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Amending The Parts Of The First And Second Tax Code Of The Russian Federation

Original Language Title: О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации

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Russian Federation On introducing changes to the first and second Tax Code of the Russian Federation adopted by the State Duma on June 15, 2016 Approved by the Federation Council on June 29, 2016 Article 1 Article 1 of the first Tax Code of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, No. 28, sect. 3487; 2000, No. 2, sect. 134; 2003, No. 22, sect. 2066; No. 23, est. 2174; No. 27, sect. 2700; No. 52, sect. 5037; 2004, No. 27, sect. 2711; No. 31, sect. 3231; 2004, No. 45, sect. 4377; 2005, No. 45, sect. 4585; 2006, No. 6, est. 636; No. 31, sect. 3436; 2007, No. 1, est. 31; No. 18, art. 2118; 2008, No. 26, est. 3022; No. 30, sect. 3616; No. 48, sect. 5519; 2009, No. 51, sect. 6155; 2010, No. 1, sect. 4; No. 31, sect. 4198; No. 32, sect. 4298; No. 40, sect. 4969; No. 48, sect. 6247; No. 49, sect. 6420; 2011, No. 1, sect. 16; No. 27, sect. 3873; No. 29, Art. 4291; No. 30, sect. 4575, 4593; No. 47, sect. 6611; No. 48, sect. 6730; No. 49, sect. 7014; 2012, No. 27, sect. 3588; No. 50, sect. 6954; 2013, No. 23, est. 2866; No. 26, sect. 3207; No. 27, sect. 3445; No. 30, sect. 4049, 4081; No. 40, sect. 5037, 5038; No. 44, item 5645; No. 52, sect. 6985; 2014, No. 14, est. 1544; No. 26, est. 3372, 3404; No. 45, est. 6157, 6158; No. 48, sect. 6657, 6660, 6663; 2015, No. 2616; No. 24, sect. 3377; 2016, No. 7, est. 920; No. 15, sect. 2063; No. 18, sect. 2506, 2510) the following changes: 1) Article 11-2 to complete paragraph 3 with the following content: " 3. The taxpayer's personal office is used by a foreign organization, which is registered with the tax authority in accordance with Article 83, paragraph 4-6 of this Code, to obtain documents and submit to the tax authority from the tax authority documents (information), information concerning the provision of services in electronic form, as referred to in article 174-2, paragraph 1, of this Code, taking into account the circumstances set out in this paragraph. Access to the taxpayer's personal office is granted to a foreign organization from the day of its submission to the tax authority, in accordance with article 83, paragraph 4, paragraph 4, paragraph 4, and article 84, paragraph 2, paragraph 2, of this Code. In case of withdrawal from the tax authority of a foreign organization, in accordance with article 84, paragraph 5-5, of this Code, access to the personal account of a taxpayer of such foreign organization is retained for the receipt of documents, that are used by the tax authorities in exercising their power in relation to the laws on taxes and fees. In this case, if a foreign organization, after being removed from the tax authority's account, is placed on the tax authority, in accordance with article 83, paragraph 4, paragraph 4, paragraph 4, of the present Code, the private Cabinet a taxpayer may not be used by such a foreign organization for submission to the tax authority of documents (information), of the particulars referred to in the first paragraph of this paragraph within one year of the date of withdrawal from that organization's account in the tax authority. When a document is electronically signed by an enhanced electronic signature reinforced by a foreign organization, when a foreign organization named in this paragraph is submitted to the tax authority, formed in accordance with the requirements of Federal Act No. 63-FZ of 6 April 2011 on electronic signature, in accordance with the requirements of Federal Act No. 63-FZ of 6 April 2011. are recognized by electronic documents equivalent to papery A carrier signed by the signature of the representative of such an organization. "; 2) Article 23 to supplement paragraph 5-2 as follows: " 5-2. A foreign organization, which is registered with the tax authority in accordance with article 83, paragraph 4-6, of this Code, is required to submit documents (information) to the tax authority, the information to which such organization is provided This Code, according to the formats approved by the federal executive authority responsible for monitoring and oversight of taxes and duties, through the personal tax office of the taxpayer, unless otherwise provided for in this paragraph. The foreign organization referred to in the first paragraph of this paragraph should ensure that the tax authority is electronically available through the taxpayer's personal tax office, which is used by the tax authorities The exercise of its powers in the relations governed by the law on taxes and fees. At a time when a taxpayer's personal office cannot be used by such a foreign organization for submission to the tax authority of documents (information), according to paragraph 3 of article 11, paragraph 3, 2 of the present Code, documents (information), information provided in accordance with this Code shall be submitted by a designated foreign organization to a tax authority electronically through the telecommunications operator workflow. "; 3) in article 31: a) Paragraph 1 should be amended to read: "(15) to be restored in the case provided for in article 59 (1)-(1) of this Code, the sum of the arrears and the amounts of fines and penalties recognized as uncollectable."; (b) Paragraph 5 of paragraph 5 should read as follows: " Form of application to provide an address to the tax authority for postal service of documents used by tax authorities in the exercise of their powers in regulated by the law on taxes and fees, The federal executive authority, the Commissioner for Monitoring and Surveillance in the Field of Taxes and Fees. "; in), supplement paragraph 6 with the following: " 6. The documents used by the tax authorities in the exercise of their powers in the relations governed by the legislation on taxes and duties are transferred by the tax authority of the foreign organization, which is registered in the tax authority in the in accordance with article 83, paragraph 4-6, of the present Code, in electronic form through the personal tax office of the taxpayer. Before a foreign organization is to be included in the tax authority in accordance with article 83, paragraph 4-6 of this Code, access to the taxpayer's private cabinet in accordance with paragraph 2, paragraph 2 Articles 11 to 2 of this Code, which are used by tax authorities to exercise their powers in relations governed by tax and levy legislation, are transmitted to any known tax authority to the e-mail address of such a foreign organization. In this case, the date of receipt by the foreign organization of the relevant document shall be the day following the date of its transfer to the e-mail address. "; 2 and 3 "; 5) in article 59: (a) paragraph 1, supplement subparagraph 4-2 to read: " 4-2) withdrawal from the tax authority of a foreign organization in accordance with article 84, paragraph 5-5, of this Code; " b) add the following content: " 1-1. In the event of a foreign organization being taught in accordance with article 83, paragraph 4-6, of this Code, after having been removed from the tax authority in accordance with article 84, paragraph 5-5, of this Code, the amount of the under-tax (a) The amount of the claim is for the purposes of the decision of the court. In paragraph 2, subparagraph 2, after the digits "4-1", add ", 4-2"; 6) to become 78, supplement paragraph 16 to read: " 16. The rules set out in this article shall also apply to the amounts of surplus value-added tax to be surrendered or credited to foreign tax payers (tax agents) referred to in paragraph 3. Articles 174 to 2 of this Code. Refund of the surplus value-added tax paid to such organizations shall be made to an account opened at the bank. "; 7) Article 83 is supplemented by paragraph 4 to 6, reading: " 4-6. Pause (deregaccounted) in the tax authority of a foreign organization providing services to individuals who are not individual entrepreneurs, services in electronic form referred to in article 174-2, paragraph 1, of this Code of which the territory of the Russian Federation is recognized (with the exception of the foreign organization providing these services through a separate unit located in the territory of the Russian Federation) and the implementing calculations directly with the said individuals, as well as of the foreign organization- A conciliator recognized by the tax agent in accordance with article 174-2, paragraph 3, of this Code (with the exception of a foreign organization engaged in entrepreneurial activity directly with individuals through a separate unit located in the territory of the Russian Federation) is carried out by the tax authority on the basis of the application for registration (withdrawal) and other documents, the list of which is approved by the Ministry of Finance OF THE PRESIDENT OF THE RUSSIAN FEDERATION of a foreign organization in accordance with article 84, paragraph 5-5, of this Code. The application for accounting (deregderegation) shall be submitted by the foreign organizations referred to in this paragraph to the tax authority within 30 calendar days of the start (termination) of the said services. Pause for reference in the tax authority of a foreign organization, previously removed from accounting in accordance with article 84, paragraph 5-5, of this Code, shall be exercised by the tax authority on the basis of an application for registration of records and documents; referred to in the first paragraph of this paragraph. "; 8) in article 84: (a), paragraph 2, should be supplemented with the following paragraph: " The tax authority is obliged to place the foreign organization referred to in the paragraph Article 83, paragraph 6, of the Code, within 30 days from the date of receipt of the The registration of the records and other necessary documents and, at the same time, to send a notification to the foreign organization about the registration in the tax authority at the e-mail address specified in the statement of registration. In the event that the tax authority has been unable to report the false information contained in the tax authority submitted by the foreign organization to the tax authority, the registration is not carried out in the tax authority. At the same time, the tax authority informs such organization about this fact. In this case, the registration of a foreign organization is carried out within 30 days from the date of receipt by the tax authority of an application for registration and other necessary documents containing reliable information. "; b) in paragraph 3: add a new paragraph fourth to the following: " Changes in the information of a foreign organization, which is registered in a tax authority in accordance with article 83, paragraph 4-6, of this Code, shall be subject to accounting by a tax authority on the basis of a declaration made by such a foreign organization. At the same time, the foreign organization submits the documents necessary for the consideration of the said information in the tax authority and whose list is approved by the Ministry of Finance of the Russian Federation. " paragraph 4 is considered to be fifth paragraph; in paragraph 5-1: the first paragraph should read: " 5-1. Statement of registration (deregitations) in the tax authority on the grounds provided for in this Code, a statement by a foreign organization, notification of the choice of a tax authority to register the organization at the location of one from its separate units may be represented in the tax authority in person or through a representative, by mail by registered mail, or transmitted electronically via telecommunications channels or through a private office the taxpayer. If the declared application (notice) is submitted to a tax authority in electronic form, it must be certified by the enhanced electronic signature of the person submitting the application (notice) or its representative, unless otherwise provided by the tax authority. provided for in this paragraph. "; second paragraph, amend to read: " When a tax authority arrives in the tax authority to register (deregderegal) the tax authority on the grounds provided for in the present report ". Code, declarations of a foreign organization, notification of choice of tax authority for the purpose of taking into account the organization by the location of one of its separate units, the communication under article 23, paragraph 2 (3) and (1) (3), of the present Code, on telecommunications channels or through a private office Taxpayers ' certificate of registration in the tax authority and (or) notification of registration in the tax authority (notice of withdrawal from the tax authority) are sent to the organization or to the individual, including an individual entrepreneu, by electronic means via telecommunication links, or through the taxpayer's personal office. At the same time, the tax authority is obliged to submit the documents in writing provided by this paragraph on paper, at the request of the organization or individual, including an individual entrepreneor. "; to be added to the paragraph to read: " Statement of registration (deregtication) in the tax authority of a foreign organization on the basis of article 83, paragraph 4-6, of this Code, and other necessary documents may be submitted to the tax authority through the representative, by mail, by registered mail or in Electronic form through the official website of the federal executive authority responsible for the control and supervision of taxes and duties in the Internet Information and Telecommunications Network without the use of enhanced skills Electronic signature. In the case of a foreign organization withdrawn from the tax authority under paragraph 5 to 5 of this article within one year of the date of withdrawal, the application for accounting and other necessary measures shall be taken into account. The documents may be submitted to the tax authority through the representative or sent by mail by registered mail. "; e) to supplement paragraphs 5-4 to 5-6 as follows: " 5-4. The withdrawal from the tax authority of a foreign organization when it stops the activity referred to in article 174-2, paragraph 3, of this Code, shall be implemented by the tax authority within 30 days from the date of receipt of the application for withdrawal from the tax register. The authority, but not earlier, the end of the tax return tax declaration for the tax return tax declaration, in which the declaration is submitted, and the completion of articles 46 and 47 of the present Code of Activities to the collection of arrears of such foreign organization Value, fines and penalties. 5-5. The tax authority is entitled to withdraw from the account of a foreign organization, which is registered in accordance with article 83, paragraph 4-6, of this Code, without an application for deregistation, subject to one of the following grounds: (1) The tax authority's identification of the false information contained in the organization's submission to the tax authority to register for and/or other documents on the basis of which it was placed on the tax authority; (2) failure by the organization to comply with the obligation to pay the tax on Value added, penalties, fines within 12 months from the date of expiry of the claim. The provisions of this subparagraph shall not apply if an application for withdrawal from a tax authority in accordance with paragraph 5-4 of this article is submitted by an organization; (3) failure of such organization to comply with the filing requirement. documents (information) sent by the tax authority in accordance with article 93 of this Code within three months from the date of expiry of the claim; 4) failure to provide such an organization declaration on value added tax to the tax authority for six months with The date of expiry of the deadline for submission, if the tax authority has information confirming that individuals who are not individual entrepreneurs have been provided with the services specified in the paragraph 1 articles 174-2 of this Code, the implementation of which is recognized by the territory of the Russian Federation; 5) failure of such a foreign organization to pay the value added tax, the arrears of the foams and fines recovered under article 59, paragraph 1-1 of this Code. 5-6. The withdrawal from the tax authority of a foreign organization on the basis of paragraphs 5 to 5 of paragraph 5 to 5 of this article shall be effected by a tax authority not earlier than the end of articles 46 and 47 of the present Code of Activities collection of the existing foreign organization for value added tax, penalties and fines. "; 9) in article 88: (a) in paragraph 2: the first addition to the words" (in the course of the six months from the date of submission by the foreign organization the tax authority in accordance with Article 83, paragraph 4-6 of this Code, the tax declaration on value added tax) "; paragraph 2 should read: " In the event of a tax declaration (calculation) is not represented by the taxpayer-the controlling person of the organization recognized as such under Chapter 3-4 of this Code, or by a foreign organization which is subject to the registration in the tax authority in accordance with paragraph 4-6 of the article 83 of the present Code, to the tax authority within the prescribed time limit officials of the tax authority are entitled to carry out a [ [ caloral tax]] on the basis of the documents available to them (information) about the taxpayer, as well as data on other similar taxpayers within three months (within six months For a foreign organization which is subject to the tax authority in accordance with article 83, paragraph 4-6, of this Code) from the date of expiry of the tax declaration (calculation) established by the tax law and fees. "; b) to supplement paragraph 3-1 as follows: " 3-1. When a foreign organization fails to submit to the tax authority in accordance with article 83, paragraph 4-6, of this Code, the tax declaration on the value added tax authority in the tax declaration is set at the time of the tax declaration. The period of 30 calendar days from the date of expiry of its submission shall notify such organization of the need to submit such a tax declaration. The form and format of the said notification shall be approved by the federal executive authority responsible for the control and supervision of taxes and duties. "; in) to supplement paragraph 8-5 as follows: " 8-5. When carrying out a calorative tax audit of the tax declaration on value added tax, the tax authority is entitled to demand the documents from a foreign organization, which is registered in accordance with article 83, paragraph 4-6, of this Code (information) confirming that the location of the services referred to in article 174-2, paragraph 1, of this Code is recognized in the territory of the Russian Federation, as well as other information (information) regarding such services. "; 10) paragraph 1 3 articles 93 after the word "taxpayer" with words ", 30 days The tax audit of the foreign organization to be taken into account in the tax authority in accordance with Article 83, paragraph 4-6 of this Code "; 11) Article 93-1, paragraph 2, add the following paragraph: " The tax authority is entitled, subject to the consent of the head (s), to the tax authority in respect of a foreign organization subject to the registration of a foreign organization in accordance with article 83, paragraph 4-6, of this Code (...) (...) Supervision of taxes and charges, to request information on transfers of funds made to a designated foreign organization, to the organization of the national payment card system, operators for money transfer funds, electronic money operators, operating centres, payment clearing centres, central payment clearing counterparties, settlement and communication operators. "; 12 paragraph 5 of Article 100, paragraph 5, after words the "diplomatic mission" with the words ", of the organization to be recorded in the tax authority in accordance with article 83, paragraph 4-6 of this Code; 13), the first paragraph of article 101, paragraph 6, after the words "the taxpayer" should be supplemented by the words ", a foreign organization, in accordance with Article 83, paragraph 4-6 of this Code "; Art. 102, para. 1, of this Code, with the following addition: " 12) " organizations, in accordance with article 83, paragraph 4-6, of this Code. " Article 2 Amend Part Two of the Tax Code of the Russian Federation (Collection of Laws of the Russian Federation, 2000, No. 32, Art. 3340, 3341; 2001, No. 1, sect. 18; No. 33, sect. 3413; No. 53, sect. 5015; 2002, No. 2026; No. 30, sect. 3027; 2003, No. 1, sect. 2, 10; No. 22, Text 2066; No. 23, est. 2174; No. 28, sect. 2886; No. 50, sect. 4849; 2004, No. 27, sect. 2711; No. 34, sect. 3517, 3524; No. 35, sect. 3607; No. 45, sect. 4377; 2005, No. 1, sect. 9; No. 30, sect. 3101, 3128, 3129, 3130; No. 52, sect. 5581; 2006, No. 10, sect. 1065; No. 31, sect. 3436; No. 45, sect. 4627, 4628; No. 47, sect. 4819; No. 50, sect. 5279; 2007, No. 1, sect. 39; No. 23, art. 2691; No. 31, sect. 3991; no. 45, sect. 5417, 5432; No. 49, sect. 6045, 6071; 2008, No. 26, est. 3022; No. 27, sect. 3126; No. 30, sect. 3614, 3616; No. 42, sect. 4697; No. 48, sect. 5504, 5519; No. 49, sect. 5749; No. 52, sect. 6237; 2009, No. 1, sect. 22; No. 26, est. 3123; No. 29, Art. 3598; No. 48, sect. 5731, 5737; No. 51, est. 6155; No. 52, sect. 6444, 6455; 2010, No. 15, sect. 1737, 1746; No. 19, Art. 2291; No. 25, sect. 3070; No. 31, sect. 4186, 4198; No. 32, sect. 4298; No. 40, sect. 4969; No. 45, sect. 5750, 5756; No. 48, Text 6247, 6250; No. 49, sect. 6409; 2011, No. 1, sect. 7; No. 27, sect. 3881; No. 29, sect. 4291; No. 30, sect. 4575, 4583, 4587, 4593; No. 45, sect. 6335; No. 48, sect. 6729, 6731; No. 49, sect. 7015, 7015, 7016, 7017; No. 50, sect. 7359; 2012, No. 26, est. 3447; No. 27, sect. 3588; No. 31, sect. 4334; No. 41, sect. 5526; No. 49, sect. 6751; No. 50, sect. 6968; No. 53, sect. , 7596, 7619; 2013, No. 14, st. 1647; No. 23, sect. 2866, 2888, 2889; No. 26, sect. 3207; No. 30, sect. 4031, 4048, 4049, 4081; No. 40, sect. 5038; No. 48, sect. 6165; No. 52, sect. 6985; 2014, No. 16, est. 1835, 1838; No. 19, sect. 2321; no. 23, sect. 2936, 2938; No. 30, sect. 4239, 4240; No. 45, est. 6157; No. 48, sect. 6647, 6660, 6661, 6663; 2015, No. 1, sect. 5, 17, 32; No. 14, sect. 2023; No. 29, Art. 4340; No. 48, sect. 6684, 6689, 6692; 2016, No. 1, sect. 6, 16, 17; No. 14, sect. 1902; No. 15, sect. 2059; No. 22, sect. 3098; No. 23, sect. 3298), the following changes: 1) in article 148: (a) in paragraph 1 (4): paragraph 2 after "place of residence of a natural person" should be supplemented with the words ", unless otherwise provided for in paragraphs 13 to 11". 17 of this subparagraph "; and the third paragraph shall be supplemented with the words", except for the services referred to in article 174-2, paragraph 1, of the present Code "; , paragraph 4, shall be supplemented with the words", with the exception of the services referred to in paragraph 1 ". Articles 174 to 2 of this Code "; paragraph 5 after" services "To supplement the words" with the exception of the services referred to in article 174-2, paragraph 1, of this Code, "; to supplement the following paragraphs: " provide the services referred to in article 174-2, paragraph 1, of this Code. In the case of a natural person who is not an individual entrepreneor who purchases the services referred to in article 174-2, paragraph 1, of this Code, the place of performance of the buyer's activity is recognized by the Russian Federation In the case of the Federation, if one of the following conditions is met: The buyer's place of residence is the Russian Federation; the location of the bank in which the account used by the buyer for the payment of services is open; or the operator of the electronic moneys through which On the territory of the Russian Federation, the network address of the buyer used in the purchase of services was registered in the Russian Federation; the international code of the country of the telephone number, The Russian Federation has been assigned to purchase or pay for services. If, in the case of individuals who are not individual entrepreneurs, the services referred to in article 174-2, paragraph 1, of this Code, the territory of the Russian Federation shall be recognized as the place of activity of the buyer. in accordance with the law of the foreign State, where the location of the specified services is determined at the place of performance of the buyer's activity, the place of activity of the specified purchaser shall be recognized as such of a foreign State, the seller has the right to determine the place Performance of the Buyer's activity on its own; "; b) the first paragraph of paragraph 4 after the words" performance (provision of services), "should be supplemented by the words" unless otherwise provided in paragraph 5 of this article, "; c) to supplement the paragraph 5, to read: " 5. The documents confirming the location of the services of individuals who are not individual entrepreneurs, the services referred to in article 174-2, paragraph 1, of this Code are the registry of operations with information on the fulfilment of the conditions, Paragraph 1 of this article, paragraph 1, paragraphs 14 to 17, on the basis of which the territory of the Russian Federation is recognized, as well as the cost of such services. "; 2) In article 161: (a) in paragraph 2, the second sentence should be supplemented with the words ", Unless otherwise provided for in paragraphs 3 and 9 of article 174-2 of this Code; (b) in paragraph 5 of the first sentence to be supplemented by the words ", unless otherwise provided for in article 174-2, paragraph 10, of this Code"; 3) 3 to 2, to read: " 3-2. Foreign organizations subject to article 83, paragraph 4-6 of this Code, are not invoiced, purchase books, sales books, records of invoices received and invoiced for services rendered, Articles 174 to 2 of this Code do not lead to Article 174-2 of this Code; "; 4) to supplement articles 174 to 2 as follows: " Article 174-2. { \cs6\f1\cf6\lang1024 } Tax { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } For the purpose of this chapter, the provision of services in an electronic form is recognized as providing services through the information and telecommunications network, including through the Internet Information and Telecommunications Network (hereinafter referred to as "the Internet"), automatizing with information technology. These services include: rights to use computer software (including computer games), databases through the Internet, including by providing remote access to them, including updates to them and additional functionality; the provision of advertising services on the Internet, including the use of computer programs for computer and databases operating on the Internet, as well as Provision of advertising space (space) on the Internet; to provide services for the purchase (sale) of goods (works, services), property rights on the Internet; provide technical, organizational, information and information services through the Internet Other information technology and system opportunities for contacts and transactions between sellers and buyers (including the provision of a trading platform operating on the Internet in the Internet) the real time that potential buyers offer their own price through automated procedure and parties are notified of the sale by automatically generated message); support and (or) maintain commercial or personal presence on the Internet, support users ' online resources (sites and (or) pages of sites on the Internet), providing access to them by other users of the network, allowing users to modify them; storing and processing information on condition, that the person who submitted this information has access to it through the network Internet; { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } { \cs6\f1\cf6\lang1024 } Administration of information systems, web sites on the Internet; providing services that are automated through the Internet in the entry of data by the buyer of services, automated data search services, their selection, and query sorting, providing the specified data to users through Information and telecommunications networks (in particular, real-time stock exchange, real-time automated translation); rights to use electronic books (publications) and other electronic publications, information, educational materials, graphics, music with or without text, audiovisual works through the Internet, including through the provision of remote Access to them for viewing or listening through the Internet; { \field { \field { \cs6\f1\cf6\lang1024 } { \field { \field { \field { \field { \field } { \field } { \field } { \field } { \field } { \field } { \field } { \field } { \field } { \field } { \field } { \field } { \field { \field } { \field { \field } { \i For the purpose of this chapter, the electronic services referred to in the first paragraph of this paragraph do not include the following: sales of goods (works, services) if on an order via the Internet delivery of goods (performance, services) is done without the use of the Internet; implementation (transfer of rights to use) programs for electronic computing devices (including computer games), databases on materials; E-mail; provide Internet access services. 2. In the case of individuals who are not individual entrepreneurs (hereinafter referred to as "natural persons") services in the electronic form referred to in paragraph 1 of this article, the places of sale of which are recognized as such The territory of the Russian Federation (except for the provision of such services through a separate unit of a foreign organization located in the territory of the Russian Federation), the tax base is defined as the cost of services taking into account the amount of the tax, calculated on the basis of the actual cost of their implementation. 3. Foreign organizations providing electronic services to individuals referred to in paragraph 1 of this article, where the territory of the Russian Federation is to be realized, shall calculate and pay the tax if the obligation is The payment of a tax on the implementation of these services is not paid in accordance with this article on the tax agent. With the provision of electronic services by foreign organizations to individuals referred to in paragraph 1 of this article, where the territory of the Russian Federation is recognized, the foreign mediation organizations, Implementing business activities directly with individuals on the basis of contracts of commission, commission, agency or other similar agreements with foreign organizations providing such services, shall be recognized for the purposes of this chapter by tax agents. In the case of such services, the tax agent is recognized by the foreign organization, the intermediary who carries out entrepreneurial activity with the participation in the calculations directly with the physical, in the case of such services. (a) The Convention on the Rights of the Rights of the Republic of the Republic of the Republic of the The tax agent must calculate and pay the corresponding tax amount. 4. In the case of electronic services provided by foreign organizations to individuals in the electronic form referred to in paragraph 1 of this article, the territory of the Russian Federation shall be recognized as the place of implementation (except for the provision of such services through its own use). A unit of a foreign organization located in the territory of the Russian Federation), the moment when the tax base is determined is the last day of the tax period in which payment (partial payment) is received. In the determination of the tax base in accordance with this article, the value of the services in the first paragraph of this paragraph of services in foreign currency is converted into rubles at the rate of the Central Bank of the Russian Federation established on the basis of The last day of the tax period in which the payment (partial payment) was received. 5. The amount of the tax shall be calculated by the foreign organizations subject to the registration of the tax authorities in accordance with article 83, paragraph 4-6 of this Code, and is defined as the corresponding tax rate of 15.25 per cent percentage of the tax base. 6. Tax charges against foreign organizations subject to registration in tax authorities pursuant to Article 83, paragraph 4-6 of this Code (except for the amount of tax paid to their separate units located on the basis of OF THE PRESIDENT OF THE RUSSIAN FEDERATION), in the acquisition of goods (works, services), including fixed assets and intangibles in the territory of the Russian Federation, or actually paid on the import of goods, including fixed assets and of intangible assets in the Russian Federation and other territories, that are subject to its jurisdiction are not deduced. 7. The payment of the tax by foreign organizations referred to in paragraph 3 of this article shall be effected not later than the 25th day of the month following the tax period. 8. The tax returns shall be submitted by foreign organizations subject to the registration in accordance with article 83, paragraph 4-6 of this Code, to a tax authority in accordance with the established format in electronic form through the private cabinet of the taxpayer, and at a time when the taxpayer's personal office cannot be used by such foreign organizations for submission to the tax authority of documents (information), information according to paragraph 3 of Article 11-2, paragraph 3 of the present Code, through telecommunications channels through the operator of the electronic The workflow is not later than the 25th day of the month following the previous tax period. If the calculation and payment of the tax in accordance with this article are effected by the tax agent, the tax declaration shall be submitted to the tax authority by the tax agent. 9. In the case of foreign organizations providing services in electronic form, referred to in paragraph 1 of this article, where the territory of the Russian Federation is recognized (with the exception of the provision of services through a separate unit of foreign of the Russian Federation), including on the basis of contracts of commission, commission, agency or other similar treaties, organizations and individual entrepreneurs registered with the tax authorities (for excluding foreign organizations on the basis of Article 83, paragraph 4-6 of this Code), the calculation and payment of the tax shall be made by these organizations and individual entrepreneurs as tax agents in the manner prescribed in article 161, paragraphs 1 and 2, of this Code, if This is not provided for in paragraph 10 of this article. 10. In the case of foreign organizations providing services in electronic form, referred to in paragraph 1 of this article, where the territory of the Russian Federation is recognized (with the exception of the provision of services through a separate unit of foreign The organization, located in the territory of the Russian Federation), tax agents recognize Russian organizations, individual entrepreneurs or separate units of foreign organizations located in the territory of the Russian Federation, -brokers who are registered with the tax authorities and -Implementing business activities directly with the buyer on the basis of contracts of commission, commission, agency or other similar agreements with foreign organizations providing such services. In the case of such services, a Russian organization, an individual entrepreneor, or a separate unit of a foreign organization located in the territory of the Russian Federation, is recognized as a tax agent with the participation of several intermediaries. Federations, the intermediaries, who are registered with the tax authorities and are directly involved with the buyer, regardless of whether they have a contract with a foreign organization providing such services. These tax agents shall calculate and pay the tax in accordance with the procedure provided for in article 161, paragraph 5, of this Code, taking into account the circumstances set out in paragraph 4 of this article. 11. The payment of the sum of the arrears of the tax, the debts for the foams and the fines restored under paragraph 1-1 of Article 59 of this Code shall be paid by the said foreign organizations within one month from the date of the submission of the tax. The tax authority, in accordance with article 83, paragraph 4-6, of this Code. "; The provision by a foreign organization of the services referred to in article 174-2, paragraph 1, of this Code, the implementation of which is recognized by the territory of the Russian Federation, does not result in the establishment of permanent representation in the Russian Federation. Federation. ". Article 3 1. A foreign organization, subject to the date of entry into force of this Federal Act, shall be taken into account by the tax authority in accordance with article 83 (4)-(6) of Part One (in the wording of this Federal Law) submits an application for registration in the tax authority for 30 calendar days since the entry into force of this Federal Act. 2. The first tax period on the value added tax for foreign organizations mentioned in article 83, paragraph 4-6, of the first part of the Tax Code The Russian Federation (in the wording of this Federal Law) is the period of time since the beginning of the service activities referred to in article 174-2, paragraph 3, of part two of Sales tax The Code of the Russian Federation (as amended by the present Federal Law), but not earlier than January 1, 2017, until the end of the relevant quarter. Article 4 This federal law comes into force on January 1, 2017. President of the Russian Federation Vladimir Putin Moscow, Kremlin 3 July 2016 No. 244-FZ