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Amending The Parts Of The First And Second Tax Code Of The Russian Federation In Connection With The Transfer Of The Tax Authorities In Administering Premiums For Compulsory Pension, Social And Medical Insurance

Original Language Title: О внесении изменений в части первую и вторую Налогового кодекса Российской Федерации в связи с передачей налоговым органам полномочий по администрированию страховых взносов на обязательное пенсионное, социальное и медицинское страхование

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RUSSIAN FEDERATION FEDERAL LAW About making changes to the first and second Tax Code of the Russian Federation { \cs6\f1\cf6\lang1024 } Transfer { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } tax authority { \cs6\f1\cf6\lang1024 } Insurance premiums for mandatory pension, Social and health insurance adopted by the State Duma on June 14, 2016 Approved by the Federation Council on June 29, 2016 Article 1 Make Part One Russian Federation Tax Code (Collection of Russian legislation, 1998, No. 31, p. 3824; 1999, No. 28, sect. 3487; 2000, No. 2, sect. 134; No. 32, sect. 3341; 2001, No. 53, sect. 5016, 5026; 2002, No. 1, est. 2; 2003, No. 2066; No. 23, est. 2174; No. 27, sect. 2700; No. 28, sect. No. 52, sect. 5037; 2004, No. 27, sect. 2711; No. 31, sect. 3231; No. 45, est. 4377; 2005, No. 27, sect. 2717; No. 45, sect. 4585; 2006, No. 6, est. 636; No. 31, sect. 3436; 2007, No. 1, est. 28, 31; No. 18, sect. 2118; No. 22, sect. 2563, 2564; 2008, No. 26, est. 3022; No. 27, sect. 3126; No. 30, sect. 3616; No. 48, sect. 5500, 5519; 2009, No. 29, Art. 3632; No. 30, sect. 3739; No. 48, sect. 5711, 5731, 5733; No. 51, Text 6155; No. 52, sect. 6450; 2010, No. 1, sect. 4; No. 11, sect. 1169; No. 31, sect. 4198; No. 32, sect. 4298; No. 40, sect. 4969; No. 45, sect. 5752; No. 48, Text 6247; No. 49, sect. 6420; 2011, No. 1, sect. 16; No. 24, sect. 3357; 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, 7070; 2012, No. 14, sect. 1545; No. 26, sect. 3447; No. 27, sect. 3588; No. 31, sect. 4333; No. 50, sect. 6954; 2013, No. 9, est. 872; No. 19, sect. 2321, 2331; No. 23, sect. 2866; No. 26, sect. 3207; No. 27, sect. 3445; No. 30, sect. 4049, 4081; No. 40, sect. 5037, 5038; No. 44, item 5640, 5645, 5646; No. 52, sect. 6985; 2014, No. 14, est. 1544; No. 19, sect. 2321; no. 23, sect. 2924; No. 26, sect. 3372, 3404; No. 30, sect. 4220; No. 40, sect. 5315; No. 45, sect. 6157, 6158; No. 48, sect. 6657, 6660, 6663; 2015, No. 1, sect. 15; No. 10, sect. 1393, 1419; No. 18, sect. 2616; No. 24, sect. 3377; No. 29, sect. 4358; No. 48, sect. 691; 2016, No. 6; No. 7, sect. 920; No. 15, sect. 2063, 2064; No. 18, sect. 2486, 2506, 2510; No. 22, Text. 3092) the following changes: 1) in article 1: (a) in paragraph 1 of the words "taxes and duties" should be replaced by the words "tax laws, fees, insurance premiums"; b), paragraph 1, paragraph 1, should read as follows: " 2. This Code establishes a system of taxes and fees, insurance premiums and the principles of taxation, as well as general principles of taxation and fees in the Russian Federation, including: "; , paragraph 3, after the word" fees " in addition to the words ", insurance premiums"; (2) in article 2: (a), in the first word, replace the words "The law" with the words " 1. Legislation ", the words" and fees "shall be replaced by the words", fees, insurance premiums "; b) in Part Two, replace the words" 2. In relation to "; in), add the following to paragraph 3: " 3. To establish and collect insurance premiums on compulsory social insurance against industrial accidents and occupational diseases and insurance contributions for compulsory health insurance for non-working people, and also to relations arising in the process of monitoring the payment of such insurance contributions, the appeal of acts, acts (omissions) of the officials of the relevant authorities and the prosecution of those responsible, The law on taxes and fees does not apply. "; 3) in article 3: (a) In paragraph 6, after the word "fees" to add ", insurance premiums"; (b) in paragraph 7, the word "fees" should be replaced by "collection, insurance contributor, tax agent"; 4) in article 4: (a) delete the word "taxes and fees" to be deleted; (b) in paragraph 1 of the words "on issues related to taxation and fees", delete; in), in paragraph 2, replace the words "on taxes and duties" with the words " on issues taxes, fees, premiums "; 5) in article 5: (a), paragraph 1 to supplement the new paragraph with the third paragraph reading: " The laws on taxes and fees for the regulation of insurance premiums shall enter into force not earlier than one month after the date of their official publication and not previously the first number of the regular calculation period for insurance premiums, except as provided for in this article. "; b), third and fourth paragraphs, to read paragraphs 4 and 5 respectively, respectively, paragraph 2, shall be stated in paragraph 2. reading: " 2. Acts of tax and fee legislation establishing new taxes, fees and (or) insurance premiums that raise tax rates, fees and (or) rates of insurance premiums establishing or aggravating liability for violation Laws on taxes and fees that impose new duties or otherwise worsen the situation of taxpayers, payers of fees and (or) contributors, as well as other participants in the relations governed by law taxes and fees, no retroactive force. "; g) paragraph 3, after the word "fees" to be supplemented with the words ", contributors of insurance premiums"; d) paragraph 4 should be redrafted to read: " 4. Acts of legislation on taxes and fees, cancellations of taxes, fees and (or) insurance premiums reducing tax rates, fees and (or) rates of insurance premiums that eliminate the duties of taxpayers, payers, payers insurance contributions, tax agents, their representatives or otherwise improve their situation, may have retroactive effect if they explicitly provide for this. "; (e) in the first paragraph of paragraph 5, the words" regulatory legal acts on taxes and charges " be replaced by " issued within the limits of its competence under the law on taxes and fees "; 6) in article 6: (a) in the name of the word" taxes and fees ", delete; b) in paragraph 1: in the first paragraph of the word" taxes and fees " replace the words "on taxes, fees, insurance premiums"; , subparagraph 2, after the word "fees", add the words ", the insurance contributors"; , subparagraph 4, after the word "fees", add the words ", payers (c) In paragraph 2, the words "taxes and charges" should be deleted; (7) Article 7, paragraph 1, should read: " 1. If the international treaty of the Russian Federation establishes other rules and regulations than those stipulated by this Code and adopted in accordance with the Code of the Russian Federation, the rules and norms of international treaties of the Russian Federation shall be applied. Federation. "; 8) in article 8: (a) in the name of the word" and "to be replaced by the words", collection, insurance premiums "; b), supplement paragraph 3 with the following: " 3. Insurance contributions are compulsory insurance payments, compulsory social insurance for temporary disability and maternity, compulsory health insurance, Organizations and individuals for the purpose of financially securing the realization of the rights of insured persons to receive insurance coverage for compulsory social insurance. For the purposes of this Code, premiums are also recognized as being levied on organizations for additional social security for certain categories of natural persons. "; 9) in article 9, paragraph 1, of the words" or ", by paying taxes", by replacing the words "collection payers, insurance contributors"; (10) paragraph 17 of article 11, paragraph 2, as follows: " Inarrears-the amount of the tax, the amount of the fee or the sum of the insurance Contributions not paid in accordance with the legislation on taxes and charges; "; 11) section I to supplement Chapter 2-1 as follows: " Chapter 2-1. Insurance premiums in the Russian Federation Article 18-1. Insurance premiums 1. In the Russian Federation, the Code establishes insurance contributions, which are federal and are binding on the whole territory of the Russian Federation. 2. The insurance premiums are cancelled by the present Code. Article 18-2. General conditions for premium setting 1. When insurance premiums are established, it is determined in accordance with chapter 34 of this Code, and the following elements of taxation: 1) the subject of the assessment of contributions; 2) the basis for calculating insurance premiums; 3) counter period; 4) insurance premiums; 5) the calculation of premiums; 6) the order and date of payment of premiums. 2. The elements of the assessment of insurance premiums referred to in paragraphs 1 and 2 of paragraph 1 of this article may be determined for individual categories of insurance contributors. "; 12) the name of section II after the word" fees " supplement the words ", payers of insurance premiums"; 13) the name of Chapter 3 after the word "fees" to add ", insurance contributors"; 14) in article 19: a) in the name of the word " and the payer ", to be replaced by the words" the levy "; b) Part one, as follows: " Taxpayers, payers, insurance contributors are recognized as organizations and individuals under the present Code the obligation to pay taxes, fees, insurance premiums, respectively. "; in) in the second word" and fees "to be replaced by the words", fees, insurance premiums "; 15) in article 21: (a) the name after the word" fees " add ", insurance contributors"; b) paragraph 3 after the word "fees" to add ", insurance contributors"; 16) in article 22: (a) the name after the word "fees" to add ", insurance contributors"; b) in paragraph 1: paragraph first after the word "fees" to add to ", insurance contributors"; paragraph 2, after the word "fees" to add ", insurance contributors"; , paragraph 2, after the word "fees" to add In the words "insurance contributors"; 17) in article 23: (a) The name after the word "fees" should be supplemented by the words ", insurance contributors"; b) to supplement paragraph 3 to 4 as follows: " 3-4. The premiums paid by the insurance contributors are: 1) pay the insurance premiums established by this Code; 2) to keep records of the subject of insurance contributions, the amount of the calculated insurance contributions for each individual, and who benefited from payment and other emoluments, in accordance with chapter 34 of the present Code; 3) to submit, in accordance with the established procedure, to the tax authority by place of the calculation of insurance contributions; 4) to the tax authorities and their officials in the cases and the manner in which provided for by the Code, the documents required for the calculation and payment of insurance contributions; 5) to report to the tax authorities and their officials in the cases and in the manner provided for by this Code; insured persons in the system of individual (personalized) accounting; 6) to secure the documents required for the calculation and payment of insurance contributions; 7) to report to the tax authority for six years of the Russian Federation-contributor of insurance contributions A separate unit (including a branch office, a representative office) established on the territory of the Russian Federation, the authority to charge and reward individuals within one month from the date of granting it of authority; 8) carry other duties under the laws of the Russian Federation on taxes and fees. "; in), in paragraph 5, the word" fees "should be replaced by the words" collection, insurance contributor "; g) of the first paragraph of paragraph 7 of the words "2 and 2-1" should be replaced by the words "2, 2-1" and "paragraph 7". 3-4 "; 18), article 26, paragraph 4, after the word" fees "to add", insurance contributors "; 19) in article 30, paragraph 1, the words" and charges "should be replaced by the words", fees, insurance premiums "; supplement paragraph 2-1 as follows: " 2-1. The rights covered by this Code in respect of taxpayers, tax authorities also apply to insured persons. "; (21) in article 32: (a), add paragraph 1, subparagraph 15, to the following : "15) to submit, in electronic form, in the manner determined by the agreement of the Cooperative Parties, to the territorial bodies of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Law" Mandatory health insurance fund in the tax authorities of Russian organizations in the place of finding separate units that charge payments and other emoluments for the benefit of individuals, foreign organizations operating in the territory of the Russian Federation Federations, international organizations as contributors of insurance premiums, individuals as lawyers, notaries engaged in private practice, arbitration managers, appraisers, mediators, patent attorneys and other individuals- Not later than three days in the day The introduction to the Unified State Register of Taxpayers of the said information. "; b) to supplement paragraph 2-1 as follows: " 2-1. The duties provided for in this Code and other federal laws with respect to taxpayers are also borne by the tax authorities in respect of the insurance contributors. "; in paragraph 3, the word" (fee) "shall be replaced by the words" (collection, After the word "agent", after the word "agent", after the word "agent", add ", the insurance contributor"; 22) in article 34-2: (a) in the name of the word "and fees" replace by ", fees, premiums"; (b) paragraph 1 after the words "fees" to be supplemented by the words ", contributors of insurance contributors"; Article 35, paragraph 1, after the word "fees" to be supplemented by the words ", contributors of insurance premiums"; 24), paragraph 1, after the word "fees", after the word "fees" to read ", the insurance contributors"; 25) in the title of section IV, the words "and fees" to be replaced by the words ", fees, insurance premiums"; 26) in the title of Chapter 8, the words "and fees" should be replaced by the words "fees, fees, insurance premiums"; 27) in article 44: a) in the name of the word "or fee" Replace ", collection, insurance contributions"; b) with the following paragraph 4: " 4. The provisions of this article shall also apply to insurance premiums and apply to the insurance contributors. "; 28) in article 45: (a) in the name of the word" or "to be replaced by the words", Collection, insurance premiums "; (b) paragraph 8, after the words" in relation to fees "to be supplemented by the words", insurance premiums ", after the words" tax payers ", add", insurance contributors "; 29) in article 46: (a) In the name of the word "fees" to be replaced by " collection, payer In addition to the words "insurance premiums"; in paragraph 10, after the word "collection", add the words ", insurance premiums"; (30) in article 47: (a) the name after "collection" in addition to the words ", insurance premiums", after the word "agent" to add the words ", collection payer, the insurance contributor"; b) after the word "tax," add "insurance premiums,"; , paragraph 9, after after the words "collection of fees" to be supplemented with the words "(insurance contributions)" after the words " "collecting payer" to supplement the words "(insurance contribution payer)"; 31) in article 48: (a) the name after the word "fee" to add ", insurance premiums"; b) in paragraph 1: paragraph 1 The following wording: " 1. In the event of default by the taxpayer (collecting fee, insurance contributor)-a natural person who is not an individual entrepreneor (hereinafter referred to as a natural person), within the established period of the obligation to pay Taxation, collection, insurance premiums, fines, tax authority (customs authority) requesting payment of tax, collection, insurance premiums, penalties, fines (tax authority at the place of residence of an individual if the person is removed from the account in the tax authority requesting payment of tax, collection, insurance ) are entitled to apply to the court for payment of tax, collection, insurance premiums, penalties, fines from property, including cash in bank accounts, electronic funds transferred from use of personified electronic means of payment and cash, this physical person, within the amounts specified in the claim for payment of tax, collection, insurance premiums, penalties, penalties, taking into account the features installed this article. "; the third paragraph should read as follows: " Claim for tax, collection, insurance premiums, penalties, fines from the property of a natural person (hereinafter referred to as a claim) shall apply to all claims for payment of tax, collection, insurance premiums, penalties, fines on which the term of execution has expired and which are not performed by that individual on the date of the filing by the tax authority (the Customs authority) of the application for a court order. "; , paragraph 4, after the word" collection ", add the words", insurance premiums "; paragraph 5 after the word" fees " to add "insurance premiums,"; in) in paragraph 2: the first paragraph after the word "collection" should be supplemented with the words ", insurance premiums"; paragraph 2 should read as follows: " If within three years from the date of expiry The period of execution of the earliest requirement for payment of tax, collection, insurance premiums, penalties, fines, taken into account by the tax authority (Customs authority) in the calculation of the total amount of tax, collection, insurance premiums, penalties, penalties to be collected from of a natural person, such amount of taxes, fees, insurance premiums, penalties, fines The tax authority (the Customs authority) has applied to the court with an application for recovery within six months from the date on which the amount exceeds 3,000 roubles. "; paragraph 3 should read as follows: " If within three years from the date of expiration of the earliest requirement for payment of tax, collection, insurance premiums, penalties, fines, taken into account by the tax authority (Customs authority) in the calculation of the total amount of the tax, collection, insurance, Contributions, penalties, fines to be recovered from a natural person, such amount of taxes, fees, insurance premiums, penalties and fines of not more than 3,000 roubles, the tax authority (customs authority) shall apply to the court for a penalty of six months after the expiry of that three-year period. "; g) in paragraph 3: Paragraph 1 after the word "insurance"; paragraph 2 after the word "collection" to add ", insurance premiums"; of contributions "; e) in paragraph 5: paragraph 1 after the word" collect " in addition to the words ", insurance premiums"; (3) after the word "collection"; in paragraph 6, the first sentence should read: " In the event of collection of the tax, collection, insurance, Contributions, fines, property of non-moneys, obligation to pay the tax, collection, insurance premiums, penalties and fines is deemed to be fulfilled from the moment the property is implemented and the arrears are paid from the proceeds. ", second sentence, after the word" fees " to add In paragraph 7, after the word "collection", add ", insurance premiums"; 32) in article 49: (a) in the name of the word "fees" to be replaced by ", fees, insurance premiums"; (b) In paragraph 1, replace the words "fees, insurance premiums"; in paragraph 2 of the words "and fees" to read ", fees, insurance premiums"; , paragraph 3 of the words "and the fees" to be replaced by ", insurance premiums "; d) in paragraph 4: paragraph first after word "fees" to be supplemented with the words ", insurance premiums"; the second after the word "fees" to add ", insurance premiums"; in the third word "and fees" to read ", fees, insurance premiums"; 33) in Article 50: (a) in the name of the word "fees" to be replaced by the words "fees, insurance premiums"; (b), after the word "collection", add the words ", insurance premiums"; 34) in article 51: (a) replace the words "and fees" with the words ", fees, insurance premiums"; (b) supplement paragraph 5 with the following: " 5. The provisions of this article shall also apply in the performance of the obligation to pay insurance premiums. "; 35) in article 52: (a) the name should be supplemented with the words", insurance premiums "; b) paragraph 1 add the following paragraph to the following paragraph: "The insurance premium payer calculates the amount of insurance premiums to be paid during the calculation period, based on the basis for the calculation of insurance premiums and tariffs, if not otherwise." provided for in this Code. "; , to read: " 6. The provisions on the recalculation of the tax base provided for in paragraph 1 of this article shall also apply to the recalculation of the basis for the calculation of insurance premiums, unless otherwise provided for in Chapter 34 of this Code. "; Paragraph 7, reading: " 7. The rules provided for in this article shall also apply to the calculation period of insurance premiums. "; 38) in article 57: (a) in the name of the word" fees "to be replaced by the words", fees, insurance premiums "; (b) In paragraph 1: , in the first paragraph of the word "and", replace the words "fees, insurance premiums", the words "and the collection" with the words "collection, insurance contribution"; in the second paragraph of the word "and" to be replaced by the words " collection, in paragraph 2 of the word "and" to be replaced by ", collection, insurance premiums ", after the words" the levy ", add the words", the insurance contributor "; g) in paragraph 3 of the word" and fees "to read", fees, insurance premiums "; 39) in article 58: (a) replace the words "and fees" with the words ", fees, insurance premiums"; (b) paragraph 7, after the word "fees" to add ", insurance premiums"; 40) in article 59: (a) in paragraph 1: paragraph 1 after the word "fees" to be supplemented with the words ", contributors of insurance premiums"; In subparagraph 3, replace the words "and charges" with the words ", fees, insurance premiums"; (b), paragraph 2, subparagraph 2, after the word "collection", add the words ", the insurance contributor"; , paragraph 4, after the words "taxes, fees" to be supplemented by the words ", insurance premiums", after the words "tax payers", to supplement the words ", contributors of insurance contributors"; 41) in article 60: (a) in the name of the word "and fees" to be replaced by the words ", fees, insurance premiums"; b) in paragraph 5, after the words "the levy payers", add the words ", In the words "fees, insurance premiums, foams"; , in paragraph 6, the word "fees" should be replaced by "fees, insurance contributors)"; g) in paragraph 7 of the word " and ", by the word" fees "," insurance premiums, "in the title of" fees, insurance premiums, foams "; 42) in the title of Chapter 9 and for the collection of the words" collection, insurance premiums "; 43) in article 61: (a) in the name to replace the words "collection, collection, insurance premiums"; b) in the second paragraph of paragraph 6 of the words "and the fine" should be replaced with the words " a fine, insurance premiums (other than insurance premiums relating to the amount of funds for Financing of the accumulative pension) "; in) in paragraph 8 of the word" and collection "to read", collection, insurance contributions "; 44) in article 62: (a) in the name of the word" and "to be replaced by the words" collection, collection, insurance premiums "; b) in paragraph 1: in the paragraph of the first word "and (or) the collection" Replace ", collection and/or (or) insurance premiums"; , in subparagraph 2, replace the words "and fees" with the words ", fees, insurance premiums"; , in subparagraph 4, the words "and (or) the collection" should be replaced by the words "collection and (or) insurance premiums"; (c) In the first paragraph of paragraph 2, the words "and (or) the collection" should be replaced by the words "collection and (or) insurance premiums"; 45) in article 63: (a) in the name of the word "and fees" to be replaced by the words ", fees, insurance premiums"; (b) In paragraph 1: , in the first paragraph of the paragraph, replace ", In subparagraph (1), replace the words "and fees" with the words "fees, insurance premiums"; 46) in article 64: (a) replace the words "and the collection" with the words "collection, collection, insurance premiums"; (b) Paragraph 13 after the word "fees" should be supplemented with the words ", insurance premiums"; 47) in article 68: (a) in paragraph 2 of the word "and" to be replaced by ", collection, insurance contributions"; b) in paragraph 3 of the word "and" ", collection, insurance contributions"; 48) in the title of Chapter 10, the words "and fees" Replace ", fees, insurance premiums"; 49) in article 69: (a) in the name of the word "and" to be replaced by ", collection, insurance premiums"; (b) paragraph 8, after the words "on the payment of fees" to be supplemented with the words ", insurance premiums ", after the words" payers of fees "to add", insurance contributors "; in), add the following addition to paragraph 10: " 10. Article 70, paragraph (2)-(1) of this Code requires the payment of an insurance contribution only in the event of a violation by the tax authority of its insurance contribution procedure. "; 50) in article 70: (a) In the name of the word "and" to be replaced by the words ", collection, insurance premiums"; b), add the following: " 2-1. Claim for payment of insurance contributions on the basis of a decision taken by the Social Insurance Fund of the Russian Federation, which entered into force, to offset the costs of insurance coverage as a result of the inspection The reasonableness of the claimed expenses for the insurance coverage of compulsory social insurance in the event of temporary incapacity for work and maternity, carried out by the Social Insurance Fund of the Russian Federation, must be is sent by the tax authority to the insurance contributor within 10 days of the day by the tax authority of the relevant decision. "; , paragraph 3, after the word" fees "to read", insurance premiums "; 51) Article 71 should read as follows: " Article 71. Effect of a change in the obligation to pay tax, collection, insurance premiums If the duty of the taxpayer, the tax agent, the tax payer, or the taxpayer to pay the tax, the fee, or The insurance contributions changed after the payment of the tax, collection, insurance, penalty or fine, the tax authority is obliged to send the specified persons a qualified requirement. "; 52) in the title of Chapter 11, the words" and fees " Replace ", fees, insurance premiums"; 53) in article 72: (a) In the name of the word "fees", replace the words "fees, insurance premiums"; b) in paragraph 1 of the word "and charges" should be replaced by the words ", fees, insurance premiums", the word "taxpayer", delete; in paragraph 2 in the words "or fees" to be replaced by the words ", fees, insurance premiums"; 54) in article 73: (a) in paragraph 1, the words "and fees" should be replaced by the words ", fees, insurance premiums"; b) in paragraph 2 of the word "or the levy"; Replace with the words ", payor payer, or insurance contributor"; in) in In paragraph 3, replace the words "or tax payer" with the words "(tax payer, the insurance contributor)", the words "or fees" to be replaced by "(collection, insurance premiums)"; , paragraph 7 of the phrase "and the fees" to be replaced by the words ", In addition to the words "insurance premiums"; 55), article 74, paragraph 9, after the word "fees" to be supplemented by the words ", insurance premiums"; 57) in article 75: (a) in paragraph 1 the words "or fees", delete; (b) in paragraph 2 of the word "or", delete; (c) In the first paragraph of paragraph 3 of the word "or to" delete; d) in the first paragraph of paragraph 4 of the word "or" to delete; d) in paragraph 5 of the word "and" to delete; (e), paragraph 7 should read as follows: " 7. The rules provided for in this article shall also apply to fees, insurance premiums and shall apply to the levy, insurance or tax payers, the tax agent and the consolidated group of taxpayers. "; (f) Paragraph 8, first paragraph, should read: " 8. No penalty is accrued on the amount of arrears that have been incurred by the taxpayer (collecting taxpayer, the insured person, the tax agent) as a result of the written explanation of the calculation, payment of the tax (fee, insurance, insurance, and insurance). Contributions) or other matters concerning the application of the law on taxes and charges, data to it or to an uncertain circle of persons by a financial, tax or other authority authorized by the public authority (designated official of that authority) in within the limits of its competence (such circumstances shall be established at the time of the existence of a relevant document of that body, in the sense and content of the tax (accounting, calculation) periods for which the arrears occurred, regardless of the date of the issuance of the document), and (or) as a result of implementation The taxpayer (collecting the tax payer, the taxpayer, the tax agent) of the reasoned opinion of the tax authority in the course of the tax monitoring. "; 58) in article 76: a) in paragraph 1: the first paragraph after the word "collection" to add ", insurance { \field { \field { \field } { \field { \field } { \b } { \field { \field } { \b } { \field { \field } { \b } { \field { \field } { \b } { \field { \field } { \b } { \field { \field } { \field { \field } { \b } { \field { \field } { \b Second word "and fees" to replace the words ", fees, insurance premiums"; in paragraph 11: (1) and (2) read: " 1) Tax Agents, Payers, Payer taxpayers, insurance premiums; 2) individual entrepreneurs- taxpayers, tax agents, tax payers, payers, insurance contributors; "; subpara. 3 after the word" agents "to supplement the words" insurance contributors, "after the word" declarations "to add" (calculation of In addition to the words "insurance contributors"; Article 77, paragraph 14, after the word "collection", add the words ", the insured contribution payer"; 60) in article 78: (a) the name after the word "fees" to be supplemented with the words ", "; b) to supplement paragraph 1-1 as follows: " 1-1. The amount of the overpaid insurance contributions is to be credited to the respective budget of the State extrabudgetary fund of the Russian Federation, to which the amount has been credited to the payer's forthcoming payments, arrears the corresponding penalties and fines for tax offences or return to the insured person in the manner provided for in this article. "; in the second paragraph 3, after the word" fees ", add", insurance premiums "; g) to supplement paragraph 6-1 as follows: " 6-1. Refund of the amount of overpaid insurance premiums in respect of compulsory pension insurance is not paid in the event that the territorial authority of the Pension Fund of the Russian Federation reports on the sum of the overpaid insurance premiums. Contributions to the compulsory pension insurance are provided by the insurance contributor as part of the individual (personalized) accounting and are accounted for (posted) on the individual accounts of the insured persons according to of the Russian Federation (personified) in the mandatory pension insurance system. "; d) the first paragraph of paragraph 14 after the words" payments, fees "to be supplemented by the words", insurance premiums ", after the words" payers of fees "to be supplemented with the words", Insurance contributors "; 61) in article 79: (a) the name after the word" collection "should be supplemented with the words", insurance premiums "; b) to supplement paragraph 1-1 as follows: " 1-1. The amount of the premium recovered is to be returned to the insured person, taking into account the circumstances set out in this paragraph. Refund of insurance premiums to the amount of outstanding insurance premiums, if it is in arrears, is payable only after the payment has been set off against that amount. The relevant budget of the State extrabudgetary fund of the Russian Federation in which the amount has been credited, in accordance with article 78 of this Code. The amount of uncollected insurance premiums in respect of compulsory pension insurance will not be repaid in the event that the territorial authority of the Pension Fund of the Russian Federation reports that the amount is surplus The collected insurance premiums for compulsory pension insurance are taken into account (posted) on the individual personal accounts of insured persons in accordance with the legislation of the Russian Federation on individual (personalized) accounting in the system of compulsory pension insurance. "; , paragraph 9, after the words "payments, fees" to be supplemented by the words ", insurance premiums", after the words "payers of fees" to be supplemented by the words ", payers of insurance premiums"; 62) in article 80: (a) the name should be supplemented with the word "calculation"; b) Paragraph 1 is supplemented with the following paragraph: " The calculation of insurance contributions is a written statement or statement of the insurance contributor, drawn up in electronic form and transmitted via telecommunications channels use of enhanced electronic signature or through the taxpayer's personal office, the subject of an insurance contribution, the basis for the calculation of insurance contributions, the estimated amount of insurance premiums and other data on the basis of the calculation and payment of insurance premiums, This is not provided for in this Code. The calculation of insurance premiums is provided in the cases provided for in Chapter 34 of this Code. "; in paragraph 3: the first paragraph after the word" fee "to be supplemented with the words" the insurance contributor ", after the word" insurance ". Taxpayers to supplement the words ", payers of insurance premiums"; paragraph 2, after the word "fee", add the words ", the insurance contributor", after the word "taxpayers" to supplement the words " (insurance payers) of contributions) "; paragraph 3 after" taxpayers " to supplement In the words "(insurance premiums payers)"; paragraph 5, after "taxpayers", add "(insurance premiums)", add "(insurance premiums)"; g) in paragraph 4: paragraph The first after the word "fee" to add ", the insurance contributor"; the second after the word "fees" to add the words ", the insurance contributor", after the words "(prescribed format)," to be supplemented by the words " if not otherwise in the present Code, ", after the words" of the tax payer " add ", insured contribution payer", after "collection payer" to add ", insured contribution payer"; d) in paragraph 5: paragraph 2, after the word "fee" to add ", payer insurance premiums "; paragraph 3, after the word" fee "to add", the insured contribution payer "; e) in paragraph 7: in paragraph 3 after" payers of fees "to add", payers of insurance premiums ", the words" and fees "to be replaced by the words", fees, insurance premiums "; clause 5, add the words ", the insurance contributor"; 63) in article 81: (a) the name to be supplemented by the word "calculation"; (b) paragraph 7, after the words "calculation of fees" to be supplemented with the words ", insurance coverage". Contributions ", add the words", contributors of insurance premiums "; 64) in article 82: (a) in paragraph 1: paragraph 1 after the word" fees "to add", insurance contributors "; paragraph 2 after the word "fees" to be supplemented with the words "the insurance contributors"; (b) In paragraph 3, the words "and investigative bodies" shall be replaced by the words ", the investigative bodies and the administration of State extrabudgetary funds of the Russian Federation"; , paragraph 4, after the word "fees" to be supplemented with the words ", the payer (...) (...) (...) Incorporate (deregating) the tax authority of an international organization recognized under article 419 of this Code by the insurance contributor is carried out by the tax authority on the basis of a declaration by such international organization. the organization to register (deregetter) as an insurance contributor. "; b) paragraph 6, add the following paragraph: " Pause for arbitration, evaluator, mediator, patent, Chargé d' affaires is the tax authority at their place of residence The reason for the information reported in accordance with article 85 of this Code. "; A person who is not an individual entrepreneor is responsible for a tax on the tax authority of a person who is not an individual entrepreneor (place of residence-in the absence of a physical person's place of residence in the territory) of the Russian Federation) on the basis of information provided by the bodies referred to in paragraphs 1 to 6 and 8 of article 85 of this Code, or on the basis of a declaration by a natural person submitted to any tax authority of his or her choice. "; paragraph 7-1 to be declared void; d) to supplement paragraph 7-2 of the following table of contents: " 7-2. Incorporate (deregating) a natural person as an insurance contributor, recognized as such under article 419 of this Code, is performed by the tax authority at the place of residence of the person (s). In the absence of a person's place of residence in the territory of the Russian Federation) on the basis of an application by the individual to register (deregregister) as an insurance contributor, submitted to any tax authority, their choice. "; 66) in article 84: (a) in paragraph 2: paragraph 2 after "extradite" should be supplemented by "(direct)"; paragraph 3, after the word "extradite", add "or not directed" after "not issued"; paragraph 4 after the word "counsel" to be supplemented by the words ", the arbitral tribunal, the assessor, the mediator, the patent attorney", the words "or mail by registered mail," should be replaced by "(direct)"; sixth after "not issued" add "or not directed"; add to new paragraph The seventh of the following content: " to the arbitration manager, the evaluator, the mediator, the patent attorney, the notice of the submission to the tax authority, confirming the placement of a physical person as a tax person in the tax authority (a) The eighth paragraph, and the word "eighth", after the word "eighth". "to" add "(direct)"; Paragraph 8 "(b) In the fourth paragraph of paragraph 3, after the words" the information "should be inserted after the words" individual entrepreneurs, ", the words" and the lawyers "should be replaced by the words" lawyers, arbitration managers, appraisers, Mediators, patent solicitors "; in) in paragraph 4: paragraph 2, after the word" taxpayers ", add", as a party to the contract of an investment comrade, the manager of the comrade responsible for the conduct of the business After the word "representation", insert the words " "an air vehicle, a vehicle referred to in article 83, paragraph 5, paragraph 5, of this Code,"; sixth paragraph, amend to read: "a natural person (including a registered person"). The quality of an individual entrepreneur, a notary, a private practice lawyer, an attorney, an arbitration manager, a mediator, a mediator, a patent attorney, a place of residence, a location of an air vehicle, of the vehicle referred to in paragraph 5, subparagraph 2, of the 83 of this Code, within five days from the date of receipt of the registration information reported in accordance with article 85 of this Code by the bodies conducting the registration of individuals at their place of residence. "; 5, paragraph 5, amend to read: " In cases of dismissal from a notary public who engages in private practice, the termination of the status of a lawyer, the termination of the membership of the arbitration manager, the evaluator, the mediator in the the relevant self-regulating organization, excluding the patent attorney from The register of patent solicitors of the Russian Federation shall be deregaccounted for by the tax authority on the basis of the information reported by the authorities referred to in article 85 of this Code. "; 67) in article 85: (a) Paragraph 4 to supplement the following paragraphs: " The Commissioner of the federal executive authority responsible for monitoring (supervision) of the activities of the self-regulating organizations of arbitration managers, appraisers, mediators, shall be required to report to the tax authority at the latest by the 10th day of each month of the Committee on the Rights of the United Nations and on the other members of the Committee on the Rights of the details. The Federal Executive of the Intellectual Property Authority is obliged, at the latest, to report to the tax authority at the latest every month on the place of his or her whereabouts the previous month's information on patent attorneys, Registered in the Register of Patent Attoritors of the Russian Federation, excluded from the said registry, of changes in previously reported information. "; b) paragraph 1 of paragraph 9 shall be declared void; in) to be completed Item 9-4, to read: " 9-4. The authorities of the Pension Fund of the Russian Federation and its territorial bodies are obliged to inform the tax authorities at the place where they have registered (deregregistration) of the insured persons, as well as of changes For this information, within 10 days from the date of the appropriate registration (appropriate deregderegation or modification of the information). "; g) in paragraph 11 of the word" and 8 "replace the words", 8, 9-4 "; 68) in article 87: (a) the first paragraph of paragraph 1 after the word "fees" to be supplemented with the words ", Insurance contributors "; b), paragraph 2, after the word" insurance premiums "; 69) in article 88: (a) paragraph 10, after the word" fees "to be supplemented with the words" insurance payers " "; b) to supplement paragraph 13 with the following: " 13. The payment of insurance contributions, which includes the costs of insurance coverage for temporary and maternity-related insurance, is carried out in accordance with the provisions of the Convention on the Rights of the Child. the provisions set out in chapter 34 of this Code. "; 70), article 89, paragraph 17, after the word" fees "to be supplemented by the words", payers of insurance premiums "; 71) in article 93-1: (a) the name after the word" fees " add ", insured contribution payer"; b) in paragraph 1: first after the word "fee"; paragraph 2, after the word "fee" to add ", the insurance contributor"; , paragraph 1, paragraph 3, after the word "collection" to be supplemented by the words ", the insured contribution payer"; 72) paragraph 9 of article 94, after the word "fee", add the words ", the insured contribution payer"; 73) in article 100: (a) paragraph 3, subparagraph 5 after the word "declarations" add "(calculation)"; b) in the paragraph In the first paragraph, the word "taxpayer" should be replaced by the words "the person who was subject to the tax audit (his representative),"; 74), paragraph 16 of article 101, after the word "fees", supplemented the words "the insurance contributors"; Article 101-3, paragraph 3, after the word "fee" to be supplemented by the words ", insurance premiums"; 76) in article 102, paragraph 10: Paragraph 1: Paragraph 1 after the word "taxpayer" to supplement in the words "insurance contributor"; subpara. 1 after the word "taxpayer" add "(insurance premiums payer)"; sub-paragraph 10, in addition to ", on insurance premiums"; b) paragraph First paragraph 1-1 after the word "collection" to read ", insurance contribution"; second paragraph 2, after the word "taxpayer", add the words ", the insurance contributor"; in paragraph 5, after the word "taxpayer". "taxpayers" to supplement the words "(insurance contributors)"; Paragraph 6, first paragraph, after the word "taxpayers" to be supplemented by the words "(insured contributors)"; 78) in article 105-29: (a) in the second paragraph of paragraph 2, the words "and the fees" to be replaced by the words ", In paragraph 3 of the words "and fees" to be replaced by the words "fees, fees, premiums"; 79) in article 105-30: (a), in the first paragraph of paragraph 1, the words "and fees" should be replaced by the words ", fees, insurance premiums"; (b) In the first paragraph of paragraph 3, in the first sentence, replace the words "and" with the words ", "(c) In the first paragraph of paragraph 4, the words" and fees "to be replaced by the words" the taxpayer ", after the word" taxpayer ", after the word" taxpayer "; (81) Article 108, paragraph 5, after the word "collection" to be supplemented by the words ", insurance premiums"; 82) in article 111, paragraph 1: (a), in subparagraph 2, replace the words "by a natural person" with the words "natural person"; after the word "tax" add "(calculated)"; b) in subparagraph 3: in the first paragraph after the words "tax payer" to add ", payer", word "(fee)" to be replaced by "(collection, insurance premiums)", replace "tax periods" with " tax (calculated) "; , paragraph 2, after the word" fee "; 83) in article 113: (a) in the first paragraph of paragraph 1 of the word" tax period "should be replaced by" tax (calculated) ". period "; b) first paragraph 1-1 after" taxes " in addition to the words "(insurance premiums)"; 84), paragraph 6 of article 114, after the word "collection", after the word "collection", after the word "collection", add the words ", insurance premiums"; 85) in article 119: (a) The name after "camaraderie" is supplemented by the words ", calculation of insurance premiums"; b) in paragraph 1: paragraph 1 after the word "declarations" to add "(calculation of insurance premiums)"; paragraph the second after the word "tax" to be supplemented by the words "(insurance contributions)", after "declarations" supplemented by "(calculation of insurance premiums)"; 86) in article 120: (a) the name to be supplemented with the words "(bases for calculating insurance contributions)"; b) in paragraph 3: paragraph 1 in addition to the words "(bases for the calculation of insurance premiums)"; the second after the word "tax" to be supplemented by the words "(insurance premiums)"; 87) in article 122: (a) the name after the word "collection" should be supplemented with the words ", insurance premiums "; b) in paragraph 1: Paragraph 1 The following wording: " 1. Non-payment or partial payment of tax (collection, premiums) as a result of underestimation of the tax base (basis for calculation of insurance contributions), other wrong calculation of tax (collection, insurance premiums) or other unlawful actions (Inaction), if such act does not contain any evidence of tax offences under articles 129-3 and 129-5 of this Code, "; paragraph 2, after the word" collection ", add", insurance premiums "; paragraph) In the second paragraph, after the word "collection", add the words ", insurance premiums"; 88) in article 126: (a) Paragraph 1 of paragraph 1, after the word "fee", add the words ", contributor of insurance premiums"; b (...) (...) (...) (...) "(fee)" should be replaced by "(collection, insurance premiums)"; 90) in Art. 134: (a) the name after the word "fee" should be supplemented with the words ", the insured contribution payer"; b) in the first paragraph after the words "payer", add the words "the insurance contributor", the words "fees, penalties" Replace the words "collection, insurance premiums, foams"; in paragraph 2 after the word "collection" with the words ", the insured contribution payer"; 91) in article 135: (a) the name after the word "collection" should be supplemented with the words ", premiums"; b) first paragraph 1 after the word "collection" to be supplemented by the words ", insurance premiums"; in) the first paragraph 2 after the word "collection" to add the words ", the insurance contributor"; 92) in article 135-2: (a) in paragraph 3: in the first paragraph after the words "payer", add the words "insurance contributor", the word "insurance", replace the words "collection, insurance premiums, foams"; paragraph 2, after the word "collection", add the words ", the insurance payer "; b) Paragraph 4, paragraph 4, after the word" tax " add ", advance payment, collection, insurance premiums, penalties, fines", after the word "taxpayer" add ", payer payer, insurance contributor"; , paragraph 5, after the word "fee", add the words ", insurance premiums ". Article 2 Article 2 of the Tax Code of the Russian Federation of the Russian Federation, 2000, No. 3340, 3341; 2001, No. 1, sect. 18; No. 23, art. 2289; No. 33, sect. 3413, 3421, 3429; No. 49, sect. 4554, 4564; No. 53, sect. 5015, 5023; 2002, No. 1, st. 4; No. 22, art. 2026; No. 30, sect. 3021, 3027, 3033; No. 52, sect. 5138; 2003, No. 1, sect. 2, 5, 6, 8, 10, 11; No. 19, st. 1749; No. 21, sect. 1958; No. 2066; No. 23, est. 2174; No. 26, sect. 2567; No. 27, sect. 2700; No. 28, sect. 2874, 2879, 2886; No. 46, sect. 4435, 4443, 4444; No. 50, sect. 4849; No. 52, sect. 5030; 2004, No. 15, est. 1342; No. 27, sect. 2711, 2713, 2715; No. 30, sect. 3083, 3084, 3088; No. 31, sect. 3219, 3220, 3222, 3231; No. 34, sect. 3517, 3518, 3520, 3522, 3523, 3524, 3525, 3527, No. 35, Art. 3607; No. 41, sect. 3994; No. 45, sect. No. 49, sect. 4840; 2005, No. 1, sect. 9, 29, 30, 34, 38, No. 21, st. 1918; No. 23, sect. 2201; No. 24, sect. 2312; No. 25, sect. 2427, 2428, 2429; No. 27, sect. 2707, 2710, 2713, 2717; No. 30, sect. 3101, 3104, 3112, 3117, 3118, 3128, 3129, 3130; No. 43, sect. 4350; No. 50, sect. 5246, 5249; No. 52, sect. 5581; 2006, No. 1, sect. 12, 16; No. 3, sect. 280; No. 10, sect. 1065; No. 12, sect. 1233; No. 23, sect. 2380, 2382; No. 27, sect. 2881; No. 30, sect. 3295; No. 31, sect. 3433, 3436, 3443, 3450, 3452; No. 43, sect. 4412; No. 45, sect. 4627, 4628, 4629, 4630; No. 47, sect. 4819; No. 50, sect. 5279, 5286; No. 52, sect. 5498; 2007, No. 1, est. 7, 20, 31, 39; No. 13, sect. 1465; No. 21, sect. 2461, 2462, 2463; No. 22, stop. 2563, 2564; No. 23, sect. 2691; No. 31, sect. 3991, 4013; No. 45, est. 5416, 5417, 5432; No. 46, sect. 5553, 5554, 5557; No. 49, sect. 6045, 6046, 6071; No. 50, sect. 6237, 6245, 6246; 2008, No. 18, st. 1942; No. 26, sect. 3022; No. 27, sect. 3126; No. 30, sect. 3577, 3591, 3598, 3611, 3614, 3616; No. 42, 100. 4697; No. 48, sect. 5500, 5503, 5504, 5519; No. 49, sect. 5723, 5749; No. 52, Text 6218, 6219, 6227, 6236, 6237; 2009, No. 1, est. 13, 19, 21, 22, 31; No. 11, sect. 1265; No. 18, Text 2147; No. 23, sect. 2772, 2775; No. 26, est. 3123; No. 29, Art. 3582, 3598, 3602, 3625, 3638, 3639, 3641, 3642; No. 30, sect. 3735, 3739; No. 39, sect. 4534; No. 44, sect. 5171; No. 45, sect. 5271; No. 48, sect. 5711, 5725, 5726, 5731, 5732, 5733, 5734, 5737; No. 51, est. 6153, 6155; No. 52, sect. 6444, 6450, 6455; 2010, No. 15, sect. 1737, 1746; No. 18, Art. 2145; No. 19, sect. 2291; No. 21, sect. 2524; No. 23, sect. 2797; No. 25, sect. 3070; No. 28, sect. 3553; No. 31, sect. 4176, 4186, 4198; No. 32, sect. 4298; No. 40, sect. 4969; No. 45, sect. 5750, 5756; No. 46, st. 5918; No. 47, sect. 6034; No. 48, sect. 6247, 6248, 6249, 6250, 6251, No. 49, sect. 6409; 2011, No. 1, sect. 7, 9, 21, 37; No. 11, sect. 1492, 1494; No. 17, sect. 2311, 2318; No. 23, sect. 3262, 3265; No. 24, sect. 3357; No. 26, Text 3652; No. 27, sect. 3881; No. 29, sect. 4291; No. 30, sect. 4563, 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4597, 4606; No. 45, est. 6335; No. 47, sect. 6608, 6609, 6610, 6611; No. 48, sect. 6729, 6731; No. 49, sect. 7015, 7015, 7016, 7017, 7037, 7043, 7061, 7063; No. 50, sect. 7347, 7359; 2012, No. 10, sect. 1164; No. 14, sect. 1545; No. 18, sect. 2128; No. 19, sect. 2281; No. 24, sect. 3066; No. 25, sect. 3268; No. 26, sect. 3447; No. 27, sect. 3587, 3588; No. 29, est. 3980; No. 31, sect. 4319, 4322, 4334; No. 41, sect. 5526, 5527; No. 49, sect. 6747, 6748, 6749, 6750, 6751; No. 50, sect. 6958, 6966, 6968; No. 53, sect. 7578, 7584, 7596, 7603, 7604, 7607, 7619; 2013, No. 9, st. 874; No. 14, sect. 1647; No. 19, sect. 2321; no. 23, sect. 2866, 2888, 2889; No. 26, sect. 3207; No. 27, sect. 3444; No. 30, sect. 4031, 4045, 4046, 4047, 4048, 4049, 4081, 4084; No. 40, sect. 5033, 5037, 5038, 5039; No. 44, sect. 5640, 5645, 5646; No. 48, sect. 6165; No. 49, sect. 6335; No. 51, sect. 699; No. 52, sect. 6981, 6985; 2014, No. 8, est. 737; No. 14, sect. 1544; No. 16, sect. 1835, 1838; No. 19, sect. 2313, 2314, 2321; No. 23, sect. 2930, 2936, 2938; No. 26, est. 3372, 3373, 3393, 3404; No. 30, sect. 4220, 4222, 4239, 4240, 4245; No. 40, sect. 5315, 5316; No. 43, sect. 5796, 5799; No. 45, est. 6157, 6159; No. 48, sect. 6647, 6648, 6649, 6650, 6657, 6660, 6661, 6662, 6663; 2015, No. 1, sect. 5, 13, 15, 16, 17, 18, 30, 31, 32, 33; No. 10, 100. 1393, 1402; No. 14, sect. 2023, 2024, 2025; No. 18, sect. 2613, 2615, 2616; No. 24, sect. 3373, 3377; No. 27, sect. 3948, 3968, 3969; No. 29, Art. 4340, 4358; No. 41, sect. 5632; No. 48, sect. 6683, 6684, 6685, 6686, 6687, 6688, 6689, 6691, 6692, 6693, 6694; 2016, No. 1, st. 6, 16, 17, 18; No. 6, sect. 763; No. 7, sect. 907, 913, 920; No. 9, sect. 1169; No. 10, sect. 1322; No. 11, sect. 1480, 1489; No. 14, sect. 1902; No. 15, sect. 2059, 2061, 2063, 2064; No. 18, st. 2504; No. 22, sect. 3092, 3098; No. 23, sect. 3298, 3302), the following changes: 1) in article 221, paragraph 3, the words "the law of the Russian Federation" shall be replaced by the words "this Code"; 2), supplemented by article 251, paragraph 1, by the words "and by this Code"; "(3) In article 264, paragraph 1 (1), replace the words" the legislation of the Russian Federation "with" this Code "; 4) in article 346-12: (a) in the first paragraph of paragraph 2 of the word" 45 million ". In the words of the president, the president's income was 7.89 million rubles In paragraph 3 of paragraph 3, the words "100 million roubles" In total, he received around 151 million rubles (in the budget). In the first paragraph of paragraph 4, the words "60 million roubles". In total, the president's income was 7.18 billion rubles. In the words of the President of the Republic of China, the President of the Russian Republic, Mr. In total, the president's income was 7.18 billion rubles. In paragraph 4 of article 346-20, paragraph 4 (a), the first paragraph after the words "individual entrepreneurs" should be supplemented with the words "the selected object of income tax or income, reduced by the amount of expenses,"; b) In the second sentence, the second sentence should read: " During the period of the tax rate of 0 per cent established under this paragraph, the individual entrepreneurs referred to in the first paragraph of this paragraph, which have eliminated the income tax object the amount of the expenses, do not pay the minimum tax provided for in paragraph 6 of Article 346-18 of this Code. "; 7) in article 346-43: (a) in the first paragraph of paragraph 3, the figure" 47 "is replaced by" 48 "; b) in the paragraph In paragraph 8, paragraph 8, fourth indent, replace "47" with "48"; 8) with the following section XI: " SECTION XI. IN THE RUSSIAN FEDERATION CHAPTER 34. INSURANCE Article 419. Payors for insurance premiums 1. The following persons, who are insured under the federal laws on specific types of compulsory social insurance: 1), are recognized as contributors to insurance contributions (hereinafter referred to as "contributors"). payments and other rewards to individuals: organization; individual entrepreneurs; non-individual entrepreneurs; 2) individual entrepreneurs, lawyers, notaries involved in private practice, Arbitration managers, appraisers, mediators, patent attorneys and others engaged in private practice in accordance with the law of the Russian Federation (hereinafter referred to as "payers") (...) (...) 2. If the payer refers to more than one of the categories specified in paragraph 1 of this article, it shall calculate and pay the insurance premiums separately for each reason. Article 420. Taxation object 1. Article 419, paragraph 1, paragraph 1, second and third paragraph 1, paragraph 1, of this Code shall be subject to taxation, unless otherwise provided for in this article. Persons subject to compulsory social insurance under federal compulsory social insurance laws (with the exception of those paid to the persons referred to in article 419, paragraph 1, subparagraph 2) of this Code): 1) within the framework of labour relations and The civil law treaties of which the works are performed, the provision of services; (2) under the copyright contracts in favour of the authors of works; 3) under the exclusive right to work contracts of science, literature, art, publishing licensing agreements, licensing contracts for the use of science, literature and the arts, including remuneration paid by the rights management organizations Collective basis in favour of treaty authors, signed with users. 2. The object of the insurance premiums for the contributors referred to in article 419, paragraph 1, paragraph 4, of the present Code, is subject to the recognition of payments and other emoluments for employment contracts (contracts) and to civil contracts, for the performance of the work, the provision of services in favour of natural persons (with the exception of those paid to the persons referred to in article 419, paragraph 1, paragraph 1, of this Code). 3. The minimum wage established at the beginning of the relevant calculation period shall be recognized as being subject to the insurance premiums for the contributors referred to in article 419, paragraph 1, of this Code. Article 430, third paragraph 1, paragraph 1, subparagraph 1, of this Code also recognizes the revenue generated by the insurance contributor and is determined in accordance with article 430, paragraph 9, of this Code. 4. They are not recognized as being subject to insurance premiums and other entitlements under civil law treaties, the subject of which is the transfer of ownership or other proprietary rights to property (property rights) and treaties, related to the transfer of property rights (property rights), with the exception of copyright contracts, exclusions to the exclusive right to work of science, literature, art, publishing license agreements the Convention on the Rights of the Literature, art. 5. They are not recognized as being subject to the insurance premiums paid by the contributors referred to in article 419, paragraph 1, of the present Code, payment or other remuneration in favour of natural persons who are foreign nationals or stateless persons, under employment contracts concluded with the Russian organization for work in its separate unit, the location of which is located outside the territory of the Russian Federation, payment and other emoluments, calculated in favour of physical persons. persons who are foreign nationals or stateless persons in connection with Their activities are carried out outside the territory of the Russian Federation in the framework of the civil-legal treaties which are the subject of the work, the provision of services. 6. Not recognized as a subject of insurance premiums paid to volunteers under the implementation of Article 7-1 of the Federal Act No. 135-FZ of 11 August 1995 on charitable activities and charitable associations. Civil contract organizations for the cost of volunteers, with the exception of food expenses in excess of the daily subsistence allowance provided for in article 217, paragraph 3, of this Code. 7. Foreign nationals and stateless persons under employment contracts or under civil law treaties are not recognized as subject to the imposition of insurance premiums on the Federation Internationale de Football Association (FIFA), Children of FIFA, Russia 2018 Organising Committee, subsidiary organizations of the Russia 2018 Organising Committee, and whose subjects are the fulfillment of the works, the provision of services, as well as payments made to volunteers civil law treaties concluded with FIFA, affiliated organizations FIFA, the Organizing Committee of Russia 2018, and whose activities are involved in the events stipulated by Federal Law No. 108-FZ of 7 June 2013 on the preparation and conduct of the FIFA World Cup in the Russian Federation FIFA 2018 and FIFA Confederations Cup 2017 Confederations Cup will be held in Russia in 2017, 2018, FIFA Confederations Cup 2017 and 2018 FIFA World Cup. and similar documents, payment of travel, accommodation, The 2017 FIFA Confederations Cup will be held from June 17 to June 2, 2018, with the 2018 FIFA World Cup 2018 and 2019, with the 2018 FIFA World Cup and the 2017 FIFA Confederations Cup and the 2018 FIFA World Cup. of the Russian Federation. Article 421. A base for calculating insurance premiums for payers that make payments and other compensation to individuals 1. The basis for calculating insurance premiums for the contributors referred to in paragraphs 2 and 3 of paragraph 1 of Article 419 of this Code shall be determined after each calendar month as the sum of the payments and other emoluments provided for Article 420, paragraph 1, of this Code, separately for each individual since the beginning of the calculation period, except for the amounts specified in article 422 of this Code. 2. The basis for calculating insurance premiums for the contributors referred to in paragraph 1 of Article 419, paragraph 1, of the present Code is determined after the expiry of each calendar month as the sum of the payments and other emoluments provided for by the paragraph. Article 420 of this Code, which has been assessed separately for each individual since the beginning of the calculation period, except for the amounts specified in article 422 of this Code. 3. For the contributors referred to in article 419, paragraph 1, paragraph 1, of this Code, a ceiling on the basis of the basis for the calculation of insurance contributions for compulsory pension insurance and the limit value of the base for the calculation of insurance contributions is established. Compulsory social insurance for temporary incapacity to work and maternity. With payment and other rewards in favour of a natural person exceeding the base year limit for the calculation of insurance contributions as defined by the cumulative period from the beginning of the calculation period, insurance premiums No contribution shall be paid unless otherwise specified by this chapter. 4. The limit of the base for the calculation of insurance premiums on compulsory social insurance in the event of temporary incapacity for work and maternity is subject to an annual indexation from 1 January of the corresponding year based on the growth of the average OF THE PRESIDENT OF THE RUSSIAN FEDERATION 5. For the contributors referred to in article 419, paragraph 1, paragraph 1, of this Code, for the period of 2017-2021, the limit value of the base for the calculation of insurance premiums on compulsory pension insurance is fixed in accordance with the The corresponding year of the average wage in the Russian Federation increased by twelve times and the following increases applied to it for the corresponding calendar year: in 2017-1.9; in 2018 2.0; , 2.1; in 2020; 2.2; In 2021, it is 2.3. The provisions of this paragraph do not apply to the calculation of insurance premiums under the additional mandatory pension insurance established by article 428 of this Code and insurance premiums for supplementary social insurance. Provision of aircrew members of civil aviation aircraft as well as certain categories of workers of coal industry organizations established by article 429 of this Code. The limit of the base for the calculation of insurance premiums on compulsory pension insurance, established in accordance with this paragraph, is to be indexed annually from 1 January of the corresponding year, taking into account growth OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6. The appropriate limit for the calculation of insurance premiums shall be determined annually by the Government of the Russian Federation, taking into account paragraphs 3 to 5 of this article. The size limit of the base for calculating insurance premiums shall be rounded to the full thousand rubles. At the same time, the sum of 500 rubles will be rounded up to the full thousand rubles and the sum of less than 500 rubles is dropped. 7. In the form of goods (work, services) or other property in kind, the basis for calculating insurance premiums is defined as the value of these goods (work, services) or other property calculated on the basis of their prices, shall be determined in a manner similar to that provided for in article 105-3 of this Code. The value of such goods (work, services) includes the corresponding value added tax, excise duties, and excludes the partial payment by the physical person of the value of the goods he has received for the work done for him, services provided to it. 8. Payment and other remuneration to be taken into account in the calculation of the basis for the calculation of insurance contributions in respect of the contract of the author's order, the contract for the exclusion of the exclusive right to work of science, literature, art, publishing the licensing contract, the licensing contract for the use of the work of science, literature and art is defined as the sum of the proceeds received under the contract of the copyright, the contract of Exclusion of the exclusive right to the Works of science, literature, art and publishing a contract, a licensing contract for the use of science, literature and art, reduced by the amount of actual and documented costs associated with the extraction of such proceeds. 9. If the costs referred to in paragraph 8 of this Article cannot be documented, they are taken as deductions in the following amounts (in percentage of accrued income): 1) for the creation of literary works, including for theatre, cinema, estrades and circuses-20 per cent; 2) to create artwork, photo works for printing, architecture and design-30 per cent; 3) for the creation of sculpture works, decorative painting, decorative, applied and decorative art, painting, theatrical-and film-dressing art and graphics performed in various techniques-40 per cent; 4) for the creation of audiovisual works (video, television and film)-30 per cent; 5) The creation of musical and stage works (operas, ballet, musical comedies), symphonic, choir, chamber works, works for brass band, original music for cinema, television, video, video and theater productions-40 interest; 6) to create other musical works, of which 25 per cent; 7) for works of literature and art, 20 per cent; 8) for the creation of scientific works and development, 20 per cent; 9) The discovery, inventions and the creation of industrial designs (the percentage of income received in the first two years of use) is 30 per cent. 10. When determining the basis for the calculation of premiums, the documented costs cannot be taken into account at the same time as the expenditures within the established standard. Article 422. Amounts not subject to insurance premiums 1. Not to be subject to insurance premiums for the contributors referred to in article 419, paragraph 1, paragraph 1, of this Code: 1) State benefits payable under the laws of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION (2) All types of legislation established by the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Compensation for harm caused by injury or other damage to health; with free accommodation, accommodation and utilities, food and products, fuel or appropriate monetary compensation; with the cost and/or issuance of the relying party to pay in lieu of the allowance; , with the cost of food, sports equipment, equipment, athledials and uniforms received by athletes and workers Physical culture and sports organizations for the training process and participation in sports competitions, as well as for sports judges to participate in sports competitions; with the dismissal of workers, except for compensation for Unused leave, termination indemnity and average monthly earnings per period Employment in more than three times the average monthly wage or six times the average monthly wage for workers dismissed from organizations located in areas of the Far North and similar to them and compensation for the head, deputy head and chief accountant of the organization for more than three times the average monthly wage; , with the reimbursement of training expenses, Retraining and upgrading the skills of employees; with expenses Persons connected with the performance of work, the provision of services under civil law contracts; with the employment of workers dismissed in connection with the implementation of the downsizing or staff of the workforce, the reorganization or liquidation of the organization, in connection with the cessation of activities by individuals as individual entrepreneurs, the termination of the powers of notaries engaged in private practice, and the termination of the status of the lawyer, as well as in the relating to the termination of activities by other natural persons Professional activities under federal laws are subject to State registration and (or) licensing; with the performance of a natural person, including in connection with the move to work in another In addition to paying in cash for work with heavy, harmful and (or) hazardous working conditions, apart from compensation payments in the amount equivalent to the value of milk or other equivalent food products, payments in foreign currency in lieu of the daily allowance referred to in article 217, paragraph 3, of this Code, Russian shipping companies, members of crews of vessels of foreign navigation, payment in foreign currency to the personnel of crews of Russian aircraft performing international flights, as well as compensation payments for unused vacation days, Non-discharge of employees; 3) sum of one-time financial assistance provided by payers: to natural persons in connection with a natural disaster or other extraordinary circumstance for the purpose of reparation sustained damage or injury to their health and physical Persons who have been victims of terrorist acts on the territory of the Russian Federation; worker in connection with the death of his family member (s); workers (parents, adoptive parents, guardians) at birth (adoption) a child, custody of a child paid during the first year after birth (adoption), guardianship, but not more than 50,000 roubles per child; 4) income (except for the remuneration of employees); Registered family members (Descent) of the small indigenous peoples of the North, Siberia and the Far East of the Russian Federation from the sale of products derived from their traditional fishing activities; 5) the sum of insurance payments (contributions) Employees ' compulsory insurance, in accordance with the procedure established by the legislation of the Russian Federation, the amount of the payment (s) of payment (s) of voluntary personal insurance of employees concluded for the period not to be paid by the party. less than one year providing for the payment of medical insurance by insurers The costs of these insured persons, the amount of payment (s) of the payer for the provision of medical services to employees concluded for a period of at least one year with medical organizations with appropriate licences for implementation In accordance with the legislation of the Russian Federation, the amount of the payment (s) of payment (s) of the payer of the voluntary personal insurance of workers concluded solely in the event of death The insured person and/or the injury to the health of the insured person, as well as The amount of the pension contributions of the insured person under the non-State pension scheme; 6) the employer's contributions paid by the Payer under the Federal Act No. 56 of 30 April 2008 " On additional insurance companies contributions to accumulative pension and state support for the formation of pension savings ", in the amount of contributions paid, but not more than 12 000 rubles per year per employee, in favour of which the employer's contributions were paid; 7) the cost of travel of employees to and from the place of leave and The cost of transporting up to 30 kilograms of luggage, paid by the insurance contributor, to persons working and living in areas of the Far North and similar localities, in accordance with the legislation of the Russian Federation, by the legislative acts of the constituent entities of the Russian Federation, the decisions of representative bodies of local self-government, labour contracts and (or) collective agreements. In the event of leave, the employees outside the territory of the Russian Federation shall not be subject to insurance contributions for the cost of the journey or flight (including the cost of transporting baggage up to 30 kilograms) from the place OF THE PRESIDENT OF THE RUSSIAN FEDERATION 8) amounts paid to individuals by election commissions, The candidates for the post of the President of the Russian Federation, candidates for deputies of the legislative (representative) bodies of the State authorities of the Russian Federation and candidates for the post of the President of the Russian Federation are candidates for the post of the President of the Russian Federation. A position in the other State body of the constituent entity of the Russian Federation provided for in the Constitution, the statute of the constituent entity of the Russian Federation, elected directly by the citizens, the candidates for the deputies of the representative body of municipal education, Candidates for the post of head of municipal education, Other positions provided for by the charter of the municipal education and by direct elections, the electoral funds of the electoral associations, the electoral funds of the regional offices of political parties that are not electoral A referendum on the referendum in the Russian Federation, a local referendum, a referendum campaign group of the Russian Federation, and a referendum on the referendum in the Russian Federation. THE RUSSIAN FEDERATION of the local referendum for carrying out work directly related to electoral campaigns, referendum campaigns; 9) the cost of uniforms and uniforms issued to employees in accordance with OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 11) the amount of material assistance provided by employers to employees who do not exceed 4,000 rubles per employee for the calculation period; 12) the amount of the employee's training fees by main occupation. and supplementary professional programmes; 13) the amount paid by contributors to their employees for the reimbursement of interest on loans (loans) for the purchase and/or construction of a housing premises; 14) sums of money, food and wind Other payments received by members of the armed forces, the ranks of the Russian Federation, the Federal Fire Service and the Federal Field Service of the Russian Federation, OF THE PRESIDENT OF THE RUSSIAN FEDERATION of the Russian Federation; 15) Contracts of employment and civil contracts, including those for foreign nationals and stateless persons temporarily staying in the territory of the Russian Federation, with the exception of payment and other remuneration in the territory of the Russian Federation The benefit of such persons as recognized by the insured under federal law on specific types of compulsory social insurance. 2. When paying for travel by payers, both within the territory of the Russian Federation and outside the territory of the Russian Federation are not subject to the daily subsistence allowance provided for in article 217, paragraph 3. The present Code, as well as the actual and documented travel expenses for travel to and from the destination, fees for airport services, fees and charges for travel to the airport or to the station of departure, or transfer, baggage allowance, accommodation expenses, expenses for payment of communication services, contributions for issuance (receipt) and registration of an official foreign passport, contributions for issuance (receipt) of visas, as well as expenses for exchange of cash or a cheque in the bank for cash foreign currency. The same taxation scheme applies to payments made to individuals in the authority (administrative) authority of the organization, as well as to members of the board of directors or of any similar body of the company, arriving for participation in a board meeting of directors, boards or other similar bodies of the company. 3. In addition to the payments set out in paragraphs 1 and 2 of this article, the basis for the calculation of insurance contributions is also not included: 1) in insurance premiums for compulsory pension insurance-sums of money (monthly cash) Remuneration) and other payments received by procurators and investigators, as well as judges of federal courts and justices of the peace, payments and other emoluments paid to students in vocational training organizations, of higher education in full-time education Activities carried out in student teams (included in the federal or regional register of youth and children's associations using State support) under labour contracts or under civil law treaties is the performance of the work and (or) the provision of services; (2) insurance premiums for compulsory social insurance in the event of temporary incapacity for work and maternity-any remuneration payable to natural persons on the basis of and treaties of a civil nature, including treaty of the copyright, the contract of exclusion of the exclusive right to the works of science, literature, art, publishing license agreement, license agreement on the granting of the right to use works of science, literature and art. Article 423. The design period. Reporting period 1. The calculation period shall be the calendar year. 2. The first quarter, the first quarter, and nine months of the calendar year are recognized in the reporting period. Article 424. Determination of the date of payment and other rewards The date of payment and other rewards is defined as: 1) the day of payment and other rewards in favour of the employee (physical person, for which payments and other emoluments are made)-for payment and other emoluments paid by the contributors referred to in paragraphs 1 and 3 of paragraph 1 of article 419 of this Code; (2) the day of implementation Pay and other rewards to the individual-for the payers, Article 419, paragraph 1, paragraph 4, of this Code. Article 425. Insurance premium rates 1. The premium rate is the value of the premium per unit of measurement of the base for the calculation of premiums, unless otherwise provided by this chapter. 2. The rates of contribution rates are set at the following levels, unless otherwise provided for in this chapter: 1) for mandatory pension insurance, within the established limit for the calculation of insurance premiums, This type of insurance is 26 per cent; (2) compulsory social insurance for temporary disability and maternity, within the established limit of the base for the calculation of insurance contributions for this purpose. 2.9% insurance coverage; mandatory social security Temporary incapacity and maternity insurance for foreign nationals and stateless persons temporarily staying in the Russian Federation (except for highly qualified persons) In accordance with Federal Act No. 115 of 25 July 2002 on the legal status of foreign nationals in the Russian Federation, 1.8 per cent of the base for this type of insurance is within the limits of this type of insurance; 3) mandatory health insurance-5.1 per cent. Article 426. Insurance contribution rates in 2017-2018 In 2017-2018 for the payers referred to in Article 419, paragraph 1, of this Code (excluding payers with reduced rates of insurance premiums), apply the following premium rates: 1) to the mandatory pension insurance: , within the established limit of the base for the calculation of insurance premiums on compulsory pension insurance-22 per cent; over the set limit of the base to calculate insurance premiums for compulsory pension insurance-10 per cent; 2) for compulsory social insurance in case of temporary incapacity to work and in connection with maternity, within the established limit of the base for insurance premiums-2.9 per cent; for compulsory social insurance for temporary disability in respect of payments and other benefits to foreign nationals and persons without of the Russian Federation (excluding the Russian Federation) Federal Act No. 115 of 25 July 2002 on the Legal Status of Foreign Citizens in the Russian Federation), within the limits of the base for calculating insurance contributions This type of insurance is 1.8 per cent; 3) for mandatory health insurance-5.1 per cent. Article 427. The reduced premium rates 1. The reduced rates of insurance premiums for the payers referred to in Article 419 (1) of this Code are applied: 1) for economic societies and economic partnerships, the activities of which are made in practical terms. application (s) of the results of intellectual activity (software for electronic computing, databases, inventions, useful models, industrial designs, selection achievements, topologies of integrated circuits, secrets production (know-how) exclusive rights of founders, participants (including with other persons) of such economic societies, participants of such economic partnerships-budgetary scientific institutions and autonomous scientific institutions or educational institutions of higher education Education, which are budgetary institutions, autonomous institutions; 2) for organizations and individual entrepreneurs who have concluded implementation agreements with the special economic zone authorities of technology and payment to natural persons working in the of a special economic zone or industrial special economic zone, for organizations and individual entrepreneurs who have concluded agreements on the implementation of tourism and recreational activities, Payments to individuals working in the tourism and recreational special economic zones combined by the decision of the Government of the Russian Federation to the cluster; 3) for Russian organizations that carry out activities in the field Information technology (excluding organizations that have with the authorities of special economic zones of the agreement on the implementation of technical-implementation activities and payments to individuals working in the technical-implementation special economic zone or industrial production Special economic zone), develop and implement their programmes for computers, databases on physical media, or in the form of an electronic document by means of communication, regardless of the type of contract and (or) provide services (perform work) development, adaptation, modification of computer software, databases (Software and Information Technology Products), install, test and maintain software, databases; 4) for payers that make payments and other emoluments to members of ship crews; Vessels registered in the Russian International Register of Ships (except vessels used for the storage and transshipment of oil, oil products in the seaports of the Russian Federation) and for the performance of labour duties of a member of the ship's crew-in respect of payment and compensation data; 5) for organizations and individuals entrepreneurs applying the simplified taxation system, the main type of economic activity (classified according to the activity codes according to the Russian classifier of economic activities) are: food production; mineral water and other soft drinks; textile and garment production; leather products, leather products and footwear; wood treatment and production of trees; chemical production; making rubber and plastic products; producing other non-metallic mineral products; manufacturing manufactured metal products; Production of machinery and equipment; production of electrical equipment, electronic and optical equipment; production of vehicles and equipment; furniture production; sporting goods; toys; research and development; education; health care and social services; sports activities; other sports activities; Recycling; construction; maintenance and repair of motor vehicles; waste-water disposal, waste and similar activities; transport and communications; Personal service provision; Production of pulp, wood pulp, paper, cardboard and articles thereof; production of musical instruments; production of various products not included in other groups; repair of domestic products { \cs6\f1\cf6\lang1024 & } { \cs6\f1\cf6\lang1024 } Real estate { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } activities of clubs); Museums activities and security historical sites and buildings; activities of botanical gardens, zoos and nature reserves; activities related to the use of computing and information technology, excluding organizations and individuals The entrepreneurs referred to in subparagraphs 2 and 3 of this paragraph; retail trade in pharmaceuticals and medical products, orthopedic products; production of curved steel profiles; production Steel wire; 6) for tax-payers alone a tax on the disposable income for individual activities-pharmacies and individual entrepreneurs licensed for pharmaceutical activities-in respect of payments and emoluments of individuals who Federal Act No. 323 of 21 November 2011 on the foundations of public health in the Russian Federation has the right to engage in pharmaceutical activities or be allowed to exercise it; 7) for nonprofit (excluding State (municipal) institutions), OF THE PRESIDENT OF THE RUSSIAN FEDERATION Research and development, education, health, culture and art (theatres, libraries, museums and archives) and mass sports (except professional); 8) for charities, OF THE PRESIDENT OF THE RUSSIAN FEDERATION Order and applying the simplified taxation system; 9) for individual entrepreneurs applying the patent tax system-in respect of payments and emoluments for individuals employed in the form of The economic activities referred to in the patent (except for individual entrepreneurs who carry out the business activities referred to in paragraphs 19, 45-48, paragraph 2 of article 346-43 of this Code); 10) organizations recognized as participants in the project Research, development and commercialization of their results, in accordance with Federal Act No. 244-FZ of 28 September 2010 on the Skolkovo Innovation Centre; 11) Federal Law No. 377-FZ of 29 November 2014 on the development of the Crimean Federal District and the free economic zone in the Republic of Crimea and the federal city of Sevastopol. (hereinafter referred to as the free economic zone member); 12) for Organizations and individual entrepreneurs who have attained the status of a resident of the territory of advanced social and economic development in accordance with Federal Act No. 473-FZ of 29 December 2014 on priority areas of social and economic development in the Russian Federation " (hereinafter referred to as the priority social and economic development territory of the Russian Federation); 13) for organizations and individual entrepreneurs who have obtained the status of a free port resident Vladivostok Law No. 212-FZ of July 13, 2015 The port of Vladivostok " (hereinafter referred to as the Vladivostok free port). 2. For the contributors referred to in paragraph 1 of this Article, the following reduced rates shall apply: 1) for the contributors referred to in paragraphs 1-3 of this Article: In 2017, insurance coverage for the period from 1 January to 3 years is 8%, in 2018-13.0%, in 2018-by 13.0%, in 2019-by 20.0%; for compulsory social insurance in case of temporary disability and maternity in 2017-2.0%, 2018-2.9%. Percentage, 2019-2.9 per cent; for compulsory social insurance on Temporary incapacity for work in favour of foreign nationals and stateless persons temporarily staying in the Russian Federation (except for highly qualified specialists in accordance with Federal Act No. By the law of 25 July 2002, No. 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation"-1.8 per cent; for compulsory health insurance in 2017-4.0 per cent, 2018-5.1 per cent, 2019-5.1 per cent; 2) for the payers referred to in paragraph 1, subparagraph 4 Articles, insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary incapacity for work and maternity, compulsory health insurance in 2017-2027 are fixed at 0 per cent; 3) for the payers referred to in paragraphs 5 to 9 of paragraph 1 of this article, in the course of 2017-2018, the insurance premium rates for mandatory pension insurance are fixed at 20.0 interest, compulsory social insurance in the event of temporary incapacity to work and Maternity, compulsory health insurance-0%. The insurance rates specified in this subparagraph shall apply to contributors applying the simplified tax system referred to in paragraph 1 (5) of this article if their income for the tax period does not exceed 79 Million In accordance with paragraph 1 of this article, the insurance premiums for compulsory pension insurance are fixed at 14.0 per cent and compulsory social insurance in the event of compulsory insurance. and maternity, compulsory health insurance-0 per cent; 5) for the contributors referred to in subparagraphs 11 to 13 of paragraph 1 of this article, the premium rates for compulsory pension insurance. Insurance are set at 6.0 per cent, compulsory social insurance Insurance for temporary disability and maternity-1.5 per cent, compulsory health insurance-0.1 per cent. 3. The reduced rates of insurance premiums established by paragraph 2 of this article shall be applied by the contributors referred to in paragraph 1 of this article, subject to the conditions set out in paragraphs 4 to 10 of this article. 4. For the contributors referred to in paragraph 1 (1) of this article, it is necessary to: carry out research and development work and the practical application (implementation) of the results of intellectual activity. Research and development work involves the creation of new or improved products (goods, works, services), in particular invention; application of the simplified system Taxation; inclusion in the register of notification of establishment of economic societies and economic partnerships. Register of notifications of economic associations and economic partnerships is kept by the authorized Government of the Russian Federation by the federal executive branch and transferred to the tax authorities not later than the first number of the month following the reporting period, in accordance with the procedure established by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. In the event that, based on the accounting period (reporting) period, the organization does not fulfil the conditions set out in this paragraph, the organization shall be deprived of the right to use the underweight. The rates of insurance premiums under paragraph 2 (1) of this Article from the beginning of the calculation period in which the conditions set out in this paragraph are not met. 5. For the contributors referred to in paragraph 1 (3) of this article, the conditions for applying the reduced rates of insurance premiums under paragraph 2 (1) of this article are: for newly created organizations: receipt of the document on state accreditation of the organization carrying out activities in the field of information technologies, in accordance with the procedure established by the Government of the Russian Federation; programmes for computers, databases, transfer of exclusive rights to programmes for Computer, database, adaptation and modification of software for computers, databases of licensed programs, databases (software and information) (a) The purpose of the project is to: specified period; average number of employees per calculated (Reporting) period is not less than seven; for non-newly created organizations: receipt of a document on state accreditation of the organization implementing activities in the field of information Technology, in accordance with the procedure established by the Government of the Russian Federation; computer software, license agreement databases, from service delivery (work) on the development, adaptation and modification of computer software, databases (software and information products), and the installation, testing and maintenance of these mainframe applications, At least 90 per cent of the total income of the organization for the nine months of the year preceding the year in which the organization paid insurance premiums under reduced rates under paragraph 2 (1) of this article Organizations during the period; average number of employees, determined in accordance with the procedure established by the federal executive authority in the field of statistics, in the nine months preceding the year in which the organization was transferred to pay insurance premiums at reduced rates to paragraph 2 of this article shall be at least seven persons. For the purposes of this paragraph, the amount of the proceeds is determined according to the organization's tax accounting in accordance with article 248 of this Code, and does not include the proceeds referred to in paragraphs 2 and 11 of part two of article 250 of the present Code. Code. In the event that an organization does not fulfil at least one condition established by this paragraph as a result of the accounting period (reporting), and in the event of the withdrawal of its State accreditation, the organization shall be deprived of the right to use The rates of premium covered by paragraph 2, subparagraph 1 of this article, from the beginning of the calculation period in which the prescribed conditions are not met or the state accreditation has been revoked. Verification of compliance with the requirements set out in this paragraph shall be carried out in accordance with the reporting by the organizations in the field of information technology, in accordance with Article 431 of this Code. 6. For the contributors referred to in paragraph 1 (5) of this article, the economic activity referred to in this subparagraph shall be recognized as the main economic activity, provided that the proportion of the proceeds of the exercise At least 70 per cent of total income is provided for the products and/or services rendered in this activity. The amount of income is determined in accordance with article 346-15 of this Code. In the event that the main economic activity of the organization or individual entrepreneor referred to in paragraph 1 (5) of this article is not consistent with the stated basic economic activity, as a result of the calculation (reporting) period activities, and if the organization or individual entrepreneor has exceeded the income limit referred to in paragraph 2 (3) of this article for the tax period, such an organization or an individual entrepreneor shall be deprived of the right to use paragraph 2, paragraph 2, subparagraph 3. Articles of the insurance premium rates since the beginning of the calculated (accounting) period in which this discrepancy is made, and the amount of the insurance premiums are to be restored and paid in due course. 7. The payers referred to in paragraph 1 (7) of this article shall apply the reduced rates of insurance premiums in accordance with paragraph 2 (3) of this article, provided that following the year preceding the year in which the organization was transferred to payment, at such rates, at least 70 per cent of the total income of the organization for the period is in the aggregate of the following types of income: revenues in the form of earmarked income for the maintenance of non-profit organizations and Their statutory activities under paragraph 1, subparagraph 7 of the present Articles defined in accordance with article 251, paragraph 2, of this Code (hereinafter referred to as the proceeds); revenues in the form of grants received for carrying out activities in accordance with paragraph 1 (7) of this article; and under article 251, paragraph 1, of the present Code (hereinafter referred to as grants); revenues from the types of economic activity referred to in the paragraphs of the seventeenth to twenty-first, in paragraph 1 of paragraph 1 of this article. The proceeds shall be determined by the contributors referred to in paragraph 1 (7) of this article, in accordance with article 346-15 of the present Code, taking into account the requirements of this paragraph. The monitoring of compliance with the conditions established by this paragraph shall be carried out, including on the basis of accounts provided by non-profit organizations in accordance with article 431 of the present Code. Information on cases of non-profit-making, as provided for by its constituent instruments, as determined by the control exercised by the federal executive The functions of formulating and implementing State policy and regulatory measures in the field of registration of non-profit organizations in accordance with article 32 of the Federal Act No. 7-FZ of 12 January 1996 on non-profit organizations, submitted to tax authorities in the form of an electronic document in The order in which the information exchange agreement is defined. In the event that, as a result of the accounting period (reporting) for the period, the organization does not meet the conditions set out in this paragraph, such organization shall be deprived of the right to apply reduced rates of insurance premiums, Paragraph 2, subparagraph (3) of this article, from the beginning of the calculation period in which the conditions set out in this paragraph have not been met. In determining the level of income of the organization, the organization's compliance with the conditions set by this paragraph shall take into account the income received and grants received and not used by the organization as a result the previous calculation periods. 8. The payors referred to in paragraph 1, paragraph 8, of this article shall apply the reduced rates of insurance premiums in accordance with paragraph 2, subparagraph 3, of this article, provided that: application of the simplified taxation system; A charitable organization's compliance with the purposes of its constituent instruments. Information on cases of non-conformity of the charitable organization with the purposes of its constituent instruments, as revealed by the control exercised by the federal executive The functions of formulating and implementing State policy and regulatory measures in the field of registration of non-profit organizations in accordance with article 32 of the Federal Act No. 7-FZ of 12 January 1996 on non-profit organizations, submitted to tax authorities in the form of an electronic document in The order in which the information exchange agreement is defined. In the event that, as a result of the accounting period (reporting) for the period, the organization does not meet the conditions set out in this paragraph, such organization shall be deprived of the right to apply reduced rates of insurance premiums, Paragraph 2, subparagraph (3) of this article, from the beginning of the calculation period in which the conditions set out in this paragraph have not been met. 9. The payers referred to in paragraph 1 (10) of this article shall apply the reduced rates of insurance premiums under paragraph 2 (4) of this article within 10 years of their receipt of the status of the participant in the implementation project. Research, development and commercialization of their results, in accordance with Federal Act No. 244-FZ of 28 September 2010 on the Skolkovo Innovation Centre (hereinafter referred to as the project participant), starting from the first of the month following the month in which They were granted the status of a project participant. The reduced premium rates provided for in paragraph 2 (4) of this article shall not apply to a project participant from the first day of the month following the month in which the aggregate profit of the project participant has exceeded 300 1 million rubles. The specified total profit is calculated in accordance with chapter 25 of this Code, starting with the year 1, in which the annual revenue from the sale of goods (works, services, property rights) received by this company The project is worth more than one billion rubles. Information on the receipt and loss of organization status of the project participant to the tax authorities is provided by the organization recognized by the managing company in accordance with Federal Act No. 244-FZ of 28 September 2010 on the Innovation Centre "Skolkovo", in the order of the information exchange agreement. For organizations that have lost the status of a project participant, the premium rates specified in paragraph 2 (4) of this article shall not apply from the 1st day of the month in which the organization has lost its status as a participant in the project. The amount of premiums to be paid for the calculation period (reference period) in which the excess specified in paragraph 2 of this paragraph or the insurance contributor has lost the status of the project participant shall be payable Recovery and payment of appropriate penalties from the payer. 10. The payers referred to in paragraphs 11 to 13 of paragraph 1 of this article shall apply the reduced rates of insurance premiums under paragraph 2 (5) of this article within 10 years of their receipt of the status of the participant in the free economic activity. A resident of the territory of priority social and economic development, resident of the free port of Vladivostok from the 1st of the month following the month in which they received such status. For those who have lost their status as a participant in the free economic zone, the residents of the advanced social and economic development territory, the residents of the free port of Vladivostok, the reduced rates of insurance premiums provided by the company are reduced. Paragraph 2 (5) of this article shall not apply from the first day of the month following the month in which they have lost such status. The reduced rates of premiums referred to in paragraph 2 (5) of this article shall apply to members of the free economic zone, the residents of the advanced social and economic development territory, the resident The free port of Vladivostok, which has received such status no later than three years from the date of the creation of the corresponding free economic zone, the territory of priority social and economic development, no later than three years from the day Federal Act No. 212 of 13 July 2015 on the free port Vladivostok ". The Federal Executive Committee, which is responsible for coordinating the implementation of government programs and federal targeted programs in the Far Eastern Federal District, or the organization, According to the Federal Law of July 13, 2015 No. 212-FZ "On the Free Port of Vladivostok", it is submitted to the tax authorities in accordance with the information exchange agreement, information on receipt and on the loss of the insurance contribution status of the resident of the free port Vladivostok. Article 428. Additional premium rates for individual payer categories 1. For the payers referred to in article 419, paragraph 1, clause 1, of this Code, in respect of payments and other rewards in favour of individuals employed in the types of work referred to in article 30, paragraph 1, of the Federal Act of 28 December 2013, 400-FZ "Insurance pensions", an additional insurance premium of 9 per cent is applied (except as provided in paragraph 3 of this article). 2. For the payers referred to in article 419, paragraph 1, clause 1, of this Code, in respect of payments and other rewards in favour of individuals employed in the types of work referred to in article 30 (2)-18 (1) of the Federal Act of 28 December 2013 400-FZ "On Insurance Pensions", applies an additional premium rate for compulsory pension insurance in the amount of 6 per cent (except as provided for in paragraph 3 of this article). 3. For the payers referred to in paragraphs 1 and 2 of this article, depending on the special assessment of working conditions established by the legislation of the Russian Federation, a class of working conditions in return The following additional insurance premiums shall apply to compulsory pension insurance as set out in paragraphs 1 and 2 of this article: | --------------- | ----------------------------- | | ----------------------------- | | Class | Subclass | Subclass | Secondary | | labor conditions | Rate Rate | | | | Contribution | ------------------- | ----------------------------- | | ----------------------------- | | Dangerous | 8 | 8.0% | | --------------- | ----------------------------- | ----------------------------- | | Harmful | 3.4 | 7.0% | | | ------------------- | ----------------------------- | ----------------------------- | | 3.3 | 6.0% | | | ------------------- | ----------------------------- | | | 4.0 | 4.0% | | ------------------- | ----------------------------- | | ----------------------------- | | | 3.1 | 2.0 percent | | --------------- | ------------------- | ----------------------------- | | Valid | 2 | 0.0% | | --------------- | ------------------- | ----------------------------- | | Optimal | 1 | 0.0%. | | --------------- | ------------------- | ----------------------------- | Article 429. Insurance premium rates for individual categories contributors to additional social crew members of flight crews civil aviation, as well as separate categories coal industry workers 1. In respect of payments and other emoluments for the members of flight crews of civil aviation aircraft recognized by the contribution facility under paragraph 1 of Article 420 of this Code, the tariff is applied Insurance contributions for the additional social security of employees in the amount of 14%. 2. With respect to payments and other rewards accrued in favour of full-time workers in underground and open mining operations (including the composition of mining and shale mining and construction) Mines, and workers in the leading occupations-mining and ranchoppers, scavengers, hammers, hammering machines recognized to be subject to insurance premiums under paragraph 1 of Article 420 of this The Code applies the premium rate for supplementary social security -Employees ' data of 6.7 per cent. 3. The lists of contributors applying the premium rates for the additional social security of aircrew members of civil aviation aircraft as well as certain categories of workers of coal industry organizations are established in the In accordance with Federal Act No. 155 of 27 November 2001 on additional social security for aircrew members of civil aviation aircraft and Federal Act No. 84-FZ of 10 May 2010 " On additional social security of certain categories of workers in the coal sector Industry ", respectively. Article 430. The size of the premium paid by payers who do not make payments and other compensation to individuals 1. The payors referred to in article 419, paragraph 1, subparagraph 2, of this Code pay: 1) insurance premiums for compulsory pension insurance in a fixed amount, which are determined in the following order, if not otherwise is provided for in this article: if the value of the payer's income for the calculation period does not exceed 300,000 rubles, in the amount defined as the product of the minimum wage established by federal law on the beginning of the calendar year, for which insurance premiums have been paid, increased at 12 once, and the tariff of insurance premiums on compulsory pension insurance, established by paragraph 2 of Article 425 of this Code; , if the value of the payer's income for the calculation period exceeds 300,000 rubles, defined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums increased 12 times and the compulsory pension insurance premium insurance established by article 425, paragraph 2, of the present Code plus 1.0 per cent of the amount The income of the payer is more than 300,000 rubles during the calculation period. At the same time, the amount of insurance premiums cannot be larger than the product of eight times the minimum wage established by federal law at the beginning of the calendar year for which insurance is paid Contributions, increased by 12 times, and compulsory pension insurance premiums, established by paragraph 2 of article 425 of this Code; 2) insurance premiums for compulsory health insurance, fixed amount which is defined as the product of the minimum wage, established by federal law at the beginning of the calendar year for which insurance premiums were paid, increased by 12 times, and the insurance premium for compulsory health insurance, established by article 425, paragraph 2, subparagraph 3 of this Code. 2. The heads of peasant (farm) enterprises pay insurance contributions for compulsory pension insurance and compulsory health insurance for themselves and for each member of the peasant (farm) household. At the same time, the amount of insurance premiums in general for the peasant (farm) household is determined for each relevant type of compulsory social insurance as the product of the minimum wage by federal law at the beginning of the calendar year, for which insurance premiums have been paid, increased by 12 times, insurance premiums for compulsory pension insurance and compulsory health insurance, as set out in paragraph 2 of the article 425 of the present Code and the number of members of the peasant (farming) economy, including the head of the peasant (farm) economy. 3. If the payers start to perform business or other professional activities during the calculation period, the amount of the premiums to be paid during this calculation period shall be determined in proportion to the number of calendar years months from the calendar month of the beginning of the activity. For an incomplete month of activity, premiums are determined in proportion to the number of calendar days of the month. 4. In order to implement paragraph 3 of this article, the calendar month of commencement of the activity shall be recognized: 1) for an individual entrepreneor calendar month in which his or her State registration has been made as an individual Businessman; 2) for a lawyer, a notary public engaged in private practice, arbitration, valuator, mediator, patent attorney and other persons engaged in the procedure established by the law of the Russian Federation the private practice, the calendar month in which the lawyer, the notary, The private practice, the arbitration manager, the evaluator, the mediator, the patent attorney and other persons engaged in private practice in accordance with the law of the Russian Federation are taken into account in the tax authority. 5. If the payers stop doing business or other professional activities during the calculation period, the corresponding fixed amount of insurance contributions to be paid during this calculation period shall be determined. in proportion to the number of calendar months of the month in which the State registration of an individual as an individual entrepreneor is no more effective, or a lawyer, a notary public engaged in private practice, appraiser, mediator, patent attorney and other persons engaged in OF THE PRESIDENT OF THE RUSSIAN FEDERATION For an incomplete month of activity, the respective fixed amount of insurance contributions is determined in proportion to the number of calendar days of that month on the date of the State registration of cessation by a natural person of activity in as an individual entrepreneur, the date of withdrawal from the tax authorities of a lawyer, a notary public engaged in private practice, arbitration, appraiser, mediator, patent attorney and other persons involved in the established OF THE PRESIDENT OF THE RUSSIAN FEDERATION inclusive. 6. The payors referred to in article 419, paragraph 1, subparagraph 2, of this Code do not calculate or pay insurance contributions for compulsory social insurance in the event of temporary incapacity for work and maternity. 7. The payors referred to in article 419, paragraph 1, paragraph 1, of this Code do not calculate or pay compulsory insurance contributions and compulsory health insurance for the periods specified in paragraphs 1 (a) of the Code. (c) Article 12 of the Federal Law of 28 December 2013 on Insurance Pensions and on the periods in which the status of a lawyer is suspended and during which the activity was not carried out. 8. In the event that, during the calculation period, insured persons eligible for exemption under paragraph 7 of this article have been engaged, such contributors shall pay insurance premiums on the basis of Mandatory pension and statutory health insurance is proportional to the number of calendar months during which they have been covered. 9. In order to apply the provisions of paragraph 1 of this article, income is accounted for as follows: 1) for taxpayers who pay a personal income tax, in accordance with article 210 of this Code; 2) Taxpayers applying the taxation system for agricultural producers (agricultural tax)-in accordance with article 346-5 of this Code; 3) for payers using the simplified system Article 346-15 of this Code; 4) for payers who pay a tax on disposable income for certain activities-in accordance with article 346-29 of the present Code; 5) for tax payers applying the tax system-in accordance Articles 346-47 and 346-51 of this Code; 6) for payers applying more than one tax regime, the taxable income from activities is summed up. Article 431. Method of calculation and payment of insurance premiums, paid by payers and other emoluments of individuals, and procedure of insurance contribution amounts for mandatory purposes Social insurance for temporary disability and maternity 1. Payments are calculated and paid on the basis of the basis for calculation of insurance contributions from the beginning of the calculation period up to the end of the respective calendar month, based on the results of each calendar month. and premium rates less the amount of insurance contributions calculated from the beginning of the calculation period up to and including the calendar month. 2. The amount of insurance premiums for compulsory social insurance in the event of temporary incapacity for work and maternity is reduced by the insurance contributors for the amount of insurance premiums they have incurred in respect of such insurance. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. The amount of insurance premiums calculated for payment of the calendar month shall be payable at the latest by the 15th of the following calendar month. 4. Payors are required to keep in mind the amounts of the accrued benefits and other emoluments, the amount of the insurance premiums relating to them, in respect of each individual who benefited from the payments. 5. The amount of premiums to be enumerated is in rubles and pennies. 6. The insurance premiums are calculated and paid by the insurance contributors referred to in article 419, paragraph 1, clause 1, of the present Code, separately for compulsory pension insurance premiums and insurance premiums on the basis of insurance premiums. Compulsory social insurance for temporary disability and maternity, insurance premiums on compulsory health insurance. 7. The payors referred to in article 419, paragraph 1, paragraph 1, of the present Code provide the calculation of insurance contributions not later than the 30th day of the month following the calculated (reporting) period to the tax authority at the location of the organization and the place of residence The presence of separate units of the organizations that charge payments and other rewards in favour of natural persons, at the place of residence of the individual who produces the payment and other remuneration to natural persons. In the event that the total amount of insurance contributions calculated on the basis of the calculation (reporting) period does not correspond to the amount stated in this calculation, calculated insurance contributions for the compulsory pension insurance for each insured person, such calculation shall be considered as non-submitted, to which the payer is not later than the day following the day of the calculation. the appropriate notification. A period of five days from the date of receipt of the notification in the second paragraph of this paragraph of the notification, the insurance contributor is obliged to submit the calculation in which the specified non-conformity has been resolved. In such a case, the date of submission of the calculation shall be the date of the submission of the calculation not originally submitted. 8. The territorial bodies of the Social Insurance Fund ensure that the claims for insurance coverage for temporary incapacity and maternity insurance are correct. OF THE PRESIDENT OF THE RUSSIAN FEDERATION Copy of the allocation decisions (denials) of the costs incurred by the insured person for the payment of insurance, the failure to set off insurance costs, and the cancellation information OF THE PRESIDENT OF THE RUSSIAN FEDERATION from the date of the decision by the organ of the Social Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION Procedures for submission by the territorial bodies of the Social Insurance Fund of the Russian Federation that have entered into force of decisions on checks carried out on the correctness of the costs of insurance coverage for compulsory social insurance. insurance against temporary incapacity and maternity, as well as information on the cancellation (modification) of the decisions by the higher authority of the territorial body of the Social Insurance Fund of the Russian Federation or the court in tax matters. The authorities shall be determined by the agreement of the cooperating parties. 9. If, as a result of the settlement (reporting) period, the amount paid by the payer for insurance coverage for the compulsory social insurance in the event of temporary incapacity for work and maternity (net of funds, The territorial body of the Social Insurance Fund of the Russian Federation in the calculation (reporting) period for the payment of insurance cover) exceeds the total amount of the calculated insurance contributions for compulsory social insurance in the case of temporary inability to work and maternity The difference is to be credited by the tax authority to the forthcoming payment of compulsory social insurance in the event of temporary incapacity for work and maternity on the basis of the Social Tax Fund received from the territorial entity. OF THE PRESIDENT OF THE RUSSIAN FEDERATION in accordance with the procedure established by the Federal Act of 29 December 2006 No. 255-FZ "Compulsory Social Insurance for Temporary Disability and Maternity". 10. Payors that have the average number of individuals for whom payments and other emoluments are made for the preceding estimate (reporting period) exceed 25, as well as newly created (including reorganization) Organizations that have the number of persons in question exceed this limit shall submit the calculations referred to in paragraph 7 of this Article to a tax authority in electronic form using enhanced qualified electronic signature telecommunication channels of communication on formats and in the order that are approved by the federal executive authority responsible for monitoring and oversight in the field of taxes and duties. Payors and newly established organizations (including reorganization), where the average number of individuals for whom payments and other emoluments are made for the preceding (reporting) period, is 25 A person is entitled to submit the calculations referred to in paragraph 7 of this article in electronic form in accordance with the requirements of this paragraph. 11. Payment of insurance premiums and provision of calculation of insurance contributions are made by the organizations at their location and in the place of location of the separate units that charge payments and other emoluments for the benefit of individuals (hereinafter referred to as the This article is separate, unless otherwise provided in paragraph 14 of this article. 12. The amount of premiums to be paid at the location of the separate unit shall be determined on the basis of the basis of the basis for the calculation of insurance contributions relating to that separate unit. 13. The amount of the premium that is payable at the location of the organization, which is composed of separate units, is defined as the difference between the total amount of insurance contributions to be paid by the organization as a whole, and the aggregate amount payable to the aggregate. The amount of insurance premiums to be paid at the location of the separate units. 14. If the organization has separate units located outside the territory of the Russian Federation, the payment of insurance premiums, as well as the calculation of insurance contributions for such separate units, is carried out by the organization at its location. 15. In the event of termination of the activity of the organization in connection with its elimination or termination of the activity as an individual entrepreneer until the end of the calculation period, the contributors referred to in paragraphs 2 and 3 of subparagraph 1 Article 419, paragraph 1, of this Code, is required, respectively, prior to the preparation of the interim liquidation balance, or until the day of submission to the registering body of the declaration of State registration of cessation by a natural person of the activity as a of an individual entrepreneor to submit a calculation to the tax authority insurance contributions for the period from the beginning of the calculation period to the day of submission of the calculation inclusive. The difference between the sum of the insurance contributions payable in accordance with the calculation and the amounts paid by the contributors since the beginning of the calculation period are payable within 15 calendar days from the date of submission the payment or return to the payer, in accordance with article 78 of this Code. 16. The calculation of the calculated insurance contributions for compulsory social insurance in the event of temporary incapacity for work and maternity and the costs of the insurance payers are sent. by a tax authority not later than five days from the date of their receipt in electronic form and no later than ten days from the date of their receipt on paper to the appropriate territorial body of the Social Insurance Fund of the Russian Federation for holding Verify that the cost of the insured person is correct. Article 432. Method of calculation and payment of insurance premiums, paid by payers not producing payments and other rewards to individuals 1. The calculation of the amount of the insurance contributions to be paid during the calculation period by the contributors referred to in article 419, paragraph 1, of this Code, shall be made by them in accordance with article 429 of the present Code, unless otherwise provided by the provisions of this Code. as provided for in this article. 2. The amount of insurance premiums is calculated separately for insurance premiums on compulsory pension insurance and insurance premiums on compulsory health insurance. The sum of the premiums for the calculation period shall be paid by payers not later than 31 December of the current calendar year, unless otherwise provided in this article. Insurance premiums calculated from the income of the payer in excess of 300,000 rubles for the calculation period shall be paid by the payer not later than 1 April of the year following the calculation period. In case of failure to pay (underpayment) insurance contributions by the contributors referred to in article 419, paragraph 1, of the present Code, the tax authority shall determine, within the time limit set by paragraph 2 of this paragraph, Article 430 of this Code, the amount of insurance premiums to be paid during the calculation period by such contributors. If the amount of the insurance contribution determined by the tax authority is exceeded in accordance with the paragraph of the second paragraph, above the amount of insurance premiums actually paid by the payer for the calculation period, the tax authority shall identify the The procedure established by this Code is the underpayment of insurance premiums. 3. The heads of peasant (farming) farms shall submit to the tax authority the calculation of insurance contributions by the place of insurance up to 30 January of the calendar year following the calculation period. 4. Individuals who have ceased to operate as the head of a peasant (farm) household until the end of the calculation period are required to register no later than 15 calendar days from the date of the State registration of cessation of the activity as a person Head of peasant (farming) economy to submit to the tax authority on the place of account the calculation of insurance contributions for the period starting from the beginning of the calculation period on the date of the state registration of cessation of activities by a physical person as a head peasant (farming), inclusive. The amount of the premium to be paid in accordance with this calculation shall be payable within 15 calendar days of the date of such payment. 5. In case of termination of the activity of an individual entrepreneur, termination of the status of a lawyer, dismissal from the post of a notary public engaged in private practice, termination of the membership of the arbitration manager, appraiser, mediator in the relevant self-regulating organization, the exclusion of a patent attorney from the register of patent attorneys of the Russian Federation, the termination of the activities of other persons engaged in the procedure established by the law of the Russian Federation. in practice, payment of premiums by such contributors shall be carried out not later than 15 calendar days from the date of withdrawal from consideration by the tax authority of the individual entrepreneur, the lawyer, the notary, engaged in private practice, the arbitration manager, the appraiser, the mediator, the patent attorney, and also removing from the tax authority of an individual who is not an individual entrepreneor as insurance contributor. ". Article 3 Article 1, para. 60 of Article 1 of the Federal Law dated July 27, 2006, No. 137-FZ "On introducing amendments to Part One and Part Two of the Tax Code of the Russian Federation and in certain legislative acts of the Russian Federation in connection with the implementation of measures to improve" OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3436) be declared invalid. Article 4 1. The management bodies of the Pension Fund of the Russian Federation and its territorial bodies are obliged to report to the tax authorities on the place of their residence before February 1, 2017 registered as insurance contributors. International organizations, separate units of Russian organizations, which are vested with the authority to charge payments and other rewards for individuals, lawyers, notaries dealing with private practice, managers, appraisers, mediators, patent attorneys and other individuals, OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2. To establish that the recovery of the underpayment of insurance contributions, the corresponding penalties and fines to the State extrabudgetary funds of the Russian Federation on 1 January 2017, as well as the insurance premiums, penalties and fines imposed by the authorities OF THE PRESIDENT OF THE RUSSIAN FEDERATION Decisions on prosecution (refusal to engage in OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. In case of loss of tax authorities, the authorities of the Russian Federation Pension Fund and the Social Insurance Fund of the Russian Federation may recover the arrears of insurance contributions and arrears under the relevant penalties and On 1 January 2017, the fines and penalties incurred by the Pension Fund of the Russian Federation and the bodies of the Russian Federation Social Insurance Fund, which are due to be paid as a result of the Control activities carried out during accounting periods (reporting) Expired before 1 January 2017, the said arrears and arrears are considered uncollecable to be recovered and written off by tax authorities in the cases and in the manner prescribed by article 59 of the Tax Code of the Russian Federation, as well as in case of exclusion A legal entity that has ceased to operate from the single State Register of Legal Persons by decision of the registering body. 4. Set for 2020 the factor-deflator necessary for the application of chapter 26-2 of the Tax Code of the Russian Federation, 1. Article 5 1. The law comes into force from January 1, 2017. 2. Article 23, paragraph 3 (4), of the Code of the Russian Federation's Tax Code (in the wording of this Federal Law) is applied in respect of the units established in the territory of the Russian Federation, which are authorized by the Russian organization to apply for payment and compensation to individuals after the date of the entry into force of this Federal Law. 3. Article 431, paragraph 2, of the Tax Code of the Russian Federation, which is in the wording of this Federal Law, is valid until 31 December 2018. 4. To suspend the provisions of paragraph 2 of article 346-12 and paragraph 4 of article 346-13 of the Tax Code by 1 January 2020 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3340; 2001, No. 53, sect. 5023; 2002, No. 30, sect. 3021; 2003, No. 1, sect. 6; No. 28, sect. 2886; 2004, No. 27, sect. 2711; 2005, No. 30, sect. 3,112; 2006, No. 21, sect. 3436; 2007, No. 1, est. 31; No. 23, art. 2691; 2008, No. 30, sect. 3611; 2009, No. 29, Art. 3641; 2010, No. 19, est. 2291; No. 31, sect. 4198; No. 48, sect. 6251; 2012, No. 26, sect. 3447; 2013, No. 30, sect. 4031; No. 44, sect. 5640; 2014, No. 14, est. 1544; No. 19, sect. 2321; No. 48, sect. 6660; 2015, No. 2024). President of the Russian Federation Vladimir Putin Moscow, Kremlin July 3, 2016 No. 243-FZ