by "Eurasian Economic Union"; in paragraph 4, replace the words "Customs Union" with the words "Eurasian Economic Union"; (e) in paragraph 5: in the paragraph Replace the first word of the "Customs Union" with the words "Eurasian Economic Union"; in subparagraph 2 of the word "Customs Union" should be replaced with the words "Eurasian Economic Union"; in subparagraph 3 of the word "Customs Union" Replace the words "Eurasian Economic Union"; in subparagraph 4 Replace the words "Customs Union" with "Eurasian Economic Union"; in subparagraph 5 of the word "Customs Union" to replace the words "Eurasian Economic Union"; in subparagraph 6: in the first paragraph of the paragraph Replace "Customs Union" with "Eurasian Economic Union"; , in the second word of the "Customs Union", replace the words "Eurasian Economic Union"; in the third word of "Customs Union" to replace in the words "Eurasian Economic Union"; Fourth word of "Customs Union" to replace "Eurasian Economic Union"; in paragraph 7 of the word "Customs Union" to replace "Eurasian Economic Union"; in subparagraph 8 of the word "Customs Union" Replace the words "Eurasian Economic Union"; , paragraph 7, as follows: " 7. In case of failure to pay, incomplete payment of excise duties on goods of the Eurasian Economic Union imported into the territory of the Eurasian Economic Union comparison with the period fixed by paragraph 4 of this article or in cases where the data reported to Customs authorities are inconsistent with the information exchanged between the tax and customs authorities of the States members of the Eurasian Economic Union of the Economic Union, Customs Excise and Foam Excise and Foams In accordance with the law of the Eurasian Economic Union, the Russian Federation has adopted the laws of the Eurasian Economic Union (EEU). "; 10) Article 187 is supplemented by paragraphs 11 to 13, reading: " 11. The tax base for the tax object referred to in article 182, paragraph 1, subsection 29, of this Code is defined as the volume of natural expression of the medium distillates received. 12. The tax base for the tax object referred to in article 182, paragraph 1, subparagraph 30, of this Code is defined as the amount in kind of medium distillates sold and exported outside the territory of the Russian Federation The quality of supplies in water vessels in accordance with the law of the Eurasian Economic Union. 13. The tax base for the tax object referred to in article 182, paragraph 1, subparagraph 31, of this Code is defined as the amount in kind of medium distillates sold out of the territory of the Russian Federation in accordance with Customs procedure of export. "; 11) in article 193: (a), paragraph 1, amend to read: " 1. Taxation of excisable goods as from 1 January 2016 is based on the following tax rates: -------------------------------- | ---------------------------------- Views | Tax rate excisable goods | (in percent and (or) | rubles per unit of measure) | ---------------- | ----------------- | January 1 to January 1 | 31 December | 2017 | 2017 | inclusive | inclusive -------------------------------- | ---------------- | ----------------- Ethyl alcohol produced from food or raw materials, including denatured ethyl alcohol, spirits-raw alcohol, distillates of wine, grape, grape, fruit, cognac, 1 liter, 1 liter, 1 liter, 2 liters of alcohol, alcohol, alcohol, alcohol, alcohol, water, alcohol, water, alcohol, water, alcohol, water, alcohol, water, alcohol, water, alcohol, water, alcohol, water, water, alcohol and water Packaging and (or) contained in an alcohol containing Excise duties on household chemicals in metal products and organizations paying the advance payment of excise duties (including ethyl alcohol imported into the Russian Federation from the territories of the Member States) of the Eurasian Economic Union, which is the product of the Eurasian Economic Union), and (or) transferred in the commission of operations recognized by the tax excise duty under article 182, paragraph 1, of this Code, and (or) implemented (or by the manufacturer in the structure of one (b) To produce goods not recognized as excisable goods in accordance with Article 181, paragraph 1, paragraph 1, of this Code; the organizations, not 102 rubles, 107 rubles, or 102 rubles, pay an advance payment for 1 litre of excise duty (in the case of the number of ethyl anhydno waterless alcohol, imported into the Russian ethyl ethyl Federation, which is not alcohol, alcohol, the goods of the Eurasian contained in the economic union), and (or) excisable excisable the structure of one commodity in the organization in the case of the taxpayer of transactions recognized by the excise tax object, except for the operations provided for in article 182, paragraph 1, of this Code, as well as by the exception of ethyl alcohol sold (or transferred by producers) one organization) for the production of goods not recognized as excisable in accordance with article 181, paragraph 1, subparagraph 2, of the present Code, and ethyl alcohol sold to organizations engaged in the manufacture of alcohol-containing products perfumery products in metal aerosol packaging and (or) The alcohol-containing products of household chemistry in metal aerosol dispenser Spirtosaved 0 Rubles-0 rubles-cosmetic-cosmetic products per 1 liter of products in metal non-aqueous aqueous aerosol packing of ethyl ethyl alcohol, alcohol, contained in subexcisable excisable product of Spyrtoscontaining products 0 rubles 0 rubles per litre of household chemistry per litre for 1 litre of aerosol dispenser Water-free, waterless ethyl ethyl) alcohol, alcohol, contained in subexcisable excisable subexcise product (400 rubles ($1.01) per litre) perfumery-cosmetic aqueous anhydrous products in metal ethyl ethyl [ [ ethyl]] and alcohol, alcohol, alcohol, alcohol containing products contained in household chemicals contained in a metal subexcise A total of 523 rubles ($23,000) in the volume of the goods received from 500 rubles ($8.20). 1 litre per litre of alcohol more than 9 per cent (non-waterless beer, wine, ethyl, ethyl fruit, sparkling wines, alcohol, (champagne), wine contained in the produced without Addition of subexcise of requtifiy ethyl products of ethyl alcohol produced from food raw materials, and (or) alcohol-based vineyards or other fruit dried assay, and (or) wine distillates, and (or) fruit distillates) Alcoholic In the first half of this year, the volume of alcoholic beverages produced by 1 liter and from 400 rubles ($0.10) per liter. per cent of the non-aqueous, inclusive (except ethyl ethyl), drink, alcohol, alcohol, alcohols, produced on the basis of wine contained in beer, wine, fruit wines, excisable sparkling wines (champagne), goods goods of cider, pulp, meadow, wine beverages, manufactured without addition of rectifified ethyl alcohol produced from food raw materials, and (or) alcohol-grape or other fruit-dried, and (or) wine distillates, and (or) Vina Vina's fruit distillate, excluding wine from RUB 10 rubles ($10) protected 1 litre per litre per 1 litre, with protected denomination of origin, and sparkling wines, fruit wines, wine beverages, made without adding the requisified ethyl alcohol produced from the food raw materials, and (or) alcohol-grape or other fruit suchs, and (or) wine distillates, and (or) fruit distillates, Vine with a protected 5 ruble (rbl) per 1 litre per 1 litre per 1 litre of origin, except for sparkling wines (Champagne) Sidr, Pouar, mead 9 rubles 10 A liter of wine (champagne) with a protected name of the place of origin of Irritus wine has been protected by a liter of wine for 26 rubles per liter and 27 rubles per liter. (champagne) with 13 rubles 14 rubles protected geographical per 1 litre per 1 litre, with a protected name of place of origin Beer with normative zero (standardized) per 1 litre per 1 litre of content by volume of ethyl ethyl 2 rubles ($1,200 to $1,150); 1 litre with ethyl alcohol content above 0.5 per cent and up to 8.6 per cent inclusive, beer-based beer with normative 37 rubles (standardized) per litre per 1 litre of content The volume of ethyl alcohol by more than 8.6 percent of tobacco over 8.6 percent is tobacco-pipe, curative, 2,000 rubles, 2,200 rubles, and 2 kilograms of chewing, nipple, 1 kg (1 kg) sniffed, (except for tobacco used as raw material for tobacco production) Siege of the Russian ruble was set at 1.55 rubles per 1, and the euro was at $1.1122-1140. 50,000 rubles ($1,200 to $1,650); and the cost, calculated based on the maximum maximum retail retail price, price, but not less than 1 680 rubles 1 930 50,000 rubles ($1,200 to $1,000,000). The dollar exchange rate against the Russian ruble is set at 67.5 kW (0.70 kW), inclusive of 0.75 kW (.75 kW), (1 h.p.) (1 h.p.) with the engine power of more than 41 kW (90 h.p.) and up to 112.5 (0.75 kW), inclusive (1 l.c) (1 l.c) (1 l.c) (1 l.c) (1 l.c) (1 l.c)). The engine capacity of the engine exceeds RUB 402 per (RUB 0.75 kW) for 0.75 kW (150 h.p.) (0.75 kW) (1 h.p.). For the first 10 years of this year, the company earned RUB 105.653 million. The total cost of the equipment is 16 tonnes, and for one tonne of diesel fuel, it will cost 5,860 rubles ($1,250) per tonne. For the first 10 years of the year, the gasoline and diesel fuel will be 10,500 rubles ($1-$1) for 1 tonne of diesel fuel. Average distillates will be 4,150 rubles ($1,150) per tonne. Replace paragraph 4 of the words "Customs Union" with the words "Eurasian Economic Union"; 12) in paragraph 8 of article 194: (a), in the third word of the "Customs Union", replace the words "Eurasian Economic Union" with the words "Eurasian Economic Union"; (b) In the fourth paragraph of the word "Customs Union", replace the words "of the Eurasian Economic Union" by the words "Customs Union" in the fifth paragraph of the word "Customs Union"; 195 add the following paragraphs: " By operation, The date of receipt of the medium distillates shall be deemed to be the date of receipt by the Russian organization having the certificate provided for in article 179-5 of this Code. Article 182, paragraph 1, subparagraph (30) of the present Code provides that the date of implementation of the middle distillates shall be the last number of the month in which the full package of documents referred to in article 201, paragraph 23, is collected. Code. For the operation referred to in article 182, paragraph 1, subparagraph 31, of this Code, the date for the realization of the middle distillates shall be determined in accordance with paragraph 1 of this paragraph. "; 14) in article 198: (a) in paragraph 1 The words "for the processing of straight-run gasoline" should be replaced by the words "the registration of a person performing an operation with straight-run gasoline"; b) in paragraph 7: in subparagraph 3: in the first word of the "Customs Union" should be replaced in the words "Eurasian Economic Union"; in paragraph 3 "Customs Union" should be replaced with "Eurasian Economic Union"; , in paragraph 7 of subparagraph 4, the words "of the Customs Union" are replaced by the words "Eurasian Economic Union"; in the second paragraph of paragraph 9, after the words " In the case of "to supplement the word" (transfer) "; (15) in article 199: (a) in paragraph 4: the first paragraph should read: " 4. When performing the operations referred to in subparagraphs 1 to 6 of this paragraph, the sum of the excise duties shall be taken into account in the following order: " (2) the sum of the excises calculated by the transaction tax payer, as follows: In accordance with article 182, paragraph 1, of this Code, in the case of further use (including for processing on a long term basis) of the received straight-run gasoline as a raw material for the production of petrochemical products, straight-run gasoline, benzene, paraxylene or orthoxylol in value The transferred straight-run gasoline is not included. The amount of the excise tax calculated on the operations referred to in article 182, paragraph 1, paragraph 1, of this Code, on the further failure of the taxpayer to use it as a raw material for the production of petrochemical products, straight-run gasoline, benzene, paraxylene or orthoxylol shall be included in the value of the transmitted straight-run gasoline; "; b) to be added to (6) the following: " 6) the sum of the excises calculated by the taxpayer at in accordance with article 182, paragraph 1, of this Code, The cost of the medium distillates is not included. "; 16) in article 200: (a) in the first paragraph of paragraph 2 of the word" Customs Union ", replace" Eurasian Economic Union "; b) in paragraph 3 Replace the words "Customs Union" with the words "Eurasian Economic Union"; , paragraph 13, amend to read: " 13. The taxpayer having a certificate for the production of straight-run gasoline is subject to the amount of an excise duty on straight-run gasoline or on the transfer of straight-run gasoline to the owner of the raw materials from which the straight-run gasoline was run from. in the case of the sale (subsequent sale by the owner of the raw material) of such straight-run gasoline to the taxpayer holding a certificate for the processing of straight-run gasoline (when submitting documents in accordance with Article 201, paragraph 13) of the present Code). "; . editions: " 14. The deductions are subject to the excise tax amounts calculated by the taxpayer holding a certificate for the production of straight-run gasoline, with the non-run gasoline produced in accordance with article 182, paragraphs 7 and 12, of this Code (attached). in accordance with article 201, paragraph 14, of the present Code of documents confirming the transfer of the directon-run gasoline produced for processing in petrochemical products, straight-run gasoline, benzene, paraxylene, orthoxylol, certificate for processing of straight-run gasoline and (or) certificate of completion Benzene, para-xylene or orthoxylol). "; d) in paragraph 15: the first paragraph should read: " 15. The deductions shall be multiplied by the factor determined by this paragraph, the sum of the excise tax calculated by the taxpayer holding a certificate for the processing of straight-run gasoline when performing the operations referred to in paragraphs 23 and 24 of paragraph 1 of the article 182 of this Code, as well as in the performance of the operations referred to in article 182, paragraph 1, subparagraph 21, of this Code, with the use of straight-run gasoline produced for the production of straight-run petrol, petrochemical products or for production benzene, paraxylene or orthoxylol and presentation of documents in in accordance with article 201, paragraph 15, of this Code. "; , in the second paragraph," when submitting documents in accordance with article 201, paragraph 15 of this Code ", delete; sixth after the words" when used than the words "the Customs Union" should be replaced by the words "Customs Union" in paragraph 19 of the word "Customs Union". The Customs Union should be replaced by the words "Eurasian Economic Union"; (s) in paragraph 20: paragraph 1 should be supplemented with the words ", and when submitting documents in accordance with article 201, paragraph 20, of this Code"; in the second paragraph of the word " and the submission of documents in accordance with Paragraph 20 of Article 201 of this Code "delete; and) in paragraph 21: paragraph 1 should be supplemented with the words" and when submitting documents in accordance with paragraph 21 of Article 201 of this Code "; in the second paragraph "and the submission of documents in accordance with article 201, paragraph 21 of the present Code" delete; c) add to paragraphs 22 to 24 as follows: " 22. The deducts shall be multiplied by the factor established by this paragraph, the sum of the excises calculated at the time of the transaction referred to in article 182, paragraph 1, of this Code, when presenting the documents referred to in paragraph 22. Article 201 of this Code. With the medium distillates of the taxpayer for bunkering (refilling) of water vessels and (or) installations and structures specified in Article 179-5 of this Code belonging to the taxpayer or a different legal basis, a factor of 2 shall be applied. In other cases of disposal (use) of medium distillates received, a factor of 1 is applied. 23. The deductions shall be multiplied by the factor established by this paragraph, the sum of the excises calculated on the basis of the transactions referred to in article 182, paragraph 1, of this Code, when submitting the documents in accordance with paragraph 23 Article 201 of this Code. When implementing (including on the basis of contracts of assignment, contracts of the commission or agent contracts) of the middle distillates of the Russian organization included in the register of suppliers of bunker fuel, and (or) the Russian organization, licensed for loading and unloading (for dangerous goods in rail transport, inland waterway transport, seaports), or persons who have contracted with an organization included in the supplier roster bunker fuels, contracts that use objects, by means of bunkering (refit) of vessels, foreign organization and export of those medium distillates outside the territory of the Russian Federation as supplies to vessels under the law of the Eurasian Economic Union The economic union applies a factor of 2. In other cases of disposal (use) of such medium distillates, including in respect of the volume of sales of the medium distillates, which have not been removed from the territory of the Russian Federation as supplies on vessels in the territory of the Russian Federation In accordance with the law of the Eurasian Economic Union, a factor of 1 is applied. 24. The deductions shall be multiplied by the factor established by this paragraph, the sum of the excises calculated at the time of the operation referred to in article 182, paragraph 1, of this Code, when submitting the documents in accordance with paragraph 24 Article 201 of this Code. When implemented (including on the basis of contracts of commission, contracts of commission or agency contracts) of medium distillates of the Russian Federation included in the register of suppliers of bunker fuels, outside the Russian territory The Federation, in accordance with the customs procedure for the export of a foreign organization performing work (providing services) related to the regional geological study, geological study, exploration and/or production of hydrocarbons OF THE PRESIDENT OF THE RUSSIAN FEDERATION The organization, which owns the license for the use of the subsoil of the continental shelf of the Russian Federation, and (or) with the executor of the subsoil in accordance with the legislation of the Russian Federation on the continental shelf OF THE PRESIDENT OF THE RUSSIAN FEDERATION A coefficient of 2 is used for the offshore hydrocarbon field. In other cases of disposal (use) of such medium distillates, a factor of 1. "; 17) in article 201: (a) in paragraph 13, subparagraph 2, of the word" taxpayers " The production of straight-run gasoline, to be replaced by the words "the owners of straight-run gasoline"; (b) paragraph 14 should be restated as follows: " 14. The tax deductions referred to in article 200, paragraph 14, of this Code are made when a taxpayer who holds a certificate for the production of straight-run gasoline and/or a certificate of transaction is submitted to the tax authorities. benzene, paraxylene or orthoxylol, the following documents: (1) when transferring from one's own raw upright motor gasoline to process on a dalky basis in petrochemical products, straight-run gasoline, benzene, paraxylene, or orthoxylol: copy of the taxpayer's certificate The production of straight-run gasoline; copies of the taxpayer's contract with a person holding a certificate for the processing of straight-run gasoline and (or) a certificate of benzene, paraxylene or orthoxylol, for processing in The production of straight-run gasoline, straight-run gasoline, benzene, paraxylene or orthoxylol; copies of the certificate for the processing of straight-run gasoline and (or) a certificate for performing operations with the production of straight-run gasoline Benzene, paraxylene or orthoxylol of the person with whom The taxpayer has concluded a contract for processing on a long basis the transfer of straight-run gasoline in petrochemical products, straight-run gasoline, benzene, paraxylene, or orthoxylol; copy of the consignment note (or acceptance act). by the taxpayer of straight-run gasoline to the person holding the certificate for processing and (or) the certificate of benzene, paraxylene or orthoxylol, with which the taxpayer has concluded a processing contract for on a long-term basis of the transferred straight-run gasoline petrochemical, straight-run gasoline, benzene, paraxylene or orthoxylol; the register of invoices issued to the taxpayer (the owner of the straight-run petrol, for the operation referred to in article 182, paragraph 1, paragraph 1, of the Code) by a person holding a certificate for the processing of straight-run gasoline and (or) a certificate of benzene, paraxylene or orthoxylol, which carried out on a long-long basis the processing of the said gasoline in petrochemical products, straight-run gasoline, benzene, paraxylene or orthoxylol. The form and procedure for the submission of invoices to tax authorities is approved by the federal executive authority responsible for the control and supervision of taxes and charges; 2) in the transfer of straight-run gasoline, produced from pressure raw materials, for further processing in petrochemical products, straight-run gasoline, benzene, paraxylene or orthoxylol (straight-run gasoline), which has a certificate for the processing of the straight-run gasoline for petrol and (or) a certificate for benzene, paraxylene or orthoxylol, or other persons holding the evidence (based on the management documents of the owner): copy of the certificate of the taxpayer-the processor of the mangal raw materials for the production of straight-run Gasoline; copies of the contract between the owner of the oil and the taxpayer on the production on the basis of the specified raw material of straight-run gasoline; copies of the contract between the owner of the produced by on the basis of straight-run petrol with the person holding the certificate Recycling of straight-run gasoline and (or) evidence of benzene, paraxylene or orthoxylol, on a long-run basis in petrochemical products, straight-run gasoline, benzene, paraxylene or orthoxylol (if any) ); copies of the certificate for the processing of straight-run gasoline and (or) the certificate of benzene, paraxylene or orthoxylol, with which the owner of the straight-run gasoline was signed on a long-term, commercial production of straight-run gasoline petrochemistry, straight-run gasoline, benzene, paraxylene or orthoxylol (if there is such a contract); copies of the regulatory documents issued to the taxpayer by the owner of the production on straight-run petrol (in the case of The availability of such documents) for the transfer to the person holding a certificate for the processing of straight-run gasoline and (or) a certificate of benzene, paraxylene or orthoxylol with which the owner has concluded a processing contract for on a long-term basis of the transferred straight-run gasoline petrochemistry, straight-run gasoline, benzene, paraxylene or orthoxylol (if there is such a contract); copies of the certificate for processing of straight-run gasoline and (or) evidence of benzene, paraxylene or orthoxylol Owners of raw materials (if there is such evidence); copies of the consignment note for the export of straight-run gasoline or an act of acceptance-the transfer of straight-run gasoline to the owner of a long-processed raw material. straight-run gasoline and (or) certificate of Benzene, paraxylene or orthoxylol (if there is such evidence) or other persons who have the indicated evidence (if the owner of the mangy documents are in place). "; , paragraph 15, should be added to the next paragraph. maintenance: " In case the tax payer is used in the tax period on straight-run gasoline for the production of simultaneously various petrochemical products and (or) excisable products, the procedure for determining the amount of the excise duty related to straight-run gasoline used to produce these petrochemical products and (or) excisable products are established by the taxpayer's accounting policy for taxation purposes. The order may be changed in the case of changes in the applicable production technology or from the start of the new tax period, but not before the next 24 consecutive tax periods. "; , in paragraph 17: in Replace the first word of the "Customs Union" by "Eurasian Economic Union"; in subparagraph 1 of the word "Customs Union" should be replaced with the words "Eurasian Economic Union"; in subparagraph 4 of the word " from the territories States members of the Customs Union The customs union "shall be replaced by the words" from the territories of the member states of the Eurasian Economic Union (EEU), which is a commodity of the Eurasian Economic Union ", the words" international treaties (agreements) concluded by the Government of the Eurasian Economic Union (EEU). OF THE PRESIDENT OF THE RUSSIAN FEDERATION the words "aircraft"; in a paragraph in the third paragraph In paragraph 5, replace the word "aircraft" with "aircraft"; e) to read: " 22. The tax deductions provided for in article 200, paragraph 22, of this Code are made when a taxpayer who has a certificate provided for in article 179-5 of this Code is submitted to the tax authorities of the following documents: 1) copies of the certificate provided for in Article 179-5 of this Code; (2) copies of the contract of supply (purchase) of the fuel for the purposes of this chapter to the middle distillates, the taxpayer with the Russian organization- supplier of specified fuel; 3) when used received average distillates of the taxpayer for bunkering (refuelling) vessels (installations, platforms located in domestic seawater, in the territorial sea, on the continental shelf of the Russian Federation, in exceptional cases) In addition to the documents referred to in paragraphs 1 and 2 of this paragraph, the Russian Federation Economic Area (Russian Federation) or the Russian part of the Caspian Sea (or the Russian sector) shall be provided with copies: of the list of consignment notes and (or) -fuel and/or other fuel delivery instruments, of which this chapter relates to medium distillates confirming the receipt by the taxpayer of such fuel. The specified registry is free-form and must include the following information: document name, date and document number for fuel supply, fuel type, quantity of fuel loaded; bunkering registry Receipts, and/or consignment notes, and (or) requirements, and (or) orders confirming actual receipt of fuel for the purpose of this chapter for medium distillates, water vessels (installations, facilities referred to in paragraph 1, subparagraph 2) 179-5 of this Code, located in inland waters, in on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part of the Caspian Sea bottom, operated by the taxpayer on property rights or any other legal basis signed by the head of the taxpayer's organization or by an authorized representative. The registry shall be in any form and shall include the following particulars: the name of the document, its date and number, the place of filling (port where applicable), the type of fuel, the quantity of fuel loaded in tonnes; and Fuel report (randomly generated) demonstrating the actual use of fuel for this chapter to medium distillates, by vessels (installations, structures referred to in paragraph 1, subparagraph 2) Articles 179-5 of this Code, located in inland waters, in on the continental shelf of the Russian Federation, in the exclusive economic zone of the Russian Federation or in the Russian part of the Caspian Sea bottom, operated by the taxpayer on property rights or any other legal basis signed by the head of the taxpayer or by an authorized representative. 23. The tax deductions provided for in article 200, paragraph 23, of this Code are made when the taxpayer is submitted to the tax authorities of the following documents: (1) a copy of the notification of the federal executive branch, on the provision of public services and management of State property in the field of maritime and river transport, the inclusion of the taxpayer in the register of bunker fuel suppliers, or a copy of the technical passport of the oil base, operating at the date of submission to the tax authority, and copies of the licence Implementation of loading and unloading activities (for dangerous goods in rail transport, inland waterway transport, seaports), or a copy of the contract which uses facilities through which Bunkering (refilling) of water vessels entered into by the taxpayer with a Russian organization included in the register of suppliers of bunker fuel; 2) copies of the contract of commission, contract of commission or agency contract a taxpayer with a procurer, a commissionaire or an agent, Providing the taxpayer with the implementation of article 182, paragraph 1, paragraph 1, of the present Code of Distillate Implementation (on the basis of the middle distillates, through a procurador, commissioner or agent) instructions, commission contract or agency contract); 3) copies of the taxpayer's contract with a foreign legal entity for the supply of fuel for the purpose of this chapter for medium distillates (or, if the contract contains information that constitutes a State secret, extracts from it containing The information required for the tax control); (4) copies of the documents confirming that the fuel has been realized for the purpose of this chapter for medium distillates, a foreign organization, as specified in the Paragraph 3 of this paragraph (primary documents issued in the name of the foreign organization specified in the contract); 5) in the case of the export of fuel for the purpose of this chapter to the middle distillates, beyond OF THE PRESIDENT OF THE RUSSIAN FEDERATION of this paragraph, copies of documents confirming the export of fuel from the territory of the Russian Federation carried out by the taxpayer for the purposes of this chapter to medium distillates will be provided as provisions in water vessels. in accordance with the law of the Eurasian Economic Union (copies of transport, shipping or other documents containing information on the quantity of supplies confirming the export of such supplies outside the territory of the Russian Federation). Federation of Water Courts). 24. The tax deductions provided for in article 200, paragraph 24, of this Code are made when the taxpayer is submitted to the tax authorities of the following documents: (1) a copy of the notification of the federal executive branch, on the provision of public services and management of public property in maritime and river transport, the inclusion of a taxpayer in the registry of bunkering suppliers; 2) copies of the contract of the taxpayer for the supply of fuel, for the purposes of this chapter, on average Distillate (or, if the contract contains information constituting a state secret, extracts containing information necessary for tax control) with a foreign organization performing work (providing services), related to the regional geological study, geological study, exploration and/or extraction of hydrocarbons on the continental shelf of the Russian Federation, on the basis of a contract with the organization holding the licence for the use of the site OF THE PRESIDENT OF THE RUSSIAN FEDERATION In accordance with the legislation of the Russian Federation on the continental shelf of the Russian Federation for the establishment, operation and use of facilities, installations referred to in paragraph 1 (2) 179-5 of this Code, artificial islands on the continental shelf of the Russian Federation, and (or) with the operator of the new offshore hydrocarbon field. In the event that the fuel supplied for the purposes of this chapter is carried out on the contract of commission, contract of commission, or agency contract, the taxpayer submits the contract to the tax authorities Commission, contract of commission or agency contract (copies of specified contracts) and contract (copy of contract) of the person carrying out the supply of the fuel for the purposes of this chapter in the middle distillates, on behalf of the taxpayer (in accordance with with the treaty of commission, contract of commission or agency agreement), c A foreign organization performing work (providing services) related to regional geological study, geological study, exploration and/or hydrocarbon production on the continental shelf of the Russian Federation; 3) Register of consignment notes and (or) acts of acceptance-transfer of fuel and (or) other documents for the supply of fuel, which are for the purpose of this chapter, to the middle distillates confirming the transfer of the foreign organization performing the work (providing services), geological study, geologic The study, exploration and/or extraction of hydrocarbons on the continental shelf of the Russian Federation. The registry shall be free-form and include the following information: document name, date and document number for fuel supply, fuel type, quantity of fuel loaded; 4) copies of the contract The organization, which owns the license for the use of the subsoil of the continental shelf of the Russian Federation, and (or) the executor of the subsoil in accordance with the legislation of the Russian Federation on the continental shelf of the Russian Federation THE RUSSIAN FEDERATION Article 179-5, paragraph 1, of this Code, artificial islands on the continental shelf of the Russian Federation and the (or) operator of a new offshore hydrocarbon field with a foreign entity A fuel used for the purpose of this chapter to medium distillates; 5) customs declaration (copies thereof) with the stamps of the Russian customs authority which produced the goods in the customs procedure of export and of the Russian customs of the place where the goods were removed from the customs territory The Eurasian Economic Union; 6) copies of transport or shipping documents or other documents with Russian customs marks of departure: instructions for the shipment of exported petroleum products from indication of the unloading port with "Loading authorized" of the Russian Customs authority of the place of departure; bill of lading for the carriage of exported petroleum products, in which the "Port of Unlading" box indicates a place outside the unloading area. of the Russian Federation. "; 18) in article 202, paragraph 4 Replace the words "Customs Union" with the words "Eurasian Economic Union"; 19) in article 203-1: (a) the title should read: " Article 203-1. The procedure for recovering the excise tax on individual categories taxpayers "; b) paragraph 1 should read: " 1. In the event that tax deductions exceed the total amount of the calculated tax, the difference is repayable (set-off, return) in the manner established by this article to the following taxpayers: 1) having a certificate for the processing of straight-run gasoline; 2) with a certificate of benzene, paraxylene or orthoxyloom; 3) with a certificate in accordance with Article 179-5 of the present Code; 4) on the Register of Exploration OF THE PRESIDENT OF THE RUSSIAN FEDERATION The percentage referred to in paragraph 7 of this article (if paid), and to pay the accrued interest in the manner prescribed by paragraph 14 of this article, " delete; 20) in article 204: a) 3 to 1, amend to read: " 3-1. The excise duty shall be paid not later than the 25th day of the third month following the tax period followed by the following tax payers: 1) with a certificate of registration of the person performing the duty on straight-run gasoline-on performing operations with straight-run gasoline; 2) with a certificate of registration of the person engaged in operations with benzene, paraxylene or orthoxylol, in the commission of operations with benzene, paraxylene or orthoxylol; 3) which have a certificate of registration of the organization medium distillates, operations with medium distillates (unless otherwise fixed by paragraph 3-2 of this article); 4) with a certificate of registration of the organization performing the denatured transactions by ethyl alcohol, in operations of denatured ethyl alcohol; 5) included in the registry of operators of civil aviation of the Russian Federation and holding a certificate (certificate) of the operator, in the commission of transactions with Aviation Kerosene. "; b) to supplement paragraph 3-2 , to read: " 3-2. In accordance with article 182, paragraph 1, subparagraphs 30 and (or) 31, of this Code, the payment of the excise duty shall be made not later than the 25th of the sixth month following the tax period. in paragraph 4: , paragraph 4: "When performing operations recognized by the object of taxation under sub-items 21, 23-29" Article 182, paragraph 1, of this Code, the payment of excise duty shall be made at the place of residence. the taxpayer. "; to supplement the paragraph with the following paragraph: " When performing operations recognized by the tax object in accordance with article 182, paragraph 1, subparagraphs 30 and 31, of the present Code, the payment of excise duty shall be made at the place where the taxpayer is located and (or) at the location of the separate units in the operations they perform. "; g) the first paragraph 5 should read: " 5. Taxpayers are required to report to the tax authorities at their place of residence, as well as the location of each separate unit in which they are held, unless otherwise provided by this paragraph or paragraph 5-1 of this article, the tax declaration for the tax period in respect of the operations they perform, as recognized by the object of taxation in accordance with this chapter, at the latest by the 25th day of the month following the tax period, and The taxpayers referred to in paragraph 3-1 of this Article-not later than the 25th in the third month following the reporting period. "; d) add the following content to 5-1: " 5-1 ". Taxpayers who commit the transactions referred to in subparagraphs 30 and (or) 31 of article 182 of this Code, in respect of such transactions, submit a tax declaration within a period not later than the 25th of the sixth month following the tax year. the period in which the transactions are committed. "; (e) in paragraph 6 of the word" Customs Union "to replace the words" Eurasian Economic Union "; in paragraph 8, replace the words" Customs Union "with the words" Eurasian Economic Union ". economic union "; c) in paragraph 9, subparagraph (4), of the word" Customs " in paragraph 10: in the first word of the word "Customs Union" to replace the words "Eurasian Economic Union"; in the paragraph of the fourth word "Customs" replace the words "Eurasian Economic Union" by the word "Eurasian Economic Union" in paragraph 12: , in subparagraph 2 of the word "Customs Union", replace the words "Eurasian Economic Union"; L) in paragraph 9 of paragraph 13 of the word The Customs Union should be replaced by the words "Eurasian Economic Union"; In the first paragraph of paragraph 14, the words "Customs Union" should be replaced with "Eurasian Economic Union"; in paragraph 15, subparagraph 4, of the word "Customs Union", replace the words "Eurasian Economic Union" with the words "Eurasian Economic Union"; (o) In the fourth paragraph of paragraph 17, the words "Customs Union" should be replaced by the words "Eurasian Economic Union" in paragraph 21: in the first word of the "Customs Union" to replace the words "Eurasian Economic Union". in paragraph 7 of the word "Customs Union" In the words "Eurasian Economic Union"; in article 205, the words "Customs law of the Customs Union" should be replaced by the words "the rights of the Eurasian Economic Union"; as follows: "24), in the form of a difference between the amount of the tax deductions from the excise duties on the operations specified in subparagraphs 21, 23 to 31 of paragraph 1 of article 182 of this Code, and the amounts of the excise tax;"; 23) Article 333-33, paragraph 1, should be supplemented with the following: "9-2) for issuing a certificate of registration of a person performing an operation with medium distillates-3,500 roubles;". Article 2 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, paragraphs 1 to 22, of this Federal Act. 2. Article 1, paragraphs 1 to 22, 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. President of the Russian Federation Vladimir Putin Moscow, Kremlin November 23, 2015 N 323-FZ