Source: https://www.global-regulation.com/translation/russia/2944571/amending-the-first-part%252c-the-second-part-of-the-tax-code-of-the-russian-federation-and-certain-legislative-acts-of-the-russian-federation.html
Timestamp: 2019-12-11 04:20:31
Document Index: 354271533

Matched Legal Cases: ['art. 3487', 'art. 5026', 'art. 2066', 'art. 2711', 'art. 3231', 'art. 3436', 'art. 31', 'art. 3022', 'art. 18', 'art. 2289', 'art. 3413', 'art. 5015', 'art. 2026', 'art. 3021', 'art. 2', 'art. 2066', 'art. 2879', 'art. 5030', 'art. 2711', 'art. 3231', 'art. 3520', 'art. 9', 'art. 2312', 'art. 3101', 'art. 5581', 'art. 1065', 'art. 2382', 'art. 3436', 'art. 5279', 'art. 39', 'art. 2563', 'art. 2691', 'art. 3991', 'art. 6237', 'art. 3022', 'art. 3126', 'art. 3614', 'art. 1147', 'art. 3413', 'art. 4830', 'art. 2026', 'art. 3027', 'art. 2', 'art. 4849', 'art. 3231', 'art. 3517', 'art. 9', 'art. 3116', 'art. 4632', 'art. 31', 'art. 3011', 'art. 4013', 'art. 3611', 'art 2', 'art. 3130', 'art. 1065', 'art. 3614']

Machine Translation of "Amending The First Part, The Second Part Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The R..." (Russia)
Amending The First Part, The Second Part Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation
Original Language Title: О внесении изменений в часть первую, часть вторую Налогового кодекса Российской Федерации и отдельные законодательные акты Российской Федерации
RUSSIAN FEDERATION FEDERAL LAW on amendments to part one, part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation adopted by the State Duma on November 21, 2008 year approved by the Federation Council November 26, 2008 year (as amended by the federal laws from 19.07.2009 N 202-FZ;
from 24.07.2009 N 213-FZ; from 27.12.2009 N 368-FZ;
from 27.07.2010 N 229-FZ; from 2 October 2012 N 161-FZ;
from 2012 N 206-FZ; from 29.12.2014 N 452-FZ;
from 08.03.2015 N 49-FZ) Article 1 amend the first part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 1998, no. 31, p. 3824; 1999, N 28, art. 3487; 2001, N 53, art. 5026; 2003, no. 22, art. 2066; 2004, N 27, art. 2711; N 31, art. 3231; (N) 45, St. 4377; 2006, N 31, art. 3436; 2007, N 1, art. 31; 2008, N 26, art. 3022) as follows: 1 article 5, paragraph 1) supplemented by a paragraph reading as follows: "legislation on taxes and fees referred to in paragraphs 3 and 4 of this article shall come into force from the date of their publication, if you expressly provide it.";
2) paragraph three of article 54, paragraph 1 supplemented by the following sentence: "the taxpayer is entitled to hold a recalculation of the tax base and tax amount for the tax (accounting) period in which the identified errors (distortion), related to past tax (accounting) period, also in cases when errors (distortion) resulted in unnecessary tax.";
3) article 59 shall be amended with paragraph 3 to read as follows: "3. The amount of a tax, fee, increase for delay and fines written off from the accounts of taxpayers, payers of taxes, tax agents in banks but not listed in the budget system of the Russian Federation, recognised uncollectible to debt collection and written off in accordance with paragraph 1 of this article if, at the time of adoption of the decision on recognition of the respective amounts of uncollectible to recover and their cancellation of these banks dismantled.";
4) article 63: a) in subparagraph 1 of paragraph 1 the words "and paragraph 2" shall be replaced with the words "paragraphs 2, 4 and 5";
b) (repealed-federal law 08.03.2015 N 49-FZ), 5), in paragraph 1 of article 64: a) in the first subparagraph, the word "article" should be replaced by the word "head";
b) (repealed-federal law 08.03.2015 N 49-FZ) 6) (repealed-federal law 08.03.2015 N 49-FZ) 7) in article 67, paragraph 1: a) complement subparagraph 4 to read as follows: "4) the Organization of the State Defence order.";
b) in subparagraph 2 of paragraph 2, the words "in subparagraphs 2 and 3" were replaced by the words "in subparagraphs 2-4";
8) article 76: a) in paragraph 1: in the first paragraph, the words "tax or collect" should be replaced by the words "in a tax, fee, increase for delay and (or)";
third paragraph, after the words "(advance payment), taxes," add the words "insurance premiums";
b) paragraph 2 paragraph be supplemented as follows: "the suspension of the operations of the taxpayer-the Organization for its Foreign Exchange account at the Bank in the case provided for in this paragraph shall denote the termination of the bank debit transactions for this account within the amount in foreign currency the equivalent amount in Russian roubles, specified in decision to suspend transactions in the taxpayer-Organization for bank accounts, according to the exchange rate of the Central Bank of the Russian Federation, at the date of the commencement of the action of suspending operations on the monetary account specified.";
in the second subparagraph of paragraph) 3 the word "operational" should be deleted;
g) in paragraph 4, the second paragraph shall be reworded as follows: "the decision on the lifting of the suspension of operations on accounts of the taxpayer organization awarded official of tax authority Bank representative at the location of the Bank or a receipt is sent to the Bank electronically or otherwise, indicating the date of its receipt by the Bank not later than the day following the day when such decision.";
the fifth paragraph shall be supplemented with the words "not later than the day following the day of the adoption of such a decision";
d) in the first subparagraph of paragraph 7, the words "to cancel this decision" should be replaced by the words "to obtain a decision of the tax authority concerning the lifting of the suspension of operations on accounts of the taxpayer-Bank organization;
(e)) in paragraph 8, the word "operational" should be deleted, add the words ", penalties, penalty";
w) shall be amended with paragraph 9-1 to read as follows: "9-1. The decision to suspend transactions in the taxpayer's accounts-organization in the Bank suspended (decision canceled) in the cases provided for in this article and federal laws. ";
w) shall be amended with paragraph 9-2 as follows: "9-2. In the event of a breach by the tax authority of statutory repeal decision to suspend operations of the taxpayer's accounts in the Bank or organization period of handing over Bank representative (directions to the Bank) decision to lift the suspension of operations on accounts of the taxpayer-organization in the Bank for the amount of money in respect of which suspension regime acted, interest payable to the taxpayer for every calendar day term violations.
The interest rate is taken equal rate of refinancing of the Central Bank of the Russian Federation in violation days cancellation period expires by the tax authority's decision to suspend operations of the taxpayer's accounts in the Bank or organization period of handing over Bank representative (directions to the Bank) decision to lift the suspension of operations on the accounts of the Organization's taxpayer Bank. ";
9) in article 88: a) paragraph 2 shall be amended as follows: "2. Off-site tax inspection shall be carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of tax authority within three months from the date of submission of the taxpayer's tax return (calculate).";
b) shall be amended with paragraph 9-1 to read as follows: "9-1. In the case before the end of the on-site tax audit the taxpayer submitted revised tax return (calculation) in the manner provided for in article 81 of this code off-site tax inspection of a previously filed Declaration (calculation) stops and starts a new off-site tax inspection based on the revised tax return (calculation). Termination of the off-site tax inspection shall denote the termination of all acts of the tax authority with respect to a previously filed tax return (calculation). Documents (information) obtained by the tax authority in the framework of the discontinued desktop tax audit can be used when conducting tax control activities in relation to the taxpayer. ";
10) the first paragraph of article 100, paragraph 5, after the words "Act of tax inspection" add the words "within five days from the date of this Act;
11) Article 101: a) in the paragraph the second paragraph 4 first sentence shall read as follows: "when considering material tax inspection examines the evidence, including documents that previously inquired from the person in respect of which the tax audit was conducted, documents submitted to tax authorities in conducting off-site or on site tax inspections, and other documents available to the tax authority.", add new second and third sentences as follows : "No evidence obtained in violation of this code. If the documents (information) on the activities of the taxpayer were presented by the taxpayer to the tax authority in violation of time limits laid down in this code, the tax authority documents (information) will be deemed not to be received in violation of this code. ";
b) the first paragraph of paragraph 9 supplement with the following sentence: "the decision must be given within five days after the date of its issuance.";
12) paragraph three of article 101, paragraph 7-4 complement the proposals as follows: "it is not allowed to use evidence obtained in violation of this code. If the documents (information) was given by a person hired by the prosecution, the tax authority with violating this code timing, the received documents (information) will be deemed not to be received in violation of this code. ";
13) article 132: (a) in paragraph two) paragraph 1 the words "10-thousand" were replaced by the words "20 thousand";
b) in paragraph 2: the first paragraph after the word "Failure", add the words "in due time", after the words "close account" add the words "about changing account details";
in the second paragraph, the words "20 thousand" were replaced by the words "40 thousand";
14) Article 133 shall be amended as follows: "article 133. Violation of the term of the order for payment of the tax (collection), advance payment, penalties, penalty Violation Bank established in this code the period of execution of the instruction of the taxpayer (the payer collection) or tax agent, local administration or the Federal postal service organization to transfer tax (collection), advance payment, penalties, penalty results in recovery of a fine in the amount of one stopjatidesjatoj the refinancing rate of the Central Bank of the Russian Federation, but not more than 0.2 per cent for each calendar day of delay. ";
15) in article 134: a) in the first subparagraph the words "another person", delete the words "or collect" should be replaced by the words "(advance payment), collection, penalties, penalty";
b) second paragraph add the words ", and in the absence of a debt in the amount of 10 thousand rubles";
16) article 135: a), the words "and in the name of the collection, as well as fines" should be replaced by the words "advance payment, collection, penalties, penalty";
b) in the first subparagraph of paragraph 1, the words "or collection, as well as penalties and fines" should be replaced by the words "advance payment, collection, penalties, penalty";
in) in the first subparagraph of paragraph 2, the words "in accordance with article 46 of this code" should be deleted;
17) article 135-1 shall be amended as follows: "article 135-1. Failure to submit bank statements (statements) for transactions and accounts to the tax authority
Failure to submit Bank references about the existence of bank accounts and (or) the balances of money resources on accounts of operations, statements of accounts to the tax authority in accordance with paragraph 2 of article 86 of the present code and (or) failure on the balances of funds on the accounts, which have been suspended in accordance with paragraph 5 of article 76 of this code, as well as the presentation of statements (statements), in violation of or inquiries (extracts) containing inaccurate information that leads to the recovery of a fine of 10 thousand rubles.
Article 2 amend the second part of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2000, no. 32, p. 3340, 3341; 2001, N 1, art. 18; N 23, art. 2289; N 33, art. 3413; N 49, St. 4564; N 53, art. 5015, 5023; 2002, N 22, art. 2026; N 30, art. 3021, 3027; 2003, N 1, art. 2, 6; N 22, art. 2066; N 28, art. 2879, 2886; N 52, art. 5030; 2004, N 27, art. 2711; N 31, art. 3231; N 34, art. 3520, 3522, 3524, 3527; N 35, St. 3607; (N) 45, St. 4377; 2005, N 1, art. 9, 30; N 24, art. 2312; N 30, art. 3101, 3128, 3129, 3130; N 52, art. 5581; 2006, N 10, art. 1065; N 23, art. 2382; N 31, art. 3436, 3443; (N) 45, St. 4628; N 47, St. 4819; N 50, art. 5279, 5286; 2007, N 1, art. 39; N 22, art. 2563; N 23, art. 2691; N 31, art. 3991, 4013; (N) 45, St. 5417, 5432; N 49, St. 6045, 6071; N 50, art. 6237, 6245; 2008, N 26, art. 3022; N 27, art. 3126; N 30, art. 3614, 3616) as follows: 1) sub-paragraph 2 of article 149, paragraph 25, after the words "scrap and waste", there shall be added the words "black and";
2) subparagraph 7 of article 150 shall be reworded as follows: "7) technological equipment (including accessories and spare parts), which analogues are not manufactured in the Russian Federation in accordance with the list approved by the Government of the Russian Federation";
3) article 161, paragraph 3: a) supplemented by a paragraph reading: "When (gear) on the territory of the Russian Federation State property, not assigned to state-owned enterprises and institutions of the State Treasury of the Russian Federation, the Republic of Treasury within the Russian Federation, the KNU territory, region, city of Federal significance, autonomous oblast and Autonomous Okrug as well as municipal property not accorded to municipal enterprises and institutions constituting the municipal Treasury the corresponding city , rural settlement or other municipality, the tax base is defined as the amount of income from the sale of (transfer) of the property, taking into account the tax. While the tax base is determined separately for committing each operation (transfer) of the specified property. In this case, tax agents are recognized by buyers (recipients) of the property, except for individuals who are not entrepreneurs. These persons are obliged to calculate calculation method, retain from income paid and pay to the budget the appropriate amount of tax. ";
b) paragraph 4 after the words "confiscated property", add the words "property, which is implemented by the Court (including the bankruptcy procedure in accordance with the legislation of the Russian Federation);
in) paragraph 5 shall be amended as follows: "5. When selling goods, property rights transfer, execution of works, rendering services on the territory of the Russian Federation foreign persons not registered with the tax authorities as taxpayers, tax agents are recognized as registered by the tax authorities as a taxpayer organizations and individual entrepreneurs, carrying out entrepreneurial activities involving contracts in the calculation order Commission or agency agreements, contracts with these foreign entities. In this case, the tax base is determined by the tax agent as the cost of these goods (works, service), property rights in the light of excise taxes (excise goods) and without the inclusion of the amount of tax. ";
4) in subparagraph 3 of paragraph 1 of article 165: a) paragraph four shall be invalidated;
b) (repealed-federal law 29.12.2014 N 452-FZ) 5) article 168, paragraph 1: a) supplemented by a paragraph reading as follows: "in the case of a taxpayer amounts of payment, partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights, implemented on the territory of the Russian Federation, the taxpayer must provide the purchaser of these goods (works, service), property rights, tax amount, calculated in the manner established by paragraph 4 of article 164 of this code. ";
b) paragraph 3 shall be amended as follows: "3. in case of realization of goods (works, services), transfer of property rights, as well as upon receipt of payment, partial payment amounts on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights of exhibited relevant invoices no later than five calendar days counting from the date of shipment of the goods (execution of works, rendering services), transfer of property rights or from the date of receipt of the payment amounts , partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights.
When calculating the amount of tax in accordance with paragraphs 1-3 of article 161 of this code as tax agents referred to in paragraphs 2 and 3 of article 161 of this code shall be the invoice in the manner prescribed by paragraphs 5 and 6 of article 169 of this code. ";
in the second paragraph of item 4) shall be invalidated;
6) Article 169: a) in paragraph 2, the words "established by paragraphs 5 and 6" were replaced by the words "paragraphs 5 installed, 5-1 and 6";
b) the first paragraph of paragraph 5, after the word "invoice" shall be supplemented with the words "vystavljaemom in realization of goods (works, services), transfer of property rights";
in paragraph 5 Supplement)-1 to read as follows: "5-1. In invoice vystavljaemom upon receipt of payment, partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights, must be specified: 1) serial number and date of invoice invoices;
2) name, address and identification number of taxpayer and purchaser;
3) number of payment-payment document;
4) name of delivered goods (works, service), property rights;
5) the amount of payment, partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights;
6) tax rate;
7) amount of tax equity purchaser of goods (works, service), property rights, defined on the basis of the applicable tax rates. ";
7 article 170, paragraph 3) to supplement subparagraph 3 as follows: "3) in the case of purchaser payments, partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights.
Recovery of amounts of tax shall be made by the buyer in the tax period in which the amount of tax on purchased goods (works, service), property rights are deductible in the manner prescribed by this code or in the tax period in which the change of conditions or cancellation of the respective agreement and refund the amounts of payment, partial payment received by the taxpayer on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights.
Recovery are subject to income tax in the amount previously adopted in respect of deductible payment, partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights. ";
8) in article 171: a) in paragraph 3, third paragraph, after the words "(works, services)" add the words "property rights", the words "pinned and paid the tax on the income of the taxpayer" were replaced by the words "to pay tax in accordance with this chapter;"
b) shall be amended with paragraph 12 to read as follows: "12. Deductions of the taxpayer, the amount perechislivshego payment, partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights, are subject to income tax, the seller of these goods (works, service), property rights. ";
9) article 172: a) paragraph 2 shall be invalidated;
b) second paragraph of paragraph 5 shall be amended as follows: "deductions amounts of tax indicated in paragraph 6 of the third paragraph of article 171 of this code shall be made at the time of the determination of the tax base, established article 167, paragraph 10 of the present code.";
9 shall be amended with paragraph) to read as follows: "9. the deduction of amounts of tax indicated in article 171, paragraph 12 of this code shall be made on the basis of the invoices issued on sellers upon receipt of payment, partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights, documents certifying actual listing fees, partial payment on account of upcoming deliveries of goods (execution of works, rendering services), transfer of property rights , if you have a contract stipulation enumeration specified. ";
10) in paragraph 3 of article 176: a) fourth indent shall read as follows: "at the same time the decision was adopted:";
b) supplement paragraphs read as follows: "the decision on the recovery of the amount of tax claimed completely recoverable;
the decision to refuse reimbursement of the amount of tax claimed completely recoverable;
decision on compensation for partial amount of tax claimed for compensation and the decision to refuse compensation in part the amount of tax claimed to recover. ";
11) in paragraph 1, subparagraph 2 the thirteenth paragraph of article 220 of the digits "1 000 000" to replace the figures "2000000";
12) in paragraph 1 of article 228: a) subparagraph 2 shall be supplemented with the words "property rights";
b) subparagraph 7 should read as follows: "7) individuals receive from individuals who are not sole traders, proceeds in cash and in kind as a donation, except as provided by paragraph 18-1 of article 217 of this code when such proceeds are not taxable.";
13) subparagraph 1 Article 251, paragraph 32 shall be supplemented with the words "as well as the capital investment provided under a contract of gratuitous use of items of property, plant and equipment in the form of inseparable improvements made by the borrower";
14) in the first and third subparagraphs of paragraph 2-1 article 252 words "property rights" in pronounced would be replaced by the words "the economic and moral rights" pronounced;
15) second paragraph of paragraph 2 of article 254, after the words "inventory" add the words "other property" after the words "fixed assets", add the words ", as well as in the repair of fixed assets";
16) second paragraph of article 257, paragraph 1, after the word "gratis" add the words "or revealed by the inventory", the words "paragraph 8" were replaced by the words "paragraphs 8 and 20";
258) article 17 shall be amended as follows: "article 258. Depreciation groups (subgroups). Especially the inclusion of depreciable assets in the composition of the depreciation groups (subgroups) 1. Amortiziruemoe property is distributed according to depreciation groups in accordance with the terms of its useful life. The term beneficial use recognizes the period during which an object or item of property, plant and equipment intangible assets serves to fulfil the objectives of the activities of the taxpayer. Useful life is determined by the taxpayer on the date of commissioning of the depreciable property of the object in accordance with the provisions of this article and taking into account the classification of fixed assets approved by the Government of the Russian Federation.
The taxpayer has the right to increase the useful life of property, plant and equipment after the date of its commissioning, if after reconstruction, upgrading or retooling of the facility has increased the period of its useful life. Increasing the useful life of the fixed assets can be carried out within the deadlines established for the depreciation group, which previously included such essential tool.
If as a result of the reconstruction, upgrading or retooling of property, plant and equipment the period of its useful life, the taxpayer did not increase when calculating amortization takes into account the remaining useful life of.
Capital investments in leased items of property, plant and equipment referred to in the first subparagraph of paragraph 1 of article 256 of the present Code, are amortized as follows: capital investment, the cost of which is refunded to the lessee by the lessor, the lessor are amortized in the manner prescribed by this chapter;
capital investments made by the lessee with the consent of the lessor, the cost of which is not reimbursed by the lessor, the lessee are amortized during the term of the lease contract on the basis of depreciation, calculated taking into account the useful life determined for leased property, plant and equipment in accordance with the classification of fixed assets approved by the Government of the Russian Federation.
Capital investment in items of property, plant and equipment acquired under the contract of gratuitous use referred to in the first subparagraph of paragraph 1 of article 256 of the present Code, are amortized as follows: capital investments, whose value shall be compensated by the Organization-ssudopoluchatelju by the lender, is depreciated by the lender in the manner prescribed by this chapter;
capital investments made by the borrower with the consent of the lender, the cost of which is not reimbursed by the lender, is depreciated by the borrower during the term of the contract based on gratuitous use of depreciation, calculated taking into account the useful life determined for received items in accordance with the classification of fixed assets approved by the Government of the Russian Federation.
2. determination of the useful life of intangible assets is based on the object of the patent term, evidence, and (or) other limitations of the use of intellectual property in accordance with the legislation of the Russian Federation or the applicable legislation of the foreign State, as well as the useful period of intangible assets resulting from the relevant treaties. For intangible assets, on which it is impossible to determine the useful life of the object intangible assets depreciation rates are set per useful life, equal 10 years (but no more than the term of activity of the taxpayer).
3. Amortiziruemoe property merged into the following depreciation groups: the first group all short-lived assets with useful life term from 1 year to 2 years;
the second group-property with a term of useful life of more than 2 years to 3 years;
the third group is the property with the period of useful life of more than 3 years up to 5 years (inclusive);
the fourth group-property with a term of over 5 years useful life of up to 7 years;
the fifth group-property with a term of useful life over 7 years to 10 years;
the sixth group-property with a term of useful life of more than 10 years to 15 years inclusive;
seventh group-property with a term of useful life of more than 15 years to 20 years;
eighth group-property with a term of useful life of more than 20 years to 25 years;
ninth group-property with a term of useful life of more than 25 years to 30 years;
Tenth Group-property with a term of more than 30 years useful life.
4. classification of fixed assets that are included in depreciation group is approved by the Government of the Russian Federation.
5. intangible assets included in depreciation groups based on the useful life, as defined in accordance with paragraph 2 of this article.
6. For those types of assets that are not listed in depreciation groups, useful life is established by the taxpayer in accordance with the specifications or recommendations of the manufacturer.
7. the organization purchasing the items of property, plant and equipment, used (including in the form of a contribution to Charter (total) capital or in succession in the reorganization of legal entities), with a view to applying the linear depreciation method on these objects shall be free to determine the rate of depreciation on the property, taking into account the useful life, minus the number of years (months) exploitation of the property by the previous owners. When the useful life of fixed assets data can be defined as established by previous owner of these fixed assets term of their useful lives, reduced by the number of years (months) exploitation of the property by the previous owner.
If the period of actual use of the primary funds from previous owners will be equal to the term of his useful life determined by the classification of fixed assets approved by the Government of the Russian Federation in accordance with this chapter or exceed this time limit, the taxpayer is free to determine the useful life of the fixed asset, taking into account the safety requirements and other factors.
8. the depreciable property, the objects specified in the first subparagraph of paragraph 3 of article 259 of the present Code, amortization is calculated separately for each object property in accordance with the period of its useful life in the manner prescribed by this chapter.
9. For the purposes of the present chapter amortiziruemoe property was adopted in accounting at cost, determined in accordance with article 257 of this code, unless otherwise provided for in this chapter.
The taxpayer has the right to include in the composition of expenditure reporting (tax) period, expenses for capital investments of no more than 10 per cent (30 per cent more not in respect of fixed assets belonging to third-seventh depreciation groups) the original cost of fixed assets (excluding fixed assets acquired free of charge), as well as not more than 10 per cent (not more than 30 per cent in respect of fixed assets belonging to third-seventh depreciation groups) costs that incurred in cases of completion, retrofit, reconstruction, technical re-equipment, modernization, partial liquidation of fixed assets and the amount of which shall be determined in accordance with article 257 of the criminal code.
If the taxpayer uses the law, relevant items of property, plant and equipment after their commissioning are included in depreciation groups (subgroups) in its original cost minus 10 per cent not more (not more than 30 per cent in respect of fixed assets belonging to third-seventh depreciation groups) initial value assigned in the composition of expenditure reporting (tax) period and the amount that changes the initial cost targets where completion , retrofit, reconstruction, technical re-equipment, modernization, partial liquidation of the objects are counted in the total balance depreciation groups (sub-groups) (alter the original cost of the objects for which the depreciation is calculated on a straight-line basis in accordance with article 259 of the present Code) minus 10 per cent not more (not more than 30 per cent in respect of fixed assets belonging to third-seventh depreciation groups) such sums.
In the case of implementation of earlier than after the expiry of five years from the date of putting into operation of fixed assets, for which you have applied the provisions of the second paragraph of this paragraph, the amount of the expenses that are included in the cost of a regular reporting (tax) period in accordance with the second subparagraph of this paragraph shall be recovered and included in the tax base for corporate income tax.
10. Property acquired (transmitted) finance leases finance leases under a contract (lease contract) shall be included in the appropriate shock Group (a subgroup) the party from which the property should be taken into account in accordance with the terms of the contract finance lease (lease contract).
(Thirty-fifth Paragraph repealed federal law from 2012 N 206-FZ) 12. Depreciable property objects acquired by the Organization, second-hand, are included in the depreciation groups (subgroups), in which they were included with the previous owner.
13. If the Organization has established its accounting policy, the application of non-linear method of depreciation, the depreciation rules apply to step-up (step-down) in accordance with article 259-3 of this code, the depreciable property objects, which are subject to such coefficients form a subgroup consisting of depreciation group and records of such depreciation groups and subgroups are maintained separately. All the rules of the establishment or liquidation group, increase or decrease the total balance of the Group shall apply to such a subgroup, and the rate of depreciation is applied to them, refined using step-up (step-down) factor.
Application to the depreciation the depreciable property objects standards increasing (decreasing) the coefficients entails a corresponding reduction (increase) the useful life of such objects. While depreciation of the Sub-Group on depreciable property, objects to the depreciation norms which are increasing (decreasing) the odds are formed consisting of depreciation groups with a certain classification of fixed assets approved by the Government of the Russian Federation, the useful life without taking into account its increase (decrease). ";
18) article 259 shall be amended as follows: "article 259. Methods and procedures for calculating depreciation amounts 1. For the purposes of this chapter, taxpayers may choose one of the following methods of calculating depreciation with the specifications provided for in this chapter: 1) linear method;
2) nonlinear method.
The amortisation method is set independently by the taxpayer in respect of depreciable property to all objects (except those for which the depreciation is calculated on a straight-line basis in accordance with paragraph 3 of this article) and reflected in the accounting policy for tax purposes. Change the accrual method for depreciation is allowed with the beginning of the next fiscal period. When the taxpayer has the right to go with the non-linear method to the linear depreciation method, not more than once every five years.
Established by this paragraph depreciation methods are applied to all assets regardless of the date of their acquisition.
2. the amount of depreciation for tax purposes is determined by taxpayers on a monthly basis in the manner prescribed by this chapter. Depreciation is calculated separately for each depreciation Group (subgroup) when applying the non-linear method of depreciation or separately for each depreciable property when applying the linear depreciation method.
3. Regardless of the assigned taxpayer accounting policy for tax purposes depreciation method linear depreciation method is applied to buildings, structures, transfer devices, intangible assets in eighth-tenth depreciation group, irrespective of the commissioning of the relevant facilities.
For other depreciable property objects irrespective of the introduction of objects into operation only applies the amortisation method established by the taxpayer in a registration policy(politics) for the purposes of taxation.
4. Depreciation the depreciable property objects starts with 1 day of the month following the month in which the object was put into operation.
5. If the Organization during any calendar month was established, liquidated, reorganized, or otherwise transformed in such a way that, in accordance with article 55 of this code, the tax period for her begins or ends before the end of the calendar month, the depreciation is calculated with the following features: 1) amortization closing organization per month (inclusive), which completed liquidation of the Corporation and organization-per month (inclusive) in which the restructuring is completed in accordance with the established procedure;
2) amortization established, formed as a result of the reorganization of the organization with 1 day of the month following the month in which it was made State registration.
The provisions of this paragraph do not apply to your organization, modify their organizational-legal form.
6. Organizations working in the field of information technology, have the right not to apply this article established the order of depreciation in respect of computer equipment. In this case, the costs of these organizations for the purchase of computer equipment are recognized as material costs the taxpayer, in the manner prescribed by subparagraph 3 of paragraph 1 of article 254 of the code. For the purposes of this paragraph, the organizations active in the field of information technology, recognized organizations referred to in paragraphs 7 and 8 of article 241 of this code. ";
19) in paragraph 261, paragraph 1 the fifth article of the word "land users in" were replaced by the words "taxpayers in" after the words "(agreements)" add the words "with State authorities of the constituent entities of the Russian Federation", the words "such users" were replaced by the words "taxpayers";
20) section 263: a) in the title, the words "property insurance" should be replaced by the words "property insurance";
b) in paragraph 1: in the first paragraph, the words "property insurance" should be replaced by the words "voluntary property insurance", the words "voluntary property insurance" should be replaced by the words "voluntary property insurance";
subparagraph 8, after the words "for causing harm" add the words "or liability under the contract";
subparagraphs 9 and 10 be supplemented as follows: "9) voluntary insurance of the risk of liability for non-performance or improper performance of obligations related to the financing of the construction and (or) with the construction of Olympic venues, in accordance with article 14 of the Federal law of December 1, 2007 year N 310-FZ" on the Organization and conduct of the XXII Olympic Winter Games and XI Paralympic Winter Games of 2014 in Sochi , development of Sochi as Alpine climatic resort and amendments to certain legislative acts of the Russian Federation ";
10) other types of voluntary property insurance, if in accordance with the legislation of the Russian Federation such insurance is a prerequisite for the exercise by the taxpayer of its activities. ";
21) in subparagraph 8 of paragraph 1 of article 265): (a) after the words "fixed assets", add the words ", to write off intangible assets,";
b) supplemented by a paragraph reading: "costs in the form of nedonachislennoj amounts in accordance with the useful life period of depreciation included in unrealized costs associated with production and sales, only depreciable property objects for which amortization on a straight-line basis. Depreciable property objects for which the amortization method for nonlinear, decommissioned in the manner prescribed by paragraph 13 of article 259-2 of this code; ";
22) (repealed-the Federal law from 19.07.2009 N 202-FZ) 23) article 284, paragraph 1: a) in the first paragraph of "24" to replace the numerals "20";
b in paragraph two) digits "6.5" to replace the figures "2.5";
24) paragraph 2 of article 288 supplemented by a paragraph along the following lines: "for the purposes of this article, have switched to the non-linear method of depreciation depreciation groups composed shall be free to determine the residual value of depreciable assets accounting data.";
25) the first sentence of paragraph 3 of the fourth paragraph of article 325 shall be reworded as follows: "the costs undertaken by the contract with the contractor are included in other expenses from 1-day of the month in which the relevant signed Act of work (work phases) under the Treaty.";
26) paragraph 2 of article 346-20 supplemented by the following sentence: "laws of constituent entities of the Russian Federation may be set differential tax rates ranging from 5 to 15 percent depending on the categories of taxpayers.
Article 3 the Federal law from August 5, 2000 N 118-FZ "on the entry into force of part two of the tax code of the Russian Federation and amending certain legislative acts of the Russian Federation on taxes" (collection of laws of the Russian Federation, 2000, no. 32, p. 3341; 2001, no. 13, art. 1147; N 33, art. 3413; N 51, art. 4830; 2002, N 22, art. 2026; N 30, art. 3027; 2003, N 1, art. 2; N 50, art. 4849; 2004, N 31, art. 3231; N 34, art. 3517; N 35, St. 3607; 2005, N 1, art. 9; N 30, art. 3116; 2006, N 45, art. 4632; 2007, N 1, art. 31; 2008, N 26, art. 3011) supplemented by articles 27-1-27-3 as follows: "article 27-1. Establish that the taxpayers paid their monthly payments at the end of the reporting (tax) period, the right to apply the following procedure for calculating advance payments for income tax payable for the fourth quarter of 2008 year.
Monthly advance payment payable in the fourth quarter of 2008 year is calculated on the basis of the actual profits, calculated on an accrual basis from the beginning of the tax period until the end of the month preceding the month in which the payment of the advance payment. The amount of the advance payments to be paid to the budget shall be determined in the light of previously assessed amounts of advance payments.
Change the order of calculation of advance payments for income tax should be reflected in the policies of the organization. Taxpayers, through the right provided for in this article, are obliged to notify the tax authority at the place of its account not later than the due date prescribed for payment of the relevant advance payment, including the case, if the amount of the advance payment is negative or equal to zero.
Article 27-2. Organizations applying to the basic norm of the special depreciation coefficient of 0.5 with respect to passenger cars and passenger vans, took initial cost respectively more than 600 800 rubles and 000000 000000 roubles, with January 1, 2009 year specified factor does not apply.
(Paragraph repealed federal law from 27.12.2009 N 368-FZ) Article 4 federal law dated July 24, 2007 year N 216-FZ on amendments to part two of the tax code of the Russian Federation and some other legislative acts of the Russian Federation "(collection of laws of the Russian Federation, 2007, N 31, art. 4013; N 49, St. 6045) to supplement article 3-1 as follows: "article 3-1. Establish that due to a voluntary long-term life insurance entered into prior to the date of entry into force of this federal law for a period of not less than five years, and during those five years, not involving the payment of indemnity in favour of the insured person, including in the form of rent and (or) annuities (excluding insurance benefit provided for in the event of death of the insured), contributions for which prior to the date of entry into force of this federal law were fully paid for from the funds of the individuals employers, the calculation and payment of tax on the income of natural persons are made in a manner which was in force prior to the date of entry into force of this federal law.
Article 5 article 3 of the Federal law dated July 22, 2008 year N 155-FZ on amendments to part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2008, no. 30, art. 3611) as follows: 1) (lost effect-the Federal law dated 2 October 2012 N 161-FZ) 2) Supplement part 2 to read as follows: "2. The provisions of subparagraphs 1 and 2 of article 2, paragraph 2-346-26 part two of the tax code of the Russian Federation (as amended by this federal law) apply in respect of chemist's establishments recognized as such in accordance with the Federal law of June 22, 1998, N 86-FZ "on medicines", starting with January 1, 2011 year. ".
Article 6 shall be declared null and void: 1) subparagraph 2 of paragraph 1 article 28 of the Federal law of December 29, 2000 N 166-FZ "on amendments and additions to part two of the tax code of the Russian Federation (collection of laws of the Russian Federation, 2001, N 1, p. 18);
2) paragraph eleven 1, paragraph 13 article May 29, 2002 Federal law N 57-ФЗ "about entry of changes and additions in part two of the tax code of the Russian Federation and certain legislative acts of the Russian Federation" (collection of laws of the Russian Federation, 2002, no. 22, page 2026);
3) subparagraph "a" item 4 Article 62 of the Federal law dated June 29, 2004 N 58-FZ "on amending certain legislative acts of the Russian Federation and repealing certain legislative acts of the Russian Federation in connection with the implementation of measures to improve public administration" (collection of laws of the Russian Federation, 2004, no. 27, article 2711);
4) fifth and sixth paragraphs of paragraph 17, the eighth paragraph of article 21, paragraph 1 of the Federal law dated July 22, 2005 N 119-FZ "on amending chapter 21 part two of the tax code of the Russian Federation and on repealing individual provisions of the legislative acts of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2005, no. 30, art. 3130);
5) paragraph three of article 1, paragraph 7 Federal law dated February 28, 2006 year N 28-FZ "on amending chapter 21 part two of the tax code of the Russian Federation and article 3 of the Federal law" on introducing amendments to chapter 21 part two of the tax code of the Russian Federation and on repealing individual provisions of the legislative acts of the Russian Federation on taxes and fees "(collection of laws of the Russian Federation , 2006, N 10, art. 1065);
6 article 1, paragraph 4) of the Federal law dated November 4, 2007 N 255-FZ "on amending chapter 21 part two of the tax code of the Russian Federation in connection with the refinement of the application of a tax rate of 0 per cent of taxpayers engaged in activities related to the production and maintenance of space technology" (collection of laws of the Russian Federation, 2007, no. 45, p. 5432);
7) article 6 of the Federal law dated June 26, 2008 year N 103-FZ "on amending certain legislative acts of the Russian Federation in connection with the improvement of public administration in the area of customs" (collection of laws of the Russian Federation, 2008, no. 26, p. 3022).
Article 1, paragraph 7 of article 10 of the Federal law dated July 22, 2008 year N 158-ФЗ "about modification in chapter 21, 23, 24, 25 and 26 of part two of the tax code of the Russian Federation and some other acts of legislation of the Russian Federation on taxes and fees" (collection of laws of the Russian Federation, 2008, no. 30, art. 3614) deleted.
Article 8 (repealed federal law from 19.07.2009 N 202-FZ) Article 9 1. This federal law shall enter into force on January 1, 2009 year, except for the provisions for which the present article establishes deadlines for the entry into force.
2. paragraph 2 and subparagraph c of paragraph 8 of article 1 of this federal law shall enter into force on January 1, 2010 year.
3. paragraph 2 of article 2 of this federal law shall enter into force from January 1, 2009 year, but not before the 1-St of the next tax period for value added tax, following the tax period in which the decree entered into force the Government of the Russian Federation on approval of the list of technological equipment (including accessories and spare parts), whose analogues are not manufactured in the Russian Federation.
4. articles 3, 7 of this federal law shall enter into force on the day of its official publication.
5. the provisions of paragraph 1 of article 5 of the fourth paragraph of part one of the tax code of the Russian Federation (as amended by this federal law) applies to legal relations arising from October 1, 2008 year.
6. the provisions of paragraph 1, subparagraph 2 of the thirteenth paragraph of article 220 part two of the tax code of the Russian Federation (as amended by this federal law) applies to legal relations arising from the January 1, 2008 year.
7. (repealed-the Federal law from 19.07.2009 N 202-FZ) 8. (Repealed-the Federal law from 27.07.2010 N 229-FZ)
9. the provisions of paragraph 3 of the fourth paragraph of article 176 part two of the tax code of the Russian Federation (as amended by this federal law) shall apply to decisions taken after January 1, 2009 year.
10. the provisions of paragraph 9 of the fourth paragraph of article 258, part two of the tax code of the Russian Federation (as amended by this federal law) are applied to fixed assets entered into operation since January 1, 2008 year.
11. the provisions of paragraphs 3-5 of article 161 and paragraphs 1 and 3 of article 168, part two of the tax code of the Russian Federation (as amended by this federal law) apply when shipment of goods (execution of works, rendering services) and when the transfer of property rights since January 1, 2009 year.
12. in implementing the January 1, 2009 year with barter transactions, set-off mutual claims, when used in the calculation of securities tax amount presented to the taxpayer when purchasing goods (works, service), property rights, taken to the account until December 31, 2008 year, inclusive, are deductible in accordance with Chapter 21 of the tax code of the Russian Federation in the version in force at the date of adoption of the accounting of the goods (works , service), property rights.
13. The amount of tax calculated by the taxpayer when running in January 1, 2006 year to January 1, 2009 year construction works for their own consumption and not taken to the deductible up to the date of entry into force of this federal law, shall be subject to the deductions in the manner provided for in article 172, part two of the tax code of the Russian Federation in the version in force prior to the date of entry into force of this federal law.
14. (repealed-federal law 08.03.2015 N 49-FZ), the President of the Russian Federation Dmitry Medvedev, the Kremlin, Moscow, November 26, 2008 N 224-FZ
2007 Amending Chapter 21 Part Two Of The Tax Code Of The Russian Federation In Connection With The Refinement Of The Application Of A Tax Rate Of 0 Per Cent Of Taxpayers Carrying Out Activities Related To The Development And Maintenance
2012 On Amendments To The First And Second Parts Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation
2011 On Amendments To The First And Second Parts Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation On Taxes And Fees
2010 Amending Article 11 Of Federal Law "on The Foundations Of The State Regulation Of Trade Activity In The Russian Federation And Certain Legislative Acts Of The Russian Federation
2010 Amending The Part One And Part Two Of The Tax Code Of The Russian Federation And Some Other Legislative Acts Of The Russian Federation, As Well As On Repealing Individual Provisions Of Legislation (Legislative ...
2005 Amending Chapter 26-2 And 26-3 Part Two Of The Tax Code Of The Russian Federation And Certain Legislative Acts Of The Russian Federation On Taxes And Fees, As Well As On Repealing Individual Provisions Of Legislative ...