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On Amendments To Chapter 21 Of Part Two Of The Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в главу 21 части второй Налогового кодекса Российской Федерации

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RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part Two Chapter 21 of the Tax Code of the Russian Federation adopted by the State Duma on May 20, 2016 Approved by the Federation Council on 25 May 2016 Article 1 Chapter 21 of Part Two of the Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 32, sect. 3340; 2001, No. 1, sect. 18; 2002, No. 22, sect. 2026; 2003, No. 28, sect. 2886; 2004, No. 27, sect. 2711; No. 35, sect. 3607; 2005, No. 30, sect. 3101, 3128, 3129, 3130; No. 52, sect. 5581; 2006, No. 10, sect. 1065; No. 31, sect. 3436; 2007, No. 23, est. 2691; No. 45, sect. 5417, 5432; 2008, No. 26, st. 3022; No. 48, sect. 5519; 2009, No. 48, sect. 5731; No. 51, sect. 6155; No. 52, sect. 6444; 2010, No. 31, sect. 4198; No. 45, sect. 5750; No. 48, Text 6247, 6250; 2011, No. 27, sect. 3881; No. 30, sect. 4593; No. 45, est. 6335; No. 48, sect. 6731; 2012, No. 27, sect. 3588; No. 31, sect. 4334; No. 53, sect. 7619; 2013, No. 14, sect. 1647; No. 23, sect. 2889; No. 26, sect. 3207; No. 40, sect. 5038; No. 52, sect. 6985; 2014, No. 16, est. 1838; No. 23, sect. 2936; No. 30, sect. 4239; No. 48, sect. 6660, 6663; 2015, No. 1, article 5; No. 14, sect. 2023; No. 48, sect. 6,689) the following changes: 1) in article 165: (a) in the first paragraph of paragraph 1, the words "and the tax deductions" should be replaced by the words ", as well as tax deductions for the implementation of the commodities referred to in the third paragraph of paragraph 10 of this article, "; b) in the first paragraph of paragraph 8 of the words" and tax deductions ", delete; in paragraph 9: , in the second paragraph of the word" return to the taxpayer ", replace the word" deduction "with the words" 176 and 176-1 ". replace with the words "171 and 172"; in paragraph 3 of the word "return" Replace the words "the taxpayer" with the words ", 171 and 176-1" with the words "171 and 172"; , in paragraph 18, replace the words "refund to the taxpayer" with the word "deduction", the words "176 and 176-1" should be replaced with the words "171 and 172"; In the twenty-first paragraph, the words "refund to the taxpayer" would be replaced by the words "176 and 176-1" with the words "171 and 172"; , paragraph 20, third paragraph, replace the words "reparation to the taxpayer" with the word "deduction", the words " "176 and 176-1", replace "171 and 172"; , para. 10 , to read: " 10. The documents (including registries) referred to in this article are submitted by taxpayers to justify the application of the tax rate of 0 per cent at the same time as the tax declaration. The procedure for determining the amount of the tax related to goods (work, services), property rights acquired for the production and/or sale of goods (works, services) that are subject to tax rates of 0 interest is established by the taxpayer's accounting policy for tax purposes. The provisions of this paragraph shall not apply to transactions for the sale of goods referred to in paragraph 1 (except commodities) and article 164, paragraph 1, subparagraph 6, of this Code. For the purpose of this chapter, commodities are mineral products, chemical products and related industries, wood and wood products, charcoal, pearls, precious and semiprecious stones, precious metals, precious metals and articles. The codes of the types of goods listed in this paragraph are determined by the Government of the Russian Federation in accordance with a uniform commodity nomenclature of the Eurasian Economic Union. "; 2) in article 169: (a) in paragraph 3: subparagraph 1 after the words "of this Code" should be supplemented with the words ", unless otherwise specified in subparagraph 1 to 1 of this paragraph"; , add the following: " 1-1) at of transactions for the sale of goods not subject to taxation (exempt from taxation) in accordance with article 149 of the Code, removed from the territory of the Russian Federation to the territory of a member state of the Eurasian Economic Union; "; b) paragraph 5 15) the code of the goods in accordance with the unified commodity nomenclature for foreign economic activity of the Eurasian Economic Union. The particulars referred to in this subparagraph shall be specified in respect of goods exported outside the territory of the Russian Federation to the territory of a member State of the Eurasian Economic Union. "; the following paragraph: "The provisions of this paragraph do not apply to the operations for the sale of goods referred to in paragraph 1 (except commodities) and article 164, paragraph 1 (6) of this Code." Article 2 1. This Federal Law shall enter into force not earlier than one month after its official publication and not earlier than the first number of the regular tax period on value added tax. 2. The provisions of article 165, paragraphs 1, 8 and 10, article 172, paragraph 3, of the Second Tax Code of the Russian Federation (as amended by the present Federal Act) The Act applies to the value added tax value of goods (works, services), property rights used in transactions for the sale of goods referred to in paragraph 1 (excluding commodities) and (or) paragraph 6 of the paragraph 1 article 164 of Part Two The Russian Tax Codeand accepted from the day of the entry into force of this Federal Law. President of the Russian Federation Vladimir Putin , Kremlin 30 May 2016 No. 150-FZ