RUSSIAN FEDERATION FEDERAL LAW On Amendments to Part One and Chapter 22 of Part Two of the Tax Code of the Russian Federation Adopted by the State Duma on 25 March 2016 Approved by the Federation Council on 30 March 2016 Article 1 Article 1 Article 1 of the Tax Code of the Russian Federation Russian Federation (Legislative Assembly of the Russian Federation) Federation, 1998, No. 31, sect. 3824; 1999, N 28, sect. 3487; 2006, N 31, sect. 3436; 2008, N 48, sect. 5519; 2011, N 47, sect. 6611; N 49, sect. 7014; 2013, N 26, st. 3207; N 30, sect. 4081; N 40, sect. 5037; 2014, N 45, sect. 6158; N 48, sect. 6657; 2015, N 1, article 15; N 24, est. 3377) the following changes: 1) Article 70, paragraph 2, shall be supplemented by the words "unless otherwise provided by this Code"; 2) Article 74-1 to supplement paragraph 8-1 as follows: " 8-1. The maximum amount of one bank guarantee and the maximum amount of all simultaneous bank guarantees issued by one bank included in the list for the acceptance of these guarantees by the tax authorities shall be established by the Government. OF THE PRESIDENT OF THE RUSSIAN FEDERATION including the provisions of this article. "; 3) Article 88 to supplement paragraph 8 to 4 as follows: " 8-4. In the case of a tax declaration on excise duties on excise duties, in which the tax deductions provided for in article 200 of this Code are made in connection with the buyer's return to the taxpayer of previously sold excisable goods (except for alcohol and (or) excisable alcohol-containing products), tax declaration on excise duties, submitted in connection with the return of the taxpayer by the alcoholic and (or) excisable alcohol-containing products of ethyl alcohol supplier-ethyl alcohol, tax declaration Excise tax deductions of excise taxes paid by the taxpayer during the import of excise goods on the territory of the Russian Federation, in the future used as a raw material for the production of excisable goods, the tax authority to the right To request primary and other documents from the taxpayer confirming the return of the excisable goods and the validity of the application of the tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds. ". Article 2 Amend Chapter 22 of Part Two The Russian Federation Tax Code (Russian Federation Law Assembly 2000, N 32, st. 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 28, est. 2886; 2004, 27, sect. 2711; N 31, st. 3222; 2005, N 30, est. 3101, 3118; 2006, N 31, sect. 3433, 3436; 2007, N 1, st. 31; N 21, est. 2461; N 45, sect. 5417; 2009, N 48, sect. 5732; 2010, N 31, est. 4198; N 48, sect. 6247; 2011, N 30, sect. 4566, 4575; N 49, sect. 7016; 2012, N 27, sect. 3588; N 49, sect. 6748; N 53, sect. 7584; 2013, N 30, est. 4081; N 40, sect. 5039; 2014, N 48, sect. 6647; 2015, N 24, 3377; N 48, sect. 6689), the following changes: 1) paragraph 1 (1) of Article 179-5, amend to read: " (1) Vessels, inland navigation and (or) mixed (river-sea) navigation vessels used for navigation or Merchating (hereinafter referred to as "water vessels") entitled to navigation under the State Flag of the Russian Federation; "; 2) the first indent of article 181, paragraph 1, after the words" aviation kerosene, " to supplement the words "condensate of gas stable,"; 3) in Article 184: a) Paragraphs 9 to 16 of paragraph (2) should be declared null and void; b) to supplement paragraphs 4 to 8 as follows: " 4. Taxpayers who carry out the sale outside the territory of the Russian Federation in accordance with the customs procedure for the export of alcoholic and (or) excisable alcohol-containing products for which paragraph 8 Article 194 of this Code establishes the obligation to pay the advance payment of the excise duty and has the right to submit one bank guarantee to the tax authority in order to be exempt from paying the advance payment of the excise duty and from paying the excise duty. Alcohol and (or) excisable alcohol-containing products; OF THE PRESIDENT OF THE RUSSIAN FEDERATION The taxpayers specified in this paragraph represent a bank guarantee and a notice of exemption from the payment of the advance payment of the excise duty in the order and time provided for in Article 204, paragraph 14 of the current excise duty. Code. The bank guarantee provided for in this paragraph shall be provided by a bank included in the list of banks meeting the requirements set out in Article 74-1 of this Code for the purpose of issuing bank guarantees for the purposes of taxation. Bank guarantee applies the requirements set out in Article 74-1 of this Code, taking into account the following peculiarities: the amount to which the bank guarantee is issued must ensure the performance of the obligation of the taxpayer for the payment of the excise (advance payment of the excise duty) in the amount calculated in accordance with paragraph 8 of Article 194 of this Code, from which it is exempt under this bank guarantee; The bank guarantee must be at least 12 months The tax period in which the purchase was effected (entry into the territory of the Russian Federation from the territories of the States members of the Eurasian Economic Union) ethyl alcohol or transactions recognized by the tax object in the In accordance with article 182, paragraph 1, subparagraph 22, of this Code, the bank guarantee must provide for the bank's obligation to pay the amount of the bank guarantee in respect of the unpaid part of the bank. or not a full amount of the excise duty (advance payment of excise), in the case of: Payment or incomplete payment by the taxpayer within the time limit prescribed in article 204, paragraph 3, of this Code, for the alcohol and (or) excisable alcohol-containing products made of ethyl alcohol, Purchase (transfer under article 182, paragraph 1, paragraph 1, of this Code), entry into the territory of the Russian Federation from the territories of the member states of the Eurasian Economic Union to which the taxpayer has been granted exemption from Payment of an advance payment of excise in connection with the presentation of the bank Guarantees; non-payment of an advance payment of an advance payment of an advance payment that arises under paragraph 6, subparagraph 2, of this article. The time frame for the bank guarantee provided for in this paragraph shall be tax periods commencing from the month following the tax period in which the purchase was made (transfer under subparagraph Article 182, paragraph 1, of this Code), entry into the territory of the Russian Federation from the territories of the member states of the Eurasian Economic Union of ethyl alcohol, which is the goods of the Eurasian Economic Union, to the tax authorities. the period of the 250 calendar day from the beginning of the first The tax period of the calculation period. 5. The tax authority is obliged to send to the bank that issued the bank guarantee referred to in paragraph 4 of this article, the notification of the discharge of the bank's obligation under this bank guarantee if the total amount of the actual performance the liabilities provided by the bank guarantee correspond to the sum of the excise and (or) advance payment of the excise tax in respect of which exemption from the payment of the budget on the basis of the said bank guarantee, calculated on the basis of in accordance with article 182, paragraph 1, of the Convention of this Code), imported into the territory of the Russian Federation from the territories of the member states of the Eurasian Economic Union, the volume of ethyl alcohol, taking into account actual losses in the process of transportation, storage, movement in the structure of one The organization and subsequent processing of technological processing within the limits of natural utenutenuuutenutenuuuuuuutenurialutun, approved by the authorized federal executive authority. This notification is sent not later than the eight days following the end of the calorical tax return of the tax declaration on the excise tax, the results of which the tax authority has confirmed the conformity of the total amount The actual execution of the obligations secured by the bank guarantee, the sum of the excise tax and/or the advance payment of the excise tax, in respect of which exemption from payment to the budget on the basis of this bank guarantee. However, the total amount of actual performance by the taxpayer of the liabilities secured by the bank guarantee is calculated by adding the following values: excises paid for tax periods of the estimated time OF THE PRESIDENT OF THE RUSSIAN FEDERATION Eurasian Economic Union Alcohol and (or) Excise The import into the territory of the Russian Federation from the territories of the States members of the Eurasian Economic Union The economic union (taking into account actual losses during transportation, storage, movement within the structure of one organization and subsequent technological processing within the rules of nature, approved by the authorized federal authority) ) to which the taxpayer has been granted exemption from Payment of an advance payment of excise in connection with the presentation of the said bank guarantee; the sum of the excise tax, the grounds for exemption from which the tax period has been confirmed based on the results of the [ [ tax system]] OF THE PRESIDENT OF THE RUSSIAN FEDERATION Excise-type alcohol-based ethyl products in accordance with article 182, paragraph 1, of the Code of Criminal Law, the importation into the territory of the Russian Federation from the territories of the member States of the Eurasian Economic Union (taking into account actual losses in the process of procurement). transport, storage, movement within the structure of one organization and subsequent technological processing within the limits of natural attrition approved by the authorized federal executive authority) to which the taxpayer has been granted Exemption from advance payment of excise due to submission The specified bank guarantee; the amount of the advance payment of the excise duty paid pursuant to paragraph 6, paragraphs 2 and 3, of this article. Excise amounts paid under the alcohol and (or) excisable alcohol containing products, taken into account in determining the amount of actual performance of the obligations secured by the relevant bank guarantee, recounting in the said The objectives of other bank guarantees are non-negotiable. The procedure for determining the amount of alcohol and (or) excise-type alcohol-containing products made from ethyl alcohol in the procurement (art. 182, para. 1, art. 182 of the present Code), import into The territory of the Russian Federation from the territories of the member states of the Eurasian Economic Union, to which the taxpayer is granted exemption from the payment of the advance payment of the excise duty in connection with the presentation of the bank guarantee, is established. The accounting policy adopted by the taxpayer for taxation purposes. The sum of the excise tax, the justification for the exemption from payment of which is exported outside the territory of the Russian Federation in accordance with the customs procedure of export and exported from the territory of the Russian Federation to the territory of the Russian Federation. The member states of the Eurasian Economic Union alcoholic and (or) excisable alcohol-containing products are confirmed according to the results of the [ [ tax system]], based on the following documents: the Convention on the Rights of the In the case of a violation of the Russian Federation's legislation on taxes and duties, the excise duty is not to be found. The tax authority sends the said message to the taxpayer within seven days from the day of the end of the inspection; a judgement rendered in accordance with article 101 of the present Code-in the event that the results of the tax system include: The audit is an act of tax verification. Prior to the date of the said decision, the amount of the excise tax, the validity of which is confirmed, shall be determined on the basis of the act of kameral tax audit. 6. In order to fulfil the obligations provided by the bank guarantee referred to in paragraph 4 of this article, the following acts shall be performed: 1) in case of failure to pay or an incomplete payment within the period set out in article 204, paragraph 3 of this Code, the taxpayer who introduced a bank guarantee, excise duty for each tax period during the period of validity of the bank guarantee, in which the sale of alcoholic and (or) excisable alcohol-containing products was carried out on OF THE PRESIDENT OF THE RUSSIAN FEDERATION The expiry of the period stipulated in article 204, paragraph 3, of this Code, shall require the taxpayer to pay the excise duty on the amount of the advance payment of the excise tax on the basis of actual payment. The amount of ethyl alcohol imported into the territory of the Russian Federation from the territories of the member states of the Eurasian Economic Union actual loss in the process of transport, storage, movement in the structure of the organization and subsequent technological processing within the limits of natural attrition rates approved by the authorized federal executive body) used for the production of alcohol and alcohol in the specified tax periods (or) excisable alcohol-containing products, as well as the sum of penalties. In doing so, penalties are imposed in accordance with Article 75 of this Code, starting from the day following the expiration of Article 204, paragraph 3, of this Code of the time for the payment of the excise duty on the sold alcoholic and (or) excise duty. 2) if the total amount determined by adding the sum of the excise duties specified in paragraphs 4 and 5 of paragraph 5 of this article is less than the amount of the advance payment from which the taxpayer was paid Released on the basis of the bank guarantee referred to in paragraph 4 of this article, The taxpayer loses the right to be exempted from paying the advance payment of the excise duty in the amount corresponding to the difference between the specified amount of the excise duty and the advance payment of the excise duty. The taxpayer is obliged to pay the advance payment of the excise tax in the amount of the specified difference not later than the 25th day of the month, next month, which is the 250 calendar day since the start of the first tax period of the calculation period; " (3) In the case of non-payment or incomplete payment by the taxpayer of an advance payment of an advance in the amount of the difference referred to in paragraph 2 of this paragraph, the tax authority shall, within eight days following the expiration of the period specified in the subparagraph is sending a claim for payment within eight days to the taxpayer The corresponding amount of the advance payment of excise duties, penalties and fine. At the same time, penalties are awarded in accordance with article 75 of the present Code, starting from the 25th day of the month following the month of the first day of the first tax period of the calculation period. In case of failure or partial payment by the taxpayer-manufacturer of alcohol and (or) excise duty containing products of advance payment of excise duty on the time limit set in the requirement to pay the advance payment of excise tax, tax evasion. The authority shall, not later than five days from the date of expiry of the claim, direct the bank to the guarantor for payment of the sum of money on the bank guarantee in respect of the amount of the advance payment that has not been paid or paid in full by the taxpayer Excise. In the case of default by the guarantor bank, the tax authority shall exercise the right of undisputed cancellation of the amount specified in the claim. No later than three days after the bank's guarantor of the obligation to pay the money on the bank guarantee, the tax authority sends the taxpayer to the alcohol and (or) excise alcohol-containing products Amended penalty and fine. In case of failure or partial payment by the taxpayer of the amount specified in the claim (qualified claim), the obligation to pay the amount is enforced through the application of recovery of funds in the accounts or other property of the taxpayer by the decision of the tax authority concerning the recovery of a specified amount, taken after the taxpayer's non-performance of the claim (qualified claim), in the order and time set by articles 46 and 47 of the present Code. 7. The amount of the advance payment of the excise duty paid in accordance with paragraphs 2 and 3 of paragraph 6 of this article and article 204, paragraph 13, of this Code (including the guarantor bank), is further deduced from the advance payment and (or) reimbursement (set-off, return) the taxpayer, in accordance with the procedure established by this chapter. 8. No later than the day after the issuance of the bank guarantee, the bank notifies the tax authority at the taxpayer's place of the issuance of a bank guarantee in the manner determined by the federal executive authority control and supervision in the field of taxes and fees. "; 4) Article 187 is supplemented by paragraph 14, reading: " 14. The tax base, calculated by the taxpayer for the operations of alcohol and (or) excisable alcohol-containing products, is not reduced by the amount of specified products returned by the buyer. "; 5) in article 198: (a) In paragraph 7: the first paragraph should read: " 7. In the case of exportation of excisable goods outside the territory of the Russian Federation, in accordance with the customs procedure, to confirm the justification for exemption from payment of the excise duty provided under paragraphs 2, 2-1 and 4 of Article 184 of this Code, as well as refunds of the excise duties paid by the taxpayer in the absence of the bank guarantee provided for in article 184, paragraphs 2 and 4, of this Code, and the sums of the excise tax paid by the taxpayer and subject to in accordance with article 200 of the present Code, Article 201 of this Code provides that the following documents shall be submitted to the tax authority at the taxpayer's place of account: "; , paragraph 8 of subparagraph 4, shall be declared void; add the following paragraphs to the following paragraphs: " The documents referred to in this paragraph are submitted to the tax authorities: tax payers who have provided the bank guarantee provided for in article 184, paragraph 2, of this Code, as well as by the taxpayers in question. paragraph 2-(1) of the Code,-within six months from the date of submission to the tax authority of the tax declaration on excise duties for tax period, which is the date of exemption from taxation of excises operations determined according to Article 195 of this Code; tax payers who have provided the bank guarantee provided for in article 184, paragraph 4, of this Code, no later than the 25th day of the month following the month of the 250 calendar month day from the start of the first tax period of the calculation period. In the case of non-submission or partial submission to the tax authority of the documents referred to in this paragraph confirming the export of excisable goods outside the territory of the Russian Federation in accordance with the Customs Convention of the Russian Federation The procedure of export, excise on specified excisable goods shall be paid in accordance with the procedure established by this chapter in respect of transactions with excisable goods in the territory of the Russian Federation. If the taxpayer subsequently presents to the tax authorities the documents (copies thereof) substantiating the exemption from taxation of transactions for the sale of excisable goods outside the territory of the Russian Federation in accordance with The customs procedure for the export, the paid amount of the excise duty is to be reimbursed to the taxpayer in the manner and under the conditions provided for in article 203, paragraph 4 of this Code. "; to supplement paragraphs 10 and 11 as follows: " 10. In order to substantiate the validity of the exemption from the payment of the excise tax provided in accordance with paragraphs 2, 2-1 and 4 of article 184 of this Code, and refunds of the excise tax paid by the taxpayer due to the absence of a bank guarantee, Pursuant to article 184, paragraphs 2 and 4, of this Code and the sums of the excise tax paid by the taxpayer and subject to the tax deductions subject to article 200 of this Code, in accordance with article 201 of this Code, The taxpayer may submit a register of customs declaration (s) to the tax authority. declarations) under paragraph 7 (3) of this article, indicating the registration numbers of the relevant declarations, instead of copies of the said declarations or a register of customs declarations (full Customs declarations), and For the purposes of this article, the text of the document is contained in the annex to the present document. The registries provided for in this paragraph are submitted to the electronic format of the tax authority by electronic means via the telecommunications operator, which is the Russian electronic workflow. The organization and related requirements approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. In the case of a taxpayer's inventory provided for in this paragraph, which shall contain information not included in Article 165, paragraph 18, of this Code, the list of information transmitted by the federal authority The tax authority has the right to request documents from the taxpayer whose information is included in the registers. Where a discrepancy is detected by the tax authority pursuant to article 165, paragraph 17, of this Code, the tax authority is entitled to claim information contained in the registers provided for in this paragraph. the taxpayer is a document confirming the information on which the discrepancies have been found. In the case of a tax authority for documents whose particulars are included in the registers provided for in this paragraph, copies of these documents shall be submitted by the taxpayer within 20 calendar days from the date of receipt the relevant requirements of the tax authority. The documents submitted shall conform to the requirements laid down in paragraph 7 of this Article. If, at the request of the tax authority, the taxpayer is not provided with the documents referred to in paragraph 7 of this article, the particulars of which are included in the registers referred to in this paragraph, or the documents referred to are presented but do not meet the requirements of paragraph 7 of this article, the justification for the exemption from the payment of the excise duty in the relevant part is considered unconfirmed. 11. List of information from documents (including stamps and other information submitted by Russian Customs authorities on these documents in accordance with the law of the Eurasian Economic Union) submitted to the tax authority in in accordance with paragraph 7 of this article, as referred to in paragraph 10 of this article, the registries, forms and procedures for completing these registries, as well as the formats and procedures for the electronic filing of such registries The Registry is approved by the Federal Executive Monitoring and oversight of taxes and fees. The information contained in the registers provided for in this paragraph shall include information on the size and units of the tax base for the transactions referred to in article 183, paragraph 1, subparagraph 4. Code. "; 6) in article 200: (a) paragraph 5 should read: " 5. The deductiants are subject to the excise tax paid by the tax payer if the buyer returns the excisable goods (including the return within the warranty period) or their refusal, except for alcohol and (or) the excisable alcohol containing of the goods, subject to the conditions laid down in article 201, paragraph 5, of this Code. "; b) first paragraph 16 after the words" paid by the taxpayer "to be supplemented with the words" (by the guarantor's bank in the cases provided for in article 13, paragraph 13) 204 and (or) paragraph 6 of article 184 of this Code) "; 7) in the article 201: (a) Paragraph 5 should read: " 5. The deductions of the excise duties as specified in article 200, paragraph 5, of this Code shall be calculated in full after the corresponding adjustment transactions are recorded in respect of the return or rejection of the goods (except alcohol and/or). of such excise distillation products), but not later than one year after the return of these goods or their renunciation, while observing the following conditions: representation of the taxpayer to the tax authorities of the primary and the other documents showing the return of the excisable goods, as well as documents, confirming the return (set-off) of the taxpayer to the buyer who returned the excisable goods, in full the amount paid by the buyer in the purchase of subsequently returned excise goods. These documents are presented at the same time as the corresponding tax declaration; the taxpayer paying in full in the amount of the subsequent repayments of the excisable goods. "; b) paragraph 17 Subparagraphs (5) to (5) (5) (5) in the payment of the advance payment of the excise duty by the guarantor bank (in the cases referred to in article 204, paragraph 13 and (or) of article 184, paragraph 6, of this Code), a copy of the payment document is provided; (a) In article 204, paragraph 2 (a): (a) in paragraph 11: to supplement the new paragraphs with the seventh to ninth content: "The bank guarantee referred to in this paragraph shall provide for the bank's obligation to comply with the requirements of the tax authorities". payment of the sum of the bank guarantee in respect of the unpaid or unpaid amount of the excise duty (advance payment of excise), in the case of: failure or incomplete payment of the taxpayer by the period fixed by paragraph 3 of this Article, by the alcohol and/or excisable alcohol sold The import into the territory of the Russian Federation from the territories of the States members of the Eurasian Economic Union The economic union of which the taxpayer has been granted exemption from the payment of the advance payment of the excise duty in connection with the presentation of the bank guarantee; non-payment or incomplete payment by the taxpayer of the amount of the advance payment Excise duties arising under sub-paragraph 2 of paragraph 13 of this article. "; to supplement paragraph 10 with the following paragraph: " The period of time in which the bank guarantee referred to in paragraph 12 of this article shall be tax periods shall be from one month to the next; The import of goods from the territories of the Eurasian Economic Union member states to the territory of the Russian Federation from the territories of the Eurasian Economic Union Ethyl alcohol, which is a commodity of the Eurasian Economic Union and ending with the tax period, which is the 100th calendar day since the beginning of the first tax period of the calculation period. "; paragraph 7 is considered to be the eleventh paragraph and to be declared void; paragraphs eighth and ninth, respectively, to read paragraphs 12 and 13; b) in paragraph 12: the first paragraph should read: " 12. The bank guarantee applies the requirements set out in Article 74-1 of this Code, taking into account the following: "; in subparagraph 2: in the first word of" six ", replace" seven "; paragraph 2 "If the bank guarantee ends before the expiry of the specified period, the exemption from the payment of the advance payment is not granted, the notice of exemption from the advance payment is not granted," the statement said. Payment of the excise tax by the tax authority does not appear and the notification of exemption The payment of an advance payment by the manufacturer of alcohol and (or) the excisable alcohol containing products is not sent to the manufacturer of ethyl alcohol; "; subpara. 3 should read: " 3) the amount by which issued a bank guarantee, must ensure the performance of the taxpayer's obligation to pay the excise duty (advance payment of excise duty) in the amount calculated in accordance with article 194, paragraph 8, of this Code, from which it is paid is released according to this bank guarantee; "; in) supplement paragraph 12-1 to read: " 12-1. The tax authority is obliged to send to the bank that issued the bank guarantee referred to in paragraph 11 of this article, the notification of the discharge of the bank's obligation under this bank guarantee if the total amount of the actual performance the liabilities provided by the bank guarantee correspond to the amount of the advance payment of the excise tax, in respect of which exemption from payment of the budget on the basis of the said bank guarantee is calculated on the basis of actual under article 182, paragraph 1, of the Convention on the Rights of the Code) imported into the territory of the Russian Federation from the territories of the member states of the Eurasian Economic Union of the volume of ethyl alcohol, taking into account actual losses during transportation, storage, movement within the structure of one organization and Subsequent technological processing within normal conditions approved by the authorized federal executive authority. This notification is sent not later than the eight days following the end of the calorical tax return of the tax declaration on the excise tax, the results of which the tax authority has confirmed the conformity of the total amount The actual execution of the obligations secured by the bank guarantee, the sum of the excise tax and/or the advance payment of the excise duties for which exemption under this bank guarantee is granted. However, the total amount of the actual performance of the liabilities secured by the bank guarantee is calculated by adding the following values: excises paid for tax periods of the calculated time of the realized OF THE PRESIDENT OF THE RUSSIAN FEDERATION Economic Union of Alcohol and (or) Excise Alcohol Products, In accordance with article 22, paragraph 1, of this Code, the import into the territory of the Russian Federation from the territories of the States members of the Eurasian Economic Union (taking into account the Actual losses in the course of its transport, storage, movement within the structure of one organization and subsequent processing within the natural level approved by the designated federal executive authority) The tax payer is exempt from paying the advance payment of the excise duty. in connection with the presentation of the said bank guarantee; Excise amounts, the justification for exemption from which the tax period is based on the results of the deducal tax In accordance with the customs procedure of the Russian Federation, the territories of the Russian Federation in the territory of the member states of the Eurasian Economic Union are alcoholic and (or) excisable alcohol. Production from ethyl alcohol In accordance with article 182, paragraph 1, of this Code, the entry into the territory of the Russian Federation from the territories of the States members of the Eurasian Economic Union (taking into account actual losses during its transportation, storage, in the structure of one organization and subsequent technological processing within the limits of natural attrition approved by the federal executive authority) to which the taxpayer was granted exemption from the advance payment Payment of the excise duty in connection with the presentation of the bank guarantee; The amount of the advance payment of the excise duty paid pursuant to paragraph 13 (2) (4) of this article. Excise amounts paid under the alcohol and (or) excisable alcohol containing products, taken into account in determining the amount of actual performance of the obligations secured by the relevant bank guarantee, recounting in the said The objectives of other bank guarantees are non-negotiable. The procedure for determining the amount of alcohol and (or) excise-type alcohol-containing products made from ethyl alcohol in the procurement (art. 182, para. 1, art. 182 of the present Code), import into The territory of the Russian Federation from the territories of the member states of the Eurasian Economic Union, to which the taxpayer is granted exemption from the payment of the advance payment of the excise duty in connection with the presentation of the bank guarantee, is established. The accounting policy adopted by the taxpayer for taxation purposes. The sum of the excise tax, the justification for the exemption from payment of which is exported outside the territory of the Russian Federation in accordance with the customs procedure of export and exported from the territory of the Russian Federation to the territory of the Russian Federation. The member states of the Eurasian Economic Union alcoholic and (or) excisable alcohol-containing products are confirmed according to the results of the [ [ tax system]], based on the following documents: the Convention on the Rights of the The excise duty is the case if the results of the calor-based tax audit do not reveal violations of the legislation on taxes and fees. The tax authority sends the said message to the taxpayer within seven days from the day of the end of the inspection; a judgement rendered in accordance with article 101 of the present Code-in the event that the results of the tax system include: The audit is an act of tax verification. Before the date of delivery of the said decision, the amount of the excise tax, the validity of the exemption from which is confirmed, is determined on the basis of the act of kameral tax audit. "; g), paragraph 13, should read: " 13. In order to fulfil the obligations provided by the bank guarantee referred to in paragraph 11 of this article, the following acts shall be performed: 1) in case of failure to pay or an incomplete payment within the period set out in paragraph 3 of this article, Taxpayer who introduced a bank guarantee, excise tax for each tax period during the term of the bank guarantee, in which the sale of alcoholic and (or) excisable alcohol-containing products on the territory of the Russian Federation was carried out The Federation, the tax authority no later than eight days after the expiry of the deadline, In accordance with paragraph 3 of this article, the taxpayer is required to pay the excise duty on the amount of the advance payment of the excise tax calculated on the basis of the amount actually purchased (transferred to the taxpayer). in accordance with article 182, paragraph 1, subparagraph 22, of this Code), imported into the territory of the Russian Federation from the territories of the States members of the Eurasian Economic Union by the amount of ethyl alcohol (taking into account actual losses in the process transport, storage, movement within and after the same organization Technological processing within normal rules approved by the authorized federal executive authority) used for the production of alcohol and/or excisable alcohol and/or excises in the specified tax periods Alcohol-containing products, as well as the sum of penalties. In such a case, the penalties are calculated in accordance with article 75 of this Code, starting from the day following the expiration of the period of payment of the alcoholic and (or) excisable alcohol distillation established by paragraph 3 of this article " (2) If the total amount determined by the addition of the sum of the excise duties as specified in paragraphs 4 and 5 of paragraph 12-1 of this article is less than the amount of the advance payment of the excise duty from which the taxpayer was released on the bank guarantee referred to in paragraph 11 of this article, The taxpayer loses the right to be exempted from paying the advance payment of the excise duty in the amount corresponding to the difference between the specified amount of the excise duty and the advance payment of the excise duty. The taxpayer is obliged to pay the advance payment of the excise duty in the amount of the specified difference not later than the 25th day of the month following the 100th day since the beginning of the first tax period of the calculation period; " (3) In the case of non-payment or incomplete payment by the taxpayer of an advance payment of an advance in the amount of the difference referred to in paragraph 2 of this paragraph, the tax authority within eight days following the expiration of paragraph 2 of this paragraph, The period of time shall send the taxpayer a claim for payment within eight days of the corresponding amount of advance payment of excise duties, fines and penalties. In so doing, foam shall be awarded in accordance with article 75 of this Code, starting from the 25th day of the month following the month of the 100th day since the beginning of the first tax period; 4) in the case of Payment or partial payment by the taxpayer-manufacturer of alcohol and (or) excise duty containing products the amount of the advance payment of the excise duty on the time required to pay the advance payment of the excise tax, the tax authority is not later than 5 days from the date of expiry of the claim The guarantor bank is required to pay the amount of the money on the bank guarantee in part of the amount of the advance payment of the bank guarantee paid by the tax payer. In the case of default by the guarantor bank, the tax authority shall exercise the right of undisputed cancellation of the amount specified in the claim. No later than three days after the bank's guarantor of the obligation to pay the money on the bank guarantee, the tax authority sends the taxpayer to the alcohol and (or) excise alcohol-containing products Amended penalty and fine. In case of failure or partial payment by the taxpayer of the amount specified in the claim (qualified claim), the obligation to pay the amount is enforced through the application of recovery of funds in the accounts or other property of the taxpayer by the decision of the tax authority concerning the recovery of a specified amount, taken after the taxpayer's non-performance of the claim (qualified claim), in the order and time set by articles 46 and 47 of this Code. "; d) in paragraph 9 of paragraph 20 of the word "paragraph 2" should be replaced by the words "paragraph 4". Article 3 Recognize lapd: 1) paragraphs 30-first and thirty-second paragraph 15 of Article 1 of Federal Law 2) paragraphs of the thirty-second and thirtythird paragraph 11 of Article 4 of the Federal Law of December 31, 2002, No. 191-FZ " On the introduction OF THE PRESIDENT OF THE RUSSIAN FEDERATION (6); 3) Paragraph 22 of Article 1 of Federal Law of July 7, 2003 N 117-FZ " On amendments and additions to Part Two OF THE PRESIDENT OF THE RUSSIAN FEDERATION Russian Federation, 2003, 2886); 4) Paragraph 8 of Article 1 of Article 1 of the Federal Law of 28 November 2011 N 338-FZ " On making changes to a part OF THE PRESIDENT OF THE RUSSIAN FEDERATION 7016); 5) Paragraphs 10 to 17 of Article 1 of the Federal Law of 30 September 2013 N 269-FZ " On the introduction The amendments to Part 2 of the Tax Code of the Russian Federation, 2013, No. (5039); 6) Paragraph 3 of Article 2 (1) of the Federal Law of June 8, 2015 N 150-FZ " On making changes in part OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION (...) (...) 3377). Article 4 1. This Federal Law shall enter into force not earlier than one month from the date of its official publication, with the exception of the provisions for which this article has been set differently. 2. Articles 2 and 3 of this Federal Law shall enter into force not earlier than one month after the official publication of this Federal Law and not earlier than the first number of the regular tax period on excise duties. 3. The provisions of article 198, paragraphs 10 and 11, of the second Tax Code of the Russian Federation (in the wording of this Federal Law) are applicable in the The procedure for the confirmation of the validity of exemption from the payment of excise duties for tax periods starting from April 1, 2017. 4. The provisions of article 70, paragraph 2, of the First Tax Code of the Russian Federation and Chapter 22 (with the exception of the provisions of article 179-5, paragraph 1, subparagraph 1) and paragraph 1 (1) of article 181 (1) of the second Tax Code of the Russian Federation, which is subject to the present Federal Act, applies to related to bank guarantees issued by the after the date of entry into force of this Federal Act. 5. The provisions of article 74, paragraph 8-1, of the first part of the first Tax Code of the Russian Federation (in the wording of this Federal Law) apply to The legal relations concerning the adoption of bank guarantees by the tax authorities, which are due on 1 January 2017. 6. Article 17.1 (1) (1) of the second Tax Code of the Russian Federation (art. The law applies to legal relations that have arisen since January 1, 2016. President of the Russian Federation Vladimir Putin Moscow, Kremlin 5 April 2016 N 101-FZ