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Amending Article 12 Of Part One And Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в статью 12 части первой и часть вторую Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Article 12 of Part One and Part Two of the Tax Code of the Russian Federation adopted by the State Duma on June 30 2015 Approved by the Federation Council on July 8, 2015 Article 1 Article 12, paragraph 7, of the first Tax Code Russian Federation (Legislative Assembly of the Russian Federation) Federation, 1998, No. 31, sect. 3824; 1999, N 28, sect. 3487; 2004, N 31, est. 3231; 2010, N 31, st. 4198; 2013, N 44, sect. 5646; 2014, N 40, sect. 5315; N 48, sect. 6663) add the following paragraphs: " Legislative (representative) bodies of the State authorities of the constituent entities of the Russian Federation and representative bodies of municipalities in cases, order and limits which is provided for in this Code and is entitled to set according to special tax regimes: business activities for which special tax regime can be applied; restrictions on Transition to a special tax regime and to apply special tax regime; tax rates, depending on the categories of taxpayers and types of business activity; specifics of the tax base definition; tax breaks, and the grounds and the order in which they are applied. ". Article 2 Article 2 of the Russian Federation Tax Code (Legislative Assembly Russian Federation, 2000, 3340; 2001, N 53, sect. 5023; 2002, N 30, est. 3021; 2003, N 1, est. 6; 2008, N 48, est. 5519; 2012, N 26, est. 3447; 2014, N 30, sect. 4245; N 48, sect. 6660, 6663; 2015, N 1, st. (30) The following changes: 1) in article 346-20: (a), add the following sentence: " The law of the constituent entities of the Russian Federation may set tax rates between 1 and 6 per cent Taxpayers ' categories. In the cases referred to in paragraphs 3 and 4 of this article, the laws of the constituent entities of the Russian Federation may establish a tax rate of 0 per cent. "; b) in paragraph 3: the third paragraph should read as follows: " For the periods of 2017-2021, the tax rate may be reduced to 3 percent if the tax object is income reduced by the amount of expenses. In this case, tax rates can be fixed according to the categories of taxpayers and types of business activity. "; paragraphs 4 and 5 of the void; in paragraph 4, paragraph 4, add In the words "as well as in the field of domestic services"; 2) article 346-31 should read: " Article 346-31. Tax rate 1. The single tax rate shall be set at 15 per cent of the value of the accrued income, unless otherwise specified in paragraph 2 of this article. 2. The normative legal acts of the representative bodies of the municipal districts, urban districts, the laws of the cities of Moscow, St. Petersburg and Sevastopol can set the rates of a single tax between 7.5 and 15 percent depending on the categories of taxpayers and the types of business in respect of which a single tax may be applied. "; 3) paragraph 2 of article 346-43, add 48 to 63 as follows: " 48) Public catering services provided through the organization's facilities Catering services without a visitor's room; 49) provision of services for slaughtering, transportation, distillation, grazing; 50) leather and leather products; 51) collection and harvesting of forest products resources, non-wood forest resources and medicinal plants; 52) drying, processing and canning of fruits and vegetables; 53) production of dairy products; 54) production of fruit Materials, growing of vegetable gardens and herb seeds; 55) production of bakery and flour confectionery; 56) commodity and sport fishing and fish farming; 57) forestry and other forestry; 58) interpretation; 59) care for the elderly and disabled; 60) collection, treatment and disposal of waste, as well as treatment of secondary raw materials; 61) cutting, processing and finishing of stone for monuments; 62) Service delivery (work) on programme development for computers and databases (software and IT products), adaptation and modification; 63) repair of computers and communications equipment. "; 4) in article 346-50, para. 3: a) the first paragraph should be supplemented by the words ", as well as in the field of household services"; b) the third paragraph after the words "scientific sphere," with the words "as well as in the sphere of household services of the population,". Article 3 Paragraphs 5 and 6 Article 2, paragraph 15, of the Federal Law dated November 29, 2014" On introducing changes to the first and second Tax Code of the Russian Federation in connection with the adoption of the federal law on development The Crimean Federal District and the free economic zone in the territory of the Republic of Crimea and the city of Sevastopol 6660) to be declared invalid. Article 4 This Federal Law shall enter into force after one month from the date of its official publication and not earlier than the first number of the regular tax period. President of the Russian Federation Vladimir Putin Moscow, Kremlin 13 July 2015 N 232-FZ