RUSSIAN FEDERATION FEDERAL LAW On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Selected Legislative Acts of the Russian Federation Adopted by the State Duma on November 18, 2016 Approved by the Federation Council on November 29, 2016 Article 1 Article 1 Article 1 href=" ?docbody= &prevDoc= 102416650&backlink=1 & &nd=102054722" target="contents"> Russian Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3824; 1999, No. 28, sect. 3487; 2000, No. 2, sect. 134; 2003, No. 22, sect. 2066; No. 23, est. 2174; No. 27, sect. 2700; No. 52, sect. 5037; 2004, No. 27, sect. 2711; No. 31, sect. 3231; No. 45, est. 4377; 2005, No. 45, sect. 4585; 2006, No. 6, est. 636; No. 31, sect. 3436; 2007, No. 1, est. 28, 31; No. 18, sect. 2118; 2008, No. 26, est. 3022; No. 30, sect. 3616; No. 48, sect. 5500, 5519; 2009, No. 48, Art. 5733; No. 52, sect. 6450; 2010, No. 1, sect. 4; 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. 27, sect. 3873; No. 29, Art. 4291; No. 30, sect. 4575, 4593; No. 47, sect. 6611; No. 48, sect. 6730; No. 49, sect. 7014; 2012, No. 27, sect. 3588; No. 31, sect. 4333; 2013, No. 9, est. 872; No. 19, sect. 2321; 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; No. 52, sect. 6985; 2014, No. 14, est. 1544; No. 26, est. 3372; No. 40, sect. 5315; No. 45, sect. 6157, 6158; No. 48, sect. 6657, 6660, 6663; 2015, No. 1, sect. 15; No. 10, sect. 1393; No. 18, sect. 2616; No. 24, sect. 3377; No. 48, sect. 691; 2016, No. 920; No. 15, sect. 2063; No. 18, sect. 2486, 2506, 2510; No. 22, Text. 3092; No. 27, sect. 4173, 4174, 4176, 4176, 4177) the following changes: 1) in article 23: a) in paragraph 3-4 of paragraph 3-4 words "powers to" be replaced by "powers (deprivation of authority)", add "(deprivation of authority)"; (b) In the fourth paragraph of paragraph 7, the words "2 and 2-1" should be replaced by the words "2, 2-1 and 7, paragraph 3-4"; (2) in paragraph 3 of article 25-2: (a), paragraph 2, amend to read: " (2) with respect to the organization on a date Registration of the treaty establishing the consolidated group of taxpayers or on a date The accession of such an organization to the existing consolidated group of taxpayers is not subject to insolvency proceedings (bankruptcy); "; b) to supplement subparagraph 2-1 as follows: " 2-1) in The organization's relationship has not been introduced by any of the bankruptcy proceedings (except under observation) provided by the Russian Federation's insolvency law (bankruptcy); "; (3) in article 25-6: (a) paragraph 1, subparagraph 6 , amend to read: " 6) Introduction to the a responsible participant in the consolidated group of taxpayers of one of the bankruptcy proceedings (excluding observations) provided by the Russian Federation's insolvency (bankruptcy); "; b) in paragraph 7 of the word "The insolvency (bankruptcy) proceedings were instituted in accordance with the words" (except for observation) "; 4) in article 32, paragraph 1: (a) Paragraph 15, amend to read: " 15) To submit in electronic form, in accordance with 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 and the Federal Medical insurance of information on vesting of separate units (including branches, representative offices) of Russian organizations established in the territory of the Russian Federation, powers (on deprivation of authority) for the calculation of payments and other remuneration in favour of natural persons, the change of the location of the Units (excluding branch offices) to discontinue the activities of these organizations through such separate units (closure of such separate units), to register (deregisting) in the tax authorities Foreign organizations working in the territory of the Russian Federation, international organizations as insurance contributors, individuals as lawyers, notaries engaged in private practice, arbitration managers in the private practice of valuers, patent of attorneys, mediators and other natural persons-insurance contributors not later than three days following the day of the introduction to the Unified State Register of Taxpayers of the said particulars; "; b) to be supplemented by subparagraph 16 of the following Content: " 16), on the application of the taxpayer, to represent the taxpayer (his representative) in electronic form or on paper confirming the status of the tax resident of the Russian Federation, in the order, in the form and the format approved by the federal executive Authorities, Commissioner for Control and Oversight in the Field of Taxes and Fees. "; 5) in paragraph 3, paragraph 3 of Article 44, the words" taxpayer, payer and (or) a member of the consolidated group of taxpayers " should be deleted; 6) in article 45: a) in paragraph 1: in a paragraph of the second word "or in the cases prescribed by this Code, a member of the consolidated group of taxpayers" should be deleted; in paragraph 3 "(the responsible participant in the consolidated group of taxpayers)" should be deleted; add the following paragraphs: " The tax payment can be made to the taxpayer by another person. A person is not entitled to request a refund from the budgetary system of the Russian Federation for the tax paid by the taxpayer. "; (b) in paragraph 2 (2): in the eighth paragraph, the word" organizations "should be replaced by the word" organizations ". "persons"; , in paragraph 9, replace the word "organizations" with the word "persons"; in paragraph 3: in the first paragraph of the paragraph, or in the cases established by this Code, a member of the consolidated group taxpayers "be deleted; , subparagraph 1, after the word" taxpayer " supplement the words "(from the account of another person in the case of payment of tax to the taxpayer)"; to add the following subparagraph 7: " 7) from the day of the submission to the bank for transfer to the Russian budget system; Federation to the appropriate account of the Federal Treasury from the account of the taxpayer or from the account of another person in the bank, if there is sufficient cash balance for the day of payment of the damage caused by the budget. THE RUSSIAN FEDERATION Articles 198 to 199-2 of the Criminal Code of the Russian Federation provide for criminal liability. In so doing, the amount of the money in question is settled in accordance with the procedure established by the federal executive authority responsible for the control and supervision of taxes and duties. "; g) in paragraph 4: subpara. 1 of the taxpayer, or the return of an unfulfilled order by the bank to that person transfer of appropriate funds to the budget system of the Russian Federation; "; , in subparagraph 2, the word" taxpayer "should be deleted; the word" taxpayer "should be replaced with the word" organization "; in subparagraph 3 "Taxpayer-" to be deleted; subparagraph 4 after the word "taxpayer" to be supplemented by words " or by another person submitting to the bank an assignment to the budgetary system of the Russian Federation for the payment of a tax on taxpayers, "; sub-paragraph 5 "The taxpayer" should supplement the words "(by another person submitting to the bank for transfer to the budgetary system of the Russian Federation for the payment of the taxpayer tax)", after the word "taxpayer" to supplement the words "(other person)"; d) in paragraph 7: the first paragraph should read: " 7. The transfer of tax to the budget system of the Russian Federation to the relevant account of the Federal Treasury is filled in accordance with the rules established by the Ministry of Finance of the Russian Federation in coordination with the Central Bank of the Russian Federation. The Bank of the Russian Federation. "; , in the second paragraph, after the word" taxpayer ", add the words" (by another person submitting to the bank an assignment to the Russian Federation budget system for the payment of a tax payment for "(a)", ",", ",", ",", ",", "," and " after the words "paid by the taxpayer" should be supplemented with the words "(for the taxpayer)"; paragraph fourth after the word "taxpayer" to be supplemented with the words " or another person submitting an assignment to the budget system of the Russian Federation in the payment of the taxpayer tax, "; , in the fifth paragraph," taxpayer "delete; (e) in paragraph 8, the words" insurance premiums, "and the words" insurance contributors, " delete; g) to supplement paragraph 9 with the following: " 9. The rules set out in this article shall also apply to insurance premiums and shall apply to insured persons, subject to the provisions of this paragraph. Refinement of the payment of insurance contributions to compulsory pension insurance is not effected in the event that the information on this amount is recorded on the basis of a communication from the territorial authority of the Pension Fund of the Russian Federation. Individual personal account of the insured person under the laws of the Russian Federation on individual (personalized) accounting in the compulsory pension insurance system. "; 7) the title of article 46 after the words "tax, fee," add "insurance premiums,"; 8) paragraph Article 48, second paragraph 1, after "collection," to add "insurance premiums,"; 9) in article 49, paragraph 4: (a) in the first paragraph of the words ", insurance premiums" delete; b) in paragraph 2 of the word "insurance". in the third word "insurance premiums," and the word "taxpayer-" delete; g) add the following paragraph: " Amounts of overpaid by the liquidated organization or uncollected insurance premiums collected from this organization, corresponding to the foam, Fines shall be set-off, returned by the tax authority in accordance with the procedure established by paragraphs 1-1 and 6 to 1 of article 78 and paragraph 1-1 of article 79 of this Code. "; in the Russian Federation's legislation "to supplement the words" or the law of a foreign State "; 11), paragraph 1 of article 61, after the words" the due date of payment of the tax and the fee "to be supplemented by the words", including those who do not speak, "; 12) in article 74: (a) paragraph 2 of paragraph 2 should be supplemented with the words " The form approved by the federal executive, the Commissioner for Control and Oversight of Taxes and Fees "; b), paragraph 3, should read: " 3. If the taxpayer does not perform the duty to pay the tax secured by the sponsorship, the guarantor and the taxpayer shall be jointly and severally liable. In case of default or partial payment of the tax, the obligation to pay the surety, the tax authority shall send the tax authority within five days from the date of expiry of the payment of the tax The guarantor is the obligation to pay the sum of money under the contract of sponsorship. The Tax Authority applies measures to collect the sums claimed by the guarantor in the order and time provided for in articles 46 to 48 of this Code in the event that they have failed to do so. The deadline for the payment of the sum of money under the contract of sponsorship. "; 13) in article 75: (a), paragraph 3, after the words" unless otherwise provided "with the words" this article and "; (b), paragraph 4, should read as follows: editions: " 4. Penalty for each calendar day of delay in the performance of the duty to pay the tax is determined as a percentage of the unpaid tax amount. The interest rate is equal to: for individuals, including sole proprio entrepreneurs, one three hundred current refinancing rate of the Central Bank of the Russian Federation; For organizations: for late performance of duties for payment of a tax for up to 30 calendar days (inclusive)-one three-hundredth of the current refinancing rate of the Central Bank of the Russian Federation; for late payment of tax duty exceeding 30 The Russian Central Bank of the Russian Federation shall refinance the refinancing rate of the Central Bank of the Russian Federation, which is valid for a period of up to 30 calendar days (inclusive) and one hundred and fiftieth refinancing rate of the Central Bank of Russia. Federations in effect since the 31st calendar day of such delay. "; in) to supplement paragraph 4-1 as follows: " 4-1. The legislative (representative) body of the State authority of the constituent entity of the Russian Federation, in whose territory the procedure for determining the tax base for property of natural persons is applied based on the cadastral value of objects The right to adopt a law stating that the amount of the under-tax on the property of individuals to be paid for the tax period of 2015 shall run from 1 May 2017. "; 14) in article 78: (a) In paragraph 6-1 the word "(posted)" delete; b) add to paragraph 13-1, to read: " 13-1. The amount of money paid to compensate for damage caused to the Russian Federation's budget system as a result of the offences covered by articles 198 to 199 of the Criminal Code of the Russian Federation is not recognized as excessive. the paid tax and set-off or return in the manner provided for in this article is not. "; , paragraph 14, should be added to the following paragraph: " The rules set out in this article shall also apply to reimbursement of interest paid pursuant to paragraph 17 Articles 176 to 1 of this Code. "; 15) in article 79: (a) in the third paragraph 1-1 word" (razed) "delete; (b), paragraph 9, should be supplemented with the following paragraph: " This article also applies to set-off or return of interest paid pursuant to paragraph 17 of Article 176-1 of this Code. "; 16) in article 83: a) in paragraph 6: , paragraph 3 "adjuster, mediator," replaced by "valuer private practice and"; add the following paragraph to the following paragraph: " Pause for the mediator is exercised by the tax authority at the place of residence of that individual person (place of residence-in the absence of the physical person in place of the Russian Federation) on the basis of a declaration by that individual who is represented in any tax authority of his choice. "; b) to supplement paragraph 7-3 as follows: " 7-3. Pause for (deregisting) a natural person (except those referred to in article 227-1 of this Code), who is not an individual entrepreneor, who provides services to a person who does not hire personal services, (b) Domestic and (or) other such needs are, in this capacity, carried out by the tax authority at the place of residence (place of residence-in the absence of a physical person's place of residence in the territory of the Russian Federation) of that individual on the basis of to be submitted to any tax authority by their choice of notification of (cessation) of services to a natural person for personal, household and (or) other such needs. "; 17) in article 84: (a) in paragraph 2: paragraph 1 after" this individual " to be supplemented by the words "made pursuant to article 83, paragraphs 6, 7 or 7 to 2 of this Code", after the words "not issued", after the words "or notice of the placement"; in paragraph 4 of the word " appraiser, the mediator, replace the words "by the assessor" with the assessor's private practice, In addition, after the words "of the Code", after the words "of the Code" is supplemented by the words ", applications for the recording (deregtoring) of the mediator"; in the seventh paragraph of the word "adjuster, mediator, patent attorney", replace the words " engaged in Private practice of the appraiser and patent attorney, mediator ", the words" evaluator, mediator, patent solicitor ", replace the words" private practice of appraiser, patent attorney, mediator "; paragraph 8 in the words "unless otherwise provided in this Code"; addition to the following paragraph: " When a person is subject to (deregderegiate) a natural person, pursuant to article 83, paragraph 7-3, of this Code, no notice of (deregation) shall be given in the tax authority. (not directed). "; b) in paragraph 5, paragraph 3, the words" valuers, mediators, patent solicitors "should be replaced by the words" the private practice of appraisers, patent attorneys, mediators "; in) to supplement paragraph 3-1 , to read: " 3-1. Information on the allocation of separate units (including branches, representative offices) of the Russian organization established in the territory of the Russian Federation (deprivation of authority) for payment and other rewards in favour of individuals Persons subject to consideration by tax authorities at the place where such separate units (including branches, offices) are located on the basis of reports submitted by the Russian organization in accordance with article 23, paragraph 3, subparagraph 7, of the Code. "; g) in paragraph 6 of paragraph 4 of the word" evaluator " a mediator, a patent solicitor "to replace the words" by the private practice of the appraiser, patent attorney, mediator "; d) paragraph 5 of paragraph 5, amend to read: " In cases of dismissal from office a notary public engaged in private practice, termination of the status of a lawyer, termination of the membership of the arbitral manager, the assessor dealing with private practice, in the relevant self-regulating organization, the exclusion of a patent attorney, Private Practice, from the Registry of Patent Attorries The Russian Federation, the termination of private practice by the appraiser, the patent attorney, the termination of the activities of the transmitter, and the withdrawal of their activity from the register shall be carried out by the tax authority on the basis of information reported by the authorities referred to in article 85. of this Code, the declaration of withdrawal from the register of the mediator. "; e) in paragraph 5-1: in the first paragraph after the words" this Code "to add to the words", notification of the physical person about the implementation (cessation) of activities by provision of services to individuals for personal, household and (or) other such needs ", "Paragraph 3" should be replaced by the word "Code"; , third after the words "by this Code", add the words ", to notify an individual of the implementation (cessation) of services to a natural person for his or her personal, domestic and (or) other such needs "; 18) in article 85: (a) in paragraph 4: in the first paragraph of the first word:" Cadastral records, state cadastre of real property and State registration of real property rights; and deals with it "be replaced by" State cadastral accounting and public administration ". Registration of rights to immovable property "; paragraphs 2 and 3 shall be declared void; b) to supplement paragraph 4-1 as follows: " 4-1. The Commissioner of the federal executive authority responsible for supervising (supervising) the activities of self-regulating arbitration managers, appraisers, is obliged to report to the tax authority no later than the 10th of every month on the location of the previous month's information on arbitration managers, valuers engaged in private practice, members of the relevant self-regulating organizations, as listed in the consolidated registers of members of the said self-regulating entities that have been excluded from such registers, to be terminated by the evaluator Private practice. The Federal Executive Committee on Intellectual Property is obliged, at the latest, to report to the tax authority at the latest by the place of his or her whereabouts the previous month's information about private practice Patent Attoritors registered in the Register of Patent Attoritors of the Russian Federation, who have been removed from the specified register, reinstated in the specified register, the termination of the patent attorney's exercise of private practice. "; 19) 86, supplement paragraph 5 with the following: " 5. The duties referred to in paragraph 2 of this article shall also be executed by a credit institution whose banking licence has been revoked, pending the date of entry into the Single State Register of Legal Persons of the liquidation of such records. an organization. "; 20) to add the following content to article 88: " 8-6. When calculating the calculation of insurance contributions, the tax authority has the right to claim information and documents confirming the validity of reflecting the amounts not subject to the payment of insurance contributions. assessment and the application of reduced rates of insurance premiums. "; 21) Article 102, paragraph 1, add the following: " 13) on the registration of individuals in the tax authorities " in accordance with article 83, paragraph 7-3, of this Code. "; 105-14 to supplement subparagraphs 6 and 7 of the following: " 6) surety transactions (guarantees) if all parties to such a transaction are Russian entities other than banks; 7) transactions on the provision of interest-free loans among interdependent persons, the place of registration or the place of residence of all parties and beneficiaries of which the Russian Federation is the beneficiary. "; next revision: " 1. Opening by the bank of the account of the Russian organization, a foreign not-for-profit non-governmental organization operating in the territory of the Russian Federation through a branch, an accredited branch, a representative office of a foreign organization, to an individual entrepreneor, an investment partnership when there is no information about the taxpayer's corresponding identification number, the reason code for the registration in the tax authority, the date of registration in the tax authority, opening of an account of a foreign organization not referred to in subparagraph 1 article 86, paragraph 1, of this Code, a notary public engaged in private practice, or a lawyer who established a lawyer's office, without giving the person the certificate (s) of registration in the tax authority, and the opening of an account if there is a decision by the tax authority to suspend transactions on the account of that person "; 24) Article 135-1 after the word" bank "to be supplemented by the words", a credit institution whose banking licence has been revoked, "; 25) in paragraph 5 of Article 138: a) paragraph 2 after the word "collection," to supplement the words "insurance premiums,"; (b) sixth after the word "collection," to add "insurance premiums,"; in) the thirteenth paragraph after the word "collection," should be supplemented with the words "insurance premiums,"; g) Paragraph 14, after the word "collection," should be supplemented with the words "insurance premiums,". Article 2 Russian Federation (Legislative Assembly 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; No. 53, sect. 5015, 5023; 2002, No. 1, st. 4; No. 22, art. 2026; No. 30, sect. 3021, 3027; 2003, No. 1, sect. 2, 5, 6, 8, 10, No. 21, st. 1958; No. 28, art. 2886; No. 46, sect. 4435, 4443; No. 52, sect. 5030; 2004, No. 27, sect. 2711, 2715; No. 30, sect. 3083; No. 31, sect. 3222, 3231; No. 34, sect. 3517, 3518, 3520, 3522, 3524; No. 35, Text. 3607; No. 41, sect. 3994; No. 45, sect. No. 49, sect. 4840; 2005, No. 1, sect. 9, 30, 38; No. 24, Art. 2312; No. 25, sect. 2428; No. 27, sect. 2707, 2710, 2717; No. 30, sect. 3101, 3104, 3112, 3117, 3118, 3128, 3129, 3130; No. 52, sect. 5581; 2006, No. 1, sect. 12; No. 3, est. 280; No. 10, sect. 1065; No. 12, sect. 1233; No. 23, sect. 2382; No. 27, sect. 2881; No. 31, sect. 3433, 3436, 3443, 3450, 3452; No. 43, sect. 4412; No. 45, sect. 4627, 4628; No. 50, sect. 5279; 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; No. 49, sect. 6045, 6071; No. 50, sect. 6237, 6245; 2008, No. 18, st. 1942; No. 26, sect. 3022; No. 27, sect. 3126; No. 30, sect. 3598, 3611, 3614, 3616; No. 48, sect. 5504, 5519; No. 49, sect. 5723, 5749; No. 52, Text 6218, 6219, 6227, 6237; 2009, No. 1, sect. 13, 19, 31; No. 11, sect. 1265; No. 18, Text 2147; No. 23, sect. 2772; No. 29, sect. 3582, 3598, 3625, 3639, 3641, 3642; No. 30, sect. 3735, 3739; No. 39, sect. 4534; No. 44, sect. 5171; No. 45, sect. 5271; No. 48, sect. 5725, 5726, 5731, 5732, 5733, 5734, 5737; No. 51, Text 6153, 6155; No. 52, sect. 6444, 6450, 6455; 2010, No. 15, sect. 1737, 1746; No. 19, Art. 2291; 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; No. 23, sect. 3265; No. 24, sect. 3357; No. 26, Text 3652; No. 27, sect. 3881; No. 29, sect. 4291; No. 30, sect. 4566, 4575, 4583, 4587, 4593, 4596, 4597, 4606; No. 45, sect. 6335; No. 47, sect. 6608, 6610, 6611; No. 48, sect. 6729, 6731; No. 49, sect. 7014, 7016, 7017, 7037, 7043, 7063; No. 50, sect. 7347, 7359; 2012, No. 10, sect. 1164; No. 18, sect. 2128; No. 19, sect. 2281; No. 24, sect. 3066; No. 25, sect. 3268; No. 26, sect. 3447; No. 27, sect. 3587; No. 29, Art. 3980; No. 31, sect. 4319, 4334; No. 41, sect. 5526, 5527; No. 49, sect. 6747, 6748, 6749, 6750, 6751; No. 50, sect. 6958, 6966; No. 53, est. 7578, 7584, 7596, 7603, 7604, 7607, 7619; 2013, No. 9, st. 874; No. 14, sect. 1647; No. 19, sect. 2321; no. 23, sect. 2866, 2889; No. 27, sect. 3444; No. 30, sect. 4031, 4046, 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, 2321; No. 23, sect. 2930, 2936, 2938; No. 26, est. 3373, 3393, 3404; No. 30, sect. 4220, 4222, 4224, 4245; No. 40, sect. 5315, 5316; No. 43, sect. 5796; No. 45, est. 6157, 6159; No. 48, sect. 6661, 6657, 6660, 6661, 6662, 6663; 2015, No. 1, sect. 5, 11, 13, 15, 16, 17, 18, 30, 32; No. 10, 100. 1393, 1402; No. 14, sect. 2023, 2024; No. 18, sect. 2615; no. 24, sect. 3373, 3377; No. 27, sect. 3948, 3968; No. 29, art. 4340; No. 41, sect. 5632; No. 48, sect. 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. 920; No. 9, sect. 1169; No. 11, sect. 1480, 1489; No. 14, sect. 1902; No. 15, sect. 2063, 2064; No. 18, sect. 2504; No. 22, sect. 3092, 3098; No. 23, sect. 3298, 3302; No. 26, est. 3856; No. 27, sect. 4158, 4161, 4175, 4176, 4178, 4179, 4180, 4181, 4182, 4184), as follows: 1) in article 149: (a), add the following services: " 32) the following services: . FIA "Formula One" rights to host the FIA World Championship, including the right to name the event of the Russian stage of the FIFA World Cup Formula 1 World Championship. Services implemented by the organization that acquired the rights specified in the paragraph The second of this sub-paragraph, on the territory of the "Formula One" series of the Formula One racing series in the Imeretian lowland and infrastructure facilities supporting its operation "in the city of Sochi."; b) In paragraph 3: , supplement subparagraph 15-3 to read: "15 -3) a guarantee (guarantee) by a non-bank tax payer;"; in the first subparagraph of paragraph 35 of the word "All-Russian" of the produce "replace" with the words " of the Russian Classifier of products by type of economic activity "; 2) in article 164: (a) paragraph 1, add the following sentence: " 9-3) for the carriage of passengers and baggage by rail the general use in a further communication (with the exception of the services referred to in subparagraph 4 of this paragraph); "; b), paragraph 2, subparagraph 7, shall be declared void; 3) Article 165 is supplemented by paragraph 5-3 as follows: " 5-3. In the realization of the services provided for in Article 164, paragraph 1 (9)-3 of this Code, the single transport registry is provided to confirm the validity of the application of the tax rate of 0% and tax deductions to the tax authorities. Documents on the carriage of passengers and luggage identifying the route of carriage, indicating the numbers of the transport documents, the points of departure and destination, the date of service, the cost of passenger and baggage services. "; 4) Article 170, paragraph 3, should read: " 6) In accordance with the legislation of the Russian Federation, receipt by the taxpayer from the budgets of the Russian budget system of subsidies for the reimbursement of expenses (including tax) related to the payment of purchased goods (works, services), taking into account In addition to the payment of taxes on the import of goods into the territory of the Russian Federation and other territories under its jurisdiction. The amount of the tax in the amount previously taken to be deducted is subject to recovery. The tax amounts to be recovered under this subparagraph are not included in the value of the specified goods (work, services) but are treated as part of other expenses in accordance with article 264 of this Code. The sales tax is restored in the tax period in which the amount of the grants awarded is received. "; 5) in article 176-1: (a), add paragraph 2 to read as follows: " 5) Taxpayers whose duty to pay the tax is guaranteed under article 74 of this Code, which provides for the obligation of the guarantor, on the basis of the tax authority's request, to pay to the budget of the taxpayer the amount of the tax that he has received (credits) as a result "If the decision to refund the amount of the tax declared to be compensated in the declaration is to be rescinding, in whole or in part, in the cases provided for in this article."; b) to supplement paragraph 2-1 , to read: " 2-1. For the purposes of paragraph 2 (5) of this article, the sponsor must comply with the following requirements: 1) to be a Russian organization; 2) total value added tax, excise tax, profit tax and the mining tax paid by the guarantor for three years prior to the year in which the certificate of sponsorship was issued, excluding the amount of taxes paid in relation to the movement of goods across the Russian border and as a tax agent, is not Less than 7 billion roubles; (3) the amount of surety bond guarantor (including the sponsorship contract referred to in paragraph 2 (5) of this Article, against the taxpayer) entered into under this Code, as of the date of submission of the application for the conclusion of the contract of sponsorship referred to in paragraph 2 (5) of this article, does not exceed 20 per cent of the value of the guarantor's net assets as defined at 31 of the calendar year preceding the year in which the statement of The conclusion of the surety contract referred to in paragraph 2 (5) of this article; 4) the guarantor as at the date of submission of the application for the contract of sponsorship referred to in paragraph 2 (5) of this article is not in (a) The commencement of the insolvency proceedings. OF THE PRESIDENT OF THE RUSSIAN FEDERATION "The insolvency (bankruptcy); (6) the guarantor at the date of submission of the application for the contract of sponsorship referred to in paragraph 2 (5) of this article does not have any arrears in the payment of taxes, fees, penalties and fines."; (c) Paragraph 4, paragraph 4, subparagraph (1), should read: "(1) The term of the bank guarantee shall expire no earlier than 10 months after the filing of the tax return tax declaration;"; (1) paragraph 4 (1) should read: " 1) The termination of the contract of sponsorship shall expire no earlier than 10 months after the filing of the tax declaration, in which the amount of the tax on compensation is claimed, and shall not be more than one year from the date of the contract of sponsorship; "; (d) In the first paragraph of paragraph 8, the figure "6" should be replaced with the figures "4-1"; (e) paragraph 12, paragraph 12, amend to read: " No later than the day of the tax payer's duty, the duty to pay the tax which is secured by the sponsorship provided for in this article, The absence of any violations of the Russian Federation's legislation on taxes and fees, the tax authority is required to send a written statement to the guarantor of the release of the sponsor from the obligations under the contract of sponsorship. "; 6) Article 181, paragraph 1, should be added to paragraphs 15 to 17 as follows: " 15) nicotine delivery systems. For the purposes of this chapter, electronic nicotine delivery systems recognize disposable electronic devices that produce aerosol, vapour or smoke by heating the liquid to be inhaled by the user (except for medical products, In the case of the Russian Federation, the Russian Federation is a party to the International Convention on the Law of the Sea. For the purposes of this chapter, any liquid substance with liquid nicotine content of 0.1 mg/ml for electronic nicotine delivery systems is recognized for electronic nicotine delivery systems for use in electronic nicotine delivery systems; 17) (tobacco) intended for consumption by heating. "; 7) in article 184: (a), in the first paragraph of paragraph 2, the words" paragraph 2-1 "shall be replaced by the words" paragraphs 2-1 and 2-2 "; b) in addition to 2 to 2 table of contents: " 2-2. The right to exemption from the payment of excise duty for the transactions envisaged in article 183, paragraph 1, subparagraph 4, of this Code is the responsibility of the taxpayers, the organization whose duty to pay the excise duty is secured. The sponsorship contract must meet the following requirements: The contract of suretyship must be in accordance with article 74 of this Code and require the sponsor to pay the excise duty The failure of the taxpayer to submit documents in the order and time required by paragraphs 7 and 7 to 1 of article 198 of this Code and the failure of the taxpayer to pay the appropriate amount of the excise; amount to which the contract was concluded the obligation to guarantee the performance of the obligation to pay The full budget of the excise duty calculated in accordance with article 202, paragraph 1, of the present Code on the realized excisable goods exported outside the territory of the Russian Federation in accordance with the customs procedure of export or imported into the port special economic zone in accordance with the customs procedure of the free customs zone; duration of the sponsorship contract provided for exemption from the payment of excise duty on transactions, provided for in article 183, paragraph 1, subparagraph 4, of this Code, shall not be Less than 10 months from the date of expiry of the fixed period for the taxpayer's obligation to pay the surety secured by the sponsorship, and should be no more than one year from the date of the contract of sponsorship. The teacher must meet the following requirements: be a Russian organization; aggregate value added tax, excise tax, corporate profit tax, and mining tax Fossil resources paid by the sponsor for three calendar years prior to the year in which the certificate of sponsorship was issued, excluding taxes paid in respect of the movement of goods across the border of the Russian Federation The Federation, and as a tax agent, is at least 10 billion roubles; the sum of the guarantor's obligations under the current contracts (including the contract of suretyship in respect of the taxpayer) entered into under this Code, on the date of submission of the statement of detention The contract of sponsorship under this paragraph shall not exceed 20 per cent of the value of the sponsor's net assets as at 31 December of the calendar year prior to the year in which the statement of detention is submitted a sponsorship contract; guarantor at the date of submission The application for a contract of sponsorship under this paragraph shall not be in the process of reorganization or liquidation; , with regard to the sponsor on the date of the application for the conclusion of the contract of sponsorship, The insolvency (bankruptcy) law of the Russian Federation is not subject to the provisions of this paragraph. The conclusion of the sponsorship contract referred to in this paragraph, is not in arrears in the payment of taxes, fees, penalties and fines. "; , paragraph 3, should read: " 3. In the payment of excise duty, due to the absence of a bank guarantee or a contract of suretyship paid sums of the excise tax, including in the form of an advance payment of the excise duty on alcohol and (or) excise duty containing products under paragraph 8 of the article 194 of this Code shall be repayable in accordance with the procedure established by article 203 of the present Code, after the taxpayer has submitted to the tax authorities documents confirming the actual export of excisable goods outside the territory OF THE PRESIDENT OF THE RUSSIAN FEDERATION Details of the amount of excise goods exported outside the territory of the Russian Federation in accordance with the customs procedure of export and the corresponding amounts of excise tax are to be reflected by the tax payer in the tax system. A declaration on excise duties for the tax period, which is the date of the implementation (transfer) of the specified goods, determined in accordance with article 195 of the present Code. In the tax declaration on excise duties for the tax period, in which the taxpayer is represented in the tax authority documents provided for in article 198, paragraph 7, of this Code, confirming the actual export outside the territory The Russian Federation, in accordance with the customs procedure for the export of realized excises on the basis of the bank guarantee and (or) the contract of suretyship, was granted exemption from payment of excise duty. { \b } { \b } { { \b } { { \b Goods that are actually exported outside the territory of the Russian Federation in accordance with the customs procedure of export are documented in accordance with the procedure established by paragraph 7 of Article 198 of this Code; the payment of which the taxpayer was released on the basis of the bank guarantee or surety contract provided by the amount (number) of the realized excisable goods, the actual export of which is outside the territory of the Russian Federation Federation under Customs procedure of export confirmed; excise tax deductions subject to tax deductions under article 200 of this Code; tax period, which is the date of the sales (transfer) of excisable goods brought out of the territory OF THE PRESIDENT OF THE RUSSIAN FEDERATION guarantee or bank guarantee at the time of The tax period, which is the date of sales of excisable goods, exported outside the territory of the Russian Federation in accordance with the customs procedure of export determined in accordance with article 195, paragraph 2, of this Code; number and date of the contract for the supply of excisable goods to a foreign buyer. "; 8) Article 187 is supplemented by paragraph 2-1 as follows: " 2-1. In the case of a tax base for alcohol and alcohol containing products as defined by the taxpayer under paragraph 2 (1) of this article, less than the amount of the said excisable goods sold for the corresponding tax The period covered by the unified state automated information system for recording the volume of production and turnover of ethyl alcohol, alcohol and alcohol-containing products (EAGIS), the tax base on such excisable goods is determined by for the purpose of article 193, paragraph 1, of article 193, as follows: editions: " 1. Taxation of excisable goods starting from 1 January 2017 at the following tax rates: ----------------------------- | ------------------------------------------------- Excise products | Tax rate (% and (or) | rubles per unit of measure) | ---------------- | ---------------- | --------------- | 1 January to | 1 January through | 31 December | 31 December | 31 December] | 2017 | 2019 | 2019 | 2019 | inclusive | inclusively ----------------------------- | ---------------- | --------------- | --------------- Ethyl alcohol produced from food or raw materials, including denatured ethyl alcohol, spirits-raw alcohol, distillates of wine, grape, Fruit, cognac, calvadine, 0 rubles: 0 rubles ($0.10) per litre for 1 liter and 1 litre for water-based anhydrous waterborne anhydrous perfume-cosmetic ethylene Ethyl products in metal alcohols, alcohols, alcohols, Aerosol Packaging and (or) containing the contained distillation products in excisable in the excisable household chemicals in the goods of a metal aerosol package, and the organizations paying the advance payment of the excise duty (including ethyl alcohol imported into the Russian Federation from the territories of the member States of the Eurasian Economic Union, which is the goods of the Eurasian Economic Union), and (or) the transactions that are recognized by the object Excise taxes in accordance with article 182, paragraph 1, of the Covenant of this Code, and (or) sold (or transferred by the manufacturer within the same organization) for the production of goods not recognized as excisable under article 181, paragraph 1, subparagraph 2, of this Code; 107 rubles per liter, 107 rubles per liter, and 107 rubles per liter on average. alcohols, alcohols, not a product of the containing Eurasian Intergovernmental Excise in excises in the excisable Union, and (or) the goods delivered to the goods in the structure of one organization in the performance of tax-exempt transactions by the taxpayer, except in the case of transactions, Article 182, paragraph 1, subparagraph 22 of this Code, as well as the exception of ethyl alcohol sold (or transferred by producers within the same organization) for the production of goods not recognized as excisable in Article 181, paragraph 1 (2) of this Code Spirits sold to organizations that manufacture alcohol-containing perfumery products in metal aerosol packaging and (or) alcohol-containing products of household chemicals in metallic aerosol dispenser Spirtoscontaining The dollar rose by 1.01 rubles to 6 rubles at the end of the year. containing contained in excisable In the excise tax on alcohol, 0 rubles per liter, 0 rubles per liter, and 1 liter. The ethyl alcohol, alcohol, alcohols of the containing contained contained in excisable excisable goods goods 418 RUB 418 rubles ($) 418 (with the exception of 1 litre per 1 litre per alcohol-containing non-aqueous waterway Aqueous perfume-cosmetic of ethyl ethyl ethyl products in metal alcohols, alcohols, alcohols, aerosol dispensers and containing alcohol-containing products in excise duties in excisable 523 rubles (523 rubles) 523 rubles ($523) per liter, 523 roubles per liter per 1 litre per 1 litre per 1 liter. beer, wines, ethyl ethyl fruit wine, sparkling wines, Spirits, alcohol, (champagne), wine containing beverages contained in excise duties in excisable in excisable goods, without the addition of the goods to the protifi-ty ethyl alcohol produced from the food raw materials, and (or) alcohol-based vineyards or other fruit suchs, and (or) wine distillates, and (or) fruit distillates, alcoholic beverages with 418 RUB 418, 418 rubles (per liter), per 1 litre per litre per 1 litre per liter without water without water, inclusive (except ethyl) ethyl ethyl beer, drink, alcohol, alcohol, alcohol, alcohol, produced on the basis of the containing contained beer, wines, fruit wines, in excisable sparkling wines (champagne), product of cider's goods, Puars, mead, wine drinks, manufactured without addition of rectiffic ethyl alcohol produced from food raw materials, and (or) alcohol-based vineyards or other fruit soup, and (or) wine distillates, and (or) fruit distillates) The euro was up by 20 kopecks to 67.14 rubles. 1 litre per litre per litre per 1 litre, with a protected name of place of origin and sparkling wines, fruit wines, wine beverages produced without adding a protifib ethyl alcohol produced from Distillate vineyards and (or) alcohol distillates, and (or) wine distillates, and (or) fruit distillates, Vine with a protected 5 ruble (RUB 5) per litre for 1 litre per 1 litre per litre the name of the place of origin, with the exception of sparkling wines (Champagne) Sidr, The dollar is at the level of 31,000 rubles ($1.23), up from one litre in the same period. The protected area was set at 14 rubles per liter and 14 rubles per liter. 0 rubles (standardized) per litre for 1 litre per litre of ethyl alcohol by volume A beer with a normative value of 21 rubles per one litre per 1 litre per 1 litre with a volume of ethyl alcohol of more than 0.5 per cent and up to 8.6 per cent per 1 litre The beer production in the second half of the year was 72.25 rubles per one liter on average. kg per kg for 1 kg, sauspid, snorkelling (except for tobacco used in As of January 1, the dollar rose by 1.34 rubles to 69.96 rubles, and the euro fell by 2.97 rubles to 88.95 rubles. Cigarettes 1 562 rubles per 1 718 rubles for 1 718 rubles for 1 718 rubles for 1 000 pieces + 1 000 g + 1 000 + 14.5% 14.5% 14.5% cost, calculated basis based on outcome of the maximum retail price, retail price, retail price, but not less than but no less than 2,123 rubles for 2,335 roubles for 2 568 rubles for 1 50,000 rubles ($1,200 to $1,450); and organizations, up to 1 million rubles 50,000 rubles ($1,200 to $1,10,000); and organizations, up to 1 million rubles. Vehicles with a capacity of 10 rubles ($0.75) to 67.5 kW (90 l.c.) and 0.75 kW (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.) (1 h.p.)) For 0.75kW for 0.75 kW (150 h.c.) (1 hp.) (1 hp.) (1 hp) (1 hp) (1 hp) (1 hp) (1 hp) (1 hp) (1 hp) (1 hp) (1 hp) (1 hp.) (1 hp.) (1 hp.) (150 h.c.) 0.75 kW (150 h.c.) < = 0.75 kW (1 h.c) (1 h.p.) (1 h.p.) Motorcycles with a capacity of 420 rubles ($1.75) per kWh (+ 0.75 kW) are up to 0.75 kW (0.75 kW). The dollar was up 44.5 kopecks to RUB 575.093 billion from RUB 5.905 billion, the company reported. Diesel fuel prices will cost 5,400 rubles ($1) per tonne, with 5,400 rubles ($1,450) per tonne of diesel fuel, and 5,400 rubles ($1,450) per tonne for diesel fuel. For the first time in the year, the gasoline and diesel fuel will be at 13.6 trillion rubles ($19 billion). In December, the Russian president's income was 8.32 million rubles ($11,500). In the case of a 1 tonne, 1 tonne, 1 ton per ton. "; 10), article 194, add the following: " 9. Taxpayers in the territory of the Russian Federation manufacture cigarettes, and (or) cigarettes, and (or) cigarilall, and (or) bidi, and (or) createa, calculate the amounts of the excises in the specified excise goods for tax periods beginning in The period from 1 September (inclusive) of each calendar year to 31 December (inclusive) of the same year, taking into account the coefficient T determined in the following order: if the total amount sold by the organization for the tax the period of excisable goods (V) listed in the paragraph np the first present In the previous calendar year (V), the value of the cr T = 1 + 0.3 x (V-V) /V (the value of T factor np-p is rounded to the second decimal place according to the applicable rounding order); In other cases, T is assumed to be 1. T shall also be taken as 1 for first-time taxpayers on the grounds specified in this chapter in respect of these excisable goods in the calendar year of the current tax period or in the year, the previous year of the current tax period. For the purpose of this paragraph, the average monthly total volume of excisable goods sold is determined by dividing the total volume of sales by 12. "; 11) in article 198: (a) in paragraph 1 The words "certificate of registration of the individual performing the duty of straight-run gasoline" should be replaced by the words "the certificate for the processing of straight-run gasoline"; (b) in paragraph 7: the first sentence to read: " 7. In the case of exportation of excisable goods outside the territory of the Russian Federation in accordance with the customs procedure of export, in order to confirm the validity of the exemption from the payment of excise duty under paragraphs 2, 2 to 1, 2 to 2 and 4 of the article 184 of this Code, as well as the reimbursement of the excise duties paid by the taxpayer in connection with the absence of a bank guarantee or a contract of sponsorship provided for in article 184, paragraphs 2, 2, 2 and 4 of this Code, and the amounts of the excise duty paid by the taxpayer. by the taxpayer and subject to article 200 of this Code Tax deductions in accordance with the procedure set out in Article 201 of this Code, the following documents shall be submitted to the tax authority at the taxpayer's place of account: "; , tenth subparagraph 4, amend to read: " The taxpayers who have provided the bank guarantee provided for in article 184, paragraph 2, of the Code, by taxpayers who meet the criteria set out in article 184, paragraph 2-1, of this Code, as well as by taxpayers, The obligation to pay the excise duty is ensured by Article 184, paragraph 2-2, of this Code-within six months from the date of submission to the tax authority of the tax declaration for the tax period, which is the date of exemption from taxation Excise operations determined in accordance with article 195 of this Code; "; 12) in article 200: (a), paragraph 2, should be supplemented with the following paragraph: " Where a tax payer is used by a taxpayer period of the acquired excisable excise product for the production of concurrently excisable and The excise tax on excisable goods used for the production of excisable goods shall be determined by the tax accounting policy adopted by the taxpayer. The order may be changed in the case of changes in the applicable production technology or from the start of the new tax period, but not before the next 24 consecutive tax periods. "; b) paragraph 5 of paragraph 15, set out in The following wording: "from 1 January 2017-1.7."; 13) in article 203, paragraph 4: (a) paragraph 2, amend to read: " Excise amounts on realized excisable goods exported out of range OF THE PRESIDENT OF THE RUSSIAN FEDERATION paid by the taxpayer due to the absence of a bank guarantee or a contract of surety provided for in article 184, paragraphs 2 and 2-2, of this Code; "; b), paragraph 20 should read as follows: " Article 208, paragraph 5, paragraph 5, should be supplemented with the following paragraph 5 of article 208, paragraph 5, of the excise duty actually paid to the budget on account of the absence of a bank guarantee or a contract of guarantee; "; 14) paragraph 5 of article 208. The income of this chapter is also not recognized as income in the form of taxes, fees, charges, insurance premiums, penalties, fines paid pursuant to this Code for a taxpayer by another individual. "; 15) in article 217: (a) to supplement paragraph 20-2 with the following: " 20-2) revenues in in cash and/or in kind received from official organizers, or on the basis of decisions of the public authorities and local self-government bodies, within the respective budgets not later than the year following the year Russian athletes by the end of the competition of the Summer Paralympic Games 2016 in Rio de Janeiro, Brazil, and coaches and specialists who have provided training for such competitions. Russian athletes have been selected for the XV Summer Paralympic Games in Rio de Janeiro (Brazil), as well as coaches and specialists. training of such athletes; "; b) paragraph 30 after the words" The President of the Russian Federation, "to add the words" candidates "to the State Duma,"; in) to supplement paragraph 70 with the following: " 70) income in the form of payments (remuneration) received by natural persons, by individual entrepreneurs, from individuals for the provision of the following services for personal, household and (or) other such needs: supervision and care of children, sick persons, persons aged 80 years or over, and Other persons in need of constant foreign care a medical organization; tutoring; cleaning of living quarters, housekeeping. The law of the constituent entity of the Russian Federation may also provide for other types of services for personal, household and (or) other such needs, the proceeds of which are exempt from taxation under this paragraph. The provisions of this paragraph shall apply to individuals who have notified the sales tax authority in accordance with article 83, paragraph 7-3, of this Code and which do not hire employees to provide the services referred to in this paragraph. "; (16) Article 251, paragraph 1, add to the following paragraphs 54 and 55: " 54) the revenues obtained by joint-stock company, 100% of which belong to the Russian Federation, from the sale of shares of other organizations, The conditions for the transfer of such proceeds to the full federal budget; 55) in the form of services referred to in article 105-14, paragraph 4 (4) of this Code. "; 17), add the following sentence to the first paragraph of article 266, paragraph 1:" If a taxpayer has a counterparty A counter obligation (payables) of doubtful debt is owed to the taxpayer in the part which exceeds the taxpayer's stated payer's debt to that counterparty. "; 18) Article 270 to supplement paragraph 48-22 of the following maintenance: "48-22) in the form of the value of shares whose proceeds are not taken into account in the determination of the tax base in accordance with article 251, paragraph 1 (54) of this Code;"; After the word "fees" to add ", insurance premiums"; (20) in paragraph 3, paragraph 3, of the words "and fees" to read ", fees and insurance"; (21) paragraph 2 of article 274, paragraph 2, amend to read: editions: " Losses received in the reporting (tax) period are accepted For tax purposes, in the order and under the conditions laid down in article 278, paragraph 1, and article 283, paragraph 1, of this Code. "; 22) in article 277: (a) the name should read: " Article 277. The peculiarity of the recognition of income and expenses under transfer of property (property rights) to statutory (warehousing) capital (fund, property of the fund) as a property of the contribution of the Russian Federation "; (b) Paragraph 1 should be added to the following paragraph: "Value of property (property rights) received by public corporations established under federal law as a property contribution of the Russian Federation" The Federation is recognized for the purposes of this chapter by value, (Property rights), as determined on the date of receipt of such property (property rights) in accordance with the accounting requirements. "; 23) paragraph 1 of article 278-1, amend to read: " 1. The tax base for the consolidated group of taxpayers (hereinafter referred to as the consolidated tax base) is defined as the sum of all tax bases of the members of the consolidated group, taking into account the peculiarities set by the present article. At the same time, the tax base of each member of the consolidated group of taxpayers is determined in accordance with the procedure established by article 274 of this Code, subject to the provisions of Article 283 of this Code. The tax base of each member of the consolidated group of taxpayers, included in the consolidated tax base, does not include the revenues of the members of the consolidated group of taxpayers subject to taxation income sources. Losses received by the members of the consolidated group of taxpayers in the reporting (tax) period are to be summarized. The consolidated tax base of the current reporting (tax) period is determined on the basis of the stated loss amount. At the same time, the amount of loss is accounted for not exceeding 50 per cent of the consolidated tax base of the current reporting (tax) period. The treatment of the losses of the consolidated group of taxpayers in the determination of the consolidated tax base of the current reporting (tax) period is established in the accounting policy for the purposes of taxation of the consolidated group Taxpayers. The sum of the participant's loss to the consolidated group of taxpayers, which remains unaccounted for in the determination of the consolidated tax base for the tax period, is adopted for tax purposes in order and on the terms and conditions of such a participant. which are set out in article 283 of this Code. If in the reporting period (tax) period damages are received by all the members of the consolidated group of taxpayers, the consolidated tax base is recognized as zero in this reporting (tax) period. "; 24) Article 280, paragraph 22, should be added to the following paragraph: " tax periods), may be attributed to the reduction of the tax base from operations with such securities and derivatives as defined in the reporting (tax) period, subject to the restriction imposed by paragraph 2-1 of Article 283 of this Code. "; 25) in article 283: (a) In the second paragraph of paragraph 1, after the figures "1 to 3", amend the words "1-9," to read "in article 284-2 of this Code of shares (shares in the authorized capital) of Russian organizations" to be replaced by the words " Articles 284-2 and 284-2.1 of this Code of shares (shares participation in the charter capital), bonds of Russian organizations, investment folder "; b), paragraph 2 should read: " 2. The taxpayer is entitled to transfer to the current reporting (tax) period the amount of damages received in previous tax periods, subject to the restriction imposed by paragraph 2-1 of this article. In a similar order, a loss that has not been carried forward to the next year may be transferred in whole or in part by the following years. "; in) to supplement paragraph 2-1 as follows: " 2-1. In the reporting (tax) periods from 1 January 2017 to 31 December 2020, the tax base for the current reporting (tax) period, calculated in accordance with article 274 of the present Code (excluding the tax base to which the tax is based) The tax rates established in paragraphs 1-2, 1-5, 1-5-1, 1-7, 1-8, 1 to 10, and paras. 6 and 7 of article 288-1 of this Code) may not be reduced by more than 50 losses in previous tax periods. percentage. "; g) in paragraph 6: the first addition to the words" in order, as set forth in this article "; the fourth paragraph, as follows: " 2) has the right to reduce the tax base of the current tax period by the amount of the loss that the organization has received from the tax authorities. The periods (part of this amount), in which it was not a party to the consolidated group of taxpayers, in the manner and under the conditions set out in this article. "; 26) in article 284: (a) in paragraph 1: paragraph 2 after the words "2%" add "(3% in 2017-2020") (years) "; Paragraph third after the words" 18% "to add" (17% in 2017-2020) "; paragraph fourth after" 13.5 percent "to add" (12.5 percent in 2017-2020) "; paragraph seventh to add "(12.5 per cent in 2017-2020)"; b) paragraph 3 of paragraph 1-7 to read "(12.5 per cent in 2017-2020)"; 27) in article 321-2: (a) in paragraph 3 after the word "Calculation" of the tax base for each member of the consolidated group taxpayers and ", the figures" 316 "should be replaced by" 315 "; b) paragraph 5 should read: " 5. Consolidated tax base of the consolidated group of taxpayers is defined as the sum of the tax bases of all participants in this group, calculated on the basis of the provisions of this Code. "; 28) in paragraph 1, subparagraph 9 Articles 333 to 25 of the words "the federal authority conducting the cadastral register, the maintenance of the State real property cadastre and the state registration of real property rights and transactions with it, and its territorial subdivisions", to be replaced by the words " the authorities responsible for State cadastral accounting and State registration of real property rights "; 29), paragraph 1, article 333-33, paragraph 1, to declare void; 30) in article 333-35: (a) in paragraph 1: (12) " 12) Physical persons are veterans of the Great Patriotic War, war invalists of the Great Patriotic War, former Nazi concentration camps, ghettos and other places of forced detention created by German fascists and their allies during the Second World War, the former prisoners of war during the Great Patriotic war in their application for legally-relevant actions set out in this chapter. The benefit provided for in this subparagraph for the acts referred to in paragraphs 1 to 3, 5 and 6 of article 333-30 of this Code shall also be granted to the authors ' group, right holders, each member who is a person belonging to any of the categories referred to in this subparagraph; "; 14), a natural person, a citizen of the Russian Federation, the only author computer software, databases, integrated circuit topologies, and by the right holder, who is seeking a certificate of registration in his/her name, in the event that such a natural person is a disabled person, a pupil (pupil) of educational institutions (regardless of their form of ownership), for committing acts, Paragraphs 1 to 3, 5 and 6 of paragraph 1 of article 333-30 of this Code. The benefit provided for in this sub-paragraph is also granted to the authors ' collectives, rights holders, each member of whom is disabled; "; b) in the second paragraph of the second paragraph of the word" (a), (b), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c) and (b)). with legislation on veterans; "; 32) article 333-38 to be completed 16) to read: " 16) minors, citizens who have been recognized as having limited legal capacity to own property, as well as natural persons who own living quarters in the law share property with minor citizens and citizens who have been recognized as having a limited capacity, for the certification of transactions for the sale of immovable property located in an emergency and demolition house. "; 33) paragraph 3 of article 333-40 replace "definitions and reference" with In the words "definition or reference"; 34), article 336 is supplemented by paragraph 3, reading: " 3. For the purposes of this chapter, sub-bowels of the subsoil are subsoil (with or without limitation), the spatial limits of which are limited by the geographical coordinates of the angular points according to the license to the right of use subsoil, including all mining and geological recourses. "; 35) paragraph 2 (13) of article 337, paragraph 2, restated as follows: " 13) semi-products containing one or more precious metals (gold, silver, platinum, palladium, iridium, birth, ruthenium, and osmium) received by Completion of the complex of operations for the extraction of precious metals, including: ligature gold (gold alloy with chemical elements, sliced or samoris gold) corresponding to the national standard (s) and (or) the standard (technical conditions) of the organization-taxpayer; concentrate. However, under the extraction of precious metals, this chapter refers to the extraction of minerals containing such metals from indigenous (ruby), agricultural and technological fields and subsequent primary processing with the production of concentrates and other semi-precious metal products in accordance with agreed and approved project documents for the development of the appropriate mineral deposit and (or) primary processing of minerals containing precious metals; "; (36) Article 338, paragraph 2 (3), state: " 3) the tax base is defined as the quantity of extracted minerals in natural terms in production: coal; hydrocarbon Raw materials, except for hydrocarbons referred to in paragraph 2 of this paragraph; multipart complex ores mined in whole or part of the territory of Krasnoyarsk Krai. "; 37) in article 339: a) Content: " The quantity of complex complex ores obtained in whole or in part on the territory of Krasnoyarsk Krai is determined in units of mass, with masses of useful components in the composition Multidimensional complex ore is not defined. "; b) paragraph 6 should be redrafted to read: " 6. Number of extracted minerals determined in accordance with article 337 of the present Code as useful components in the extracted multicomponent complex ore, except for the complex, complex ore Subsoil plots located in whole or in part on the territory of Krasnoyarsk Krai are defined as the quantity of the ore component in a chemically pure form. "; , paragraph 9, paragraph 9, paragraph 9, amend to read: " 1) the quantity of oil produced is carried out for each well that works on the deposits (deposits) of hydrocarbons; "; 38) in article 342: a) in paragraph 1, subparagraph 1: paragraphs 3 and 4 should read: " For the purpose of this chapter, In accordance with article 33, paragraph 2, paragraph 2, of the Code, the actual losses of precious metals are recognized in accordance with the laws of the Russian Federation on precious metals, and of gems occurring in the commission of a complex of mining operations of such metals, within the limits of the standard of losses approved in the manner determined by the Government of the Russian Federation. If, at the time when the tax is due on the first tax period of the next calendar year, the taxpayer has no approved loss standards for the next calendar year, pending approval The standards for loss are applied to losses approved earlier in the procedure established by the second paragraph of this subparagraph (standards for the loss of precious metals, previously approved in the order established by the third such paragraph) the sub-item), and the newly emerging deposits-standards for losses, installed by a technical project; "; b) in paragraph 2: the fourth paragraph 8 of paragraph 8 should read as follows: " Multi-component complex ores and useful components of multicomponent complex ore, " the exclusion of precious metals, as well as the exception of the complex, complex ore produced in whole or in part in the territory of the Krasnoyarsk Krai; "; to supplement subparagraphs 16 and 17 of the following : " 16) 730 roubles per 1 ton of multi-component The complex ore produced in subsoil areas located wholly or partly in the territory of the Krasnoyarsk Krai containing copper, nickel and (or) nickel metal and platinum group metals; 17) 270 rubles per tonne of multi-component Integral ore without copper, and (or) nickel, and (or) metals of platinum group produced in whole or in part in Krasnoyarsk Krai. "; 39) Article 342-2 to supplement paragraph 10 of the following table of contents: " 10. In the event that, in accordance with the project documentation agreed upon in the prescribed manner, the production of oil is carried out from the well at the same time on several hydrocarbon deposits in paragraphs 2 to 4 of paragraph 1 of this Annex. Articles, when extracting oil from all such deposits, the highest value of the K coefficient from the coefficients d of paragraph 1 of this article for each such deposit shall be applied, subject to all conditions, of this article for each such deposit. "; 40) in article 342-4: (a) paragraph 2 of the second paragraph should read: 0.15 x K (x) (x D + x (1-D)) Gp g "E = ________________________________________,"; out (1-D) x 42 + D x 35 g b) in paragraph 5, second subparagraph 1, of the word "less than 10 per cent", replace by "less than 15 per cent"; in paragraph 14: in paragraph 12 of the word "less than 10 per cent" should be replaced by "less than 10 per cent" In the words "less than 15 per cent"; , in the fifteenth paragraph, replace "less than 10 per cent" with "less than 15 per cent"; , paragraph 15, amend the words " 15. The correction factor K shall be set equal to the result of dividing the number 6.5 by the value of the K coefficient by the gpa determined in accordance with paragraphs 17 and 18 of this Article. "; d) paragraph 17 shall be stated in , to read: " 17. The K coefficient is set to 1 as from 1 January gpa 2020. "; (e) paragraph 18 should read: " 18. The K coefficient is determined as follows: gp 1) 1.7969-for the period from 1 January to 31 December 2017 inclusive, 1.4022 for the period from 1 January to 31 December 2018 inclusive, 1.441 for the period from 1 January to 31 December 2019, inclusive for taxpayers who are the owners of the Unified Gas Supply System and (or) organizations in which the owners directly and (or) indirectly participate in the tax period The Unified Gas Supply System and the total share of such participation are more than 50 interest, except for the following taxpayers: tax payers-organizations in which one of the participants with a share of at least 50% is a Russian organization in which directly and (or) indirectly participate Owners of the Unified Gas Supply System and the total share of such participation is less than 15%; tax payers for which the ratio of the extracted gas is the result of the tax period natural gas (excluding associated gas), total mined hydrocarbons (C) is less than Gpe 0.35. The value of the K coefficient is determined according to paragraph 6 of this Article; 2) 1 for the taxpayers not referred to in paragraph 1 of this paragraph. "; 41) in article 342-5, paragraph 1: a) Paragraph 2 should read as follows: " D = K x x (1 K K x K K x K x K) -K, "; m dpi in d d d d d d to b) add the following paragraph: " K shall be set to 306 for the period from 1 January to 31 December 2017 inclusive, 357 for the period from 1 January to 31 December 2017 ". On 31 December 2018, 428 for the period from 1 January to 31 December 2019 inclusive, 0-from 1 January 2020. "; taxes, fees and insurance contributions ", the words" other tax regimes " should be deleted; (b) In the sixth paragraph, replace "Other taxes and charges" with the words "Other taxes, fees and insurance contributions", the words "other tax regimes", delete; 43) in article 346-5: (a) in paragraph 2: (23) after the words "taxes and fees" should be supplemented by the words "in the self-executing duty to pay taxes and fees"; to supplement sub-paragraph 23-1 as follows: " 23-1) sums of money property rights transferred by the taxpayer to the account Payment of debts owed to another person resulting from payment by that person in accordance with this Code of the taxpayer of taxes, fees, insurance contributions, except for the single agricultural tax paid in in accordance with this Chapter, and the value added tax paid to the budget in accordance with paragraph 5 of Article 173 of this Code; "; b) in the third paragraph 4-1 of the words" cadastral register, maintenance of the State cadastre and State registration of real property rights and transactions " Replace the words "State cadastral register and public registration of real property rights"; in the paragraph 5 of paragraph 5 of the word "and fees" to replace the words ", fees and insurance contributions"; 44) 10 articles 346 to 6, amend to read: " 10. Taxpayers who have converted to a single tax on a single income tax for certain activities under chapter 26-3 of this Code and/or to pay the tax payable in connection with the application The tax system, in accordance with chapter 26 to 5 of this Code, shall keep separate records of income and expenditures under different special tax regimes. In the event that it is not possible to share the costs in the calculation of the tax base on taxes in different special tax regimes, these costs are allocated in proportion to the share of income in the total income received in the application of the said Special tax regimes. Revenue and expenses by type of activity for which the tax system is applied in the form of a single tax on individual activities in accordance with Chapter 26-3 of this Code, patent system taxation under Chapter 26-5 of this Code (subject to the provisions set out in this chapter) are not taken into account in calculating the tax base for a single agricultural tax. "; 45) in article 346-11: (a) In the third paragraph of paragraph 2, replace the words "Other taxes" with the words " Other taxes, Fees and premiums "; b), in the third paragraph of paragraph 3, the words" Other taxes "should be replaced with the words" Other taxes, fees and insurance "; 46) in the first paragraph of article 346-12 of the word" 90 million ". In the words of the president, the president's income was 7.25 million rubles. In Article 346-13: 47), the fourth paragraph 2 should be supplemented with the following sentence: " In such a case, the taxpayer must notify the tax authority of the transition to a simplified taxation system, not 30 calendar days from the date of termination of the duty to pay a single tax on the income. "; b) in the first paragraph of paragraph 4 of the word" 120 million. In total, he received around 151 million rubles (in the budget). In the words of the President of the Republic of China, the President of the Russian Republic, Mr. In total, he received around 151 million rubles (in the budget). Article 346, paragraph 2 (3) (3), paragraph 2 (3), should read as follows: " 3) the costs of paying taxes, fees and insurance contributions-in the amount actually paid by the taxpayer under independent execution The duty to pay taxes, fees and insurance contributions or to settle debts owed to another person arising out of payment by that person in accordance with this Code of the taxpayer of taxes, fees and insurance contributions. In the case of arrears in the payment of taxes, fees and insurance contributions, the expenses are recognized as part of the expenses within the actual debt incurred in the reporting (tax) periods when the taxpayer pays the tax or debt owed to another person resulting from payment by that person in accordance with this Code of the taxpayer of taxes, fees and insurance premiums; "; 49), paragraph 8 of article 346-18, set out the following editions: " 8. Taxpayers who have converted to a single tax on a single income tax for certain activities under chapter 26-3 of this Code and/or to pay the tax payable in connection with the application The tax system, in accordance with chapter 26 to 5 of this Code, shall keep separate records of income and expenditures under different special tax regimes. In the event that it is not possible to share the costs in the calculation of the tax base on taxes in different special tax regimes, these costs are allocated in proportion to the share of income in the total income received in the application of the said Special tax regimes. Revenue and expenses by type of activity for which the tax system is applied in the form of a single tax on individual activities in accordance with Chapter 26-3 of this Code, patent system taxation pursuant to Chapter 26-5 of this Code (subject to the provisions set out in this chapter) shall not be taken into account in the calculation of the tax base on taxes payable in the application of the simplified taxation system. "; 50) in paragraph 6 of Article 346-21 of the words " insurance premiums in The Russian Federation Pension Fund and the Federal Compulsory Medical Insurance Fund are replaced by the words "insurance premiums for compulsory pension insurance and compulsory health insurance"; 51) paragraph 4 4 articles 346-26 stated in the following wording: "Calculation and payment of other taxes, fees and insurance contributions are performed by taxpayers in accordance with the laws of the Russian Federation on taxes and charges."; 52) paragraph 2-1 of Article 346-32 words " insurance premiums in the The Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund "shall be replaced by the words" insurance premiums for compulsory pension insurance and compulsory health insurance "; 53) in article 346-45: (a) In paragraph 2: , in the first paragraph, "except as provided for in paragraph 2 of this paragraph", replace "unless otherwise provided by this paragraph" with the words ", except as provided for in the paragraph second paragraph "; add a new paragraph to the second paragraph "In case the individual entrepreneu plans to carry out business activities on the basis of a patent on the territory of the federal cities of Moscow, St. Petersburg and Sevastopol," the statement said. The receipt of a patent is filed in any individual entrepreneu's choice of the territorial tax authority of the respective city of federal importance, in which the individual entrepreneu plans to carry out entrepreneurial activity on The basis of the patent, except in the case of the paragraph third of this paragraph. "; paragraphs of the second and third paragraphs, respectively, third and fourth paragraphs; b) in the first paragraph of paragraph 3, the word" second "should be replaced by the word" third "; in paragraph 6: paragraph The first is to read: " 6. Taxpayers are considered to have lost the right to apply the patent tax system and have converted to a common tax regime (simplified taxation system, taxation system for agricultural producers (in the tax system). (c) Paragraph 7 (a) of the Convention on the Rights of the Child (art. editions: " 7. Amounts of taxes due under the general tax regime (simplified taxation system, taxation system for agricultural producers), as well as trade charges for the period in which The individual entrepreneor has lost the right to apply a patent tax system on the grounds set out in paragraph 6 of this article and is calculated and paid by an individual entrepreneor in the manner prescribed by law OF THE PRESIDENT OF THE RUSSIAN FEDERATION individual entrepreneurs. However, these individual entrepreneurs do not pay the penalty in the event of late payment of taxes (advance payments on taxes) due under the general tax regime (simplified taxation system, the system taxation for agricultural producers) and the amount of the trade tax during the period in which the patent tax system was applied. The amount of the tax on the income of individuals, the amount of the tax payable in the application of the simplified tax system, the amount of the tax payable in the application of the tax system for agricultural producers, The taxable tax period, in accordance with paragraph 6 of this article, shall be reduced by the amount of the tax paid in connection with the application of the tax, payable for the tax period in which the individual entrepreneis lost the right to apply a patent tax system in accordance with paragraph 6 of this article of the tax system. "; d) in the first paragraph of paragraph 8 In the words "paragraphs 1 and 2 of paragraph 6", replace the words "paragraph 6"; 54) in article 346-46: (a), in the second paragraph of paragraph 1, the word "second" should be replaced by the word "third"; and, paragraph 1, paragraph 3, replace the word "third" with the word "third". " 3. Withdrawal from a tax authority as a taxpayer applying a patent tax system, an individual entrepreneor who has lost the right to apply a patent system or an entrepreneurial entity The activity for which the patent tax system applies shall be carried out within five days from the date of receipt by the tax authority of the declaration submitted to the tax authority pursuant to paragraph 8 of Article 346-45 of the present The Code, or the reports of the tax authority which issued such a declaration, on the loss of the The taxpayer is entitled to apply the patent system of taxation. "; in) to supplement paragraph 4 with the following: " 4. Notice of registration (deregtoring) as a taxpayer applying a patent tax system shall not be issued. "; 55) Article 346-51 is supplemented by paragraph 2-1 as follows: " 2-1. In case of failure or partial payment by an individual tax businessman, the tax authority after the expiry of paragraph 2 (1) or (2) of this article shall send the individual entrepreneor the claim for payment of the tax, penalties and a fine. "; 56), article 346, paragraph 1, should read: " 1. Taxpayers for the purposes of article 346, paragraph 6, paragraph 6, of this Code keep in mind the proceeds from the implementation of the business activities for which the patent tax system applies, A book on the income of an individual entrepreneentrepreneer who uses the taxation system of taxation, the form and order of filling of which is approved by the Ministry of Finance of the Russian Federation. "; 57) in article 378-2: a) 1: in the paragraph of the first word, approved in the installed Order "delete; in sub-paragraph 2 of the phrase" which, in accordance with the real property passports ", replace the words" authorized to use or named in accordance with the information contained in the Single State Register of Real Estate, "; b) in the second indent 2 of paragraph 3 after the word" designation "to be supplemented with the words", permitted usage or denomination ", the words" with the cadastral passports of the concerned objects in real estate "replace" with the information contained in the United State Register of Real Estate, "; in) in the second indent 2 of paragraph 4, after the word" designation ", add", permitted usage or name ", the words" with cadastral passports of the relevant objects Replace the real estate "with the information contained in the Single State Register of Real Estate"; g) in the third paragraph of paragraph 4-1 after the word "designation" to be supplemented with the words ", permitted usage or name", the words " c Cadastre passports of the respective real estates " replace In the words "with the information contained in the Unified State Register of Real Estate"; (d) in the second paragraph of paragraph 10 of the word "at the date of placing such an object on State cadastre records", replace the words "on the date of entry into the United Nations system". The State Register of Real Estate, which is the basis for determining the cadastral value of such object "; (e) paragraph 12, subparagraph 2, after the words" cadastral value of the real estate "supplement the words", paragraph 1 or 2 of this article, "; 15: second sentence: " The change in the cadastral value of the object of taxation is taken into account in determining the cadastral value of the object of the cadastral value of the tax base from the tax period in which the wrongly defined cadastral value has been applied. "; in the paragraph of the third paragraph" in the manner prescribed by Article 24-18 of the Federal Act of 29 July 1998 No. 135-FZ " OF THE PRESIDENT OF THE RUSSIAN FEDERATION Cadastre "replace" Single State Register "; 58) to supplement Article 381 to 1 as follows: " Article 381-1. Procedures for the application of tax privileges From 1 January 2018, the tax privileges referred to in paragraph 24 (in part of the property located in the Russian part of the Caspian Sea) and paragraph 25 of Article 381 of this Code, are applied in the territory of the constituent entity of the Russian Federation in the event of the adoption of the relevant law of the constituent entity of the Russian Federation. "; State cadastral register "replace" with the words " for the day introduction to the Single State Register of Real Property, which is the basis for determining the cadastral value of such land "; paragraph 5, amend to read: " Change in cadastral The value of the land plot due to the correction of errors in the determination of its cadastral value is taken into account in the determination of the tax base starting from the tax period in which the wrong inventory was applied cost. "; in paragraph 6 of the paragraph" in the order established by the article 24-18 Federal Act No. 135-FZ of 29 July 1998 "On assessment activities in the Russian Federation", "delete", "State cadastre" should be replaced by "Single State Register"; b) in the first paragraph of paragraph 3 of the word "State Cadastre" to replace the words "Single State Register"; in paragraph 4 of the words " by the authorities of the State cadastral register, the maintenance of the State real property cadastre and state registration the rights to immovable property and to transactions with it "shall be replaced by the words" by the Implementing State cadastral and registration of rights to immovable property "; 60) in article 401, paragraph 2, the words" residential buildings "should be replaced by" houses and residential buildings "; 61) in article 403: (a) In paragraph 1, replace the words "in the State Cadastre" with the words "in the Single State Register"; b) in paragraph 2: in the first paragraph of the first word "at the date of placing such object on State cadastral records" In the words " on the date of incorporation into the Single State Register of Real Estate, The information that is the basis for determining the cadastral value of such an object "; paragraph 3, amend to read: " Change of cadastral value of the object of the property due to correction of errors made by the in the determination of its cadastral value, is taken into account when determining the tax base from the tax period in which the wrongfully defined cadastral value has been applied. "; in the paragraph of the fourth word" in the order established Article 24-18 of the Federal Act of 29 July 1998 No. 135-FZ " On Evaluation activities in the Russian Federation "," delete "State cadastre" should be replaced with the words "Single State Register"; 62) paragraph 1, subparagraph 2 (2), amend to read: " (2) Individual Businessmen, lawyers, mediators, notaries involved in private practice, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the law of the Russian Federation (hereinafter referred to as "the law of the Russian Federation"). Payable non-payers and other emoluments (...) (...) (...) (...) Subparagraphs 3 (a), (b), (c), (c), (c), (c), (c), (c), (b), (c), (c), (b), (c), (c), (b), (c), (c), (c), (b), (c), (c), (b), (c), ( " 2) for a lawyer, a mediator, a notary public engaged in private practice, of the arbitral tribunal, the assessor, the patent attorney and other persons engaged in the private practice established by the Russian Federation law, a calendar month in which a lawyer, a notary public engaged in private practice, The arbitration manager, which deals with the private practice of the appraiser, the patent attorney, the mediator and other persons engaged in the private practice established by the law of the Russian Federation, is placed in the tax authority. "; (b) In the first paragraph of paragraph 5, the words " evaluator, mediator, patent "Replace the words" the private practice of the assessor, the patent attorney, the mediator "; 65) in article 431: (a) paragraph 4, after the words" other rewards "with the words" (other than those referred to in subparagraph 3) " Article 422 (3) of this Code) "; b) in paragraph 7: , paragraph 1, after the words" Article 419 of this Code ", add the words" (except for natural persons making the payment referred to in paragraph 3, subparagraph 3) 422 of this Code) "; paragraphs 2 and 3, set out in as follows: " In the calculation of the total amount of insurance contributions payable on mandatory pension insurance, calculated by the payer for each of the last three months of the calculated (reported) period in The purpose of the insurance contribution payer is based on the basis for the calculation of insurance premiums on compulsory pension insurance, not exceeding the limit value, does not correspond to the information on the amount of insurance premiums calculated for compulsory pension insurance. Insurance for each insured person for the period and/or Non-reliable personal data identifying the insured persons, such calculation is considered as non-submitted, as not later than the day following the day of receipt in electronic form (10 days following the date of receipt for the purpose of the calculation of the paper). In the five-day period from the date of the electronic submission of the notification referred to in the paragraph of the second paragraph of this paragraph (10 days from the date of such notification on paper), the insurance contributor is obligated Provide a calculation that resolves the specified nonconformance. In this case, the date of submission of the calculation shall be deemed to be the date of the submission of the calculation not originally submitted. "; in paragraph 10 of the phrase" formats and in the manner approved by the federal authority " The executive authority, the Commissioner for Control and Oversight of Taxes and Fees "delete; 66) in article 432: (a) in paragraph 1, replace the words" in accordance with article 429 "with the words" in accordance with article 430 "; (b) Paragraph 5 should read: " 5. In the event of termination of the activity of an individual entrepreneor, termination of the status of a lawyer, exemption from the post of a notary public engaged in private practice, termination of the membership of the arbitration manager, appraiser, in the private practice, in the relevant self-regulating organization, the exclusion of a patent attorney engaged in private practice from the Register of Patent Counsel of the Russian Federation, termination of private practice by the appraiser, by the patent attorney, the termination of the activities of the mediator, other persons, OF THE PRESIDENT OF THE RUSSIAN FEDERATION an entrepreneur, a lawyer, a notary public engaged in private practice, an arbitration administrator engaged in a private practice of the appraiser, a patent attorney, as well as a mediator from the tax authority of an individual who is not as an individual entrepreneor, as an insurance contributor. " Article 3 Paragraph 8 of article 9, paragraph 8, of Federal Act No. 212 of 24 July 2009 on insurance contributions to the Pension Fund OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3738; No. 48, sect. 5726; 2010, No. 19, est. 2293; No. 50, sect. 6597; 2011, No. 1, est. 40; No. 30, sect. 4582; No. 49, sect. 7057; 2012, No. 10, sect. 1164; No. 53, est. 594; 2013, No. 27, sect. 3477; 2014, No. 26, est. 3394; No. 30, sect. 4217; No. 49, sect. 6916; 2016, No. 27, sect. 4183, 4238) after the words "the President of the Russian Federation," to be supplemented by the words "candidates to the State Duma,". Article 4 Article 30 (1) of Article 30 of the Federal Law dated May 8, 2010 No. 83-FZ " On introducing amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal position of the state OF THE PRESIDENT OF THE RUSSIAN FEDERATION No. 19, sect. 2291; No. 49, sect. 6409; 2011, No. 30, sect. 4587; No. 49, sect. 7039; 2013, No. 19, sect. 2331; No. 52, sect. 6983; 2014, No. 40, sect. 5314; 2015, No. 45, sect. 6202; 2016, No. 1, art. 26) after the word "fee," to be supplemented with the words "insurance premiums,". Article 5 Article 2, paragraph 4, of the Federal Law of 4 June 2014 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2936; 2016, No. 1, est. 6) the words "until 1 January 2017" to be replaced by the words "before 1 January 2019". Article 6 Article 2 of the Federal Law 8 " On introducing amendments to the Tax Code of the Russian Federation, Part 2 of the Tax Code of the Russian Federation. 1402; 2016, No. 1, Art. (6) The following changes: 1) in the first part of paragraph 1 of the word "December 31, 2016" should be replaced with the words "December 31, 2019"; 2) in Part 3 of the word "during 2016" should be deleted. Article 7 Article 6 of the Federal Law of April 6, 2015 "On amendments to Chapter 21 of Part Two of the Tax Code" OF THE PRESIDENT OF THE RUSSIAN FEDERATION OF THE PRESIDENT OF THE RUSSIAN FEDERATION 2023; 2016, No. 23, sect. 3297) the following changes: 1) in Article 2 of the word "until 1 January 2018" to read "until 1 January 2030"; (2) in article 3: (a) in Part 4 of the word "until 31 December 2017" should be replaced by the words " until 31 December 2029 In Part 5, replace the words "on 31 December 2029" with the words "on 31 December 2029". Article 3, paragraph 4, of the Federal Law of June 29, 2015 No. 157-FZ " On amendments to Articles 333-33 and 333-35 OF THE PRESIDENT OF THE RUSSIAN FEDERATION (39) The words "from 1 January 2017" should be replaced by the words "from 1 January 2019". Article 9 Article 9 "On introducing amendments to the first and second Tax Code of the Russian Federation in connection with the transfer to tax authorities of the powers to administer compulsory pension, social and medical contributions to the tax authorities," the press service said. Insurance " (Collection of legislation of the Russian Federation, No. 27, art. 4176) the following changes: 1) in article 1: (a) in paragraph 65 (a), paragraph 65 (a), replace "4-7"; b) with paragraph 67, paragraph 67, shall be declared void; , to read: " 3. Articles 2, 8, 9 and 16 of the Tax Code of the Russian Federation (in the wording of this Federal Law) shall be valid until 31 December 2020. ". Article 10 Article 19 of the Federal Law dated July 3, 2016 No 360-FZ "On amending certain legislative acts of the Russian Federation" (Assembly of Russian Legislation, 2016, No. 27, Art. 4293) the following changes: 1) the first paragraph of Part 1 after the word "Install," with the words "that the highest executive organ of the State authority of the constituent entity of the Russian Federation may be decided,"; 2) in Part 2 In the words "In the case of", replace "When adopted by the supreme executive organ of the State authority of the subject of the Russian Federation, the decisions referred to in Part 1 of this Article, in the case of"; 3) in Part 3 of the word " Cadastral value, determined "shall be replaced by the words" When adopted by the supreme executive body OF THE PRESIDENT OF THE RUSSIAN FEDERATION " 4. The decision envisaged in Part 1 of this Article may be taken not later than 20 December 2016 and shall be directed to the federal executive authority, which performs state cadastral registration and state registration of rights, no later than three days from the date of the corresponding decision. " Article 11 Install in 2017-deflator required for the application of chapter 26-3 of part two Sales tax code OF THE RUSSIAN FEDERATION Article 12 Recognize repealed: 1) Paragraphs of the sixtieth to sixty-second paragraph 11 of Article 2 of Federal Law 2) Paragraph 26 of Article 2 of the Federal Law of June 25, 2012 No. 94-FZ " On introducing changes to the first and second tax OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3447), in addition to paragraph 6, subparagraph 3, of article 346-45 of part two of the Tax Code of the Russian Federation; 3) article 3 and article 6 (2) of the Federal Law dated December 29, 2015 No 383-FZ " On the determination of the factor-deflator for 2016 and amending certain pieces of legislation of the Russian Federation " OF THE PRESIDENT OF THE RUSSIAN FEDERATION 6). Article 13 1. This Federal Law shall enter into force on the date of its official publication, with the exception of the provisions for which this article establishes a different time frame for their entry into force. 2. Article 2, paragraph 33, of this Federal Law shall enter into force one month after the official publication of this Federal Law. 3. Paragraph 1, subparagraph (a) of paragraph 4, subparagraphs (e) and (j), paragraphs 7 to 9, paragraph 14, subparagraph (a), subparagraph (a), subparagraph (a), subparagraph (a), subparagraph (a), subparagraph (a), subparagraph (a), subparagraph (a) Articles 29, 42, B and 43, paragraphs 45, 50 to 52, 57, 59, 61 to 66 of article 2, articles 4 and 11, article 12, paragraph 1, of this Federal Law shall enter into force on 1 January 2017. 4. Subparagraph 12 (b), subparagraph (b), (b), (b), (b), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d), (d) than at the end of one month from the date of its official publication. 5. Paragraph 1 (b), paragraphs (2) and (3), paragraphs (5), (6), (8), (a), (11), (16), (16), (16), (16), (23), (a), (b), (a), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (b), (c), Article 12 of this Law shall come into force at the expiration of one month from the date of the official publication of this Federal Law and not earlier than the first number of the regular tax period. 6. Article 1, paragraph 4 (b), paragraph 4, subparagraphs (a), (b), (b) and (b), paragraph (7), subparagraph (b), of paragraph 11, of article 2, paragraph 13, of this Federal Act shall enter into force on 1 July 2017. 7. Article 1, paragraph 1 (b), of this Federal Law shall enter into force on 1 October 2017. 8. The provisions of paragraphs 2 and 2-1 of article 25-2, paragraph 6, paragraph 1, and 25, paragraph 7, of the first Tax Code of the Russian Federation (in the wording of this Federal Law) apply. January 2016. 9. The provisions of article 75, paragraph 4, of the first part of the first Tax Code of the Russian Federation (in the wording of this Federal Law) apply to The number of people who have been under arrest since October 1, 2017. 10. The provisions of article 149, paragraph 2, subparagraph 2, of the second Tax Code of the Russian Federation (in the wording of this Federal Law) shall apply to 1 January 2017 to 31 December 2020. 11. The provisions of article 164, paragraph 1, 9-3 and article 165, paragraph 5-3, of the second Tax Code of the Russian Federation The federal law applies to December 31, 2029. 12. Article 74, paragraphs 2, 2-1, 4-1, 8, 12, paragraph 2, of the First Tax Code of the Russian Federation 176-1, article 184, paragraph 2-2, of the second Tax Code of the Russian Federation (in the wording of this Federal Law) applies to treaties the guarantee that the obligations of the The tax is due after July 1, 2017. 13. The provisions of article 217, paragraph 70, of the second Tax Code of the Russian Federation (in the wording of this Federal Law) apply to The income received in the tax period will be in the form of payments (remuneration) received in the tax periods of 2017 and 2018. 14. Article 217, paragraph 30, article 251, paragraph 1, and article 270, paragraph 48, of the Second Tax Code of the Russian Federation. (as amended by the present Federal Law), the law applies to the legal relations that have arisen since January 1, 2016. 15. The provisions of article 277, paragraph 1, of the Second Tax Code of the Russian Federation (in the wording of this Federal Act) are subject to the provisions of article 277. The legal relationship that has arisen since 1 January 2013. The value of property (property rights) referred to in paragraph 1 of article 277, paragraph 1, of the Second Tax Code of the Russian Federation of the present Federal Law), which was received before 1 January 2013, is determined by the accounting data as of 1 January 2013. 16. The provisions of article 283 of the second Tax Code of the Russian Federation (in the wording of this Federal Act) apply to damages, Tax periods beginning on 1 January 2007. 17. The provisions of article 346-45 and 346-51 of the second Tax Code of the Russian Federation (in the wording of this Federal Law) apply to patents issued after the date of entry into force of this Federal Law. 18. The provisions of article 401, paragraph 2, of the second Tax Code of the Russian Federation (in the wording of this Federal Act) apply to legal relations that have arisen since 1 January 2015. 19. Article 9, paragraph 8 (8) of the Federal Act No. 212 of 24 July 2009, entitled "Insurance contributions to the Pension Fund of the Russian Federation" The Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund (in the wording of this Federal Law) apply to the legal relations that have arisen since January 1, 2016. 20. The provisions of article 422, paragraph 3, subparagraph 3, of the second Tax Code of the Russian Federation (in the wording of this Federal Act) are applicable in the wording of this Federal Act. Payment of the amounts received in the calculation periods of 2017 and 2018. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 November 2016 No 401-FZ